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Overview of the Restatement and Certifications for the benefit of CA's in both Industry and Practice About the Speakers: CA Jatin Tehri CA Jatin Tehri is a Commerce Graduate and a Fellow Chartered Accountant (FCA). He has also done Anti Money Laundering (AML), Forensic Accounting & Fraud Detection (FAFD) and Valuation Courses from ICAI. He has experience of more than 19 years in Forensics, Valuations, M&A and IPO Assignments. He started his career with Deloitte Haskins & Sells in Assurance & Advisory Division and subsequently moved into a Real Estate Company funded by Morgan Stanley. He also worked in a Publishing Company as Finance Head where he was responsible for overall finance, accounts, treasury and MIS Reporting to Shareholders. He established his CA Practice in 2009 and has handled multiple assignments in different fields in Mergers & Acquisitions (M&A), Due Diligence, Valuations, Forensics and Fraud Investigations. CA Sanjay Vasudeva CA Sanjay Vasudeva oversees various practice areas, including Assurance and Risk Advisory. He has been involved in areas such as IFRS, Company Law, FEMA, Joint Ventures, and Due Diligence. CA Vasudeva has led the audit of various large corporate clients of the firm across sectors including textiles, infrastructure, telecommunications, information technology, media, power & energy, banking & finance, and healthcare. He has also been engaged in audits of large nationalized banks, foreign banks, and non-banking finance companies. In addition, CA Vasudeva has worked on projects involving the conversion of Indian Accounting and Auditing Standards to International Financial Reporting Standards (IFRS) and has handled IPOs. He has also led projects funded by multilateral agencies such as USAID, ADB, and the World Bank. An active member of the Board of Governors of the Delhi Chapter of the Institute of Internal Auditors (Florida), he previously served as the President of the Delhi Chapter. He is also active in the PHD Chamber of Commerce and has been a co-opted member of various committees and study groups on Accounting, Audit, and Corporate Law constituted by the Institute of Chartered Accountants of India (ICAI). Currently, CA Vasudeva is a co-opted member of the Auditing & Assurance Standards Board (AASB) of the ICAI and a member of the CII National Committee on Financial Reporting (2020-21). He is also a Governing Body Member of the Foundation for Audit Quality (FAQ). A regular speaker at various forums on Accounting, Audit, Corporate Laws, and Ind AS, he is also a member of the NEC of FICCI.