Who We Are
Audit & Assurance Partners LLP is an independent professional services firm based in the Maldives, providing high-quality audit, accounting, tax, and advisory services to businesses of all sizes. The firm combines deep regulatory insight with international best practices to deliver reliable, compliant, and value-driven solutions. With a strong focus on SMEs and growing enterprises, Audit & Assurance Partners LLP helps clients strengthen financial governance, meet statutory obligations, and make informed strategic decisions.
Moosa Nabeel, FCCA, FCA – Managing Partner
Mr. Moosa Nabeel is the Managing Partner of Audit & Assurance Partners LLP and a CA Maldives Licensed Auditor, bringing over a decade of experience in audit, assurance, taxation, and financial reporting advisory services.
Prior to establishing the firm, Mr. Nabeel held senior positions at Deloitte Maldives and PricewaterhouseCoopers (PwC) Maldives, where he progressed to Senior Manager – Audit & Assurance within globally recognized Big Four audit methodologies and quality control frameworks. He led numerous statutory audit engagements performed in accordance with International Standards on Auditing (ISAs) and financial reporting under International Financial Reporting Standards (IFRS), serving regulated financial institutions, insurance companies, listed entities, and large corporates across the Maldives and the broader South Asian region.
Mr. Nabeel also specializes in the implementation of complex accounting standards, including IFRS 9, IFRS 15, IFRS 16, and IFRS 17, with particular expertise in Expected Credit Loss (ECL) methodologies, including Probability of Default (PD) and Loss Given Default (LGD) modelling. Earlier in his career, he gained valuable regulatory and taxation experience with the Maldives Inland Revenue Authority (MIRA).
Aminath Sudha Mohamed, ACCA – Associate Partner
Ms. Aminath Sudha Mohamed is the Associate Partner at Audit & Assurance Partners LLP and a professionally qualified Member of the Association of Chartered Certified Accountants (ACCA). She brings significant experience in external audit and assurance services, gained through her tenure at KPMG, one of the world’s leading Big Four professional services firms.
During her time at KPMG, she was involved in the delivery of statutory audit engagements conducted in accordance with International Standards on Auditing (ISAs) and financial reporting under International Financial Reporting Standards (IFRS), serving clients across a range of industries. Her Big Four training has equipped her with strong technical expertise and a robust understanding of audit quality, risk assessment, and regulatory compliance.
Within the firm’s governance structure, Ms. Sudha supports engagement leadership through oversight of audit planning and execution, technical review of audit work, and mentoring of professional staff. She also contributes to the consistent application of the firm’s quality management policies and procedures in line with International Standard on Quality Management (ISQM 1) and ethical standards. Her expertise strengthens the firm’s technical capability and enhances the quality of assurance services delivered to clients.