Kabilan VR

Audit Manager with over 9 years of experience in external audit across BDO, KPMG, and Deloitte. Responsible for leading end-to-end audit engagements, including issue identification, project management, and day-to-day client coordination. Regularly involved in discussions with engagement partners to resolve complex accounting matters and ensure accurate financial statement presentation in accordance with applicable reporting frameworks.

Specialized in revenue recognition under IFRS 15 and ASC 606, with experience in analyzing complex contracts, evaluating performance obligations, and ensuring standard compliance. Managed large-scale audits involving coordination with client functions across finance, operations, and legal teams.

Led revenue recognition audits for clients in the software, network infrastructure, and real estate sectors, ensuring compliance with IFRS 15 and ASC 606. Conducted technical accounting research on complex revenue contracts under multiple GAAPs, presenting findings and recommendations to engagement leadership. As part of quarterly reviews, analyzed revenue adjustments and highlighted material risks for management consideration.

Key highlights include:

• Software industry audits: Reviewed large license agreements, applying IFRS 15’s five-step model. Identified performance obligations, allocated transaction prices, and determined appropriate revenue recognition method (percentage of completion or point in time). Evaluated contract modifications and advised on revenue recognition impact.
• NASDAQ-listed SEC registrant: Led the revenue audit for a multinational client operating across 16 countries in Asia and Africa, under US GAAP and PCAOB standards. Assessed significant revenue contracts, proposed audit adjustments, and addressed variable consideration related to performance-based contingencies.
• Semiconductor and AdTech clients: Conducted detailed reviews of major contracts under IFRS 15, including adjustments to allocated transaction prices due to regulatory disputes affecting pricing structures.
• Principal vs. Agent assessments: Performed evaluations across various industries to determine proper accounting treatment under IFRS 15 and ASC 606.
• Multi-industry revenue assessments: Involved in revenue audits for clients in manufacturing, consumer markets, hospitality, and education. Reviewed financial statements under FRS 102, IFRS, Ind AS, and US GAAP, ensuring adequacy and accuracy of revenue-related disclosures.
• SOX compliance: Conducted assessments of internal control design and implementation related to financial reporting, with an emphasis on revenue processes.

In addition to technical execution, managed full audit cycles, from planning to completion. Worked closely with stakeholders across audit leadership and client-side finance, operations, and legal teams. Provided technical guidance on revenue accounting matters and supported cross-functional understanding of compliance requirements.

• Awarded "High Performing Teams" at the firm's nationwide annual awards program for demonstrating strong team management and collaboration with the client's finance team, while overseeing the transition from the predecessor audit firm during the first-year audit. Responsibilities included managing the internal firm review process, which resulted in a positive quality grade for the engagement
• Received “Audit Quality – Spot Recognition Award” for managing multiple engagements, coordinating with overseas offices and internal specialist teams, and ensuring timely project closure
• Rated “Consistently exceeding expectations” in year-end performance appraisals for two consecutive years
• Received two “Kudos” awards for completing audit of a complex goodwill impairment test and managing other high-volume areas with accuracy