Mehrotra & Mehrotra

Chartered Accountants

A Member firm of

Riskpro India

I II

About Mehrotra & Mehrotra

Our Services

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IV

Examples of our Involvements

Our Contacts

Who is Mehrotra and Mehrotra Why us?

ABOUT US
Mehrotra and Mehrotra is a 50 year old Delhi based Chartered accountant firm. Currently it has offices in three major cities Jaipur, Delhi and Kanpur and in another 15 cities through its associates/member firm network. Services provided are audits, accounting, taxation, legal advisory and consulting. 11 Partners with qualifications like CA, MBA, DISA, LLB, CIA etc.

MISSION
A one stop shop for all audit and consulting needs of small to mid size corporate and high net-worth individuals To be top accounting firm in India by 2020.

VALUE PROPOSITION
You get quality audit and advisory services at reasonable fee levels. High quality deliverables Multi-skilled & multi-disciplined organisation. Team consists of CAs, MBAs, CIA, LLB etc. Timely completion of any task
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DIFFERENTIATORS
Audit and advisory is our main focus Over 200 years of cumulative experience Ability to take on large and complex projects due to delivery capabilities We Hold hands, not shake hands.

About Riskpro India

Riskpro is Indias first national practice dedicated to risk management services and training, corporate governance, and global regulatory compliances Riskpro was founded in 2009 with offices in Mumbai, Delhi, and Bangalore and it has already added eight member firms in Ahmedabad, Agra, Chennai, Gurgaon, Hyderabad, Jaipur, Ludhiana, and Pune. All our offices and member firms are well equipped and staffed with qualified professionals viz. CA, CWA, CS, CPA, CISA, CFA, and MBA Riskpros founders are qualified risk management specialists with extensive work experience in Europe and USA in several industries and financial institutions

About Mehrotra and Mehrotra, Chartered Accountants

Mehrotra & Mehrotra is a member firm of Riskpro India. It is a Chartered Accountants firm based at New Delhi. It is also having offices at Jaipur and Kanpur. The firm was established in the year 1962 by Mr. M.P. Mehrotra, now a very senior member of the Institute of Chartered Accountants of India. It is managed and headed by proficient and veteran chartered accountants. Our team of professionals including Chartered Accountants, Certified Internal Auditors, Lawyers, Solicitors, Engineers and MBA's are engaged in developing and refining new processes and methodologies to offer excellent quality services to our esteemed clients. The firm in its existence of over 50 years has provided a wide gamut of services like Accounting Services, Auditing Services, Taxation Services to the clients both within and outside India. We provide complete range for any kind of financial accounting services, business process outsourcing, direct and indirect tax consultancy etc., in India. We offer the most authentic professional services like income tax, service tax, value added tax etc., which can easily accelerate for the clients. Mehrotra & Mehrotra is professionally managed organization, which is wholeheartedly engaged in providing most reliable services.

M&Ms audit experience / capabilities

Stability of the Firm

Established in 1962. Offices in New Delhi , Kanpur and Jaipur

Manpower

11 Partners. 2 Professionally qualified chartered accountants 25 Articles 12 other Staffs

Professional Experience

Registered with ICAI -000226C Empanelled with CAG CR 0018 (empanelment number) Empanelled with RBI 334517 (Unique Code No.)

M&M Presence - Well positioned to assist you in India

Access to 11 partners and professionals with substantial industry background and experience
We have offices in three Major cities of India, Delhi, Jaipur and Kanpur. Delhi Jaipur Kanpur

Large base of clients spanning multinational and local public and private sector4
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Wide range of service Areas

Riskpros Network Presence

New Delhi

Agra

Ahmedabad Kolkata

Mumbai
Pune

Bangalore

Salem

Our Services
Audit Tax Consultancy Services for Non-Residents Corporate Services Investment Advisory and Planning Payroll Service Tax
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Consultancy and Advisory Banking and Financial Sector Accounting Services Due- Diligence Reviews Business Acquisition/Sale Advisory Tax Deducted at Source TDS)

Our Services-Auditing
Our auditing services include External audits (statutory) Internal audits Risk based internal audits Income tax audits Service tax audits Value added tax audit Income and expenditure audit Physical verification of fixed assets Inventory audit
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Our services Tax consultancy

Our tax consulting services include Filling of Income return for Individuals, Firms, Companies or Trust. To obtain Permanent Account Number (PAN) and TAN number. Tax audit Rectification, revision or appeal of Income tax orders. Tax clearance certificate Consultancy in TDS matters Advance tax computation Tax planning
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Our services Non-Resident consultancy services

Our NR consulting services include Allotment of Permanent Account number (PAN) Tax planning. Consultancy/ advice on FEMA/RBI matters. Filing Income Tax/ Wealth Tax Returns Advice on making investments Issuing certificate for repatriation of income / assets from India. Making application to RBI for various matters including sale/purchase of residential/commercial properties.
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Our Services-Corporate Service

Our Corporate Services include Incorporation of company Consultancy on Company Law matters. Filing of annual returns and various forms, documents. Maintenance of Statutory records Consultancy on Public/Rights/Bonus Issue of shares. Change of Name, Objects, Registered Office, etc.

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Our Services-Investment Advisory & Planning

Our Investment Advisory services include

Portfolio Management Advise on Investment in Life

Insurance

Opening a Depository Account Investment of Capital Gain money Infrastructure Bonds Assistance for purchase /sale of
Shares, Securities, Units of UTI and other
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Our services Merger and Acquisition services

Our Merger and Acquisition related services include

Advise on the Valuation of the

Company. Legal vetting of the agreement of the company and the implication. Status of Legal compliances of the company in respect of major law applicable. Assessing the Accuracy of Financial Statement of the Company.

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Our services Financial services

Our Financial services include

Forecasting and Analysis

Cash flow Management and Forecasting Projected Profitability Statements Projected Balance-Sheet Ratio Analysis Arranging and syndicating funds requirement

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Your requirements
You require a firm with not only demonstrable skills and experience in your sector, but also the ability to deliver seamless compliance and business support services that match your development plans; You also wish to work with a firm that is personable and easy to deal with. While we operate in an environment that demands honed technical ability and a degree of formality, arising from the professional standards we observe, we regard ourselves as a flexible and responsive team that has client relationships at its heart; and You, also wish to ensure that your auditors, consultants and advisers are appropriate for tomorrow's environment.
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Our commitment
We commit to you that we will: dedicate our best resources to ensure that your needs are met; provide an effective, efficient and smart consulting services; adhere to timeliness and reporting deadlines; provide constructive suggestions on improving processes and controls; work closely with environment; and your management in a co-operative

keep you regularly updated on significant changes in regulatory, accounting and other compliance sectors.
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Our differentiating factors

Adding value to the client and protecting their business is paramount and our logo symbolizes that bond of protection Unique combination of International, senior, hands on industry experience, across

all areas of the requirement.

Mature and deep domain expertise, along with current involvement in strategic business growth activity. Strengths in relation to Business Model and Objectives - Track Record of Ethical

Practice
Strengths in relation to Implementation Plan - Proven Success in taking businesses from Vision to Reality through tactical Implementation across all aspects of the plan Strengths in relation to Requirements- Track Record in geographical, Professional and Business areas. Building enduring relationships with all our clients as a trusted business partner
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Client Centric approach M&M and Clients

Delivery Capabilities

Precise understanding of your requirements Integrated deployment of our service offerings Willingness to partner with you for long term relationships

Timely Completion

Our Clients

Focused Solutions

Ability to keep pace with new developments

Wide geographic spread in 3 major cities and alliance offices in several other cities

Reasonable Fees
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Examples of our Involvement

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Risk Based Internal Audit

Internal Auditing helps an organization accomplish its objectives by bringing a systematic, disciplined approach to evaluate and improve the effectiveness of risk management, control and governance processes.
Source: The Institute of Internal Auditors 1999 (IIA)

How we Do

Enterprise Risk Assessment

Need of Organizations

Risk Assessment
Process Reviews

Fraud Mitigation
Control Reviews Transaction Audit

Benefits of Risk based Audit

Traditional audit view value added techniques Risk profile of Businesses Internal Controls & Ops Risk reviews Cost reductions recommendations Review of Fraud Risk Controls

Increasing Enterprise Risk Focus

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Enterprise Risk Management (ERM) - Methodology

You select the level and size of ERM efforts to suit your needs and budget.

How we Do

3 BASIC ERM
Risk Identification

4 ENHANCED ERM
Risk Identification Foundation

1 FOUNDATION

2 RISK IDENTIFICATION

Foundation

ERM vision Goals and objectives Policies Organization structure Alignment to strategies

Risk Assessment Gap Analysis Risk Mapping

FOUNDATION TASKS Foundation Tasks RISK ASSESSMENT TASKS RISK Identification Risk Mgmt for 2-3 critical risks Enhanced Framework Evaluate existing RM structures Enhanced management reports Dashboards Monitoring tools Risk based Communication

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IT Risk Advisory Service

How We Do

Information Technology Service Management

Information Security Management

Information Security Audit

Information Technology Assurance

Information Technology Governance

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IT Governance
IS AUDIT
Operating Systems Audit Database Audit Networking Audit Firewall Audit IDS Audit Web Application, Data Center Audit Internet Banking, Core Banking Audit Performance & Forensic Auditing Application Systems - Functional review Compliance with IS Policies & Procedures IT GOVERNANCE

How we Do

COBIT ValIT Balanced Scorecard IT & Business Maturity Models

IT ASSURANCE
Business Continuity Planning
INFORMATION SECURITY Penetration Testing Application Systems - Security review Review of IS Controls BS 7799 / (ISO 27001) Implmentation Formation of IS Security Policy Compliance with IS Policies & Procedures Computer Crime Investigations Training in IT Compliance with IS Policies & Procedures

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Forensic and investigation services

How we Do

Based on our understanding of your requirements, we have customized a package of our solution offerings to meet your needs, which is detailed in the ensuing slides.
Benefits To You To detect and prevent fraud and evaluate Code Of Conduct Compliance on following parameters :Fraud Detection Fraudulent Vendor Recruiting new dealers, suppliers, franchisees or distributors Anti-Fraud Measures Monitoring Compliance and Auth orization Workplace Practice Background check for employees Background check for customers Prevent default of high value bills Our Solution For you

Resolve Investigate Analyze

Understanding Your Supply Chain
Prioritize solutions and remedial measures

Protects you from any Monterey or Reputational damage Code Of compliance establishment Enables you to identify risks / control gaps Helps you identify any undisclosed production Risk Mitigation

Source Root cause of Problem

Obtaining And securing Evidence

To Monitor Your Process

Quantify Loss and Suggest possible Actions

Confidential Interviews with vendors

Evaluating your need

Solve Compliances Issues

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Business Continuity Management Processes and Timelines

BC Planning Starts Establish BC Policy Create Steering Committee Set up BC Project BC Plan Completed Establish BC Training & Awareness Program Coordinate with laws, regulations, standards Coordinate with internal / External related agencies BC Plan Development Project

How we Do

BCP Management

Business Disruption

Maintain BC Readiness

Execute BCP

Risk Assessment / Management

BCP Process

Project Scoping Prepare Project Budget

Business Impact Analysis Business Continuity Strategy BC Plan Development

BC Plan Audit BC Plan Testing

BCP Audit; Maintenance; Testing; Training

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Governance, Risk and Compliance(GRC) Risk management software implementation

How we Do

Govern risk & compliance with business benefits

We help organisations adapt to change, manage risk, and effectively comply with the risks and regulations which effect their businesses. Helps in successfully managing risk and achieving compliance in an ever-changing environment while reducing costs and improving corporate performance every day. We have tie-ups with world leaders in implementation of risk management software solutions. Centralising risk and compliance management. GRC control panel dashboard for decision makers. Real time reporting with status updates Risk reporting
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GRC software solutions

Comprehensive risk review model PE/VC Investments

How we Do

Risk review before investment

Risk Management services during and post investment

Periodic reviews / audits after investment

Evaluate and conclude on Business Risk, Project Risk Review of existing controls and policy framework to mitigate risks. Governance, Management Philosophy review Internal Controls for accounting/ reporting to ensure proper accounting

Proper accounting and disclosure of transaction by investee company Establishing a framework for Risk management at investee company Document key risk policy Implement a simple MIS and Risk Analytics framework

Quarterly visit to investee company to review operations, identify key risks and any risk management issues Help enhance internal controls, risk management initiatives to ensure sound business execution Provide quarterly reporting of findings to PE/VC firm

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Insurance Risk Management Services Generic Offerings

Riskpro Service Offerings

Value Proposition
Risk Inspection Risk Reporting Industry Benchmarking Due Diligence Current Insurances

Insurance Manuals

Training services- Processes/ Claims handling

Risk Evaluation

Risk AuditsCoverage/Exclusions/ covenants Claims Management as per T&C valuation/ liaison with surveyors for quicker disbursement

Indemnity Advisory and Renewals Insurance Market trends/ Regulatory compliancesIRDA, ICDR, SEBI.

Valuation of Capital Assets for loss coverage

We at Riskpro help cover entire spectrum of insurance risk management solutions for your organization !

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Our Select Experiences

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Mehrotra & Mehrotra Clients

Name of the clients BHEL NTPC Airport Authority of India Bank of India Punjab National Bank KM Sugar Mills Limited Manav Breveries Limited Bank of Maharashtra Indian bank Indian Overseas Bank

Our Clients

Gateway Container Limited

Hind Concor Terminals (Dadri) Private Limited Northern Coalfields Ltd
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Mehrotra & Mehrotra Clients

Name of the clients AMEC Central Bank of India Vijaya Bank KJS Cements Limited Allahabad Bank Syndicate Bank Manav Breweries Private Limited Moser Baer Life Insurance Corporation of India Hindustan Aeronautics Limited

Our Clients

Jaipur Vidyut Vitran Nigam

Axis Bank KJS Mines, Barbil
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RESUMES Our team

Mr. MP Mehrorta
Founder & partner - Mehrotra & Mehrotra, B. Com, FCA, LLB Over 49 years of experience in audits, taxation, legal matters, loan syndication etc. Trustee of Cochin Port Trust, Member of Task Force for MOUs, Ministry of Heavy Industries & Public Enterprises, Govt. of India, Ex- Member of Central Board of Trustees, Employees Provident Fund Organisation (EPFO), Ministry of Labour, Govt. of India, New Delhi. Ex - Director, Canara Bank

Rajesh Jhalani

Partner - Mehrotra & Mehrotra B.Com, FCA Over 20 years of experience in the field of Audit, Taxation, Company law matters. Major clients served are NTPC, BHEL, Bank of India, PNB, Airport Authority of India etc.

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RESUMES Our team

Rahul Bhan
Partner - Mehrotra & Mehrotra Co- Founder - Riskpro CA (India), MBA (Netherlands), CIA (USA) Over 17 years of extensive internal and external audit experience in India and abroad. Worked with KPMG United Arab Emirates, PKF South Africa, Ernst and Young Kuwait, Deloitte Netherlands and KPMG India. Worked with clients in a wide variety of industries and countries including trading, retail and consumer goods, NGO, manufacturing and banking and finance. Major clients include banks, investment companies, manufacturing organizations, aviation etc.

A N Rastogi

Partner - Mehrotra & Mehrotra FCA, DISA Over 35 years of experience in the field of Audit, Taxation, Company law matters. Major clients served are K M Sugar Mills Ltd., NTPC, BHEL, Punjab National Bank, Syndicate Bank, Bank of India etc.

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Contacts
DELHI Rajesh Jhalani, Partner
C-561, Defence Colony, New Delhi-110 024 M- 98103 94611 E- rjhalani@mmcharteredaccountants.com

JAIPUR Rahul Bhan (Delhi and Jaipur)

52, Gaurav Nagar Civil Lines Jaipur-302 006 M- 99680 05042 E- rbhan@mmcharteredaccountants.com / rahul.bhan@riskpro.in

KANPUR A.K. Rastogi

16/49, Civil Lines Kanpur-302 006 M- 98391 09666 E- mehrotraandmehrotra@hotmail.com

www.mmcharteredaccountants.com www.riskpro.in 37

Our Select Experiences

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