Audit & Assurance Partners LLP provides audit and assurance, valuation, tax and financial advisory services to businesses, investors and organisations across the Maldives. Our work combines international firm experience with local commercial and regulatory knowledge.
From financial statement audits and IFRS matters to property valuations, development appraisals and business planning, we bring the relevant expertise to each assignment. We focus on sound evidence, clear conclusions and work that addresses the purpose for which it was commissioned.
Explore our services
To provide dependable insight into financial performance, risk and value, enabling businesses, investors and other stakeholders to make well-supported decisions.
An audit, a valuation and a financial model serve different purposes, but each requires objective analysis, reliable evidence and a clear explanation of the conclusion. We approach assignments with those requirements in mind, whether the outcome supports statutory reporting, lending or an investment decision.
Clearly defined assignments, proportionate procedures and findings that address the client’s specific reporting, compliance or commercial requirements.
Technical competence, rigorous review, ongoing professional development and independence safeguards appropriate to the work we accept.
Our capabilities span financial reporting and assurance, property and business valuation, tax compliance, internal controls and financial advisory. Each assignment is matched to the expertise its scope demands.
Statutory audits, technical accounting, IFRS implementation and expected credit loss modelling, including complex financial instruments and reporting judgements. The practice draws on experience gained at international Big Four firms.
Land, buildings, leasehold interests, resort and development appraisals, infrastructure and equipment, and business valuation. Assignments combine market evidence, appropriate valuation methods, financial modelling and specialist technical input when required.
GST and income tax support, internal control reviews, management reporting, cash-flow forecasting, finance function improvement and business planning. Technical training also supports finance teams implementing reporting requirements.
We support businesses and organisations across the Maldivian economy, from independent enterprises to established companies and institutions. Our support is shaped by each organisation’s activities, reporting obligations and operational needs.
Your business does not need to fit a single category. Talk to us about your requirements ↗
Our leadership brings professional experience from international Big Four audit firms and the Maldives Inland Revenue Authority. Engagement responsibilities and technical review are determined by the requirements and risks of the work.
Alongside audit and accounting professionals, our valuation practice draws on property and infrastructure specialists and external technical consultants where an assignment requires their expertise.
Meet the partnersNabeel brings more than a decade of experience across audit, assurance and business advisory, including senior management responsibilities at Deloitte Maldives (formerly PwC Maldives). His work encompasses IFRS implementation, expected credit loss modelling, financial modelling, reporting improvement and the financial analysis supporting valuation assignments.
Sudha brings external audit and assurance experience, including KPMG. She provides leadership across assurance engagements, with a focus on financial reporting, significant audit judgements and quality. Her involvement strengthens technical review and consistency in engagement delivery.
Our approach begins with defining the purpose and scope of an engagement, assessing competence and independence, and selecting procedures appropriate to the work. Evidence, assumptions and professional conclusions are documented and reviewed.
Whether issuing an audit report, a valuation opinion or an advisory deliverable, we explain the basis of our work, significant limitations and matters requiring management’s attention.
We assess potential conflicts and independence requirements before accepting an assignment. Audit and valuation work for the same client is considered carefully, including any restrictions arising from self-review threats.
Audit engagements follow the applicable International Standards on Auditing and quality management procedures. Valuation assignments document the basis of value, evidence and methods selected, with appropriate technical review and specialist input.
Client information is treated with care. We discuss significant findings with the appropriate people, explain their implications and identify recommendations relevant to the agreed engagement.
Tell us about your audit, valuation, tax or advisory requirement. We can discuss the scope and the expertise needed.