Professional record

Three years in the books.

The full CA articleship — March 2023 to March 2026 — at K C Mehta & Co LLP, Bengaluru. Six client businesses reported to a foreign parent, a grant audit run on behalf of an overseas donor, and an automation build that changed how the branch does its routine work.

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Mar 2023 — Mar 2026 · Bengaluru

Article Trainee — K C Mehta & Co LLP

Three years in the firm's Incubation Support Service team, the group that acts as the whole finance function for Indian subsidiaries of foreign companies. That means the same person prepares the books, the returns, the board pack and the audit file — so nothing can be waved through as somebody else's problem.

  • Monthly reporting packs to foreign head offices, segment-wise and cost-centre-wise
  • Budgets, comparatives and year-to-go forecasts two years out
  • Statutory audit support, tax audit reports and income-tax returns
  • GST, TDS/TCS, EPF/EPS, professional tax, FLAR, FC-GPR and ROC filings
3 years
Mar 2023 — Mar 2026, one firm, one team
6 businesses
Indian subsidiaries of foreign parents, run as one finance function
₹5 cr — ₹100 cr+
Turnover span across the client group
6 sectors
Automotive components, batteries, water, security, HVAC, precision machinery

The six businesses

Manufacturing, trading and services

Different industries, different cost structures, the same monthly discipline. Reading six sets of books side by side for three years is where a feel for what a normal margin looks like actually comes from.

Automotive parts

Manufacturer, turnover above ₹100 crore. The largest and most complex of the six — multi-plant costing and segment reporting.

Automotive batteries

Trading business, turnover above ₹60 crore. Inventory-heavy, with the working-capital cycle to match.

Water solutions

Turnover above ₹5 crore. Project-based revenue recognition and long receivable cycles.

Enterprise security

Solutions provider — a services and installation mix, with revenue split across supply and maintenance.

HVAC systems

Trading and servicing. Warranty provisioning and annual-maintenance-contract accounting.

Precision machinery

Trading and servicing, with imports — customs, ICEGATE registration and foreign-currency exposure.

Reporting & analysis

The monthly pack

Financial report, business report and presentation deck to the foreign head office every month: segment-wise and cost-centre-wise analysis, budget versus actual, and period-on-period comparatives. Written for readers who had never seen the underlying ledger and were making decisions from the pack alone.

Redesigning it, unasked

The inherited business report showed profit and little else. On my own initiative I rebuilt it to carry cash-flow analysis, ratio analysis and charts, so the reader could see why the number moved rather than only that it had. Senior management kept the new format.

Budgets and forecasts

Year-to-go forecasts and two-year budgets built from the operating drivers rather than by growing last year by a percentage — volumes, realisations, headcount and fixed-cost blocks, each with its own assumption that could be argued with.

Stock audit, single-handed

Entrusted with an entire stock audit alone — planning, counting, reconciliation and the report — and brought it in to the manager's expectations. The first engagement I owned end to end.

Special engagement · Donor-side

A grant-utilisation audit, for the party whose money was at risk

A major Bengaluru university's non-profit wing received funding from an overseas donor under an agreement with conditions attached — what the money could be spent on, what had to be reported, and which local laws had to be complied with along the way. I was appointed on behalf of the donor, not the recipient, to test whether those conditions were actually being met.

  • Traced grant spending back to the utilisation terms in the agreement, line by line
  • Tested compliance with the legal and regulatory conditions attached to foreign funding
  • Reported to the donor directly, in terms a non-accountant could act on

The university and the donor are not named here, as the engagement remains confidential.

Reporting to the funder rather than the funded changes the question you are answering. You are not asking whether the books add up — you are asking whether the money did what the person who gave it was told it would do. That distinction is most of what independence means.

Automating the branch's routine work

Designed and implemented

Most of a small branch's hours go on the same handful of tasks: retyping documents into Tally, chasing payments, reconciling GST, and rebuilding the same MIS every month. I designed and implemented AI automation for the Bengaluru branch to take those back.

Documents straight into Tally

Email bodies, invoices and other vouchers converted directly into Tally entries instead of being read on one screen and typed into another. The retyping step is where both the hours and the typos were.

Excel systems

Purpose-built formats for payment runs, inventory tracking, and GST reconciliation between the books and the returns actually filed — the reconciliation that usually surfaces as a nasty surprise at year end.

Monthly MIS that builds itself

The management information pack now assembles from the ledger rather than being rebuilt by hand every month, which is what makes it possible to send it on the third instead of the thirteenth.

The point was never the technology. It was that a trainee's time is better spent on the judgement calls than on transcription — and that the firm keeps the benefit long after the trainee has moved on.

Compliance covered

Tax audit reports (Form 3CD) Income-tax returns GST returns — monthly & annual GST reconciliation, books vs returns TDS & TCS returns EPF / EPS returns Karnataka professional tax FLAR FC-GPR ROC filings ICEGATE registration Financial statements & statutory audit support

Positions of responsibility

Trusted with the whole engagement

Handed a stock audit to run alone, and delivered it. Separately, redesigned a client's core management report without being asked to — and had the change adopted.

Captaincy

Captained my house football team to consecutive gold medals in the 9th and 10th, and the interdepartmental cricket team through both years of PUC.

The research side of this — the Field Guide, the Triveni Turbine dossier and the Master Investment Checklist — is set out on Work. The whole path, exams included, is on About.