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CA. Loharam Ray
CA. Loharam Ray, FCA Founder Partner has been in practice continuously since 1972 and has specialized
in Direct & Indirect Taxation. During his 50 years long career he has been the epitome of
clients satisfaction and professionalism.
CA. Subodh Kumar Dasgupta
CA. Subodh Kumar Dasgupta, FCA, Senior Partner had served in responsible position for over 15 years
in Public Sector and Private Sector. He started his career in 1958 with TELCO (presently TATA
MOTORS) and was with the company till 1962.Thereafter he was with Hindustan Steel Ltd (presently
SAIL) for 12 years where he held senior positions till he joined the profession as a partner in this
firm in 1974. He has over 47 years of rich experience in Statutory Audit, Internal-cum- Management
Audit, Due Diligence Corporate, Law and other Allied Legislation etc.
CA. Soumik Ray
CA. Soumik Ray, FCA, DISA (ICAI) Managing Partner, has been in practice since 2006. He has over 15
years of rich experience in Statutory Audit and Business Advisory Services. He also hold a
Concurrent Audit Certificate conducted by the ICAI.
CA. Debashish Bhattacherjee
CA. Debasish Bhattacherjee - ACA, CMA has joined the profession in 2021 after spending 35 years in
industry. Starting the career in Tata Steel in 1985, he spent about 31 years in Tata Steel, Finance
& Accounts at various senior managerial positions, such as, Chief of Finance Excellence, Chief
Financial Controller etc. He was also worked as a team lead in SAP implementation of Tata Steel
India and SEA. Apart from his regular job assignment, he has also served as a nominated director on
the Board as well as Audit Committee Chairman of 5 TATA Group Companies. After this he was working
as an advisor to various entities in India and abroad for 4 years before joining the firm.
CA. Rakesh Kumar Kogta
CA. Rakesh Kumar Kogta, FCA, ACS has joined the profession in 2017. Before joining the profession, he
had served more than 10 years in industry including Construction and Steel Sector. Mr. Kogta is
Partner in-charge of the Mumbai Branch and takes care of the assignments in Western India.
CA. Binod Kumar Mahato
CA. Binod Kumar Mahato, ACA,is associated with Sen & Ray since October 2008. Highly experienced
in the fields of Statutory Audit, Bank Audit, Taxation and Consultancy Service. He specializes in
Start-Up Project finances and IND AS advisory.
CA. Ashish Mitra
CA. Ashish Mitra - FCA, ACMA has joined the profession in 2020. He has spent more than 30 years in
industry across various Companies in India and abroad leading Finance & Accounts, Costing,
Budgeting, Commercial, Internal Audit, Business Controls, Process development and management. He
heads the Bangalore Branch and takes care of the assignments in Southern India.
CA. Jigar Vadhavana
Jigar Vadhavana - ACA. He has 6 years of diversify experience in handled internal and operational
audits and several consulting projects involving cost reduction, business process improvement, plant
capacity optimization studies, costing system implementation, Forensic, Designing Standard Operating
Procedures, IFC etc. He has worked across various sectors including FMCG, Pharma, Manufacturing etc.
He heads the Ahmedabad Branch and takes care of the assignments in Gujarat & Maharashtra.
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CA Santanu Kumar Samanta
CA. Santanu Kumar Samanta, FCA, IP has Qualified to be a member of the Institute of Chartered
Accountants in May 1995. He has Qualified as a certified Internal Auditor from the Institute of
Internal Auditors (USA) in May 2005. He has industries exposer of more than 20 years in Food and
Agriculture Organisation of the United Nations. He was head of the finance and administrative unit
and was responsible for the preparation of accounts and financial analysis of the expenditure
incurred by the representation in India, following the new financial accounting systems based on
oracle. He was the finance officer of the Asia Pacific Association of Agricultural Research
Institutes (APAARI). He was the Finance officer of the United Nations Development Programme Global
Environment Facility (UNDP-GEF) Hilly Hydro Project. He has been in practice since 15 years. He has
Empanelled with the National Company Law Tribunal New Delhi for the period 1st July 2022- 31st
December 2022 as Insolvency Professional.
CA Kousik Saha
CA, Kousik Saha, ACA has over 20 years of experience in handling statutory audits, internal audits,
IFC audits, fraud investigations, designing policy and process and compliance reviews. Before
joining the profession, he worked in a Big 4 audit and consulting firm for 12 years and in
manufacturing industry for 8 years. He has worked in multiple projects in various sectors like Tea,
Coffee, Jute, Power, Cement in India and abroad. He is certified by ICAI in Forensic Accounting and
Fraud Detection.
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CA Saurabh Jain
CA Saurabh Jain, ACA, B. Com joined the profession in 2025 and is a seasoned Audit & Assurance Partner with over 6.5 years of experience advising multinational corporations and high-growth enterprises. Before joining Sen & Ray, he was part of a Big 4 firm, where he honed his expertise in financial reporting, regulatory compliance, risk management, and corporate governance. He has worked extensively across diverse sectors, including Retail, Manufacturing, Infrastructure, Pharma, Automobiles, IT, Media, and E-commerce, with a strong proficiency in internal and statutory audits, due diligence, internal financial controls, financial consolidation, and the implementation of Ind AS, IFRS, and US GAAP. Committed to integrity and transparency, Saurabh helps businesses navigate complex financial landscapes while ensuring compliance with global accounting standards. His experience in IPO readiness and transactions further strengthens his ability to guide organizations through critical financial milestones.
CA. Debasish Sengupta
CA. Debashish Sengupta, FCA, LL.B. has been in practice since 2014. Before joining the profession, he
had served for more than 31 years in reputed companies like ITC Ltd (11 years) and Usha Martin
Limited (20 years) covering Finance &Accounts, Costing, Budgeting, Commercial and Internal
Audit. His last assignment was as Head Internal Audit and Chief Risk Officer (CRO) of Usha Martin
Limited. He is in primarily in charge of Internal Audit & Risk Management.
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