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9.7. In the above background he would draw my attention to paragraph Nos. 33, 34, 37 and 38 in the Defendant No.2's affidavit in reply. In these paragraphs the competency and skills of Defendant Nos. 2 and 3 have been stated. He would submit that Defendant No.2 - BDO LLP is a Forensic Auditor Firm empanelled by the IBA for conducting Forensic Audit. He would submit that the 2016 RBI Master Directions admittedly permit special Forensic Investigations by Forensic Auditors and Defendant Nos.2 and 3 are / were competent to conduct Forensic Audit and prepare FAR. He would submit that Defendant No. 3 was partner of Defendant No.2 - BDO LLP firm at the 56 of 116 IAL.35925.2025 with Group.doc then time who led the Audit assignment and authored and signed the FAR on behalf of Defendant No.2 - BDO LLP. He would submit that Defendant No.3 is a highly experienced Forensic and Risk practitioner. 9.8. He would submit that Defendant No. 3 was a Senior Partner for more than 2 years and served as leader of the Forensic Services Team of Defendant No.2 - BDO LLP at the then time. He would submit that Defendant No. 3 was a member of the Association of Certified Fraud Examiners, USA; that he was practicing in the area of forensics since 2002 - 2003 and had worked with Hill and Associates Private Limited and held Senior and leadership roles in Risk Consulting and Forensics; that he had worked with KPMG India, KPMG Nigeria and PWC India (all consulting firms) before joining Defendant No. 2 at the then time and is presently partner and leader of Forensic and Risk Advisory Services at Nangia Anderson LLP. He would submit that Defendant No. 3 had experience of 600 Risk Consulting Assignments with specialization in Fraud and Misconduct Investigations, Investigative due diligence, compliance reviews, Computer Forensics and Fraud Risk Assessments at the then time.