CNK & Associates LLP

A Chartered Accountant and holder of a Master’s Degree in Financial Services Management (MFSM) from Mumbai University, Mr. Agaskar has been in practice since 2002. He focuses on Audit and Assurance services, and handles audit of corporates including listed companies. His areas of specialization is in the financial services sector - Banks, Non-Banking Financial Companies, Housing Finance Companies and broking companies.

His consultancy services specialization includes Ind AS/ IFRS conversions, Due Diligence, Business Valuation etc. He is a regular speaker at various forums on the subject of ‘Audit & Assurance’.

Mr. Vijay Mehta is a fellow member of The Institute of Chartered Accountants of India (FCA). He is a member of ICAI Registered Valuers Organisation (ICAIRVO) and registered with Insolvency and Bankruptcy Board of India (IBBI) to act as a valuer in respect of ‘Securities and Financial Assets’.

Mr. Mehta has been a partner of the firm since 2005. His association with the firm dates back to 1999, when he joined the firm as a senior manager. His area of specialisation is in the field of audit and assurance services and Ind AS and IFRS related assignments, with focus on manufacturing entities. Mr. Mehta also handles Valuation and related assignments.

Mr. Keshariya, a Chartered Accountant and DISA (ICAI) qualified in 1993. Prior to joining this firm, he was Partner of M/s. A.J. Amin & Co. 

Mr. Keshariya specializes in Bank Audits, Internal Audits, and Indirect Taxes. He is also an Assistant Professor, Faculty of Commerce, at M.S. University of Baroda.

V Subramanian is a Commerce graduate and a qualified Chartered Accountant and is responsible for providing varied services to clients of the firm based in South India.

He specializes in Direct and Indirect Taxes Advisory and Consulting and has represented clients before Commissioner (Appeals) and CESTAT on various issues. He is also experienced in providing Audit and Assurance Services for listed and unlisted entities covering manufacturing, trading and service sectors.

Prior to professional practice, he had nearly 8 years Industry Experience, working in leading refinery and automotive companies based out of Chennai, handling Internal Audits, Finance, Taxation and SAP Implementation support.

An experienced Chartered Accountant, Mr. Rajiv Rao has been in continuous practice since 1982. He has extensive experience in the field of indirect taxes, particularly GST, VAT, Service Tax and Custom Duty. He focuses on GST/ VAT audits and advisory and representation services in the field of indirect taxes.

Gautam Nayak is a principal partner in the firm of CNK & Associates LLP. A rank holder at both the Intermediate and Final Chartered Accountancy examinations, Gautam has been in continuous practice since 1986.

Gautam specializes in Direct Tax Advisory, including International Taxation, Exchange Control Regulations, Advisory services in relation to Banks, Financial Services and Insurance Companies and other laws applicable to Charitable Trusts.

He was the president of the Bombay Chartered Accountants’ Society in the year 2004-05. He has been the Chairman of the Journal, Taxation and International Taxation Committees of the BCAS, and Editor of the BCA Journal.

He has delivered and persented talks and papers, and is a regular speaker at various seminars and conferences organized by various professional bodies all over India. He regularly writes for various professional journals and financial newspapers and contributes a fortnightly personal taxation column in one of India's leading financial newspapers. He has been the Editor of the BCA Journal, one of the prestigious professional journals in India, and continues to be a member of its Editorial Board. He is a prolific writer and has authored various books of professional interest such as Transactions in Shares and Securities (Including derivates), Taxation of Charitable Trusts, Livestock Accounting & Taxation, Technical Guide on ICDS, etc. 

Pallav Narang specializes in Direct Tax Advisory and Business Advisory services. He also advises clients on International tax, FEMA, Business valuation and other associated matters.

He has authored several e-books on tax structuring, taxation of expatriates etc. He also frequently contributes articles to various prominent publications, and has been a panelist at various industry association conferences.

Mr. Shah, a Chartered Accountant has qualified in the year 2006 and started practice in the same year.

Prior to joining this firm, he was a partner with M/s. Alok Shah & Co. He is specializing in Project Financing and Audit & Assurance Services. Mr. Shah regularly delivers talk at various professional forums on Accounting Standards and Company Law.

Saroj Maniar is a partner in the firm of CNK & Associates LLP. She is an experienced Chartered Accountant, and also a rank holder in the Final Company Secretarial examination has been in practice for over 20 years.

She specializes in the areas of Direct Tax Representation and Advisory. She is a member of the Taxation Committee and Membership & Public Relations Committee of Bombay Chartered Accountants' Society (BCAS).

She is actively involved in various professional activities conducted by the BCAS. She has been an Ex-Board member and Treasurer of Bombay International School. She contributes articles to The Economic Times, The Times of India and to Outlook Money and delivers talks on Taxation and related matters. She authored an e-book on Direct Tax Dispute Resolution scheme, 2016.

A Chartered Accountant earlier in individual practice for over 10 years, Mr. Manish Sampat joined the firm as a partner in April 2007.

Mr. Sampat has been the President of the Bombay Chartered Accountants’ Society, and has been a member of its Managing Committee, the Convenor of its Human Resources Committee and also a member of its Accounting and Auditing Committee. He has been a member of the Membership and Public Relations Committee of The Chamber of Tax Consultants and a Managing Committee member of the Western India Automobile Association of India. He was the General Secretary of the Audit Committee of Cricket Club of India Ltd. Mr. Sampat presently focuses on the Audit and Assurance (including Ind AS) and IFRS practice of the firm. He also specializes in Business Valuations.

     Yusuf Hakim is a Partner in the firm of CNK & Associates LLP.  A C.A., CISA and CIA by profession, he has been in continuous practice since his qualification in the year 1995.  He started off his career by practicing in the traditional areas of audit and tax and has gradually switched his focus to indirect taxes, the corporate consulting and advisory space.  Today, he spearheads the corporate consulting practice of the firm and specializes in delivering start-to-end solutions to clients ranging from mergers and acquisitions, SEBI and corporate laws, foreign exchange regulations, conceptualizing structures for inbound and outbound investments as well as direct and indirect tax advisory services.

Mr. Hakim has also authored a book titled “Non Banking Financial Companies Regulations” and has served as a member of the Financial Services Committee and the Publication Committee of the Bombay Chartered Accountants’ Society.

A rank holder at both the Intermediate and Final Chartered Accountancy examinations, he has been in continuous practice since 1985. Mr. Kishnadwala oversees the audit and assurance practice of the firm, particularly audit of large corporates, due diligence assignments, conversion of financial statements from Indian GAAP to IFRS and US GAAP and consolidation of financial statements.

Mr. Kishnadwala has been the President of the Bombay Chartered Accountants’ Society, and is a member of the Board and Chairman of Audit Committee of listed companies. Mr. Kishnadwala has also been a full-time senior lecturer in accountancy and computer systems with Narsee Monjee College of Commerce & Economics for fifteen years (i.e. from 1986 to 2001). He is currently the Chairman of the Accounting & Auditing Committee of the Bombay Chartered Accountants Society, and has been a member of the Accounting Standards Committee of the IMC Chamber of Commerce. Himanshu was on the Expert Advisory Committee and Accounting Standards Board of the Institute of Chartered Accountants of India (ICAI). He is currently a member of Ind AS Implementation Committee and has been part of several other committees and technical sub-groups of ICAI.

Mr. Kishnadwala has also authored various popular text-books on accountancy, financial management and taxation for commerce under-graduates, and a book on “Mandatory Accounting Standards – From Published Accounts”. He regularly delivers talks and presents papers on accounting and auditing subjects at seminars and conferences all over India organised by various professional bodies, such as the Institute of Chartered Accountants of India, Institute of Company Secretaries of India, Institute of Cost and Works Accountants of India, National Academy of Direct Taxes, etc. Besides this, he contributes a monthly column to the BCAJ, and articles to various professional journals and other publications, and conducts training sessions with an in-house team for corporates on IFRS, Ind-AS, etc.

Mr. Shah is a fellow member of the Institute of Chartered Accountants of India (FCA) and has completed Post Qualification Certificate Course in IFRS conducted by the ICAI.

Prior to joining the firm, he has been associated with A. J. Shah & Co. (AJS) since 1995 and became a partner in 2003. He specializes in statutory audit and assurance services with specific focus on manufacturing industry and financial service sector. His audit experience extends to large public sector entities. He is on the panel of Technical Reviewers of the Quality Review Board for Review of Audit Firms for Statutory Audits.

He is well versed in conversion of financial statements from Indian GAAP to IAS/IFRS and consolidation of financial statements.

A Chartered Accountant, he has been in practice since 1991. Mr. Contractor’s area of specialization is in the field of exchange control regulations and international taxation (with particular reference to transfer pricing regulations, double tax avoidance agreements and expatriate taxation). Ishraq specializes in the area of Direct Tax representation and advisory, including taxation of foreign airlines and FEMA advisory and representation.

Mr. Contractor has also held various positions of responsibility, as Secretary of Indian Merchants’ Chambers’ Young Entrepreneurs’ Wing and as a member of the Accounting and Auditing Committee of the Bombay Chartered Accountants' Society. He has been the Treasurer of Rotary Club of Bombay for several years from 2003 till 2013.

Shariq Contractor is the founder and principal partner in the firm of CNK & Associates LLP. He is the chairman of INAA.

He, a rank holder at both the Intermediate and Final Chartered Accountancy examinations has been in practice since 1982. He also holds the qualification of Bachelor of Commerce and Bachelor of General Law and has done certification course in Systems Analysis and Design.

He oversees the corporate direct tax and management consultancy practice of the firm. He was the Chairman on the Board of Directors of BNP Paribas Trustee India Pvt. Ltd., and it’s Audit Committee. He has been the Chairman of the Board of Governors of Bombay International School. In addition, he has also been the Treasurer of Rotary Club of Bombay and a member of the managing committee of Willingdon Sports Club. He is a member of the Finance Committee of the Bombay Gymkhana.

He is a regular speaker at various professional forums and writes extensively for professional journals. He was the President of the Bombay Chartered Accountants' Society in the year 2002-03. He has also been a visiting lecturer in the senior college section of the Sydenham college of Commerce & Economics. Mr. Contractor has authored various books of professional interest, namely, “Laws Applicable to Charitable Trusts”, “Provisions of Section 80HHC of the Income Tax Act – A study”, “Capital Gains – A Handbook” and “Taxation of Charitable Trusts”, "Fringe Benefit Tax - An Analysis".

Dr. Shah, a Chartered Accountant, DISA (ICAI) and a rank holder at the Master examination at the M. S. University of Baroda. He has done his Ph. D. on the subject “Problems of Working Capital Management of Selected Pharmaceutical Companies of Maharashtra State”. Prior to joining this firm, he was a senior partner with M/s. Alok Shah & Co.

Dr. Alok Shah specializes in Direct Taxes, Corporate Advisory Services and Management Consultancy.

He was a Nominee Director appointed by SEBI on the Board of VSE Stock Services Ltd. and was also on the Board of Unity Medicare Ltd. He was a member of the Financial Reporting Review Group formed by the Financial Reporting Review Board of the ICAI. He is a Committee Member of Confederation of Indian Industry, Vadodara – Finance and Economic Affairs Committee. He has authored a book on Working Capital Management, and regularly delivers talks at various professional forums.