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The partners behind the practice.

Our partners bring experience from leading international firms and a practical understanding of Maldivian businesses. They work directly with clients, providing clear advice and senior attention throughout each engagement.

Moosa Nabeel, Managing Partner

Moosa Nabeel

Managing Partner

FCCA · FCA

Areas of focus: Audit & Assurance · IFRS Advisory · Tax · Financial Reporting

Nabeel leads Audit & Assurance Partners LLP, bringing together technical expertise and commercial insight to help businesses strengthen financial reporting, navigate complex accounting requirements and make informed decisions. His career spans more than a decade, with senior management responsibilities at Deloitte Maldives (formerly PwC Maldives) encompassing audit delivery, advisory assignments and client relationships. He has worked extensively with financial institutions, listed entities and large corporates, alongside businesses in hospitality, construction, manufacturing and trading.

His experience combines statutory audit leadership with specialist advisory work in IFRS implementation, expected credit loss modelling and complex accounting matters. He has supported organisations in applying the financial reporting requirements for financial instruments, revenue recognition, leases and insurance contracts, and delivered technical training that equips finance teams to apply these requirements in practice. His work also covers internal controls, regulatory compliance and improvements to financial reporting processes and finance functions, drawing on earlier taxation and regulatory experience at the Maldives Inland Revenue Authority.

Nabeel is a Fellow of the Association of Chartered Certified Accountants and the Institute of Chartered Accountants of the Maldives, a CA Maldives Licensed Auditor and a CMDA Licensed Investment Adviser Representative. He also serves on the Research and Publications Committee of CA Maldives.

Aminath Sudha Mohamed, Associate Partner

Aminath Sudha Mohamed

Associate Partner

ACCA

Areas of focus: Audit & Assurance · Audit Quality · Financial Reporting

Sudha provides leadership across audit and assurance engagements at Audit & Assurance Partners LLP, helping businesses strengthen financial reporting and navigate their regulatory responsibilities. Her professional experience includes external audit and assurance at KPMG, with a portfolio spanning SMEs, family businesses and large corporates. She combines technical expertise with commercial understanding to address the reporting, risk and governance matters that shape each engagement.

Her expertise encompasses statutory audits under International Standards on Auditing, financial reporting under IFRS and the assessment of significant business and audit risks. She provides direction on complex audit matters and financial reporting judgements, working with clients and engagement teams to resolve technical issues and deliver robust, well-supported conclusions. Her approach emphasises clear communication, professional rigour and advice grounded in each client’s circumstances.

As Associate Partner, Sudha oversees engagement delivery and contributes to the firm’s technical standards, quality management and professional development. She plays a key role in implementing the firm’s quality management framework in line with ISQM 1 and maintaining a culture of ethical practice and accountability. Sudha is a Member of the Association of Chartered Certified Accountants.

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