Our aim is to continue the legacy of highest professional standards through the process of assurance embodied in personalized services to our clients helping them to function seamlessly to reach their true potential.

Ray & Ray branch offices are located in major metro cities in India including New Delhi, Mumbai, Bangalore, Chennai and Hyderabad and have dedicated team of professionals capable of offering services across a range of disciplines at any location within India or abroad.

About Us

Ray & Ray, Chartered Accountants, is one of the leading CA firms in India with its head office in Kolkata. The firm has a pan India presence through branch offices in major metropolitan cities and offers audit, tax and advisory services in India and abroad.

RAY & RAY, over the last ninety five years, since its inception in 1922, has grown into an institution that embodies the highest standards of professional ethics and integrity, expertise and values.


R. N. Roy is the Managing Partner of the firm. He had a brilliant academic career and qualified in 1967. He was the youngest partner to join the firm as partner in 1970 and pioneered the management services division of the firm. His area of specialisation covers all aspects of management counselling, assurance and investigations. He has exposure in wide range of industries including banking and financial services both in India and abroad.

He holds directorships in several companies in India and abroad. He has presented papers in various domestic and international seminars. He was also a Member of the Research Committee of the CA Institute. He was a member of Governing Body of Institute of Social Welfare and Business Management.

Anil Kumar Sharma joined Ray & Ray in 1976 and became a Partner in 1991. He is in charge of Delhi Branch office. He has considerable exposure in audit & taxation services to Hotels, Trading Houses, Bank & Financial Institutions, Tourism & Travel, Sugar & Distillery industries, Poultry & Hatchery and Textiles.

He specializes in the Auditing, Investigation, Management Consulting and Training & Education.

Anil Karnik qualified as a Chartered Accountant in 1978 and is in charge of our Mumbai branch office.

He is an audit partner and has wide expertise in Finance and Insurance sector, pharmaceuticals, hospitality industries, service sector, textiles, shipping industries and NGOs.

Arvind Narayan Yennemadi qualified as a Chartered Accountant in 1978 and joined the firm as a Partner of our Mumbai Branch office in 1996. He also has a Diploma in Information System Audit (DISA) from ICAI. He is associated with the profession for three and half decades.

The firm benefits from his valuable professional experience in diverse fields of taxation, statutory audit, internal audit and information system audit in various industries. He has excellent exposure to Banks and Financial Institutions, Textiles, Travel Services and in handling outsourced operations of large enterprises.

Barun Kumar Ghosh qualified in the year 1979. He is also a qualified Cost and Management Accountant.

He was a partner in Deloitte Haskins & Sells, Chartered Accountants, for about 8 (eight) years. He joined our firm as a Partner in 2000.

He has expert knowledge in Direct Taxation and heads the Taxation Department of the firm. He also has considerable experience in carrying out Statutory and Internal Audits, Valuation and certain areas of Management Services.

He is a well-known speaker on Taxation matters in seminars and conferences held by the Institute of Chartered Accountants of India and various other professional bodies. He has exposure to a large number of Industries like Steel, Oil Exploration, Hospitality, Travel and Tourism, Banks and Financial Institutions, NGOs among others.

Anil Verma, a qualified Chartered Accountant, joined Ray & Ray in 1988 and became a Partner of our Delhi Branch office in 2005.

He has audit exposure in many sectors such as Banking & Financial Services, Insurance, Tourism & Travel, Power, Textile, Steel, Telecom, Liquor and Trading/Export Houses. He has handled assignments covering risk analysis, business valuation, investigation, taxation, RBI/FIPB related approvals for various entities.

Samir Manocha is a senior professional with experience of over two and a half decades.

Mr. Manocha is associated with leading organisations across sectors such as Hospitals, Schools, NGOs, Financial Institutions, Tourism and Travel related services, Liquor, Trading/ Export Houses extending attestation and advisory services.

He specialises in audit, risk analysis, Company Law Matters, investigation, taxation, RBI/FIPB related approvals in various industries. He has significant exposure of working in SAP environment in various manufacturing as well service industries. He is an active participant in various Forum/Committee which work towards synchronization and streamlining the accounting of NGOs.

V. Raman qualified as a Chartered Accountant in 1978. He is an experienced banker, having worked in the banking industry for over 18 years.

He was associated with the firm since 2000 and in 2006 became a Partner and is now is in-charge of the Chennai operations.

He has rich experience in all aspects of Banking, audit of Banks and Financial Institutions, Hospitality Industry, Shipping Industry, Publishing houses, Manufacturing units, Software companies and Infrastructure Industries.

Abhijit Neogi qualified as a Chartered Accountant in 2001 and worked with a bank for 4 years. He joined the firm Ray & Ray in 2005 and became Partner in 2006.

He specializes in audit and assurance services and business valuation. He has exposure in industries like Financial Services, Investment and Security companies, Steel, Hospitality and Health Care, Transport, Banking and Oil Industries.

Kaustuv Ghosh is a Chartered Accountant and a Cost Accountant. He has a Bachelors degree in Law and holds a diploma in Information System Audit from ICAI. Prior to joining the profession, he has worked in Industry for over 15 years in various sectors like Petroleum, Pharmaceuticals, Steel, Industrial Gases, Logistics and Transportation etc.

He is associated with the firm for over 10 years and has wide exposure in drawing up business plans and strategies, business projections, company and share valuations, setting up systems and instituting controls, counselling on business set up and structure, management consultancy, manpower development and training. He is also associated with audit and assurance service.

Kandarp Shah served his articleship with the firm and qualified in 1997. He became a Partner in 2007. He has a diploma in Information System Audit from ICAI. He specializes in Audit, Management consulting and International Accounting Practices including controls, testing and compliances under Sarbanes Oxley Act (SOX).

He has wide experience in various industries like Hotels, Banks & Financial Institutions, Pharmaceuticals, Shipping, Travel services, Textiles, etc.

Amitava Chowdhury is a fellow member of Institute of Chartered Accountants of India. He is also a qualified Information Systems Auditor(DISA).

He specialises in audit, assurance and general attestation services in various type of industries like Hospitality, Travel and Tourism, Banking, Telecom, FMCG, Ferro Alloys, Carbide and Chemicals, Cement, Steel, Brewery, Airlines, Agro Industries, NBFC, etc. In addition, he has experience in due diligence, investigation and IPO assignments.

Nabanita Ghosh qualified as a Chartered Accountant in 1998. She was associated with various industries in India and abroad. She joined the firm as Partner in 2011.

She specialises in audit and assurance services in diverse sectors as Steel, Petrochemical, Hospitality, NBFC's and Service sector.

Mrinal Kanti Bandyopadhyay was an Article with the firm and qualified in the year 1981. He joined hospitality industry in which he acquired lot of proficiency and expertise both in India and abroad. He joined the firm as a Partner in 2011 and is in charge of the Bangalore Branch office. He has wide working experience in various industries for over 30 years. He has conducted market research of multimillion dollar projects and was engaged in various World Bank projects in various countries.

He is an expert in hotel management and hotel operations.

He has ample audit exposure covering large Banks, Financial Institutions, Heavy Engineering, Petroleum, Coalfields, Textile Companies, Iron & Steel plants, Real Estates and the Service sector.

Asish Kumar Mukhopadhyay served his articleship with the firm and qualified in 1992. He joined the firm in 1996 and was admitted to partnership in 2012. He has audit exposure to a wide range of industries like Hotels, Travel & Tourism, Banking, Telecom, FMCG products, Aviation, Power, Non Banking Finance companies and other industries in the Service sector.

Pijush Dey qualified in the year 2008 and joined the firm in the Taxation Division. He was admitted to partnership in 2014.

He handles the taxation and Tax advisory services. He regularly represents clients before the taxation authorities at all levels.

Jyoti Yalagoud qualified as a Chartered Accountant in 2006. She joined the firm as Senior Manager in 2013 and became a Partner in 2016.

She specializes in Statutory Audit and Assurance Services, Due Diligence and Risk Analysis study, Taxation and Transfer Pricing, IND AS implementation and audit. She has exposure in many industries like Hotels, Health care, Logistics, Banking, NBFC, Travel & Tourism, Construction and NGOs.

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