Capability and Credentials deck

©2021 GMA and Associates

Capability and Credentials deck

May’21

Private and Confidential

Enhancing value for Stakeholders


About USGMA aims to be a preferred choice by Corporates and Consulting firms wherein we support them through quality and delivery-based solutions


Know ‘GMA’An integrated approach lies at the very heart ofour business ethos

From a Partnership firm incorporated in 2014 by 3 friends has

grown into multi disciplinary firm catering varied clients across

industries and global borders.

GMA is a vibrant team of Several partners and well-trained staff.

Through our team capability and strong associations across India.

We can serve your business interests in an efficient and cost-

effective manner.

Through our commitments, hard work, integrated approach and

strong relations, we strive to service your business in the areas of

Audit & Assurance, Taxation, Project Financing, Internal Audit,

Management consulting, Stores & Visibility reviews, Outsourcing,

Project Pre payment reviews, Virtual CFO, Process transformation,

Tax appeals & Settlements, Company & Secretarial practices, Payroll

management.

GMA is a trusted partner to all the Big 4 consulting firms and have

delivered multiple projects in accordance with the industry best

practices.

Integrity

Discipline

Trust Innovation

DiligenceCommitment

Confidentiality

Accountability

Our CoreValues

01

05

0208

07 03

0406


Our JourneyBecause we believe you are part of it

Set up by 3 associates with Big 4 consulting experience and a borrowed seed capital

in Indore

Got projects with MNC’s and Big 4 consulting firms

Expanded to 3 main business hubs in

India (Mumbai, Delhi and Ahmedabad)

Got first ever global assignment with US IT firms and entered into flying CFO services and

payroll outsourcing

Further expansion to Onboarded

Dynamic partners and branch in

Pune

2014Set Up

2015First Step

2017Global Step

2016Expansion

2019Advancement

Addition of new service lines to provide

comprehensive solutions

2020Expansion

2021Perseverance

Standing still in Covid 19 with advanced tech enabled sustainable

solutions


Our HighlightsSome key facts to understand our firm

15000+Field man days review

covering 5000+ premises for all the major business and

industrial centers

Big 4Trusted Partners

500+Cities covered through 125+

associates

7Partners

7Global

boundaries

4Offices

40+ Professionals

6


Indore, Pune, Delhi, Mumbai, AhmedabadG

MA

Head Count

6963

5348

33 32 3023

18 18 16 15 15 14 11 8 8 7 7 6 6 5 4 3 2 2 2 1 1 1 1 1 1 1 1 1 1

Mah

aras

htr

a

Gu

jara

t

Pu

nja

b

Utt

ar P

rad

esh

Raj

asth

an

Seem

and

hra

Har

yan

a

Mad

hya

Pra

des

h

Kar

nat

aka

Tela

nga

na

Bih

ar

Tam

il N

adu

We

st B

en

gal

Ch

atti

sgar

h

Utt

arak

han

d

Ass

am

Ke

rala

Jam

mu

& K

ash

mir

Od

ish

a

Go

a

Him

ach

al P

rad

esh

Utt

aran

chal

Jhar

khan

d

An

dh

ra P

rad

esh

Lad

akh

Nag

alan

d

Trip

ura

An

dam

an A

nd

…

An

dh

ra P

rad

esh

Dad

ar &

Nag

ar H

avel

i

Dam

an &

Diu

De

lhi

Man

ipu

r

Me

ghal

aya

Miz

ora

m

Po

nd

ich

erry

Sikk

im

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23 24 25 26 27 28 29 30 31 32 33 34 35 36 37

200

100 100

150

50

North South East West Central

Our ReachOne of the success factor of GMA is the wide and strong associate network


Our Manifesto

GMA aims to be a preferred choice wherein we support our clients through quality

and delivery-based solutions

01

02

03

04

Client Centric

Partner directly involve in delivery and act as single point contact. This results in a strong governance and Continuous monitoring of deliverables.

Value and Delivery driven approach

Strong and value-based network with associate firms across country helping to be ready for any service's geographical challenges

Strong association network

Focus on process efficiency, cost optimization and plugging revenue leakages. We believe in business partners and not service providers

Strong Commitment

We bring strong commitment of every resource on the project. We believe in fulfilling the commitments given to clients irrespective of challenges

GMA continuously focuses on protecting and enhancing value for stakeholders


Our Vision & MissionAn integrated approach lies at the very heart of our business ethos

Our Vision

Preferred Chartered Accountant, Business Advisor and

Consultant to clients across India and Globe by delivering

qualitative expert services efficaciously, adding value to the

clients’ business and sustaining enduring client relationships

Our Mission

Provide businesses, entrepreneurs and individuals highest

quality services delivered in a timely, efficient and

innovative manner by a professional team that clearly

enjoys working together to exceed their clients' needs.


Our ServicesGMA lays special emphasis on creating an environment within the firm to meet specific requirement for the clients. We are a one-stop solution firm

catering to multiple business requirements of our clients


Our ServicesGMA journey continues with the value delivered and success stories of the assignments

01 02 03 04 05

Risk Advisory

• Internal Audit

• Internal Financial controls and SOX

• MIS Management

• Diagnostic review

• Visibility and branding review

• Prepayment audits

• Pre- audit review

• Model business process

Business Solution

• Outsourcing

• Loan staffing

• Book keeping & Accounting

• Virtual CFO

• Payroll services

• Data processing

• Inventory and Fixed assets Physical verification

• Dashboarding

• Data Digitization

Assurance and Tax

• Statutory Audits

• Tax Audits

• Corporate Tax advisory

• Tax appeals, Settlement and planning

• Transfer pricing

• GST and TDS compliance

• Secretarial services

Management Consultancy

• Business advisory

• Business valuation

• Business process improvement/Re-engineering

• Contract life cycle management

• Subsidy consulting

• Project finance

• KPI Management

Secretarial & Legal*

• Legal Strategy building

• Contract Negotiation

• Commercial drafting

• Litigation settlement

• Property related documentation

• Start up due diligence and drafting

* In partnership with LegaVerse


````

Internal Audit

GMA has extensive experience in offering services for Internal Audit and follow a risk based approach. This is

one of the most prolific areas of GMA

SOX and IFC

GMA Partners & professionals has wide exposure & credentials of SOX and IFC compliances

Diagnostic reviews

An in-depth review of transactions with an objective of improving business operations, identify revenue

leakages, profitability and cost saving opportunities.

Risk AdvisoryOur Service offerings

Pre – Payment audits

GMA follows and performs Pre-Payment review basis 3 objectives accuracy, reasonableness and

appropriateness

• Assists in the development and support of a robust and integrated framework for governance risk and compliance

• Adopts a well tested risk-based approach and in-depth knowledge of all relevant business processes. Review of compliance to company policies and focus on fraud & process risk

• Assisting Corporates to implement successful SOX and IFC structure for their business process after detailed risk assessment.

• Assists in testing and updation of already documented controls and process. Supports entity in closure with the auditors and smooth SOX/ IFC audits.

Model Business process

With the in depth understanding of process and industry, we leverage on our enrich experience in

developing Model Business process (SOPs)

• With the ever-increasing governance requirements, and importance to the process controls , it is important to document their processes for future growth and sustainability

• We help companies in documenting the “Model Business Process” with enrich experience of industry specific team working on the assignment

• Leveraging our process understanding and value deliveries to clients; we have developed a delivery purely based on cost saving opportunities, revenue leakages, process efficiencies.

• This activity is performed on key areas mutually agreed with management and helps for the said objectives.

• Pre audit of project related transactions, to proactively ensure validity and effectiveness of key controls . Assist in process compliance reviews.

• Provide project owners real time objective feedback to assist proactive decision making to help mitigate cost escalation, schedule extension, scope adjustments, and project risks.


````

Virtual CFO

GMA provides high skill assistance in financial and compliance requirements of an organization

Payroll services (India and Overseas)

With the deep understanding of relevant laws, we have been successfully managing client's payroll from more than 5+ years.

Supply Chain audits

Our association is spread across 250+ consulting firms delivering reviews in more than 500+ cities across India.

Business Solution Our Service offerings

Book keeping and Accounting

With GMAs deep financial expertise, we help our overseas and Indian clients to manage their Book keeping and Accounting

Dashboards

We believe data structuring and dashboarding in simple form without telling the data’s life story.

• As a measure of outsourcing, GMA as a virtual CFO covers all the necessary arenas by analyzing the company’s statistics. Supports on the basis of analysis for defining and initiating fresh policies for assuring growth.

• Management of end-to-end cash flow forecasting, risk management, financial reporting, working capital and compliance monitoring.

• GMA provides payroll services, including real time payroll support, pay roll run and mater maintenance for clients, disbursement of salary, ensuring deductions as per laws.

• Assist in preparation of the monthly payroll basis attendance inputs received from organization. Ensures appropriate deductions and adherence to company guidelines. The same includes statutory and other relevant deductions as required.

• We deliver assignments on “Support model", wherein we assist Corporates/ Consulting firms to deliver multi locations reviews like Stores/ CFA/ Distributors physical verification, Checklist based reviews, Visibility and Branding reviews.

• Support to Corporates & Consulting firms wherein resources are made available basis requisite requirements and profiles.

• We support organizations to reduce cost and enable them to focus on high end services like Audit and Tax consulting. Assist in aspects like Real time accounting, Payment processing, Various reconciliations and MIS management.

• Whether you are a sole proprietor, firm or a company, we provide accounting support on a monthly, quarterly or annual basis matching the requirement of our clients.

• Preparation of Business Dashboards viz; Sales, Purchase, Working capital, Account's payables & receivables, Inventory, Human resources etc.

• Monthly performance reports, including analysis as per agreed KPIs, Budget vs Actual performance reports.


Our Differentiators:

• Skilled professionals within depth understanding of relevant accounting guidelines and principles. Past associations with Big 4 consulting firms and subject matter experts.

• GMA is aware that the integrity and reputation of a client’s management could reflect on the reliability of their accounting records and financial representations and, therefore, on the Firm’s reputation.

Assurance and TaxationOur Service offerings

Audit and AssuranceStatutory audit, Tax audits under Income Tax Act, 1961, Special

audits, Due diligence, Agreed upon procedures

• Auditing is a highly complex process and hence to deliver the

quality audit services we look beyond the traditional ways and uses

a combination of tailor-made systems and controls to obtain audit

evidence ensuring adherence with the various statutory provisions,

across all organizations.

• In delivering audit and assurance services, we adhere to highest

level of independence, professional, objectivity and technical

standards.

• Our dedicated team conducts the audit keeping in mind the latest

amendments, guidance notes, circulars and accounting standards.

• GMA endeavors to undertake a correct assessment of tax by

reviewing the incomes chargeable to tax, disallowances and

deductions.

• GST consultancy, refund of GST from GST Department; Bond and

Letter of Undertaking (LUT) related work for Exporters.

• Assist in management of Income tax settlements and litigations. We

have tie ups with India’s leading settlement advocates.

• Assist organizations in tax compliances & planning. We provide

opinion on complex tax issues and assist in review of tax strategy

vis-à-vis business strategy including cross border transactions.

Taxation Services Tax advisory, Settlement Commission, Litigation support, Tax

Compliance, Transfer pricing, GST


Secretarial, Compliance and LegalCovering all legal & compliance needs at every stage of your Business

Start-Up Services

Right from the consultation to pick the best suited business entity for your business to

completing all the legal formalities for establishing your business entity to utilize the

government support available.

Secretarial Services

Expert Consultancy and Compliance Management for Startups as well as the Big

Multinational Corporations using 360° approach to cover every aspect of your business

Agreement and Contracts

Legal Consultancy and advisory coupled with drafting of Agreements & Contracts by expert

Legal Professionals reducing the disputes, saving time and money. Contract Management is the need of the hour for modern businesses.

* In association with Legaverse

• Business Registration Services i.e.,

Company/ LLP/Partnership Firm/

Proprietorship/Section 8 Company

• Setting up of Offshore Companies

• All Government registration and

mandatory licenses for your business

I.e., FSSAI Food and Drug License, MSME,

Shop Act or Trade License, IEC, GST

Registration, 12A and 80G Registration

• START-UP INDIA Registration

• Intellectual Property Rights Registration

(Trademarks/Copy Rights/Patents)

• Return Filings Under the applicable laws

(Company Law/LLP Law/GST/FEMA/SEBI/

PT/PF)

• Compliance audit and framework review

• Statutory Certifications

• Legal & Procedural Compliance Relating

to Securities Law

• Search and Status Reports for Banks and

Financial Institutions

• Compliance Audits & Legal Due Diligence

• Company Law and FEMA/FDI Advisory

• Drafting/Vetting of Agreements and

Contracts (MOU’s, Franchise Agreements,

JV Agreements, End User License

Agreements, Website Terms and

Conditions, Privacy Policies etc.)

• Legal Consultancy for Corporate Laws,

Labor Laws, Civil Laws, Criminal Laws,

Family Laws and Property Laws

• Contract Management for Small, Medium

and Large-Scale Industries

• Legal Notices under Civil and Criminal

Laws


Our TeamComing together is a beginning


Meet Our Leadership Team

Sohit GuptaPartner

Murtaza Matkawala Akash AgnaniPartner

Rohit GuptaPartner

MP MP

MP: Managing Partner

MPMP

Partner


Sohit GuptaPartner

FCA, CS, B.com

Murtaza MatkawalaPartner

FCA, B.com, DISA

Akash AgnaniPartner

FCA, B.com

Rohit GuptaPartner

FCA, B.com

Sohit is a founder partner and has been the incubator for GMA. Sohit has a diversified experience of more than 8 yearsinto Tax, Risk and Management consulting. Before GMA, Sohit was associated with KPMG in their Risk consulting domainand had performed risk reviews viz; Internal Audits, SOX, IFC and Process designing. Sohit heads the Risk Advisory, Incometax and Assurance practice of GMA. He has represented GMA for the global clients as well and has successfullyrepresented clients in settlement commission.

Sohit expertise in Oil & Gas sector and has more than 5+ years of experience into SOX and Internal Audits assignments incollaboration with Big 4 consulting firms. Sohit studied Chartered Accountancy and Company Secretary.

Murtaza is a founder partner with an overall experience of 8+ years. Before starting GMA, Murtaza was associated withKPMG in their Risk consulting domain for 3 years and has performed Internal audits and Business process reviews forConsumer market sectors. Murtaza expertise in Internal audit, Business advisory, Project management, Pre-paymentreviews and Payroll services, Labour laws and Subsidy consulting.

Murtaza heads the Risk Advisory and Outsourcing practice of GMA and has been the key contacts for resource anddelivery based outsourcing assignments. Murtaza studied Chartered Accountancy and is a DISA certified.

Akash is a founder partner with an overall experience of 9+ years. Before founding GMA. Akash was associated with HDFCbank for 3+ years wherein he managed Business banking group and was involved in Asset management portfolio of morethan 50+ clients valuing INR 250+ Cr. He specialized in Finance, Payroll management & GST consultancy and has been coreincubator for developing virtual CFO services for GMA in India and Overseas.

Akash heads the Virtual CFO, Indirect tax and Financial service practice of GMA. He plays a vital role in handling statutorybranch audit and concurrent audits of nationalized bank. Akash studied Chartered Accountancy.

Rohit co-heads the Risk Advisory and Outsourcing practice of GMA. Prior to GMA, Rohit was designated as Manager withRisk Advisory practice of Deloitte and KPMG for 7+ years and has demonstrated history of experience into Risk consultingspecifically focusing on Internal audit, Model SOP designing, Diagnostic reviews, SOX & IFC engagements. He has led RiskAdvisory assignments of various large Manufacturing, Metal & Mining, Engineering and Consumer Market clients coveringall major business process reviews.

Rohit has a vide experience in sectors viz; Manufacturing and Metal, Engineering, Automobile, Real Estate,Pharmaceuticals and Consumer markets, South Africa, Ireland, Namibia, Oman. Rohit studied Chartered Accountancy.


Our CredentialsGMA journey continues with the value delivered and success stories of the

assignments completed…


Our Select CredentialsGMA team thank each of our client for bestowing trust in us and is delighted to have lived up to the expectations

Rich Association

⚫ GMA is associated with all the Big 4 consulting firms since the inception of firm as a valued partner to serve across the country and oversees.

⚫ Leading US based Real Estate consulting and Advisory firms.

⚫ Continuous association with leading Indian consulting firms and Business solution firms performing various mystery shoppings, visibility and branding reviews.

Sector experience

⚫ Servicing multiple industries for multiple domains from large to small scale industries.

⚫ Industries covered are Multiplex, Metal & Manufacturing, Automobiles, Real Estate, Power, Energy and Natural resources, Pharmaceuticals and Healthcare, Consumer Market, Media and Entertainment, Retails, Banking

⚫ Over 15000+ yearly field man days covering 5000+ premises across country.

GMA journey continues with the value delivered and success stories of the assignments complete. GMA team thank each of our client for bestowing trust in us and is delighted to have lived up to the expectations.

GMA aims to be a preferred choice by corporates and consulting firms wherein we support them through quality and delivery based solutions

Wide and rich experience in checklist based CFA/ Distributors/ Stores reviews

Strong and value based network with associate firms across country

We bring strong commitment of every resource on the project

Believe in being business partners and not service providers

Focus on process efficiency, cost optimization and plugging revenue leakages

GMA Manifesto


Our approachWe customize our approach basis the nature and requirement of each

and every project


Internal Audit Our approach while performing Internal audit and Business process reviews

Risk BasedWe adopts risk-based approach and focus

on fraud and business risks

Process drivenWe approach our task

basis processes structured in the

organization

Implementations Assist management

in implementation of gaps noted during

the reviews

GovernanceAssist in development of robust and strong

integrated control framework

Compliances

We focus on adherence to requisite compliance (Company driven and

regulatory)

01 02 03 04 05


Supply Chain AuditsWe just don’t outsource; we believe in partnering

Activity

Real time tracking is performed by PMO established by GMA with the help of IT enabled tools to ensure no quality and timelines slip ups

Trainings

Trainings are provided to resources before they are

deployed leveraging Partners prior experience with Big 4s

Evaluations

Immediately after the requisitions, evaluations are performed by the GMA PMO & Partners to ensure ‘Right people are deployed at Right place’.

PlanningWe plan our resourcing based on the

requisition received; resources are made available within the minimum time frame mutually agreed with clients

Deliverables

Deliverables are reviewed by GMA PMO and Partners before release. We adhere and follows deliverables guidelines shared by you. Inputs are shared to update the checklist for quality deliverables.

Quality reviewsQuality reviews are performed by GMA PMO and Partners to ensure coverage and accuracy of the final

outcome expected from the exercise

BusinessSuccess

01STEP

02STEP

05STEP

06STEP

03STEP

04STEP


Model Process (SOP)

We envisage for ‘Partner in implementation’ rather focusing on mere documentation

We propose a customized solution after process diagnostic and

dip stick reviews depending on the requirement of

Management.

We support entity to document the Standard Operating

Procedures and Policies & procedures to ensure process is well

defined and organization is process dependent. Standard

practices are well documented and are inherent part of the

process to achieve the business objectives.

Training are performed for all concerned stakeholders/ process

owners/ Head of departments. Implementation review of

designed process is performed after agreed span of time.

Defining Model business process helps entity to standardized

and efficient process, compliance to operating policies and

business control, clearly defined roles/ responsibilities/

accountability, process dependent decision-making culture,

organization is output focused, linked and measurable KPIs

06 03

01 02

05 04

Implementation

Perform implementation

diagnostic review after cooling period of 3

months.

Define Operating model

Considering the key indicators and process

objectives, conduct focused group and

agree on the changes to be adopted in the current practices

Business Objective

Understand key objectives including strategy, business

plan, contracting strategy etc.

Current state assessment

Conduct workshops with key stakeholders to understand current applicable processes KPIs & activities performed

Workshops

Conduct a workshop with the relevant stakeholders to

identify changes in line with the change management

policy.

Document SOPs

Document the agreed changes/ new activities with clear roles, manual/ automated controls

etc.

Model Business process (SOP)


Payroll ManagementWe does a quality job and serves the client, these outsourcing relationship become long standing business partnerships.

While Payroll is a complex and sensitive process but with a

customized and focus approach, we manage it efficiently

ensuring no errors & mistakes.

GMA manages end to end to Payroll and compliance of our

clients' employees so that organization focuses on business

strategy and growths. Several checks and balances has been

developed basis our experience and ensure no error &

mistakes during payroll processing.

Basis productivity and hinder profitability centered around

the time and cost associated with administering your own

payroll, you can usually find a business case to make the

switch for outsourcing payroll.

Time savingAllows business team to focus

on core business activities

Cost effectiveOutsourcing of significant

business expense

ValidationsIncludes various validations

and reconciliations to identify errors if any

AccountabilitySince the activity is

outsourced easier to establish the accountability

Compliance

Team of expert ensures no slippage on compliances

ConsistencyConsistently following timely

and fair payroll system

ClarityEasier clarity over queries and better transparency

AccuracyAccurate Paychecks due to

various checks and balances

Payroll Management


Virtual CFOTrust us and we will take care of your Financial & Operational risk

A growing organization needs a strategic partner to manage

the financial aspects and control environment of the

business. GMA provides you the option of Virtual CFO

wherein depending on your need we provide you CFO

support who will oversee all critical Financial and

Compliance aspects of the business.

We provide flexible arrangements depending on the size

and requirements which helps our clients to increase/

decrease the involvement of the CFO to be deployed. Our

virtual CFO retainer may vary from 2 hours per week to 40

hours per week depending on your requirement and growth

strategy.

A virtual CFO can help the business in formulating its

key goals and also lay down the business plan to ensure that

these goals are adhered to on a priority

Benefits of

Virtual CFO

Timely and Standardized reporting

xxExtensive and Wide network

Helps in Business

development

Better Budget management

and forecasting

xx

Subject matter experts

Smaller learning

curve

Cost effective and no

overheads

Multiple Industry

experience and team of

CFOs

26


Thanks!This material is prepared by GMA and Associates. This material (including any information contained in it) is intended to provide general information on a particular subject(s) and is not an exhaustive treatment of such subject(s) or a substitute to obtaining professional services or advice. This material may contain information sourced from publicly available information or other third-party sources. GMA does not independently verify any such sources and is not responsible for any loss whatsoever caused due to reliance placed on information sourced from such sources. This material or information is not intended to be relied upon as the sole basis for any decision which may affect you or your business. Before making any decision or taking any action that might affect your personal finances or business, you should consult a qualified professional adviser.

No entity in the GMA Network shall be responsible for any loss whatsoever sustained by any person or entity by reason of access to, use of or reliance on, this material. By using this material or any information contained in it, the user accepts this entire notice and terms of use.

©2021 GMA and Associates.

CallUS:

▪ Sohit Gupta: +91 88785 36000▪ Murtaza Matkawala: +91 99931 11180▪ Akash Agnani: +91 98935 13204▪ Rohit Gupta: +91 99604 44788

EmailUS:

[email protected]

FollowUS:

Website: www.cagmaa.com

https://www.facebook.com/CAGMAA

https://www.linkedin.com/company/gma-and-associates/about/

GMA

https://www.facebook.com/CAGMAA

Capability and Credentials deck

Documents

Transcript of Capability and Credentials deck