We are seeking a ACCA or part-qualified, detail-oriented Audit & Accounts Semi-Senior (ACCA preferred) to join Ark India (Support) Pvt Ltd, a subsidiary of Ark & Co Ltd (UK). This is a dual-focus role covering UK statutory audits and preparation of year-end financial statements under FRS 102 / FRS 105. The ideal candidate will have hands-on exposure to UK audit methodology, strong technical accounting knowledge, and the ability to take ownership of sections of an audit file and a set of year-end accounts from planning through to completion.

Working from our Pitampura, Delhi office as part of an international cross-border team.

Key Roles & Responsibilities

Statutory Audit (UK GAAP / ISA (UK)):

- Execute planning, fieldwork, and completion procedures on UK statutory audits under ISA (UK), working under the direction of UK-based managers and the Responsible Individual (RI).
- Prepare audit working papers on areas such as revenue, purchases, payroll, fixed assets, cash & bank, debtors, creditors, accruals, prepayments, and related party transactions.
- Perform risk assessment, walkthroughs, tests of controls, substantive analytical procedures, and detailed substantive testing with appropriate sampling.
- Draft and refine audit file sections on CaseWare, Mercia, IRIS, or similar audit software, ensuring documentation meets ISA (UK) evidence and cross-referencing standards.
- Identify and escalate audit issues, control weaknesses, misstatements, and potential adjusting journal entries; draft management letter points.
- Support completion procedures analytical review, going concern assessment, subsequent events, and management representation letters.

Year-End Accounts Preparation:

- Prepare statutory financial statements for UK limited companies under FRS 102 (including Section 1A) and FRS 105, in accordance with the Companies Act 2006.
- Post year-end adjustments depreciation, accruals, prepayments, deferred/current tax, dividends,



directors' loans, corporation tax provisions and roll forward trial balances.
- Draft primary statements (Balance Sheet, Profit & Loss / Income Statement, Cash Flow where applicable) with supporting notes and required disclosures.
- Assist in preparing corporation tax computations (CT600) and iXBRL tagging where required, coordinating with the tax team.
- Reconcile prior-year comparatives, ensure consistency with statutory filings, and prepare files for RI/manager review.

Compliance & Coordination:

- Support VAT return reviews, HMRC filings, and confirm all engagements meet UK accounting, auditing, and tax standards.
- Liaise with UK-based managers, partners, and clients (via email/calls under supervision) to resolve queries and request supporting information.
- Ensure secure, confidential handling of client data in line with GDPR and firm-wide information security policies.

Continuous Improvement & Client Service:

- Identify and propose incremental improvements to audit and accounts preparation processes, checklists, and templates.
- Support the UK team in delivering excellent client service through clear communication, sound time management, and proactive follow-up.

Required Skills & Qualifications

Educational Background:

- ACCA (qualified or part-qualified), CA Inter (IPCC / Intermediate cleared).
- Sound working knowledge of FRS 102, FRS 105, and ISA (UK); familiarity with the Companies Act 2006 disclosure framework.

Experience:





- 1 - 4 years of relevant experience in a UK-based accounting or audit practice (in-house UK firm or Indian GDC/KPO servicing UK clients).
- Demonstrable exposure to UK statutory audits and year-end accounts preparation candidates with pure bookkeeping backgrounds only will not be suitable.
- Prior experience across sectors such as owner-managed businesses, property/SPVs, professional services, or financial services will be an advantage.

Technical Skills:

- Proficient in CaseWare, Mercia, IRIS Accounts Production, ProAudit, or similar audit and accounts production software.
- Working knowledge of Xero, Sage, QuickBooks, and IRIS bookkeeping modules for extracting trial balances and reviewing underlying records.
- Strong Excel skills lookups, pivot tables, reconciliations, and audit sampling.
- Understanding of UK corporation tax, VAT, and HMRC filing processes at a supporting level.

Soft Skills:

- Strong written and verbal English communication comfortable drafting audit queries and client-facing emails.
- High attention to detail, skilled scepticism, and ownership of assigned sections.
- Ability to collaborate across UKIndia time zones and meet tight statutory deadlines.
- Integrity, punctuality, and reliability; open to feedback and continuous learning.
- Awareness of UK business culture and firm-facing professionalism is a plus.

What to Expect in This Role
- Mentorship: Direct guidance from experienced UK-based Audit Managers and the Responsible Individual (RI).
- Technical Growth: Exposure to a broad portfolio of UK statutory audits and year-end accounts across multiple industries.
- Integration: A genuine cross-border team seat – not siloed back-office work – with visibility on end-to-end engagement delivery.
- Impact: Your work will feed directly into signed audit opinions and filed statutory accounts for UK clients.
- Compensation: Competitive salary, based on relevant experience and qualifications.

📌 Audit & Accounts Executive (UK Audit + Year-End Accounts) (New Delhi)
🏢 Ark India (Support) Private
📍 New Delhi