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contextRef="D_ChangeInManagement1">Appointment</in-capmkt:TypeOfChange><in-capmkt:CategoryForChange contextRef="D_ChangeInManagement1">Auditors</in-capmkt:CategoryForChange><in-capmkt:DesignationOfDesignatedPerson contextRef="D_ChangeInManagement1">Statutory Auditor</in-capmkt:DesignationOfDesignatedPerson><in-capmkt:SalutationOfDesignatedPerson contextRef="D_ChangeInManagement1">M/s.</in-capmkt:SalutationOfDesignatedPerson><in-capmkt:NameOfDesignatedPerson contextRef="I_ChangeInManagement1">S P M L &amp; Associates</in-capmkt:NameOfDesignatedPerson><in-capmkt:EffectiveDateOfReasonOfChange contextRef="I_ChangeInManagement1">2026-09-22</in-capmkt:EffectiveDateOfReasonOfChange><in-capmkt:TermOfAppointmentInMonths contextRef="D_ChangeInManagement1" unitRef="pure" decimals="INF">60</in-capmkt:TermOfAppointmentInMonths><in-capmkt:BriefProfile contextRef="D_ChangeInManagement1">M/s. S P M L &amp; Associates, Chartered Accountants, is a leading professional services firm with a legacy of over three decades in audit, taxation, financial advisory, and compliance services. 

Founded by CA Prakash Hiralal Gattani, the firm is known for its technical expertise, ethical approach, and client focused solutions. 

With a strong multi-location presence, the firm provides seamless financial and regulatory solutions to corporates, financial institutions, government bodies, and emerging businesses. 

The firm has 10 partners along with a team size of more than 100 executives to handle the varied kind of professional assignments. 

The firm is guided by a proactive and strategic approach and delivers value-driven financial and regulatory services to its clients. The firm is doing the Statutory and Internal Audits of Listed / Public / Private Corporates and Government Companies. The firm has been peer reviewed as per the guidelines issued by the Peer Review Board of ICAI.

The firm is also registered with CAG (Comptroller and Auditor General of India) and RBI (Reserve Bank of India) as Category I firm for various government and banking assignments.

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