Associate/Senior Associate- M&A FDD (Ind AS)

About the job

Job Title: Associate/Senior AssociateExperience: 2-5 yearsLocation: Gurgaon, HaryanaWork Mode: 5 days WFO A. Financial Due Diligence (Primary Focus)

• Execution of buy-side and sell-side Financial Due Diligence assignments for M&A, investments, and strategic transactions.
• Analysis of:
• Quality of Earnings
• Normalised EBITDA
• Net Working Capital
• Net Debt
• Cash flow sustainability
• Review and assessment of:
• Accounting policies (IGAAP / Ind AS)
• One-off and non-recurring items
• Related party transactions
• Revenue recognition and cost structures
• Preparation of:
• Financial Due Diligence reports
• Adjustment workings
• Investor presentations and data packs
• Conducting management interviews and coordinating with target finance teams.
• Reviewing SPA-related financial clauses (earn-outs, escrow, working capital mechanisms).
• Coordinating with Tax, Legal, Valuation, and Commercial DD teams.

B. Statutory Audit Support (Secondary / As Required)

• Supporting statutory audits of Indian companies (listed and unlisted).
• Execution of audit procedures under Companies Act, 2013, Ind AS, and applicable Standards on Auditing (SAs).
• Assistance in:
• Audit planning and risk assessment
• IFC testing (where applicable)
• Audit documentation and working papers
• Resolution of audit queries
• Coordination with internal teams and client finance teams during audits.

Technical Skills & Knowledge

• Strong understanding of:
• Ind AS / IGAAP
• Financial statements analysis
• Transaction-related accounting issues
• Experience in FDD for Indian transactions (mandatory).
• Working knowledge of:
• SPA mechanics (NWC, ND, earn-outs, escrow)
• Consolidation basics
• Financial instruments (preferred but not mandatory)
• Proficiency in MS Excel, PowerPoint, and Word.
• Experience with VDRs and data room reviews.

Qualifications

• CA
• Additional certifications in valuation or transaction advisory are a plus.