Nikhil Gandhi

Senior audit and risk executive with 20+ years of experience leading internal audit, SOX compliance, and enterprise risk functions for global public companies. Proven leader in building modern, technology-enabled internal audit organizations that deliver independent assurance, strategic insights, and enhanced governance to Boards and executive leadership. Extensive experience partnering with Audit Committees, CFOs, and executive leadership to strengthen internal controls, enterprise risk management, and financial reporting integrity.

Recognized for building high-performing global teams and leveraging data analytics, automation, and AI-enabled audit methodologies to improve audit quality and efficiency.

Managing Director, Risk & Compliance Transformation at Highspring (formerly known "MorganFranklin Consulting") (2025-04 – Present)

Director, Risk & Regulatory Advisory at Highspring (formerly known "MorganFranklin Consulting") (2020-09 – 2025-03)

• Led enterprise internal audit and risk programs for Fortune 500 and high-growth organizations, providing independent assurance across financial, operational, and IT risk areas.
• Designed and implemented risk-based internal audit plans, aligning audit coverage with enterprise risk priorities and regulatory requirements.
• Served as executive advisor to CFOs, Controllers, and Audit Committees on governance, SOX compliance, and financial reporting integrity.
• Built and scaled global audit and compliance delivery teams, supporting internal audit, controls testing, and regulatory readiness.
• Led modernization of internal audit functions through data analytics, automation, and continuous controls monitoring.
• Executive sponsor for internal controls strategy across major ERP/SAP transformations; led cross-functional teams of 20+ in redesigning compliance models, business processes, and governance structures for Fortune 500 clients.
• Designed scalable SOX compliance programs from the ground up, incorporating ITGC, automated controls, key report frameworks, and evidence models; enabled readiness for IPOs, mergers, and regulatory inspections.
• Led global F&A transformation projects, integrating internal audit, process automation, and reporting modernization strategies.
• Created enterprise risk frameworks in collaboration with legal, compliance, and operations teams; mapped operational risks and controls across the enterprise.
• Developed and launched internal audit operating models, audit plans, and compliance testing strategies for global enterprises; supported interactions with external auditors and regulators.

Inspection Specialist, Division of Registration & Inspections at Public Company Accounting Oversight Board (PCAOB) (2018-07 – 2020-09)

• Conducted risk-based inspections of 30+ public companies across high-risk sectors (A&D, Tech, Government Contracting, Financial Services); evaluated adequacy of ICFR and audit quality in line with PCAOB standards.
• Led technical policy review and issue identification on complex revenue recognition (ASC 606), lease accounting (ASC 842), and crypto-related financial reporting.
• Served as core member of the Revenue Subject Matter Expert team; contributed to PCAOB's industry-specific audit policy formation and audit guidance.

Senior Manager, Assurance & Advisory at Ernst & Young LLP (2006-01 – 2018-01)

• Oversaw delivery of large-scale technical accounting and SOX compliance programs across global clients; led teams in India and the US on joint audits, restatements, and controls remediation.
• Guided adoption of new accounting standards; designed accounting policies, developed implementation plans, and collaborated with cross-functional teams.
• Led audit readiness efforts and public filing reviews; supported SEC comment responses and Board/Audit Committee updates.
• Participated in IPO readiness initiatives, including review of technical accounting memos, financial statements for inclusion in registration statements, and coordination with legal counsel and underwriters. Supported preparation of comfort letters, engaged in discussions with key stakeholders including the Audit Committee, and ensured alignment with SEC and PCAOB requirements.
• Developed talent and built high-performance teams across global delivery centers.
• Led successfully remediation of material weaknesses and restatement of financial statements projects for public companies
• Implemented IFRS projects for public companies including assisting in preparation of financial statements and implementation of accounting standards

Bachelor of Commerce in Accounting & Finance – University of Mumbai