Mahima Kumari

PwC Acceleration Centers in India (PricewaterhouseCoopers)

Jun 2023 - Present • Current

• Conducted control testing and risk-control linkage assessments, identifying audit risks impacting financial statement assertions and audit outcomes. • Owned end-to-end revenue audit for assigned US clients with turnover exceeding $9B, ensuring completeness, accuracy, and compliance with PCAOB/AICPA standards. • Performed walkthroughs, control testing, and substantive procedures across key FSLIs including Revenue, Receivables, Operating Expenses, Commissions, Credit Card Fees, and Cash & Cash Equivalents. • Led quarterly and annual audit deliverables, including 10-Q / 10-K tie-outs, pre-release tie-outs, press release reviews, and internal consistency checks. • Managed multi-location audit scoping, evaluating audit coverage for clients operating across multiple geographies and legal entities. • Executed risk assessments for complex areas such as short-term investments and self- insurance arrangements. • Reviewed and validated audit work performed by other service providers (EY, Deloitte) to ensure consistency and audit quality. • Maintained audit independence compliance, including planning work papers and shareholding validations for engagement teams. • Supported comfort letter databases and regulatory documentation requirements. Automation & Eciency Improvements • Designed and deployed AI agents using Microsoft Copilot to automate repetitive revenue testing and audit procedures. • Achieved ~80 man-hours saved per quarter through automation of redundant audit tasks, improving engagement eciency and turnaround time. • Improved audit productivity by implementing data-driven analytics and standardized testing approaches. Client & Stakeholder Management • • • • Worked primarily with US-based public (PCAOB) and private (AICPA) clients, collaborating closely with onshore teams under tight reporting timelines. Managed quarter-end and year-end audits for a US cruise industry client, consistently exceeding client expectations and building strong trust. Supervised and guided junior associates, reviewing workpapers, resolving review notes, and improving overall team eciency. Expanded engagement scope through proactive collaboration with US teams, increasing billable contribution.

ICICI Bank

Feb 2023 - May 2023 • 0.2 yrs

Managed credit risk assessment for real estate finance by conducting detailed qualitative and quantitative analysis of loan proposals from premier enterprise clients. Performed financial statement analysis to evaluate borrower strength, cash flows, leverage, and repayment capacity, identifying early warning indicators for potential NPAs prior to loan disbursement. Conducted risk assessment of large-ticket loans, highlighting financial, operational, and regulatory risks for credit decisioning. Reviewed statutory audit reports to ensure compliance with applicable accounting standards, statutory laws, and regulatory guidelines. Ensured adherence to RBI policies, statutory regulations, and internal credit control frameworks in real estate financing. Verified RERA compliance and certification of real estate clients to mitigate regulatory and legal risks. Supported business analysis for real estate lending portfolios, strengthening credit quality and risk mitigation for enterprise loan approvals.

Khetan Rajesh Kumar & Co

Apr 2019 - Sep 2021 • 2.4 yrs

Conducted statutory audits in accordance with the Companies Act, 2013, supporting audit planning, execution, and documentation. Prepared and reviewed Tax Audit reports (Form 3CA / 3CB and Form 3CD) for corporate and non-corporate clients. Filed Income Tax Returns (ITR) for corporates and individuals, ensuring accuracy and compliance with applicable tax laws. Evaluated applicability of CARO provisions for companies and verified compliance requirements. Assisted in audit procedures including verification of financial statements, ledgers, vouchers, and supporting documentation. Worked extensively on accounting and compliance tools such as Tally, ORNATE, ClearTax, and Spectrum to support audit and taxation activities. Gained hands-on exposure to audit, taxation, and regulatory compliance, building a strong foundation in accounting and assurance practices.