PROFILE

1. PROFILE H.O.: 13, VIGHNAHARTA CHSL, GROUND FLOOR, ‘D’ WING, BEHIND ONE AVIGHNA PARK, DR. AMBEDKAR ROAD, CURREY ROAD, MUMBAI – 400 012. INDIA TEL.: (0) +91 022 2471 6101 / 6102. BRANCH. OFF.: ROOM NO.310,SUNDER NAGAR LHS-NO 2, SENAPATI BAPAT MARG. DADAR WEST MUMBAI-400028 BRANCH. OFF.: B 701,MITTAL PARK TOWER II, RAGHUNATH NAGAR, THANE (W) 400604. EMAIL: info@casassociates.co.in

2. ABOUT C A S & Associates C A S & Associates was formed as Proprietary Firm in 1998 by CA Santosh B. Amberkar. Started career with Corporates and Government Agencies, gained experience in Accounting, Audit, Taxation and Finance, later started concentrating on practice since 2001. Currently, the firm has Five Partners and Five Associates ( including one Banker). It is supported by a team of Fourteen Qualified & Semi-Qualified staff members. The team has enormous experience in the field of Audit, Accounting, Taxation & Finance to provide quality service to clients. There is a renewed thrust in the Firm now, aiming to providing with high quality service comparable to any international Consultancy Firm in the field of Audit, Accounting, Taxation, Finance & Business Advisory. THE FIRM IS NOW CONCENTRATING EFFECTIVELY ON NEWER AREAS OF PROFESSIONAL SERVICES LIKE FORENSIC AUDIT & INVESTIGATION. IT HAS BEEN EMPANELED BY LIKES OF STATE BANK OF INDIA, BANK OF MAHARASHTRA,BANK OF INDIA, BOMBAY HIGH COURT & NCLT, MUMBAI FOR FORENSIC AUDIT & INVESTIGATION.

3. Partners

4. The Senior Management Team

5. TEAM MEMBERS • Mrs. Ragini Chalke - M.Com., D.B.M. (Pune University) – Head Administration. More than 15 Years of Experience in the field of Accounting and Audits. • Senior Accounting & Audit Officers – Vinayak Panchal-B.com; Cost Accountant Keshav Majgaonkar (CA – IPCC) SuchitaPawar-( CA-First Group of IPCC) PrathameshThanekar Heramb Patkar-BAF SujayGhogale-BAF Rajesh Shirgaonkar Rupali Amberkar Accounting, Audit & Taxation Assistants & Articled Clerks – DarshanaShigwan (Articled Trainee) RutaMandavkar(Articled Trainee) SaishNigwekar (Articled Trainee) Hemant Khedekar (Articled Trainee) Reshma Kadam Anita Shivne Neeta Rane

6. Profile: CA Santosh Amberkar • Over 21 years Experience in Corporate finance, Accounts, Audit and Taxation • Successfully arranged Working Capital Funding (Fund Based & Non-Fund Based) to the tune of INR 1500 Crore and managed Project / CAPEX Funding in excess of INR 800 Crore. • Maintenance of Costing Records and handling Cost Audit for MSEB. • Preparation of FAC Statements as an Accounts Officer (MSEDCL). • Stock Audits of various Corporates • Bank audits, such as Statutory, Branch, Revenue, Concurrent, Inspection Etc. • Due Diligence Reports for Private Equity Funds. • VAT / Business Audits as per the requirements of respective statues • Currently pursuing DISA to ensure qualification for Information Systems Audit as per the requirements of ICAI. Completed Eligibility Test of DISA.

7. Profile: CA Rajesh Chalke • Over 21 years of experience in Corporate Top Management, Strategic Planning & Restructuring, Finance and Accounts of listed Company • Spearheaded the Global Plan and Completed Acquisition in U.K., Australia, South Africa and completed planning for Americas and Europe for listed Company • Raised Funding in U.K., Australia and South Africa in various forms as ECB, Corporate Loans, Working Capital Finance & Acquisition Finance • Managed Investor Relations with Domestic & International Investors. • Managed Due Diligence exercises carried on by likes of KPMG, E&Y, Deloitte etc. by various agencies like Bankers, Private Equity, High Court etc. • Arranged Project Finance, Working Capital Finance, Short Term Finances, and Acquisition Finance in excess of INR 700 Crore. • Managed Domestic & International Tax Planning & Transfer Pricing Policies while assisting Group Head for Tax Planning. • CERTIFIED FRAUD EXAMINER from ASSOCIATION OF CERTIFIED FRAUD EXAMINERS, U.S.A. Membership No. 652825. • Qualified as CERTIFIED FORENSIC ACCOUNTING PROFESSIONAL (Membership No. IF0600), a qualification imparted by India Forensic, India’s premier organization working in the field of FORENSIC AUDITING & INVESTIGATION. • Empaneled with INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA as FORENSIC ACCOUNTANT. • COMPLETED CERTIFICATE COURSE in FORENSIC ACCOUNTING & FRAUD DETECTION by INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA. • COMPLETED LIMITED INSOLVENCY EXAMINATION by National Institute of Securities Markets (An Educational Initiative of SEBI)

8. Profile: CA Manish Kambli • Worked for TATA Group over 20 years with different companies like Tata Motors Ltd, Tata Motors Finance Ltd, Automobile Corporation of Goa Ltd ( ACGL) ( an Associate company of Tata Motors),Tata Capital Limited. • Experience in Accounts, Finance, MIS, Budget, Strategic Planning, Statutory Compliances. • Team member for formation and establishing an NBFC and getting an Infrastructure Finance Company (IFC) status from Reserve Bank of India. • Chief Finance Officer (CFO) Automobile Corporation of Goa Ltd, a listed Company for May, 2005 to September, 2008 . • Raised funding through Right issue in ACGL. • In Tata Capital Ltd, worked in areas of Credit Administration and Monitoring of Project finance department. • Completed Certificate Course of Concurrent Audit of Banks conducted by Internal Audit Standards Board of The Institute of Chartered Accountants of India.

9. Profile : CA Prasad Koyande • Over 22 Years of experience in Finance, Costing, Accounts & Taxation. • Audit of Co-Operative Entities. • Expert in VAT & Taxation of Proprietary, Partnership Concerns & Pvt. Ltd. Companies.

10. Profile: CA Ashok Khedekar • Worked for • Raymond Group over 18 years with different companies/verticles J K Files Ltd, Raymond Ltd-Corporate Office, Files and Tools division of Raymond Ltd and Head Finance for Auto Component business. • Castrol India Ltd over 8 years in areas of Costing and Plant Accounting ( was Head of Finance and Accounts of Wadala Plant and Silvassa Plant ) • Nicholas Laboratories Ltd- a Pharmaceutical company-over 4 years in the areas of Accounts and Costing • Experience in Accounts, Finance, MIS, Budget, Strategic Planning, Statutory Compliances. • Handled Special Assignments like, • Key member for 3 acquisition of Engineering Business for Raymond Ltd and subsequently putting accounting and control systems in line with group companies policies after acquisition. • Implementation of Accounting system and Controls at Raymond’s subsidiary company-Raymond Calitri Denim Ltd. • Implementation of complete accounting set up at new plant of Castrol at Wadala.

11. Profile : Sudhakar Khedekar • More than 30 years of experience with PSU Bank . • Qualified as B. Com., CAIIB and ICWA-Inter. • Worked in the areas of General Banking, Loan products,KYC compliance and Forex . • Specialized in Forex laws and rules including URC, UCPDC. Familiar with Customs Act and Exim Policy and Hedging Contracts.

12. Profile: CA RatanchandSurana • Over 25 years of experience as Audit Partner with Price water house Coopers, Oman. • Senior Auditor with erstwhile A. F. Ferguson & Co., Chartered Accountants (Now Pricewaterhouse Coopers). • Consultant to leading Private Bank on retainership basis • Business Assurance Services experience as Senior Auditor / Audit Partner of various leading Business like: • Central Bank of Oman • Oman International Bank • Bank Muscat (Societe General) • Oman Development Bank • Intercontinental Hotel • WIMCO • Richardson Hindustan • Tata Oil Mills • Dorr Oliver • Over 10 Years of Experience in Mergers & Acquisitions. • Liquidation of Companies like BCCI Liquidation for the Central Bank of Oman. • Investigation on behalf of CMA (Capital Market Authority) • Review of accounting systems for New Bank. • Review of major accounts for various banks. • Audit & Assurance services for entities from various sectors like Manufacturing, Hospitality, Trading, Banking etc.

13. Profile : Aruna Mehta • Qualified CISA from ISACA in 2005. • Member of ISACA, Mumbai Chapter since 2011. • Established Information System Auditor & Process Consultant for Financial Organisation, Manufacturing Units and Media Companies. • Six Sigma Black Belt Certified at Patni Computer Systems Ltd. for GE. • IS Audit, Branch Audit, Vendor Audit, Internal Audit (Either direct or as associate) for various Banks like: • CITI Bank • DCB Bank • IL&FS Securities Services Ltd. • Mid-Day – Radio One • India Bulls Housing Finance Ltd. • Abhyudaya Co. Op. Bank Ltd. • RajarambapuSahakari Bank Ltd. • Kolhaput Urban Sahakari Bank Ltd. • Commercial Co. Op. Bank Ltd. • Kapol Co. Op. Bank Ltd.

14. AREAS OF SPECIALISATION

15. EMPANELMENTS • Empaneled With State Bank Of India For Forensic Audit & Special Investigation Audit. • Empaneled With Bank Of Maharashtra For Forensic Audit & Special Investigation Audit. • Empaneled With IDBI Bank For Forensic Audit. • Empaneled With Official Liquidator, Bombay High Court & NCLT, Mumbai. • Empaneled With Bank Of India, UCO Bank And Catholic Cyrian Bank For Concurrent Audit. Currently handling concurrent audit of BOI-Mahim and Mazgaon Branch • Empaneled With Bank Of India For Stock Audit And Forensic Audit. • Empaneled With Axis Bank for Stock Audit. • Empaneled With Tata Capital Financial Services Limited For Stock Audit ( Commercial Finance Vertical). • Empaneled With Maharashtra State Power Generation Co. Ltd. For Stock Audit & Asset Verification. • Empaneled With Registrar Of Co-operative Societies, Maharashtra Under Category A (Code No. 17128) . • Empaneled With Reserve Bank Of India For Bank Audits Under Category – III (RBI Unique Code No. 899518) • Worked With Economic Offence Wing – Mumbai Police For Forensic Audit & Fraud Investigation. • On List Of Forensic Accountants Maintained By Institute Of Chartered Accountants Of India.

16. EXPOSURE TO CONCURRENT AUDIT

17. LIST OF MAJOR CLIENTS • State Bank of India • Bank of India • Bank of Maharashtra • Axis Bank Ltd • Catholic Syrian Bank Ltd • UCO Bank • Tata Capital Financial Services Ltd. • Maharashtra State Power Generation Ltd. • ACE Co operative Bank Ltd. • SantasagarNagriSahakariPatpedhi Ltd. • ShreeramSahakari Bank Ltd. • ShivpratapNagriSahakariPatpedhi Ltd. • NavyugVikasNagriSahakariPatapedhi Ltd., Thane. • JanadharGraminBigarshetiSahakariPatasanstha Ltd. • Infrastructure Advisors Pvt Ltd. • MeeraCleanfuels Ltd. • Akmass Agro Pvt. Ltd. • Shravani Multimedia Pvt. Ltd. • Om ChaintenyaMahalaxmi Developers Pvt. Ltd. • Dioscorp Pvt. Ltd. • Various Housing & Other Societies and Trusts. • Technik International Pvt. Ltd. • Ronson Industrial Engineers Pvt. Ltd.

18. LIST OF MAJOR ASSIGNMENTS IN FORENSICS • FORENSIC INVESTIGATION REPORT IN CASE OF COMPANIES UNDER LIQUIDATION UNDER HON’BLE BOMBAY HIGH COURT. • Amalgamation Reports under Official Liquidator, Hon’ble Bombay High Court. • Economic Offence Wing, Mumbai Police (On various Cases allotted.) • State Bank of India - Forensic Audit of various borrower accounts • BDO India LLP- reassignment Forensic Audit for PNB of various borrower accounts • Bank of India - Forensic Audit of various borrower accounts

19. IT’S A NEW BEGINING THANK YOU