CA's,
Business Advisors,
& Trusted Partners
SBM & Co is a Mumbai-based Chartered Accountancy firm known for its practical approach, professional rigour, and client-first mindset. With over a decade of experience and a team of 40+ professionals, we deliver a comprehensive suite of services across audit, taxation, compliance, internal controls, and strategic advisory.
We work with growing businesses, established corporates, startups, and global clients to help them navigate complexity, meet compliance with confidence, and drive sustainable growth.
Powered by Zoho One, enabled by strong processes, and driven by a passionate team, we combine domain expertise with technology-led execution to deliver value you can measure.

About us
What makes us different?
- A young, agile team guided by experienced partners
- Weekly in-house training and continuous knowledge-building
- Meticulous approach to quality and time management
- Friendly, open culture with a focus on collaboration and growth
Our Partners
CA Kunal Mishra
Kunal Mishra is a Fellow Chartered Accountant with over 10 years of diverse experience in the field of auditing and financial advisory. He leads the firm’s statutory audit and compliance vertical and plays an active role in driving the firm’s engagement quality standards.
His key areas of expertise include:
- Statutory Audits under Companies Act and LLP Act
- Tax Audits and FEMA Compliance
- International Tax and Advisory
- MIS System Implementation and Corporate Compliance
CA Yogesh Bhatotra
Yogesh Bhatotra is a Chartered Accountant with more than a decade of experience and is widely recognized as a stalwart in the field of GST. He leads the firm’s Indirect Tax and Litigation Practice, offering end-to-end support to businesses.
He has significant expertise in:
- GST Compliance and Process Structuring
- Litigation, Representation before GST Authorities, and Advance Rulings
- Indirect Tax Advisory across varied sectors
- Corporate Indirect Tax Structuring and Planning
CA Nishchit Shetty
Nishchit Shetty is a Chartered Accountant with over 10 years of experience, specialising in Internal Audit, Risk Consulting, and Business Process Advisory. He has led and executed internal audit engagements across a variety of sectors.
His key competencies include:
- Internal Audit and Internal Financial Controls (ICFR)
- Drafting and Implementing Standard Operating Procedures (SOPs)
- Business Advisory and Cost Optimisation
- Internal Process Automation via Zoho
Our Leaders
CA Yogesh Bhandari
Yogesh Bhandari is a Chartered Accountant with over a decade of experience, and a founding partner at SBM & Co. He leads the firm’s Direct Tax and Litigation Practice, combining deep technical expertise with a pragmatic and client-focused approach.
His key areas of specialization include Direct Tax Advisory and Litigation, Tax Assessments and Regulatory Compliance, Audit & Assurance Services, Business Valuation & Transaction Support, Corporate Advisory.
Asim Merchant
Asim Merchant is a Senior Manager with more than 30 years of experience, specializing in indirect taxation. He has extensive expertise in ensuring compliance under the GST regime (GST) for a variety of businesses. He manages GST compliances for corporations,
including filing of returns, conduct of GST audits, and preparation of annual returns. He has hands-on experience handling litigation cases under legacy tax laws such as MVAT, Excise, Service Tax, and Customs.
CA Harshad Raiyani
CA Harshad Raiyani is a Fellow Chartered Accountant with over 40 years of experience in the fields of direct taxation, bank audits, corporate audits, appellate work, and financial services. Over his distinguished career, he has handled a broad spectrum of tax and audit assignments and has represented clients at various appellate levels. Currently, his wisdom and guidance are helping shape the next generation of professionals.
CA Nidhi Dhandharia
Nidhi Dhandharia is a Chartered Accountant associated with SBM & Co for over eight years. She brings expertise in audits, tax planning, corporate advisory, and financial consulting. She has worked on finalising accounts for listed entities, stock valuation, financial analysis, and cash flow planning. She has also been involved in SAP implementations and supported clients in developing forex hedging strategies. Known for her structured execution and analytical depth, she continues to be a strong contributor to the firm’s commitment to quality and client value.
CA Niharika Chouhan
Niharika Chouhan is a Chartered Accountant, holds a Diploma in IFRS (ACCA), and has completed all three levels of the CFA Program (charter awaited). She has been associated with SBM & Co for over six years and plays a key role in the firm’s valuation and financial advisory vertical. With four years of prior industry experience, she has worked extensively on transaction support, ESOP feasibility studies, startup valuations, and investor presentations. She is known for her strong grasp of financial modelling, strategic thinking, and ability to deliver insights that add value to clients across sectors.
CA Krishnan Ramaswami
He is a fellow Chartered Accountant with 40+ years of experience in the field of Direct Taxation and Appellate work. He spends his time majorly with the clients solving their complex issues both on technical and managerial fronts.
He is a gentle human being and a mentor. His wisdom and guidance are helping shape the next generation of professionals who will become the pillars of tomorrow’s practice.
Our team
When people are financially invested, they want a return. When people are emotionally invested, they want to contribute.
40+
Professionals
What sets our team apart is not just technical competence, but a shared commitment to continuous learning, integrity, and client-centric thinking.

Do you need a consultation?
Our team has years of experience and expertise in diverse areas of law. The entire team is committed to providing results-driven service, ensuring that your legal matters are handled with the utmost care and precision.