About Us

S A R N U M & CO LLP (Formerly Known as Santosh Ramanuj & Co)

S A R N U M & CO LLP (Formerly known as Santosh Ramanuj & Co) is a growing Chartered Accountants firm, having 17 years of experience registered with the Institute of Chartered Accountants of India (ICAI), with its registered office in New Delhi. Established as a partnership firm in 2009 (ICAI FRN 022686N) now converted to LLP Firm (LLPIN – ACU-9291), S A R N U M has expanded its presence with six partners, four senior associates, and five branches across India.

Our team is composed of young and energetic professionals with specialized expertise in areas such as special investigations, management audits, forensic audits, internal financial control testing, due diligence, and bank audits. With extensive experience in management and process audits for international clients, Our focus is on offering high quality professional services, ensuring that we deliver timely, reliable solutions in the fields of Assurance, Risk Advisory, Forensic Audit, and Data Analytics.

S A R N U M & CO LLP has undertaken overseas management audit assignments involving the audit of management books for entities operating across various countries of Africa. These assignments included verification of accounting records and assessment of internal controls in accordance with applicable auditing standards.

Our Expertise

Insolvency Professional90
Forensic Audit80
Valuation of Companies & Shares as per IBC70
Risk Assurance60

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Brief Profile of Leadership Team – National and Delhi NCR

We are a team with pre-defined roles and responsibilities, and with the required supervision from the seniors/ partners. A structured approach not only aids in delivering services to the satisfaction of clients, but also provides a structured road-map for the professionals.

FCA Santosh Ramanuj Tiwari

Certified Forensic Auditor, AML Specialist, IP, RV, Social Auditor, Peer Reviewer, DISA,

A highly reputed Chartered Accountant with over 20 years of experience in facilitating business establishments in India. A Fellow Member of The Institute of Chartered Accountants of India (ICAI), with extensive expertise in Internal Audit, Forensic Audit, Special Investigation Audits, Due Diligence, Bank Audits, Valuation of Shares, Virtual CFO services, and audits of social sector organizations.

Founder of Connecting Professionals, a dynamic networking platform with more than 800 professional members across India. The platform facilitates outsourcing of assignments based on expertise and geographical location, while also providing opportunities for knowledge enhancement, resource sharing, and fostering professional connections both within India and internationally.

Area of Expertise

Risk Advisory
Forensic Audit
Insolvency Professional
Registered Valuer (SFA)
Due Diligence

Industry Expertise

Media
Real Estate
Manufacturing
Automation Services
Banking

Major Clients Handled

Statutory Audit of Public Sector Units (Bank of Maharashtra)
Investor Clinic Pvt. Ltd. – Internal Audit, Internal Audit of U K Modi Group
Karshni Realtors Pvt. Ltd., Karshni Infrastructure Pvt. Ltd.
India News Channel – Internal Audit, Piccadily Hotels Pvt. Ltd. – Internal Audit
Manlift India Pvt. Ltd., Pixel Rush Group, Anjani Steels Ltd., AVG Logistics Ltd.
Big Daddy Casino – Internal Audit, Asset Care and Reconstruction Enterprises Ltd. , INX News Media Pvt. Ltd. (News X Channel)

Our Senior Associates

CA PK Singh

Mr. P.K. Singh is associated with SRC as a Senior Associate, focusing on special audits, management audits, investigations, forensic audits, and process audits for international clients.

He is a Chartered Accountant and Civil Engineer with over 22 years of experience in forensic audits and a proven track record in conducting audits across the USA, Thailand, Singapore, Turkey, Indonesia, and Dubai. His expertise spans special investigations, internal and management audits, project audits, and techno-commercial audits.

Mr. Singh specializes in enhancing operational efficiencies by identifying opportunities for cost reduction and revenue optimization. His expertise includes reviewing manufacturing processes, procurement processes, sales and marketing processes, evaluating internal controls, and designing Standard Operating Procedures (SOPs) and process documents.

Additionally, he has extensive experience in enterprise risk management, HR-related compliance, and statutory compliance, making him a valuable resource for organizations striving to achieve excellence in governance and operational performance.

CA Vinod Pant

With over 20 years of extensive experience in Risk Management, Internal Audit, Fraud Investigation, and Information Security, CA Vinod Pant has worked across diverse sectors including Business Process Outsourcing, Entertainment and Media, Telecommunication, FMCG/Manufacturing, and Automobile industries.

An experienced Chartered Accountant and ISO/IEC 27001:2022 Lead Auditor, he has handled both domestic and international stakeholders through his professional tenure with Big 4 consulting firms and multinational corporations. He has significant experience in setting up Internal Audit, Assurance, and Enterprise Risk Management functions within organizations from the ground up.

He possesses extensive expertise in ICFR, Continuous Auditing, Anti-Bribery & Corruption frameworks, Privacy Laws, GST, MSME Act, Companies Act, and the Sarbanes-Oxley Act, contributing to strong governance, compliance, and risk mitigation frameworks.

Ramesh Menon

With over 28 years of extensive experience across diverse sectors, Mr. Ramesh Menon holds CISA and ITIL certifications, with strong proficiency in implementing robust security controls, conducting thorough audits, and optimizing IT service management processes.

A recognized leader in his field, he brings a wealth of expertise from his experience as the erstwhile Information Security Global Head and Data Protection Officer (DPO) during his career with Big 4 consulting firms and multinational corporations.

His career trajectory has been marked by significant contributions in cybersecurity, compliance, privacy, and risk management, effectively navigating the complexities of both corporate environments and evolving regulatory landscapes.

The organization leverages his expertise to drive greater resilience, strengthen compliance frameworks, and achieve sustained success in an increasingly complex digital landscape.

Our Partners

CA Abhishek Gupta

CA Abhishek Gupta brings over 8 years of experience in a broad spectrum of financial and compliance services. His expertise includes internal and statutory audits, ensuring robust financial reporting and regulatory compliance. He also specializes in management audits, offering valuable insights into organizational efficiency and identifying areas for process improvement. With a deep understanding of insolvency (bankruptcy) matters.

CA Gupta assists businesses in navigating complex financial restructuring and insolvency proceedings. He provides expert guidance on income tax advisory, GST compliance, and corporate statutory compliances, helping businesses optimize tax strategies and remain aligned with changing regulations. Additionally, his proficiency extends to bank audits, ensuring accuracy in financial statements for banking institutions, and risk-based internal audits, where he evaluates internal controls to mitigate financial and operational risks. His diverse skill set makes him a trusted advisor for businesses across various sectors.

CA Ravindra Jha

Ravindra Jha's experience has been expanded to include extensive work in tax compliances, such as GST, Income Tax, and Transfer Pricing, as well as expertise in Corporate Taxation, International Taxation, Tax Planning, and Advisory services. Mr. Jha serves as the Partner-in-Charge of our branch office in Panipat, where he leads a team in delivering high-quality tax solutions and advisory services. His audit experience spans various sectors, including manufacturing, services, and e-commerce, and includes forensic audits, internal audits, and due diligence engagements.

In addition to his tax expertise, Mr. Jha possesses strong skills in internal audits, helping clients assess and improve their internal control frameworks and operational efficiency. His risk assurance capabilities enable him to identify, assess, and mitigate potential risks, ensuring that businesses remain compliant and secure. Furthermore his specialization in forensic audits enhances his ability to detect fraud, financial misstatements, and irregularities, providing clients with critical insights into their financial integrity.

CA Uday Kumar Shah

CA Uday Shah is a Fellow Chartered Accountant, having qualified in 2010, with extensive experience in the real estate sector. He has worked with prominent companies such as the Gaur Sons Group and DLF Group, overseeing balance sheet consolidation and compliance matters.

Associated with the firm for over a decade, Mr. Shah serves as the Partner-in-Charge of our branch office in Gurugram. His vast expertise and leadership have significantly contributed to the firm's growth and its ability to deliver high-quality services to clients in the real estate domain and beyond."

The organization leverages his expertise to drive greater resilience, strengthen compliance frameworks, and achieve sustained success in an increasingly complex digital landscape.

CA Manish Kumar

Mr. Manish Kumar brings over 14 years of post-qualification experience in Internal Audit, primarily with the Munjal Group.
Mr. Kumar specializes in planning and supervising budget allocations for financial years, conducting monthly, quarterly, and annual reviews, and reporting Budget vs. Actual performance to management with detailed analyses of deviations.
His expertise includes maintaining Standard Operating Procedures (SOPs) at every level to ensure smooth, system-centric operations rather than person-centric processes. He diligently monitors daily transactions through day books, identifies and reports any major risks associated with business operations, and provides timely recommendations for corrective actions.
Mr. Kumar can be contacted for consultations on financial planning, operational monitoring, and risk management solutions tailored to drive efficiency and support business goals.

CA Vijay Kumar Mishra

Mr. Vijay Mishra, After qualifying as a Chartered Accountant in November 2010, he commenced his professional career with Corporation Bank (now Union Bank of India) in May 2011 as a Manager. During his tenure of over six years with the bank, he was extensively involved in credit appraisal, sanction, monitoring, and management of loans and advances aggregating to approximately ₹1,000 crore, across various sectors.
He resigned from the bank in November 2018 to transition into professional practice and joined CRR & Co., Chartered Accountants, where he has been actively associated with audit, advisory, and financial consultancy services. Drawing on his strong banking and credit domain expertise, he also founded Finance Mitra, an authorised channel partner of leading banks and NBFCs, with the objective of providing structured, transparent, and client-centric financial solutions.

Our Team

CA Harvinder Singh

Mr. Harvinder Singh is a Chartered Accountant with hands-on experience in Direct and Indirect tax scrutiny and assessment, statutory audit, due diligence, and regulatory compliance for listed, unlisted, and multinational entities. He has handled direct tax assessment, scrutiny, and litigation matters across various sectors, including corporates, NBFCs, and service entities, with experience in representing cases before income tax authorities and managing complex assessment proceedings.

He has been involved in IPO-related assignments, including review of restated financial statements, financial due diligence, and resolution of queries raised by SEBI and Book Running Lead Managers. He has independently executed financial due diligence for bank lending, managed concurrent audits of public sector banks in line with RBI guidelines, and handled direct tax compliances and tax audits under section 44AB, delivering practical and reliable assurance outcomes.

CS Monika Dhawan

Monika Dhawan is a qualified Company Secretary (2012) with extensive experience in corporate compliance, governance, and regulatory advisory. She specializes in workplace compliance frameworks and supports organizations through advisory, training, and implementation of statutory and policy-driven governance structures.
Her expertise includes POSH, POCSO, ESG, and Labour Laws. She is a certified POSH Trainer and External Member on Internal Committees, handling IC constitution, inquiries, audits, annual compliances, and employee sensitization programs across sectors. She is also a recognized POCSO Trainer, delivering child protection and safety compliance programs for educational institutions, NGOs, and organizations working with children.
As an ESG Facilitator and Labour Law Trainer, she assists organizations in building ethical, inclusive, and compliant workplaces, with hands-on exposure to employment laws, HR compliance, workplace policies, and statutory processes. Known for practical and engaging training programs, Ms. Dhawan is a trusted advisor for organizations seeking strong compliance and governance solutions.