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 Auditor.

Who is CA V. Viswanathan?

CA V. Viswanathan is the founder of Virtual Auditor, a Fellow Chartered Accountant (FCA), Associate Company Secretary (ACS), Certified Fraud Examiner (CFE), and IBBI Registered Valuer for Securities & Financial Assets (IBBI/RV/03/2019/12333). He leads the firm’s valuation, tax, compliance, and forensic accounting practice, serving clients from Chennai, Bangalore, and Mumbai.

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 Companies (Registered Valuers and Valuation) Rules, 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

Phone: +91 99622 60333 | +91 77000 89597

Email: support@virtualauditor.in

Website: https://virtualauditor.in

What has changed in the law — reviewed October 2026

• Income-tax Act, 2025: assented to on 21 August 2025 and in force from 1 April 2026, it replaces the Income-tax Act, 1961 for tax year 2026-27 onward, and the Income-tax Rules, 2026 (notified 20 March 2026) replace the 1962 Rules. Section and rule numbers on this page are those of the 1961 Act and 1962 Rules, which continue to govern assessments, appeals and pending proceedings for assessment years up to 2026-27; for tax year 2026-27 onward the corresponding provisions of the 2025 Act apply, and our engagement letters quote both.