CA R.K. Gupta
Founder & Senior Partner
Banking Audit Authority | Author | Risk & Forensic Specialist
CA R.K. Gupta, Founder & Senior Partner of Bansal R Kumar & Associates (BRK), is a distinguished Chartered Accountant with over 38 years of deep domain expertise in banking audits, risk advisory, forensic accounting, and financial systems.
Since qualifying as a Chartered Accountant in 1988, he has built a formidable reputation as a trusted advisor to banks, financial institutions, and large corporates, particularly in complex, high-risk, and regulatory-sensitive environments.

Professional Credentials & Certifications

• Membership No.: 86851
• Fellow Chartered Accountant (FCA)
• DISA (ICAI) – Information Systems Audit
• CISA (ISACA, USA) – Certified Information Systems Auditor
• Certified in Concurrent Audits of Banks (ICAI)
• Certificate Course on Forensic Accounting & Fraud Detection (FAFD) – ICAI
• Certificate Course on Ind AS (Indian Accounting Standards) – ICAI

Domain Leadership & Expertise
CA R.K. Gupta is widely recognized for his unmatched depth in banking and financial audits, having:

• Conducted audits and inspections of 500+ bank branches, including exceptionally large branches and overseas banking units
• Led audits of foreign exchange branches and fully computerized banking environments
• Delivered Risk-Based Internal Audits (RBIA) for major banks
• Performed stock audits of large borrower accounts for leading institutions such as SBI and PNB

His expertise spans:

• Banking & Financial Services Audits
• Risk-Based Internal Audits & Governance
• Information System Audits (ISA & CISA)
• Forensic Audits & Fraud Investigations
• Regulatory Compliance & Controls
• Financial Risk Assessment

Thought Leadership & Publications
CA R.K. Gupta is a distinguished author and thought leader in the domain of banking audits, risk management, and financial controls. His publications are widely regarded as practical, authoritative, and industry-relevant, and are frequently referred to by professionals, banks, and institutions.

Flagship Publications

• "Comprehensive Guide to Statutory Audit of Banks"
  ->A definitive reference work for banking audits, widely acknowledged by top banking leadership
• "Stock Audit & Receivables Audit in Banks"
  ->Practical insights into credit risk evaluation and borrower assessment
• "Practical Guide for Prevention of Frauds in Banks"
  ->A highly relevant work addressing fraud risk frameworks and detection mechanisms
• "Risk Based Internal Audit in Banks"
  ->Focused on modern audit methodologies aligned with risk-based frameworks
• "Concurrent Audit in Banks" (Multiple Editions)
  ->One of the early and comprehensive works shaping concurrent audit practices
• "Computer Audit and Stock Audit in Banks"
  ->Bridging traditional audit with technology-driven environments
• "Modern Banking in India"
  ->A comprehensive perspective on evolving banking systems and regulatory landscape

Industry Recognition & Commendations
His publications have received formal appreciation from some of the most respected leaders in the Indian banking and financial ecosystem, reinforcing their authority and practical relevance.

• Sh. M.B.N. Rao, CMD of Canara Bank and Ex-Chairman of IBA, appreciated the work for its practical utility in strengthening audit frameworks
• Dr. Anil K. Khandelwal, CMD of Bank of Baroda, recognized the books for their insight into modern banking risks and controls
• Sh. S.C. Gupta, CMD of Punjab National Bank, endorsed the publications for their applicability in large banking environments
• Sh. K.N. Prithviraj, CMD of Oriental Bank of Commerce, highlighted their relevance in operational and compliance audits
• Sh. B.M. Sharma, MD of Bank of Rajasthan Ltd., acknowledged their value in strengthening internal controls and audit processes
• Sh. V. Rajaraman and Sh. B.R. Maheshwari, Past Presidents of ICAI, appreciated the work for its technical depth and contribution to the profession
• Mrs. Ranjana Kumar, Chairperson of NABARD and Ex-Vigilance Commissioner, recognized the importance of his work in risk-based auditing frameworks
• Sh. V.P. Shetty, CMD of UCO Bank and Ex-CMD of IDBI Bank, endorsed the publications for their strategic relevance in banking oversight
• Dr. Dalbir Singh and Sh. P.S. Shenoy, senior banking leaders, acknowledged their practical significance in banking operations and audit functions
• Additional commendations have been received from leaders across Indian Bank, Union Bank of India, Syndicate Bank, Jammu & Kashmir Bank, Karnataka Bank, and Bank of India

Industry Recognition & Influence

• Recognized expert in banking audit, risk, and fraud prevention frameworks
• Conducted assignments for top-tier public and private sector banks
• Featured on Doordarshan (DD-1 & DD-2) for expert discussions on banking and financial systems
• Active contributor to professional and social initiatives through Lions Club International, receiving multiple recognitions and awards

Leadership Impact
Under his leadership, BRK has evolved into a multi-disciplinary, advisory-driven firm, known for:

• High-quality assurance and advisory services
• Deep specialization in banking and financial sectors
• Strong ethical standards and professional integrity
• Client-centric, solution-oriented execution

He continues to actively guide complex, high-value, and sensitive engagements, ensuring precision, compliance, and strategic insight.

Leadership Philosophy
"True professional excellence lies in combining technical depth with practical insight to deliver solutions that stand the test of scrutiny and time."

Strategic Role at BRK
As Founder & Senior Partner, CA R.K. Gupta:

• Provides strategic direction and vision
• Oversees critical and high-risk engagements
• Ensures quality control and professional standards
• Mentors and develops the next generation of professionals

Signature Positioning Line
"A leading authority in bank audits, risk advisory, Direct & Indirect Taxation, CA R.K. Gupta brings over 38 years of experience, combining forensic insight, technological expertise, and regulatory depth to deliver high-impact solutions."

CA Sanjay Agrawal
Partner – Jaipur Operations
Audit & Assurance Specialist | Risk & Systems Expert
CA Sanjay Agrawal, Partner at Bansal R Kumar & Associates (BRK), leads the firm’s Jaipur operations, driving audit, assurance, and advisory engagements across the region.
With over three decades of professional experience, he is a seasoned Chartered Accountant known for delivering high-quality, compliant, and insight-driven solutions across a wide spectrum of clients, including corporates, SMEs, and financial institutions.

Professional Credentials

• Membership No.: 89796
• Fellow Chartered Accountant (FCA)
• DISA (ICAI) – Diploma in Information Systems Audit
• Chartered Accountant since 30 July 1991

Leadership – Jaipur Practice
As the Partner heading the Jaipur branch, CA Sanjay Agrawal is responsible for:

• Managing and expanding the firm’s regional practice in Rajasthan
• Leading client relationships and key engagements
• Ensuring consistent quality and delivery standards aligned with firm-wide benchmarks
• Driving business development and local market presence

Under his leadership, the Jaipur office has strengthened its position as a trusted advisory and assurance partner for businesses in the region.

Core Expertise
CA Sanjay Agrawal brings deep expertise in:

• Statutory Audits & Internal Audits
• Risk-Based Internal Audits (RBIA)
• Information System Audits & Controls
• Financial Reporting & Compliance
• Process Reviews & Internal Control Systems
• Regulatory Compliance & Governance

Professional Experience
With 30+ years of experience, he has successfully handled:

• Audit and assurance assignments for diverse industries and business segments
• Evaluation and strengthening of internal control frameworks
• Advisory on risk management and compliance structures
• Execution of technology-driven and system-based audits

His approach ensures that engagements deliver not just compliance, but operational insights and measurable improvements.

Approach & Strengths
He is recognized for:

• Analytical rigor and attention to detail
• Strong focus on accuracy and regulatory alignment
• Ability to identify risks and enhance efficiency
• Consistent delivery of high-quality, timely outcomes

Role within BRK
As a key member of the leadership team, he:

• Leads audit and assurance verticals in the Jaipur region
• Oversees internal audit and system audit engagements
• Ensures quality control and adherence to professional standards
• Contributes to the firm’s growth and regional expansion strategy

Professional Philosophy
“Robust systems, disciplined processes, and strong governance are essential to building sustainable and resilient businesses.”

Positioning Line
“Leading BRK’s Jaipur practice, CA Sanjay Agrawal brings over three decades of experience in audit and systems assurance, delivering precision, control, and dependable outcomes.”

Pooja Khandelwal

HD Sethi

Santosh Jaiswal

Vikas Jain

The Team

The Firm has 10 Partners having rich experience of working with various Companies, banks, corporate & firms. In addition firm has employed more than ten persons including CA, CS, ICWA, Valuers, Ex-Bankers etc. The Professionals are supported by highly motivated and trained staff.