RAKSHA AGARWAL

Accounting Advisory experience

• Financial reporting and accounting standards experts that provide consultation and support services to entities of varying sizes, scales, sectors and industries across New Zealand
• Key expertise involves, advising external clients over complex accounting transactions and application of complex accounting standards.
• Leading the project on financial reporting engagements under GAAP (NZ IFRS) for clients.
• Leads and manages the IFRS transitions, focusing on assisting corporate entities in NZ to first-time adopt IFRS reporting framework.
• Imparted various external training on IFRS topics to finance teams of NZ and clients.

Secondment experience with the NZ regulator

• Advisor in the Capital Markets Disclosure team at the Financial Market Authorities (FMA).
• The role heavily involved in the quality reviews of large FMC’s (listed) in NZ.

• Assurance services for largely for the medium to large clients in service sector.
• Assurance assignments with reporting requirements under IFRS, Indian GAAP and Ind AS.
• The audit experience involved managing a team size of 6 and managing their expectations and growth.

Technical experience

• Core team member in the technical team and capital markets team.
• The role involved supporting the audit and assurance team on accounting and auditing matters.
• Key responsibility was to ensure internal audit quality.

• Assurance services for SEC registrant under PCAOB standards
• Audit under Sarbanes Oxley Act
• Assurance assignments with reporting requirements under IFRS, Indian GAAP and Ind AS
• Core team member for firm wide implementation of internal control over financial reporting as per Indian standards

Financial accounting advisory experience

• Prepared Indian Accounting standards (Ind AS) checklists, these checklists are now released for firm wide usage to ensure compliance
• Assisted in preparation of GAAP difference publication
• Conducted training program on Internal control over financial reporting (ICOFR)
• Prepared intra firm flyers, bulletins, approach note on ICOFR
• Assisted in preparation of training material for ICFOR as per guidance note issued by ICAI

Experience in SEC audit engagements

• Company Overview: WNS is listed on NASDAQ with market capitalisation of $ 1.5 billion and employee strength of 29,000
• Performed audit from planning till completion stage
• Statutory audit and limited reviews of consolidated financial statement, with reporting requirements under IFRS
• Audit under Sarbanes Oxley Act
• Independently lead off shore test of control in United Kingdom
• Executed critical areas such as Impairment of Goodwill, ESOP and Revenue
• Prepared memorandum on the understanding complex business structures
• Lead local GAAP reporting of WNS subsidiaries
• These entities have reporting requirements in UK, USA, Philippines and India
• Ensured compliance with the firm documentation and methodology.

Experience on other audit engagements

• Experience on Ind AS implementation of dealer broker companies, NBFC
• Independently lead the above mentioned audit engagements from planning till completion stage.
• Headed a team size of 6.