Our Focus Areas
We currently offer outsourcing services in Assurance & Audit under Indian and International reporting standards (US GAAP, UK GAAP, IFRS and other applicable standards.
US GAAP/IFRS Audits
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We, at AKM, are a highly qualified & experienced bunch of teams who are seasoned in the most up-to-date IFRS methods & principles used in the audit of financial statements under US GAAP and IFRS. We are happy that we have been able to apply our consistent and quality application of Audit standards and our capability & knowledge to those transitioning organizations.
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We are a seasoned professional team that have experience in working and delivering audits in all major industries across. Our professionals have been delivering audits for clients ranging from Real Estate companies, Manufacturing, Health Care, Retail, Financial Services, Cannabis, Media & Entertainment, Governmental, Insurance etc.
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Apart from working on Statutory/Interim Audits on the relevant industries, we also work on following other Audits; as below:
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Employee Benefit Plan Audits: Assistance in Employee Benefit Plans Audits such as 401k plans, defined contribution plans, Defined Benefit Plans, Profit Sharing Plans, ESOPs, Health Benefit plans etc. We also give Assistance in Single and multiple employer 401(k) plans. We assist our clients in delivering EBP audits and audits of all sections from Planning to Reporting. For example, we perform audit procedures such as Participant Data Testing, Contributions & Distributions testing etc.
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Agreed Upon Procedures and Limited Reviews: We also keenly look for assignments related to AUPs. AUP are not 100% audit but means auditing/reviewing the limited agreed sections of financial statements. Although not considered a complete assurance. We help & aid in AUPs – our clients in assisting over a set of procedures that are agreed upon. We deliver these reports as and what agreed and assist the engagement teams as necessary.
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Governmental/Yellow Book/Single Audits: We also work & have good exposure on working on Governmental/Yellow Book Audits, Single Audits under GAGAS/GAO. We help in understanding and completing/analyzing ACFR reports, CAFR, etc.
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HUD Audits: Our team has also assisted various member firms in completing their Housing and Urban Development clients which include auditing real estate properties and buildings. We perform these audits as per the relevant understanding and guidance as applicable in US GAAP.
UK GAAP/IFRS Audits
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We, at AKM, have a highly qualified & experienced bunch of professionals who have significant knowledge of up-to-date methods & principles used in the audit of financial statements under UK GAAP and IFRS. We are happy that we have been able to apply our consistent and quality application of these Audit standards and our capability & knowledge to our Outsourcing Audits under UK GAAP.
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Our industry expertise includes working on Sectors such as Manufacturing, Insurance, Public Sector enterprises, Listed entities, Healthcare, Real Estate, Not-for-profit organizations.
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Apart from the end-to-end Statutory Audit assistance in these sectors, we also perform:
Main Areas
A. Pension Plan/Scheme Audits: We understand your pension plan clients’ and help assist audits in this critical industry of yours.
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Assistance in all kinds of Employee benefit/Pension plan Audits such as Defined Contribution and Defined benefit plans, retirement annuity etc. for any mid-sized hybrid schemes, large multi-employer schemes.
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Assistance in preparation and audit of different components/structures in Fund Accounts and Statement of Net Assets.
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TODS/Substantive testing – Testing of Contributions receivables and analyze the contributions deductions.
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Testing of Distribution/benefits payable, remittance testing for these Plans.
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Testing of Member/participant eligibility.
B. Charity Audits: We assist in Detail testing and sample-based testing of all charities related trusts & charities accounts, be it common purpose Charitable trust or Non-profit organizations. We analyze their statement of financial position, statement of financial activities – their income and expenditures from charitable activities, the intra-trust transfers etc.
C. Royalty Audits: We assist in Detail testing and sample-based testing of all royalty agreements – analysing their licenses, investigating the Intellectual Properties, their sales data etc.
D. FRS 102 Audits: We have also assisted our member firms in completing their Accounts and preparation of FS under FRS 102 guidelines and helped complete successful audits under this section – macro and micro entities. We also cover & perform end-to-end audit testing & substantive procedures for the significant accounts.
Statutory Audits under US GAAP, IFRS, UK GAAP
We assist our clients on several engagements and procedures from an end-to-end audit perspective. Our reliable and experienced team caters to works on all Audits under US GAAP – Governmental and Non-governmental (Private, Public, Not for Profit), IFRS, UK GAAP from their planning stage to execution to reporting stages.
A. Planning and Risk Assessment Sections – Working over planning & risk assessment sections covering filling out Engagement Letters, Planning documents & memos, risk assessment memos, preparing planning & final analytics, materiality calculations etc.
B. Execution Sections – Assistance in Substantive Audit Procedures and Tests of Details for appropriate significant accounts such as Cash, PPE, Expenses, Revenue, Equity, Debt, Payables etc.
C. Reporting Sections – Assistance in finalizing reporting sections with helping in FS tie-outs, Disclosure checklists, preparing and auditing financial statements, preparing Rep Letters, Reporting Pack tie-outs, reporting tie-outs of CAFRs etc.