CA Roshan Kr. Yadav is the Founder and Proprietor of Roshan Kumar & Associates (RKACA), specializing in Audit & Assurance, Internal Audit, Risk Advisory, Taxation, Financial Reporting, and Strategic Advisory. A Chartered Accountant qualified from both the Institute of Chartered Accountants of India (ICAI) and the Institute of Chartered Accountants of Nepal (ICAN), and a member of ICAN, he brings over 6 years of professional experience with a proven track record across healthcare, banking, manufacturing, and international development sectors. Prior to establishing RKACA, he served as a Senior Audit Manager at Baker Tilly (Dev Associates, Chartered Accountants), Nepal, where he led audit and advisory engagements, risk assessments, internal control reviews, and governance improvement assignments. His expertise includes risk-based auditing, internal control strengthening, audit automation, data-driven audit approaches, and technology-enabled professional services. At RKACA, he leads the firm's commitment to delivering quality, practical, and value-driven solutions while maintaining the highest standards of professional excellence and integrity.

CA Sunil Shrestha is a Chartered Accountant from the Institute of Chartered Accountants of India (ICAI) with over six years of post-qualification experience in Internal Audit, Risk Management, Process Improvement, Governance and Advisory Services. His experience includes designing risk-based internal audit frameworks, evaluating internal controls, identifying process inefficiencies and providing actionable recommendations to strengthen governance and operational effectiveness. At RKACA, he leads Internal Audit & Risk Advisory, supporting organizations in strengthening control environments, improving business processes and developing effective risk-management frameworks.

CA Aakash Gupta is a Chartered Accountant with over 4 years of professional experience in outsourced accounting, virtual CFO services, payroll management, financial reporting, and compliance solutions. He has extensive experience in delivering technology-enabled accounting and finance support services to international clients while ensuring accuracy, efficiency, global best practices, and cost-effective solutions. With a strong understanding of accounting processes, financial operations, and compliance requirements, CA Aakash focuses on helping organizations streamline finance functions, improve reporting quality, and enhance operational efficiency. At RKACA, he leads Outsourcing & Virtual CFO Services, supporting clients with reliable finance solutions, process improvements, and strategic financial insights.

Priti Yadav is an Audit Manager at Roshan Kumar & Associates (RKACA), with experience in internal audit, risk assessment, internal control evaluation, compliance reviews, and process improvement. Prior to joining RKACA, she served as an Internal Audit Senior at Baker Tilly (Dev Associates, Chartered Accountants), where she gained significant experience in healthcare and hospital audits. She holds a Bachelor of Public Health (BPH) and a Master in Hospital and Health Care Management (MHCM) and is currently pursuing an LLB, combining healthcare-sector knowledge with a strong foundation in internal audit, governance, and regulatory matters. Her professional experience includes clinical audits, operational reviews, risk-based audits, internal control assessments, and governance framework reviews. At RKACA, she contributes to internal audit and risk advisory engagements by identifying process gaps, strengthening controls, and providing practical recommendations to enhance operational efficiency, compliance, and risk management.

CA Samrat Bhatt is a Chartered Accountant with extensive experience across audit, financial reporting, accounting, taxation and advisory engagements in the UAE and India. He has worked with leading professional firms including BDO UAE, Mac & Ross Chartered Accountants LLC, NR Doshi & Partners (DFK International Dubai) and Crowe India. His professional experience includes statutory and internal audits, IFRS-based financial reporting, consolidation, accounting reviews, VAT and corporate tax compliance, due diligence and project audits. He has also managed multiple engagements simultaneously and led audit teams, including experience with complex multinational and large-scale assignments. At RKACA, CA Samrat Bhatt works on a project basis supporting CFO, accounting and outsourcing engagements, bringing his international audit and financial reporting experience to help clients strengthen financial management, reporting, compliance and decision-making.

CA Sarfraj Hussain is a Chartered Accountant from India and Associate Member of CPA Australia with over 7.5 years of diversified professional experience across audit, financial reporting, financial management, taxation and regulatory compliance. His experience spans diverse sectors including insurance, construction, real estate, retail, manufacturing, trading, services and not-for-profit organizations. His professional career includes experience with Mazars KSA, BDO Oman and Grant Thornton India, where he has independently led audit engagements from planning through completion, managed multiple client assignments, and worked extensively with complex financial reporting requirements. He has particular expertise in IFRS, IFRS 17, ISA, financial statement preparation, consolidation, internal controls and regulatory compliance. At Roshan Kumar & Associates (RKACA), CA Sarfraj contributes to the firm's Audit & Assurance and NFRS/Financial Reporting practice, supporting technically complex engagements and providing insights on financial reporting, accounting standards, audit methodology and internal controls. His international exposure and experience across diverse industries strengthen RKACA's ability to deliver technically robust, high-quality and value-driven professional services. Known for his technical depth, analytical approach and strong financial reporting expertise, Sarfraj brings a practical perspective to complex accounting and audit matters while maintaining a strong focus on professional quality, compliance and client value.

CA Sandip Sah is a Chartered Accountant (ICAI) with professional experience in accounting, bookkeeping, audit, taxation, compliance, and financial reporting. His experience spans businesses across different stages and industries, supporting organizations in maintaining accurate financial records, meeting regulatory requirements, and making informed financial decisions. His professional expertise includes bookkeeping, bank reconciliation, accounts payable and receivable, month-end closing, financial statement preparation, VAT and income tax compliance, TDS, audit support, and accounting process improvement. He brings a practical understanding of day-to-day finance operations and the systems required for efficient and reliable financial reporting. Alongside his professional practice, CA Sandip Sah is involved in managing accounting and consultancy services through his own consulting practice in Nepal. This has provided him with practical experience in client relationship management, coordination of accounting assignments, financial review, and developing efficient accounting processes. At RKACA, he contributes to accounting, taxation, compliance, and financial reporting assignments, supporting clients with accurate, efficient, and practical finance solutions.

Abhishek Yadav is an HR and administration professional who holds an MBA in Human Resource Management from Uttaranchal University, Dehradun, India. He brings a structured and people-oriented approach to human resource management, administration, and organizational support functions. His areas of interest include talent acquisition, employee engagement, HR operations, performance management, employee development, and organizational processes. At RKACA, he contributes to the firm's HR and administrative functions, supporting effective people practices and smooth day-to-day operations. With a strong academic foundation in human resource management, Abhishek focuses on building efficient HR processes, fostering a professional work environment, and supporting the firm's continued organizational development.

Birendra Yadav is a Semi-Qualified Chartered Accountant with practical experience in audit and assurance, financial reporting, taxation, and regulatory compliance. His professional exposure spans a diverse range of sectors, including manufacturing, trading, cooperatives, NGOs/INGOs, public companies, banking, insurance, and other financial institutions, giving him a broad understanding of different business and operating environments. At Roshan Kumar & Associates (RKACA), Birendra contributes to audit and assurance engagements, financial analysis, compliance reviews, audit documentation, and internal control assessments. He works closely with engagement teams and clients to understand financial information, identify key issues, evaluate controls, and support the effective execution and timely completion of assignments. Known for his analytical mindset, attention to detail, and structured approach to professional assignments, Birendra is committed to maintaining high standards of integrity, quality, and professional excellence in his work. He continues to strengthen his technical and professional capabilities through ongoing learning and by keeping abreast of developments in accounting, auditing, taxation, and financial reporting. Beyond his professional responsibilities, Birendra is passionate about continuous learning, exploring emerging developments in finance and taxation, and developing his analytical and problem-solving capabilities.

Roshan Das is a Semi-Qualified Chartered Accountant with CA Final – Group I passed, bringing practical experience in audit, taxation, accounting, financial reporting, and regulatory compliance. His professional exposure includes statutory and internal audits, VAT and income tax compliance, tax return preparation, company registration, ledger scrutiny, reconciliations, and preparation of financial statements. He has experience in managing end-to-end audit and tax assignments, including audit documentation, financial analysis, tax compliance, and regulatory reporting. At RKACA, he supports clients across diverse sectors through audit, taxation, accounting, and compliance engagements, with a focus on accuracy, professional integrity, and delivering practical solutions.

Anil Dahal is a Semi-Qualified Chartered Accountant (ICAN) with practical experience in internal audit, process audits, cost control, data analysis, statutory audit and compliance. He completed his three-year ICAN articleship at Dev Associates, Chartered Accountants (Baker Tilly Nepal), where he gained extensive exposure to internal audit and assurance assignments across healthcare, institutional, aviation, banking, cooperatives, airlines, consulting and NGO/INGO sectors. His internal audit experience includes assignments at Nobel Medical College, Kathmandu Medical College and Kathmandu University, where he worked across procurement, inventory, pharmacy, OPD/IPD, laboratory, billing, revenue and administrative processes. His work involved process reviews, cost-control analysis, data-driven identification of discrepancies, compliance testing and development of preventive control recommendations for management. At Roshan Kumar & Associates (RKACA), Anil serves as an Audit Executive, contributing to internal audit and assurance engagements through audit planning and execution, process reviews, financial analysis, working-paper preparation, compliance testing and internal control assessment. His experience with diverse organizations and particularly strong exposure to institutional and healthcare audits enables him to approach assignments with a practical understanding of operational risks and control environments. Known for his analytical approach, attention to detail and structured working style, Anil is committed to identifying practical improvement opportunities and delivering audit work that provides meaningful value to clients. He continues to develop his professional expertise across internal audit, assurance, financial analysis and advisory services.

Rahul Pandit is an ACCA Professional Level candidate with professional experience at Baker Tilly (Dev Associates), Chartered Accountants, Nepal. His experience spans audit and assurance, financial analysis, internal control assessment, compliance reviews, and client coordination. At Roshan Kumar & Associates (RKACA), Rahul is involved in audit engagement management, client coordination, review of audit documentation, and the delivery of professional assurance services. He works closely with engagement teams and clients to ensure assignments are executed efficiently, accurately, and in accordance with professional standards. His analytical approach, attention to detail, and practical understanding of auditing and financial reporting enable him to effectively handle professional assignments while contributing to RKACA’s commitment to quality, integrity, and value-driven client service.

Ujjwal Poudel is an Audit Analyst with over 2 years of professional experience in audit, accounting, and financial reporting. Alongside his professional responsibilities, he is pursuing an MBA in Finance, further strengthening his understanding of financial analysis and business management. His experience includes audit execution, financial statement review, accounting, reconciliations, audit documentation, and compliance-related assignments. At RKACA, he contributes to audit and assurance engagements across diverse clients, applying a detail-oriented and analytical approach to ensure accuracy, quality, and professional standards in his work.

Bhawana Mandal is an Audit Analyst with a keen interest in finance, numbers, and financial analysis. Currently pursuing an MBA in Finance, she is developing her professional expertise through practical exposure to audit, accounting, financial reporting, and compliance assignments. She brings a detail-oriented and methodical approach to her work, with an interest in understanding financial information and its role in business decision-making. Beyond her professional pursuits, Bhawana enjoys painting, which reflects her creative side and provides a balance to her analytical professional interests.

Sikendra Yadav is an audit and accounting professional with over two years of practical experience in accounting, audit, taxation, and financial reporting. Having completed all papers of the ACCA Skills level, he brings a strong foundation in professional accounting and a structured approach to financial analysis and compliance. His areas of interest include offshore accounting, international taxation, financial reporting, and outsourced finance functions, with a particular interest in supporting international clients through accurate, timely, and process-driven accounting solutions. At RKACA, he contributes to audit and accounting engagements while developing expertise in cross-border accounting and professional outsourcing services. He combines technical accounting knowledge with a practical understanding of business processes, with a focus on accuracy, continuous learning, and delivering reliable professional support to clients.