Nimai Seth

About Nimai Seth

I am a Chartered Accountant currently working as an Assistant Manager in External Audit at Deloitte India, with extensive experience across statutory audits, limited reviews, and walkthroughs for both listed and unlisted clients across diverse sectors including Manufacturing, Services, Real Estate, Transportation, Technology, and IT.I specialize in Ind AS and Indian GAAP (IGAAP) compliance, conducting detailed walkthroughs to understand client business processes and identifying key risk areas to enhance audit planning. My hands-on experience includes control and substantive testing across 10+ critical financial statement areas such as Fixed Assets, Revenue, Employee Benefits (including ESOPs), Lease Accounting, Deferred Taxes, Government Balances, and Receivables/Payables.I am skilled at variance and ratio analysis to assess financial performance and liquidity, ensuring thorough insights into client financials. I have successfully drafted and finalized essential audit deliverables, including Independent Auditor’s Reports, CARO Reports, IFC Reports, and Management Representation Letters.My audit expertise extends to banks, NBFCs, and PSUs, with a strong command over regulatory frameworks. Additionally, I have contributed to internal audits in the automobile manufacturing sector, focusing on risk management, process optimization, and compliance adherence to improve organizational efficiency.Technically proficient in Oracle, Microsoft Office Suite, and Tally ERP, I bring strong interpersonal skills and thrive in dynamic, challenging environments that promote continuous learning and professional growth.Over the next few years, I aim to broaden my exposure across industries and explore finance-oriented roles in the corporate sector, with a strong focus on career growth, learning, and building meaningful professional connections. Reach out: m••••••••@gmail.com

Experience

1. Deputy Manager

   Deloitte

   Dec 2025 — Present

   Conducted statutory audits, limited reviews, and walkthroughs for both listed and unlisted clients across 4+ sectors including Manufacturing, Service, Real estate, Transportation, Technology & IT with a strong focus on Ind AS and Indian GAAP (IGAAP) compliance.• Performed control/substantive testing and analytical procedures on 10+ key financial statement areas, including Fixed Assets, Revenue from Operations, Employee Benefits Expenses (including ESOPs, salary wages & bonus,) lease accounting, deferred taxes, balance with govt. authorities, receivables/payables and other current/non-current line items.• Conducted variance analysis on Balance Sheet and P&L items to identify significant year-over-year and quarterly fluctuations and trends and performed ratio analysis to evaluate financial performance and liquidity.• Drafted and finalized key deliverables including Independent Auditor’s Report, CARO Report, IFC Report, and Management Representation Letters (MRLs).• Managed the entire audit lifecycle & ensured timely completion and archiving audits in accordance with firm guidelines and regulatory deadlines.

Education

• School of Open Learning (DU SOL), University of Delhi

  Bachelor of Commerce - BCom

• The Institute of Chartered Accountants of India

  Chartered Accountant , Financial Reporting

• Innocent Hearts School - India

  High school graduate, Accounting and Business/Management