Director | Governance, Insolvency & Regulatory Advisory
CA. (Dr.) Gopal Krishna Raju is a highly respected finance, governance, and insolvency professional with over three decades of multidisciplinary experience in professional practice. He is a Partner in a pan-India Chartered Accountancy firm and is among a select group of penta-qualified professionals, holding Fellow memberships in Chartered Accountancy, Company Secretaryship, and Cost and Management Accountancy, along with registrations as an Insolvency Professional and Registered Valuer (Securities and Financial Assets) with the Insolvency and Bankruptcy Board of India (IBBI).
Dr. Raju has played a significant role in advancing professional regulation, quality assurance, and governance standards in India. He has served three terms as a Council Member of the Southern India Regional Council (SIRC) of the Institute of Chartered Accountants of India (ICAI) and has been associated with ICAI as a Technical Reviewer for the Quality Review Board (QRB), Technical Audit and Quality Review Board (TAQRB), and the Financial Reporting Review Board (FRRB). He is empanelled as an Independent Director and currently serves on the boards of multiple Tamil Nadu State Public Sector Enterprises.
His professional expertise spans direct and indirect taxation, audit and assurance, corporate restructuring, insolvency resolution under the Insolvency and Bankruptcy Code, valuation, arbitration, and governance advisory. He has advised corporates, financial institutions, regulators, and public sector entities on complex regulatory, restructuring, and compliance-related matters.
In addition to professional practice, Dr. Raju has made extensive contributions to academia and thought leadership. He is a Visiting Faculty at IIM Raipur, is associated with the Indian Institute of Corporate Affairs (IICA), and has served on academic boards of leading institutions, including the University of Madras and Loyola College.
A prolific speaker and author, Dr. Raju has delivered over 7,500 lectures on taxation, GST, governance, and investor awareness. He is a regular media columnist and radio speaker and has authored several professional publications, including The Real Value. In recognition of his contributions to GST governance, he was conferred an Honorary Doctorate.
At 3i PRO Advisory, Dr. Raju is actively engaged in board-level advisory, insolvency and valuation assignments, technical reviews, arbitration, and governance advisory, bringing together deep professional expertise, regulatory insight, and academic excellence to support complex and high-impact engagements.
Senior Chartered Accountant | Social Impact, GST & Governance Advisory
CA. Sampath Kumar V V is a veteran Chartered Accountant with over 39 years of professional experience spanning social impact assessment, GST and indirect taxation, insolvency, and valuation. He is a Fellow Chartered Accountant (ICAI), an IBBI-registered Insolvency Professional and Valuer, a qualified ISA professional, and a recognized Independent Director.
He has extensive expertise in social impact audits and CSR governance, leading transformative projects for educational institutions, trusts, and international NGOs. Notable assignments include Lok Nayak Jayaprakash Vidyalaya, Misereor projects, and multiple social trusts, delivering measurable outcomes in enrollment growth, operational efficiency, and compliance with CSR frameworks.
In taxation and advisory, he specializes in indirect taxes (VAT, Service Tax), statutory representation, and GST compliance, and has authored several guides on taxation and regulatory adherence.
Mr. Kumar holds prominent leadership positions, including President of the International Chamber of GST Professionals, Vice President of the Association of Chartered Accountants, Chennai, and Chairman of GST committees.
At 3i PRO Advisory, he is actively engaged in social impact audits, CSR assurance, IBBI valuations and insolvency assignments, GST advisory, and board governance, helping organizations strengthen compliance, operational efficiency, and social accountability.
Director | Senior Advisor - Corporate Finance, Insolvency & Valuation Advisory
CA. Gopal Radhakrishnan is a seasoned Fellow Chartered Accountant and an IBBI-registered Insolvency Professional and Valuer (Securities and Financial Assets) with over 37 years of experience across corporate finance, regulatory practice, and strategic advisory. He combines deep financial expertise with hands-on experience in insolvency, valuation, governance, and business management.
He began his career in senior finance and leadership roles across manufacturing, trading, software, and service sectors, both in India and internationally. In these roles, he led financial planning and analysis, treasury and cash management, investment appraisal, profitability optimization, taxation, and statutory compliance. Since 2007, he has been in full-time professional practice, advising corporates and individuals on financial strategy, internal controls, regulatory compliance, operational efficiency, and governance frameworks.
Mr. Gopal Radhakrishnan is tri-qualified as a Chartered Accountant, Cost Accountant, and Company Secretary, and is also a qualified Social Auditor, enabling him to provide integrated insights across financial management, statutory governance, and impact assessment. He is additionally registered with the Insolvency and Bankruptcy Board of India (IBBI) as a Valuer for Securities and Financial Assets, supporting insolvency resolution, valuation, and corporate restructuring engagements.
At 3i PRO Advisory, he supports board-level advisory, insolvency and valuation assignments, audit engagements, and strategic financial advisory, helping organizations strengthen governance, enhance performance, and navigate complex financial and regulatory environments with confidence.
Director | Executive Search, Governance & Advisory Services
CA. Nainesh Sanghavi is a seasoned executive search and advisory professional with over three decades of leadership experience across talent advisory, corporate governance, valuation, and insolvency-related engagements. He is the Director of Fact Personnel Pvt. Ltd., Mumbai’s leading executive search and headhunting firm, where he has led senior-level placements across industries and developed long-standing client relationships spanning more than a decade.
Mr. Sanghavi is a penta-qualified professional, holding Fellow and Associate memberships in Chartered Accountancy (FCA), Company Secretaryship (ACS), and Cost and Management Accountancy (ACMA), along with qualifications in Law (LLB). He is also a Registered Insolvency Professional and an IBBI-registered Valuer (Securities and Financial Assets), enabling him to bring a uniquely integrated financial, legal, and governance perspective to advisory engagements.
He brings deep expertise in executive search and leadership advisory, supported by strong capabilities in corporate governance, valuation, and insolvency advisory. Under his leadership, Fact Personnel Pvt. Ltd. has modernized recruitment methodologies, leveraged technology-driven assessment tools, and delivered precise, high-impact leadership placements for multinational corporations and large domestic enterprises.
Mr. Sanghavi has developed a structured, client-centric approach to executive search, focused on understanding organizational strategy, governance requirements, and leadership dynamics. His ability to anticipate talent needs and navigate complex stakeholder environments has earned strong recognition from boards, senior management, and candidates for quality, integrity, and professionalism.
In addition to executive search, he actively advises boards and organizations on valuation, insolvency, and governance matters, offering holistic solutions for board appointments, leadership transitions, and governance enhancement initiatives. His multidisciplinary background positions him as a trusted advisor at the intersection of leadership, finance, and governance.
At 3i PRO Advisory, CA. Nainesh Sanghavi supports executive search mandates, board placements, valuation and insolvency advisory, and governance-focused engagements, helping organizations align leadership strategy with long-term business and regulatory objectives.
Senior Finance & Insolvency Professional | Corporate Governance & Restructuring
CA S. Vaidyanathan is a seasoned finance and insolvency professional with over 35 years of leadership experience across industrial finance, corporate governance, and corporate restructuring. He has held senior finance leadership roles at L&T GeoStructure Pvt Ltd (₹1,200 Cr) and L&T Valves Ltd (₹1,000 Cr), where he led initiatives in treasury restructuring, GST implementation, demergers, M&A, and corporate compliance.
He is a tri-fellow professional (FCA, ACMA, ACS), an IBBI-registered Insolvency Professional and Valuer, and a Qualified Social Auditor, bringing deep technical expertise and regulatory insight. His professional domain spans treasury and funding, statutory compliance, Ind AS implementation, forensic accounting, corporate actions, mergers and acquisitions, and board governance, underpinned by extensive experience with ERP and financial systems including SAP and Hyperion.
CA Vaidyanathan has successfully executed personal-guarantor IRP assignments, led voluntary liquidations, and managed high-value corporate restructuring engagements, demonstrating consistent operational excellence, governance rigor, and regulatory compliance.
At 3i PRO Advisory, he is available for CFO roles, IRP/Liquidation assignments, forensic audits, and advisory positions in corporate governance, providing organizations with strategic insight, technical proficiency, and trusted judgment in complex financial and insolvency matters.
Finance, Governance, Insolvency & Valuation Advisory
CA A.V. Arun is a senior finance and governance professional with over two decades of experience across audit, taxation, banking, insolvency, valuation, and forensic advisory services. He is a Partner at Arun and Sujatha, Chartered Accountants, and brings deep, hands-on expertise in regulatory compliance, financial restructuring, assurance, and dispute-related engagements.
A.V. Arun is a tri-qualified professional—Fellow Chartered Accountant (FCA), Associate Cost and Management Accountant (ACMA), and Associate Company Secretary (ACS). He is a Registered Insolvency Professional and Registered Valuer (Securities and Financial Assets) with the Insolvency and Bankruptcy Board of India (IBBI), and a Qualified Independent Director, advising boards on governance and regulatory matters.
His professional experience spans statutory, internal, and bank audits; credit appraisal and lender due diligence; forensic audits and fraud investigations; and business valuation assignments for regulatory, transaction, and dispute purposes. He has led and executed multiple insolvency resolution and liquidation assignments under the Insolvency and Bankruptcy Code, including appointments as Interim Resolution Professional and Liquidator in proceedings before the National Company Law Tribunal (NCLT).
Mr. Arun has been actively involved in the professional leadership of the Institute of Chartered Accountants of India (ICAI). He serves as a Regional Council Member of the Southern India Regional Council (SIRC) and has held several leadership positions at the Salem Branch, including Chairman and Treasurer. He currently contributes to ICAI committees focused on insolvency, valuation standards, continuing professional education (CPE), and digital accounting and assurance.
At 3i PRO Advisory, A.V. Arun supports clients through independent directorships, insolvency and valuation assignments, bank audits, and strategic advisory engagements. His work reflects a strong combination of technical rigor, governance insight, and practical execution across regulated and complex business environments.
Senior Mechanical Engineer & Registered Valuer | Asset Valuation & Advisory
Er. P. Raju is a seasoned Mechanical Engineer and IBBI-registered Valuer with over 30 years of professional experience in asset valuation and advisory. Since 1995, he has successfully executed 30,000+ assignments across India, valuing assets worth over ₹50,000 Crores for clients in manufacturing, real estate, energy, infrastructure, and allied sectors.
He specializes in land and building valuations (residential, commercial, industrial), plant and machinery, insurance surveys and loss assessments, risk evaluation, and arbitration support. His expertise also encompasses M&A due diligence and financial reporting, enabling organizations to make informed decisions on complex asset portfolios.
Er. Raju holds a Bachelor’s degree in Mechanical Engineering and an M.Sc. in Real Estate Valuation, combining technical knowledge with practical valuation insight. Known for his accuracy, consistency, and extensive industry relationships, he is a trusted advisor for IBBI valuations, CIRP assignments, insurance claims, arbitration, and asset advisory services across India.
Senior Banking & Financial Services Leader | Governance, Restructuring, and Regulatory Expert
Alekha Charan Rout is a senior banking and financial services professional with over 37 years of experience across India’s leading public sector banks. He retired as Executive Director of Bank of Maharashtra (2017–2020), where he played a key role in one of the bank’s most significant turnaround phases, including its exit from the Reserve Bank of India’s Prompt Corrective Action (PCA) framework in 2019. He also officiated as Chief Executive Officer for five months during this critical period.
During his tenure, Mr. Rout provided leadership across Corporate Credit, Treasury, Risk Management, Recovery, Human Resources, Information Technology, and International Banking, contributing to improved asset quality, stronger governance, and operational stability.
He began his career in 1983 as a Probationary Officer with State Bank of Hyderabad and rose through senior leadership roles across the SBI group. He later served as Chief General Manager at State Bank of Bikaner & Jaipur, where he led Commercial Banking and was closely involved in the merger of SBBJ with State Bank of India. His earlier roles as General Manager covered Corporate Credit, HR, Risk, Audit, and Regional Operations across multiple associate banks.
Mr. Rout holds an M.Sc. (Physics), MBA (Finance), and CAIIB, and is an IBBI-registered Insolvency Professional and Registered Valuer (Securities and Financial Assets). He also serves as an Independent Director and Certified Social Auditor, bringing strong expertise in governance, restructuring, and regulatory compliance.
He is actively engaged in board roles, advisory assignments, insolvency and valuation engagements, and governance-focused initiatives across the banking and financial services ecosystem.
Director | Engineering, Valuation & Industrial Advisory
Dr. (Er.) Tavinderpal Singh Arora is a senior engineering, valuation, and industrial consulting professional with over 47 years of experience across India’s public and private sectors. He is the Director of 3V Pro Appraisers Pvt Ltd and a leading IBBI-registered Insolvency Professional and Registered Valuer (Plant & Machinery), managing assignments with an aggregate value exceeding ₹1,500 crore.
Dr. Arora holds a PhD in Mechanical Engineering, along with an M.E. (Research), B.E. (Hons Mechanical), DBM (Hons), and M.A. in Political Science. He is a Lead Assessor (INTEC UK), Chief Inspector for Factories Safety, and a Qualified Social Auditor, integrating technical expertise with governance, compliance, and social auditing capabilities.
His professional expertise spans Plant & Machinery valuations, industrial safety audits, erection and commissioning consultancy, and social impact assessments, driving operational efficiency, accident-free industrial environments, and robust asset valuations. He is empanelled with over a dozen PSU banks including SBI, BoB, PNB, as well as organizations like MSTC, NTPC, and CWC, and has authored multiple technical research publications.
Dr. Arora’s contributions have been recognized with prestigious awards including the Lifetime Achievement Award (Institution of Valuers, 2007), the Dr. Meghnad Saha Award (2009), and the Hall of Fame Award, USA, reflecting his enduring impact on engineering, valuation, and industrial safety.
At 3i PRO Advisory, he is actively engaged in IBBI CIRP and liquidation matters, Plant & Machinery valuations, industrial safety audits, and consultancy, while providing strategic advisory to enhance governance, compliance, and operational excellence across engineering and valuation projects.
Audit, Taxation & Insolvency Advisory
CA. Praveen P. Ghali is a senior Chartered Accountant and Insolvency Professional with over 20 years of professional experience across audit, taxation, project finance, and insolvency advisory. He is a Partner at M/s P.G. Ghali & Co., a respected professional firm established in 1972, and has been associated with the firm as Partner since 2005.
A Fellow Chartered Accountant (ICAI) and a Registered Insolvency Professional with the Insolvency and Bankruptcy Board of India (IBBI), Mr. Ghali advises clients across sectors including sugar, education, charitable institutions, and small and medium enterprises (SMEs). His work reflects a strong combination of technical expertise, regulatory alignment, and practical execution.
Mr. Ghali currently serves as a Director of Belgaum District Central Cooperative Bank, and is a former President of the Belgaum Branch of the Institute of Chartered Accountants of India (ICAI), underscoring his leadership within both the financial and professional communities.
His professional experience includes CIRP consultancy, preparation of resolution plans, voluntary liquidation assignments, audit and taxation services, and enterprise-building advisory. Notable engagements include the successful voluntary liquidation of Bilva Edu Pvt. Ltd., as well as long-standing audit and taxation advisory roles for institutions such as KLE Society and Kanachur Medical College, Mangalore.
At 3i PRO Advisory, CA. Praveen P. Ghali supports clients through insolvency assignments, governance and bank directorship advisory, audit and taxation engagements, and project finance advisory, offering strategic insight, governance perspective, and hands-on professional support.
Company Secretary | Insolvency Professional (IBBI) | Independent Director
CS L. Sarumathy is a distinguished Company Secretary and IBBI-registered Insolvency Professional, with deep expertise in corporate law, insolvency, governance, and compliance advisory. She holds B.Sc., B.L., and FCS qualifications and brings a strong blend of legal insight, regulatory discipline, and board-level advisory experience.
She commenced her professional career practicing as a Company Secretary at the Madras High Court (2002–2005), gaining extensive exposure to judicial proceedings, corporate litigation, and statutory interpretation. This foundation enables her to effectively manage NCLT matters, insolvency proceedings, and complex regulatory engagements with confidence and precision.
CS Sarumathy has hands-on experience in Insolvency and Bankruptcy Code (IBC) assignments, including voluntary insolvency and liquidation of NBFCs and public companies. Her role spans end-to-end insolvency process management, operational oversight during CIRP, constitution and coordination of Committees of Creditors (CoC), and ensuring timely and compliant closure of proceedings.
Since 2022, she has served as an Independent Director, supporting corporate boards with strategic guidance, governance oversight, and compliance leadership. Her governance practice includes board and committee advisory, governance and compliance reporting, and secretarial audits, particularly for listed and regulated entities.
Her professional capabilities also extend to corporate restructuring and valuation, including mergers and acquisitions, demergers, reduction of share capital, securities valuation under the Companies Act and SEBI regulations, buy-backs, ESOPs, and takeover compliance. She is proficient in statutory certifications, maintenance of statutory records, and filings with ROC, NCLT, and MCA, and facilitates statutory registrations such as FCRA and IEC.
Recognized for her governance-first approach, procedural rigor, and ethical standards, CS Sarumathy is a trusted professional for organizations navigating insolvency, restructuring, and regulatory complexity.
Professional Engagements Include:
Insolvency Professional assignments • Independent Directorships • Secretarial & Governance Audits • Corporate Restructuring • Legal & Secretarial Advisory