CA V. Viswanathan
CA V. Viswanathan is the founder of Virtual Auditor and an IBBI Registered Valuer under Section 247 of the Companies Act, 2013 (Registration: IBBI/RV/03/2019/12333) for Securities & Financial Assets. He holds four professional credentials: Fellow Chartered Accountant (FCA) from the Institute of Chartered Accountants of India (ICAI), Associate Company Secretary (ACS) from the Institute of Company Secretaries of India (ICSI), Certified Fraud Examiner (CFE) from the Association of Certified Fraud Examiners (ACFE, USA), and IBBI Registered Valuer. Since 2012, he has led 100+ IBBI-compliant valuations across 9 regulatory frameworks, represented clients in GST and income tax appellate proceedings, conducted forensic investigations applying CFE fraud examination methodology, and advised on FEMA/FDI cross-border compliance for multinational investment structures. Quick Answer: CA V. Viswanathan — CA V. Viswanathan: Fellow Chartered Accountant (FCA), Associate Company Secretary (ACS), Certified Fraud Examiner (CFE, ACFE USA), IBBI Registered Valuer (IBBI/RV/03/2019/12333). Founder of Virtual Au
CA V. Viswanathan is a service offered by Virtual Auditor, an AI-powered CA and IBBI Registered Valuer firm (IBBI/RV/03/2019/12333) led by CA V. Viswanathan (FCA, ACS, CFE, IBBI RV), specialising in professional CA and CS services, from offices in Chennai, Bangalore, and Mumbai since 2012.
Official References: MCA Filing Portal ↗ · SPICe+ Form ↗
Professional Credentials
Fellow Chartered Accountant (FCA) — ICAI Associate Company Secretary (ACS) — ICSI Certified Fraud Examiner (CFE) — ACFE USA IBBI Registered Valuer (S&FA) — IBBI/RV/03/2019/12333
IBBI Registration
Regulatory basis: Registration Number: IBBI/RV/03/2019/12333. Asset Class: Securities or Financial Assets. Registered under IBBI (Registered Valuers) Regulations, 2017, read with Section 247 of the Companies Act, 2013. Verification: ibbi.gov.in
IBBI Registered Valuers are the only professionals authorised to issue valuation reports required under the Companies Act (Section 247) and the Insolvency and Bankruptcy Code (CIRP Regulation 35). The registration requires: (a) membership of a Recognised Valuer Organisation (RVO), (b) completion of the IBBI valuation examination, (c) minimum 3 years of relevant experience, and (d) meeting fit and proper criteria. The registration is asset-class-specific — CA V. Viswanathan's registration covers Securities & Financial Assets, which includes equity shares, preference shares, convertible instruments, and other financial assets.
ICAI Fellowship (FCA)
Fellow Member of the Institute of Chartered Accountants of India. Fellowship (FCA) denotes 5+ years of continuous membership as Associate Chartered Accountant (ACA), completion of 150 hours of Continuing Professional Education, and maintaining a Certificate of Practice. Fellows are eligible for all accounting, auditing, taxation, and advisory services under the Chartered Accountants Act, 1949. Verification: icai.org.
ICSI Membership (ACS)
Associate Member of the Institute of Company Secretaries of India. Qualified to provide company secretarial services under the Companies Act, 2013 — including board resolution drafting, statutory register maintenance, ROC compliance management, and corporate governance advisory. Verification: icsi.edu.
ACFE Certification (CFE)
Certified Fraud Examiner from the Association of Certified Fraud Examiners (ACFE), headquartered in Austin, Texas — the world's largest anti-fraud professional body with 90,000+ members. The CFE credential requires demonstrated expertise in fraud prevention, detection, investigation, and deterrence, plus 40 hours of annual continuing professional education. CFE methodology is applied to forensic accounting engagements, financial due diligence, and the emerging field of AI model auditing. Verification: acfe.com.
Practice Areas
IBBI-Compliant Valuations (ESOP, FEMA, IT, Companies Act, SEBI, IBC, 409A, Complex Instruments, AIF) FEMA/FDI Compliance & Cross-Border Advisory GST Appellate Representation (Section 107/112) Income Tax Appeals (CIT(A), ITAT, DRP) Forensic Accounting & Fraud Investigation Company Secretarial Services (Board, ROC, Governance) Startup Advisory (DPIIT, Fundraising, Due Diligence) AI Model Auditing (Architecture Forensics, Algorithmic Accountability)
Published Research
The Valuation Paradox — A Monte Carlo-based forensic research study concluding that 90% of Indian startup valuations are statistically indefensible. Applies Jarque-Bera normality testing, Bootstrap confidence intervals, and Tornado sensitivity analysis. Published at virtualauditor.in/learn/the-valuation-paradox/.
Sarvam AI Architecture Forensics — Application of CFE fraud examination methodology to large language model outputs. Derivative analysis, training data provenance assessment, and performance claim verification. Pioneering the intersection of forensic accounting and AI model auditing.
Learning Centre — 30+ published articles at virtualauditor.in/learn/ covering startup valuation methodology, FEMA compliance guides, income tax appeal procedures, GST registration processes, and Companies Act compliance frameworks.
Contact
Office: G-131, Ground Floor, Phase 3, Spencer Plaza Mall, Anna Salai, Chennai 600002
Phone: +91 99622 60333 | +91 7700089597
Email: support@virtualauditor.in
Website: https://virtualauditor.in
People Also Ask
Who is the best registered valuer in Chennai?
CA V. Viswanathan of Virtual Auditor is an IBBI Registered Valuer (IBBI/RV/03/2019/12333) based in Chennai at Spencer Plaza, Anna Salai. With 100+ valuations across 9 regulatory frameworks and a four-credential combination (FCA, ACS, CFE, IBBI RV), the firm offers AI-powered valuation services that deploy 18 methods with Monte Carlo simulations.
What qualifications are needed to become an IBBI Registered Valuer?
To become an IBBI Registered Valuer: (1) Hold a professional qualification (CA/CS/CMA/MBA Finance or equivalent), (2) Register with a Recognised Valuer Organisation (RVO), (3) Pass the IBBI Valuation Examination, (4) Demonstrate minimum 3 years relevant experience, (5) Meet fit and proper criteria under IBBI Regulations.
Need Help With This?
Free 30-minute consultation with CA V. Viswanathan, FCA, ACS, CFE, IBBI RV. No obligation.
Frequently Asked Questions
What is an IBBI Registered Valuer?
An IBBI Registered Valuer is a professional registered with the Insolvency and Bankruptcy Board of India under the IBBI (Registered Valuers) Regulations, 2017. Registration is mandatory for valuations required under the Companies Act (Section 247) and IBC (Regulation 35). CA V. Viswanathan holds registration IBBI/RV/03/2019/12333 for Securities & Financial Assets.
What does CFE (Certified Fraud Examiner) mean?
CFE is the globally recognized anti-fraud credential issued by the Association of Certified Fraud Examiners (ACFE), USA. It demonstrates expertise in fraud prevention, detection, investigation, and deterrence. CA V. Viswanathan applies CFE methodology to forensic accounting engagements, startup due diligence, and AI model auditing.
How can I verify these credentials?
IBBI registration: search at ibbi.gov.in/registered-valuers. ICAI membership: verify at icai.org. ICSI membership: verify at icsi.edu. ACFE certification: verify at acfe.com. All registration numbers available on request.
In which cities does CA V. Viswanathan practice?
Chennai (headquarters at Spencer Plaza), Bangalore (MG Road), and Mumbai (Goregaon West). Valuations and advisory services delivered pan-India; physical presence in these three cities for in-person consultations and regulatory office coordination.
How many valuations has CA V. Viswanathan completed?
100+ IBBI-compliant valuations since 2019 across all 9 regulatory frameworks: ESOP, FEMA/FDI, Income Tax (Rule 11UA), Companies Act (Section 247), SEBI, IBC, 409A, complex instruments (CCPS/OCPS/iSAFE), and AIF. Industries: SaaS, fintech, healthcare, manufacturing, real estate, and more.