Accounting · Audit · Risk · Compliance · Capability

Finance that works beyond the spreadsheet.

First Resort Consulting provides specialist-led accounting advisory, audit, risk and compliance support | connecting financial reporting with the way businesses actually operate.

How the pieces connect
Transactions & Accounting
Financial Reporting
Audit & Assurance
Controls & Risk
Compliance & Improvement
follow the numbers → understand the business → fix what matters
What First Resort does

Specialist support across the finance and assurance cycle.

Choose an area to see the capability, practical approach and relevant field experience.

Finance, accounting and FP&A
Finance & Reporting

Accounting Advisory

Accounting clean-up, close, reporting, IFRS support and better finance processes.

Audit planning and internal controls
Assurance

Internal Audit

Process reviews, controls, SOX/C-SOX, revenue assurance, operational audit and remediation.

Risk, controls and compliance
Controls & Compliance

Risk & Compliance

SOX 404, C-SOX, fraud, AML readiness, regulatory mapping and licence-to-operate reviews.

Financial reporting and audit
Financial Reporting

Financial Audit

Financial audit support, IFRS reporting, substantive testing, audit readiness and financial statements.

Audit evidence and field stories
From the Field

Field Stories

Real situations from accounting, audit, controls, compliance, operations and education.

Professional finance training
Capability Building

Industry-Ready Training

Gamified finance discovery for school students and practical simulations for professionals, universities and corporate teams.

Industry Exposure

Experience shaped by how different industries operate.

The work changes with the business. Inventory, revenue, regulation, reporting and operational risk look different across sectors.

FMCG
FMCG
Manufacturing
Manufacturing
Petroleum and Energy
Petroleum & Energy
Pharmaceutical
Pharmaceutical
Technology
Technology
Agriculture
Agriculture
Experience across markets

Local context. International frameworks.

IndiaAudit · Education · Professional Training
Rwanda / East AfricaIFRS · Accounting · Audit · Reporting · Operations
United StatesSOX 404 · Controls · Risk · Audit
CanadaC-SOX · Controls · Regulatory & AML Exposure
Accounting Advisory

Get the numbers right. Then make them useful.

Practical accounting and reporting support that connects transactions, ledgers and financial statements to management decisions.

Accounting & Ledger Support

Accounting & Ledger Support

  • Bookkeeping and accounting support
  • Ledger review and clean-up
  • Reconciliations and adjustment support
  • Month-end and year-end close
Financial Reporting

Financial Reporting

  • Financial statement preparation and review
  • IFRS reporting support
  • Management reporting
  • Accounting issue resolution
Finance Process & Systems

Finance Process & Systems

  • Reporting schedules and finance workflows
  • Reconciliations and control improvements
  • Accounting process reviews
  • Technology-enabled finance workflows
Field experience

Accounting across operating environments.

Experience includes IFRS financial reporting and accounting support in Rwanda across pharmaceuticals, FMCG, petroleum, construction, agriculture and nonprofit environments, using tools including Tally and CaseWare.

Internal Audit

Understand the process. Test what matters.

Internal audit that follows how work actually happens | from process and systems through controls, evidence, exceptions and remediation.

Audit lifecycle

From business understanding to action.

Understand Business
→
Identify Risk
→
Walkthrough & Test
→
Fix & Follow Up
Controls & SOX / C-SOX

Controls & SOX / C-SOX

Process walkthroughs, control design, operating effectiveness, ITGC exposure, deficiency analysis and remediation.

Operational Audit

Operational Audit

Revenue assurance, inventory, process compliance and operational controls | connecting financial impact to business activity.

Issue Resolution

Issue Resolution

Separate documentation gaps from genuine control failures and focus remediation on the underlying risk.

Risk & Compliance

Compliance is more than checking a box.

Risk work covering financial, operational, regulatory, fraud, technology, revenue and licence-to-operate exposures.

SOX 404 & C-SOX

SOX 404 & C-SOX

ICFR, COSO-aligned controls, walkthroughs, testing, deficiency assessment and remediation support across US and Canadian environments.

Licence to Operate

Licence to Operate

Land titles, environmental permits, operating licences, physical inventory and other evidence critical to continued operations.

Fraud & Forensics

Fraud & Forensics

Transaction and journal review, evidence tracing, exception investigation and targeted forensic procedures.

AML & Regulatory Readiness

AML & Regulatory Readiness

Regulatory mapping and readiness support, including exposure to US and Canadian financial-sector requirements.

Revenue Risk

Revenue Risk

Billing controls, revenue leakage, system logic and transaction-flow reviews.

Technology & Controls

Technology & Controls

Technology-enabled control environments, automated controls and ITGC-related audit exposure.

Financial Audit

The financial statements should tell the same story as the business.

Financial audit and reporting support focused on evidence, accounting accuracy, reporting quality and clear communication with management.

Planning
→
Risk Assessment
→
Evidence & Testing
→
Reporting
Audit Execution

Audit Execution

Planning support, substantive testing, account analysis, audit schedules and evidence review.

IFRS & Reporting

IFRS & Reporting

Financial statement preparation/review, accounting adjustments and IFRS reporting support.

Audit Readiness

Audit Readiness

Prepare schedules, reconciliations and supporting evidence before external audit fieldwork begins.

Field Stories

Real problems. Practical solutions.

Selected situations from audit, accounting, controls, compliance, operations and education | showing the thinking behind the work.

The deferred-tax surpriseAccounting · IFRS

The deferred-tax surprise

ProblemDeferred tax had not been recognised and management initially interpreted the issue as an immediate cash-tax liability.
ApproachTranslate the accounting concept into business language, explain timing differences and guide the accounting team through the calculation and posting.
LessonTechnical accounting is useful only when the people responsible for the numbers understand what it means.
Following thousands of journal vouchersForensics · Infrastructure

Following thousands of journal vouchers

ProblemA fraud event required a targeted review of a large volume of manual journal activity.
ApproachFilter ledger data, trace supporting documentation and investigate exceptions rather than treating every transaction as equally risky.
LessonGood forensic work narrows a large dataset into evidence that can actually answer the risk question.
When a deficiency may be an evidence problemSOX · Mining

When a deficiency may be an evidence problem

ProblemControl exceptions can sometimes arise from incomplete documentation rather than failure of the underlying operation.
ApproachRe-examine the evidence, understand the process and distinguish documentation gaps from genuine control failures.
LessonThe objective is to understand risk | not simply accumulate findings.
Audit beyond the general ledgerRisk · Licence to Operate

Audit beyond the general ledger

ProblemMining operations depend on rights and permits that may not appear as obvious accounting controls.
ApproachReview land titles, environmental permits, licence evidence and inventory alongside the financial-control environment.
LessonA business can have accurate numbers and still carry a critical operational compliance risk.
Training · Making Industry-Ready Professionals

From curiosity to career capability.

Different learners need different experiences. School students discover finance through games; professionals build workplace capability through practical simulations.

Choose your pathway

Four audiences. Different starting points. One objective: practical capability.

School Students

School Students

Discover finance before deciding your career.

Gamified experiences | not workpapers | designed to make accounting, business and finance understandable and fun.

Money & Business BasicsBuild Your First AccountsAccounting → ReportingConsolidation ChallengeCatch the ErrorRun the BusinessFraud DetectiveCareer Explorer
Young Professionals

Young Professionals

Move from qualified to workplace-ready.

Simulation-based programmes where learners perform the work rather than only study the concept.

Financial AuditInternal AuditSOX / C-SOXFP&ARevenue AssuranceAI in Finance
Universities & Colleges

Universities & Colleges

Bring the workplace into the classroom.

Practical simulations across audit, accounting, FP&A, controls and AI in finance, alongside professional qualification and employability pathways.

Embedded SimulationsAuditFP&AAI in FinanceProfessional Pathways
Corporate Teams

Corporate Teams

Train teams on the work they actually perform.

Scenario-led simulations for finance, audit and risk teams, designed around practical execution and professional judgement.

SOX / C-SOXInternal AuditFP&AReportingOperational RiskAI in Finance
School → Profession

"I like this. Where can finance take me?"

Career exploration can introduce students to pathways such as FIA, ACCA, CPA Australia, CMA (US), CFP, CIA and CISA | helping them understand that finance careers extend far beyond bookkeeping.

Professional designations are shown as career pathways to explore; First Resort Consulting does not award these qualifications.

About First Resort

A specialist practice. Direct accountability.

First Resort Consulting is an independent proprietorship led by Arun Sasikumar, providing specialist accounting, audit, risk, compliance and professional capability services.

The practice

Finance, audit and operations in the same conversation.

Experience spans financial audit, internal controls, SOX/C-SOX environments, accounting, operational consulting and professional education across India, East Africa, the United States and Canada.

The approach is practical. Understand how the business works, trace the numbers and evidence, identify the actual risk and communicate the solution clearly.

Business advisoryTechnology and digital finance
Technology & Platforms

Tools used across finance, audit, automation and digital delivery.

n8n.ioCursorGenspark.aiCloudflareGitHubChatGPTGeminiCaseWareWorkiva
Led by

Arun Sasikumar

Independent practitioner with multi-regional experience across audit, risk, compliance, accounting, operational support and finance education.

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