1. GDA chartered accountants GDA Welcome G.D. Apte & Co. Chartered Accountants

2. GDA chartered accountants Overview About GDA Spectrum of Professional Services & Clients 2

3. GDA chartered accountants 3 About GDA

4. GDA chartered accountants 4 G.D. Apte & Co.  Founded in 1930 by late Shri G.D. Apte.  Mr. G.D.Apte: Rendered Professional Service to business & industry in Pune. Promoted various institutions such as Bank of Maharashtra, Mahratta Chamber of Commerce & Industries, Maharashtra Technical Education Society etc. Member of the first Central Council of The Institute of Chartered Accountants of India, after it was established in the year 1949.

5. GDA chartered accountants 5 G.D. Apte & Co.  One of the oldest and reputed firm of Chartered Accountants  Managed by Professionals, who are not family members  Offices at Pune, Mumbai & Bangalore  Operations pan-India & assignments abroad  Associate Companies: GDA Trusteeship Ltd. GDA Forensics Services Pvt. Ltd. GDA Management Consulting Pvt. Ltd.

6. GDA chartered accountants "To offer consistent, customized and workable solutions to clients and strive to support our services with the highest level of professionalism, efficiency and technology". Mission 6

7. GDA chartered accountants At GDA, we strive to render professional services par excellence, under very high integrity, ethical & compliance standards. With the best expertise that we possess, we have adopted an approach of knowledge based pragmatism to every assignment that we undertake. Our entire team is thus committed to give truly professional Assurance and Advisory Services. Our Philosophy, Culture & Values 7

8. GDA chartered accountants  A highly competent and vibrant team of about 150 + members  11 Partners  40 + employee Chartered Accountants in Pune  15 + Experienced Audit Team members in Pune  75 + Articled Assistants Team GDA 8

9. GDA chartered accountants  Chartered Accountants  Cost Accountants  Company Secretaries  MBAs  Certified Information System Auditors (CISA)  Certified Internal Auditors (CIA)  Professional Bankers  Engineers  Lawyers Professionals of Various Disciplines 9

10. GDA chartered accountants Office Infrastructure at Pune  Sprawling 9000 sq. feet Office at Pune, spread across 4 floors  More than 30 PCs and 75 laptops  State of the Art IT Infrastructure with IBM Server & LAN System  Leased line / Broadband connectivity  Well equipped books & e-Library  Conference & Meeting Rooms 10

11. GDA chartered accountants  All IT & Library facilities  Team of 30 + members, including 10 + qualified CAs  Statutory Audit assignments of 3 large PSUs – ONGC, LIC & IDBI Bank  Statutory Audit of Shriram Transport finance – largest NBFC in India  Concurrent Audit of GTL Group – largest Telecom Tower Company in India  Approachable by Train from any corner of Mumbai Office at Mumbai 11

12. GDA chartered accountants  Background of 8 decades  Team GDA of 150 + members  Professional & Experienced team members  In-house Continuous Professional Education – Seminars & Group Discussions  Systematic approach to assignments  Documentation, as per Standards on Auditing of ICAI  Scrupulously straightforward approach  Monthly in-house Journal – GDA Pulse. Strengths of GDA 12

13. GDA chartered accountants Appropriate compliance of various laws and regulations Improvement in Internal Control System Improvement in Accounting System and process of finalization of Accounts Value Addition to Clients 13

14. GDA chartered accountants Enrichment in Technical Knowledge with practical experience of a variety of assignments Professional & Systematic approach Participation in Seminars & GDs Time management Communication skills – written & oral Team work Leadership abilities Discussion with Top Management of organization visited Capability to face any situation Employee gains at GDA 14

15. GDA chartered accountants Other Rules  Office Time : 10.00 a.m. to 6.00 p.m.  Weekly off on 1 st & 3 rd Saturday & all Sundays or on Client’s Weekly off.  Annual Holidays of 14 days  Compensatory Off – if worked on Sunday or Holiday  Reimbursement of conveyance expenses for clients beyond 7 KM from Home or Office  Travel to clients in other cities in India 15

16. GDA chartered accountants 16 Professional Services & Clients

17. GDA chartered accountants Professional Services Audit & Assurance Services  Statutory Audit  Internal Audit  Concurrent Audit  Forensics Audit  Information Systems Audit  Tax Audit (under Income Tax Act, 1961)  VAT Audit (under Maharashtra Value Added Tax Act, 2005) 17

18. GDA chartered accountants Professional Services Advisory Services  Special Assignments for Banking & Finance Sector  Taxation Advisory Services  Due Diligence  Personal Advisory Services  Valuation of Equity shares  Business Valuation  Valuation of Brand, Goodwill and other Intangible Assets. 18

19. GDA chartered accountants  Comptroller & Auditor General of India (CAG)  Reserve Bank of India (RBI)  Securities & Exchange Board of India (SEBI)  Insurance Regulatory & Development Authority (IRDA)  All India Financial Institutions & Banks Empanelment 19

20. GDA chartered accountants  Manufacturing - Engineering - Chemicals - Auto Ancillaries - Pharmaceuticals  Banking, Finance and Insurance  IT / IT Enabled Services  Telecom Infrastructure  Logistics  Auto Dealers  Educational Institutions  Hospitals Industry Profile 20

21. GDA chartered accountants  Government Companies / Corporations  Public / Private Sector Banks  Limited Companies – Listed, Public & Private  Public Charitable Trusts  Private Trusts  Partnership Firms  Individuals Client Organizations 21

22. GDA chartered accountants Our Clients in Statutory Audits Govt. Companies  Oil & Natural Gas Corporation Ltd. Public Companies  Shriram Transport Finance Co. Ltd.  Sahara India Financial Corporation Ltd.  Shriram Automall India Ltd.  Kirloskar Industries Ltd.  Kirloskar Construction & Equipment Ltd.  The Kolhapur Steel Ltd.  Shriram Insight Share Brokers Ltd.  Shriram Credit Co. Ltd.  Electronica Machine Tools Ltd. 22

23. GDA chartered accountants Private Limited Companies  Baker Gauges India Pvt. Ltd.  Emuge India Pvt. Ltd.  VJ Coresoft Pvt. Ltd.  EQ Technologies Pvt. Ltd.  Prasanna Transport Network P. Ltd. Partnership Firms  P.N. Gadgil Jewellers Our Clients in Statutory Audits 23

24. GDA chartered accountants  IDBI Bank Ltd.  State Bank of Mauritius Ltd.  Janata Sahakari Bank Ltd.  Sampada Sahakari Bank Ltd. Prominent Clients: Banking Sector 24

25. GDA chartered accountants  Life Insurance Corporation of India  ING Life Insurance co. Ltd.  Shriram Life Insurance Co. Ltd. Clients: Insurance Sector 25

26. GDA chartered accountants  Maharshi Karve Stree Shikshan Samstha  Maharashtra Education Society  Adarsh Shikshan Mandali  Samyukta Stree Shikshan Samstha Prominent Clients: Educational Institutions 26

27. GDA chartered accountants  Tata Institute of Fundamental Research  Mahratta Chamber of Commerce, Industries & Agriculture  National Agriculture and Food Analysis & Research Institute  Prayas (a NGO working in the field of Health & Energy sectors) Prominent Clients: Others 27

28. GDA chartered accountants  Tata Memorial Hospital, Mumbai  KEM Hospital – Pune Prominent Clients : Hospitals 28

29. GDA chartered accountants Our clients in Internal Audits Present Assignments  TAKE Solutions Ltd.  ThyssenKrupp Industries India Pvt. Ltd.  ThyssenKrupp Electrical Steel Pvt. Ltd.  SSK Appliances P. Ltd.  SSK InfoTech P. Ltd.  Kesari Tours Pvt. Ltd.  Wheels India Ltd. (Pune Operations)  Brakes India Ltd. (Pune Operations)  Sudarshan Chemical Industries Ltd.  ZIM Laboratories Ltd.  RIECO Industries Ltd.  Prescient Color Ltd.  ElectroMech Material Handling Systems Pvt. Ltd.  Ghatge Logistics P. Ltd.  Rathi Vessels & Systems P. Ltd. 29

30. GDA chartered accountants Our clients in Concurrent Audits Present Assignments  GTL Infrastructure Ltd.  Chennai Network Infrastructure Ltd.  IndoSolar Ltd.  Pokarna Engineered Stone Ltd.  Shriram Life Insurance Co. Ltd. 30

31. GDA chartered accountants BPO Group - Services rendered  Accounting  Payroll  Regulatory Returns  Treasury Operations  MIS  Attending Internal & Statutory Auditors 31

32. GDA chartered accountants Debenture & Security Trusteeship Trusteeship for Bonds / Debentures of Corporates, Banks and NBFC Security Trustees for Public Deposits as per directives of RBI Escrow Trusteeship Services for Title Documents GSPP Division Complete Outsourcing Services for Gratuity, Super-annuation, Provident & Pension Funds GDA Trusteeship 32

33. GDA chartered accountants Business Restructuring Business Process Reengineering Financial Restructuring Techno Economical Viability Study Loan Syndication & Funding Tie ups Mergers & Acquisitions - Due Diligence, Legal & Financial Structuring, Valuations. Valuation Business Valuation Valuation of Shares Valuation of Intangible Assets GDA Management Consulting 33

34. GDA chartered accountants Valuation Brand Assessment & Valuation Valuation of Immovable Properties Other Services Critical Area Analysis Scheme for Rehabilitation CDR Packages for Weak Units Assistance in setting up Greenfield Projects GDA Management Consulting 34

35. GDA chartered accountants  Entity Level Policies  Fraud Risk Management Services FRM Maturity Assessment FRM Trainings Fraud Investigations Strengthening Fraud Preventive Controls  Information Security Services IT Audits Information Security Management System (ISMS) Support Information Security Policies GDA Forensics Services 35

36. GDA chartered accountants Peer Review 36 Firm is “Peer Reviewed” by the ICAI for the years 2008-09 to 2010-11. Statutory & Internal Audit Processes of the Firm covered under Peer Review.

37. GDA chartered accountants Thank you !!! 37