HSM - Focuses on CIRP Support Services, Direct Taxes, Audit and Indirect Taxes, and GST in particular

About us

HSM & Associates, Chartered Accountants (“the firm’’) is a partnership firm established by two eminent Chartered Accountants, Mr. Hemant Modak and Mr. Sandesh Deorukhkar, CA Amit Verma having more than 40 years of expertise in the field of Accounts, Audit, Direct and Indirect Taxation and other related services.


“To be the most respected and independent CA firm providing quality services to our clients with a working environment where our firm members can grow professionally and become responsible towards community”


“To uphold highest standards of integrity, commitment and confidentiality and strive to work towards improving the quality of services rendered through constant and continuous process of learning”

Core Values

Highly adaptable environment for employees
Services to our clients
Maintaining the level of sincerity and dedication

Our Approach

Work Engagement

Finalization of the terms of engagement about planning, implementation and reporting of the assignment, timeliness and client expectations.

Understanding of the Client’s Business

Understanding the internal as well as external environment of the organization and the applicable rules and regulations.
Understanding of the industry practices through an appropriate dialogue with the key personnel of the organization.


Planning the work based on our understanding of the organization.


Implementation of work plan based on assessment of SOPs and internal controls using substantive procedures, sampling methods and analytical tools.


Assessment of the effect of subsequent events
Discussions with the management on significant observations
Expression of opinion
Issuance of report

Our Services

We provide a broad range of services in Audit and Assurance, Taxation – Direct and Indirect, Consultancy and Advisory.


  • Statutory Audits
  • Internal Audits
  • Concurrent Audits
  • Bank Audits
  • Stock Audits
  • Revenue Audits
  • Tax Audits

TAXATION – Direct and Indirect

  • Goods and Services tax (GST) services

    . Handholding Services
    . Monthly system Based Audit & Review
    . Certifications
    . Advice on Interpretations, as required

  • Tax Consultancy
  • Tax Planning
  • Tax Compliances and Litigations
  • Representations
  • International Taxation


  • Companies owned by NRIs
  • System analysis and consultancy
  • Company law matters and secretarial services
  • Company formation and reconstruction
  • Restructuring and rehabilitation of sick units
  • Loan appraisals and credit monitoring

About Our Partner

Other Team Members

In addition, the firm avails professional services of Advocate Karan Sarawagi and CA Anshuman Chaturvedi who are closely associated with the firm.

  • Qualified Associates - 3
  • Senior Semi-Qualified Staff - 5
  • Audit and Taxation Assistants – 13 (Including article assistants)
  • Typist and Computer Operators - 5

Contact With us

Head Office:

6B, Kothari House, L.J. Road, Mahim, Mumbai - 400 016 Maharashtra, India

Phone: 022 2437 6653 / 2422 6991

Branch Office:

Office No. 246, Satra Plaza, Plot No. 19 & 20, Sector-19D, Vashi,
Navi Mumbai - 400 703. Maharashtra, India

Phone: 022 49766356
Mobile: 9987280045