Balaji V. brings over 28 years’ experience in financial accounting and auditing, working across various industries, including, agriculture, automobile, healthcare, information technology, information technology enabled services, manufacturing, real estate, retail and infrastructure. Over the course of his professional career, he has held leadership positions in one of India’s largest audit firms in roles spanning Audit Inspections, Audit Risk, Audit Quality and Regulatory. Balaji has been a member of the Audit and Assurance Standards Board, the Expert Advisory Committee and the Ind AS Transition Facilitation Group of the Institute of Chartered Accountants of India (ICAI). He has also been a member of various study groups constituted by the ICAI to evaluate and address issues considered for amendments by the ICAI. Balaji has co-authored various publications of the ICAI including the ‘Guidance Note on Audit of Internal Financial Controls over Financial Reporting’ and the ‘Guidance Note on Reporting on Fraud’ under sections 143(3)(i) and 143(12), respectively, of the Companies Act, 2013; ‘Technical Guidance on Reporting under Rule 11(e) and 11(f) of the Companies (Audit and Auditors) Rules’; among others.