ROLE OF CHARTERED ACCOUNTANTS IN ADDINGVALUE & ASSISTING COMPANY IN UNLOCKING ITS

POTENTIAL

NATIONAL CONFERENCEON PRIVATE EQUITY

Presentation by:

Charanjot Singh Nanda

Chairman

Committee on Financial Markets &Investors’ Protection, ICAI

Bangalore

AUGUST 01, 2009

FINANCIAL PROFESSIONAL – CHARTERED ACCOUNTANTADDING VALUE

CHARTEREDACCOUNTANT

HELPING MANAGEMENT IN TAKING BALANCEDFINANCIAL DECISIONS

FINANCIALDECISIONMAKING

SUPPORT

Optimal Fund Utilization

FINANCIALCAPACITY

DEVELOPMENT

GROWTH STRATEGY –UNLOCKING VALUE

IPO

PEADR/GDR

M & A

JV

Loan /ECB

OverseasListing

FCCB

ROLE OF CHARTERED ACCOUNTANT –UNLOCKING THE VALUE OF THE COMPANY

• Restated auditedfinancials for the last5 yrs along with theannexures

• Significant changesin accounting policy

• Statement of taxbenefit

• Average cost ofshares to thePromoters

• Eligibility of the Issue• Deployment of

Funds• Comfort Letter• Certification &

drafting businessmodel

IPO• Restated audited

financials for the last5 yrs along with theannexures

• Significant changesin accounting policy

• Statement of taxbenefit

• Average cost ofshares to thePromoters

• Eligibility of the Issue• Deployment of

Funds• Comfort Letter• Certification &

drafting businessmodel

• Valuations & FinancialModeling

• Due Diligence• Taxation

PE, M & A, Overseas Listing

• Advising & enabling managementin taking right decisions

• Syndication

JV, DR’s, FCCB, Loans / ECB

ROLE OF CHARTERED ACCOUNTANT –CAPITAL MARKET

• Advisors to the Company• Auditor to the Company• Regulator working for SEBI or Stock Exchanges• Intermediary• Investment Banker• Fund Manager• Equity Trader• Institutional Sales• Broker• Research Analyst

• Advisors to the Company• Auditor to the Company• Regulator working for SEBI or Stock Exchanges• Intermediary• Investment Banker• Fund Manager• Equity Trader• Institutional Sales• Broker• Research Analyst