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Firm Partners
CS Santosh Kumar
CS Santosh Kumar is a Fellow Member of the Institute of Company Secretaries of India. He has done
Bachelors in Economics and Law. He is a member of ICSI Institute of Insolvency Professionals and is a
registered Insolvency professional with Insolvency and Bankruptcy Board of India. He is a Certified
Associate from Indian Institute of Bankers (CAIIB). He also has Diploma in Business Finance (DBF from
ICFAI).
During his more than two decades of professional journey he has served in various public sector
banks/ private sector organizations in diverse capacities. He started his career as a practicing
company secretary in 2003 and then moved to banking sector. He had served as Officer with Canara Bank
during 2003-06, as Manager, Foreign Exchange with Union Bank of India during 2006-08 and as Senior
Manager - Corporate Credit with Corporation Bank during 2008-09. He had a short stint in 2009 with
Dewan Housing Finance Corporation Limited, Mumbai where he led Project Finance Division.
Having served the public sector banks and private corporate in various capacities for more than six
years he started his firm Santosh Kumar & Associates, Company Secretaries in 2010. Since then he is
working as a founder partner at the said firm and is into practice majorly covering areas of Corporate
Laws Consultancy, Accountancy, Audit, Financial Services and Consultancy, Fund raising through Equity
and Debt, Project Finance including debt syndication, Corporate Restructuring, GST, Insolvency Laws,
etc. His has been representing professionally at Company Law Board, NCLT, NCLAT and has experience of
handling corporate matters at various High Courts and Supreme Court of India.
He was member of Managing Committee of Patna Chapter of EIRC of ICSI from January 2011 to January
2019 and has served as Chairman of Patna Chapter of EIRC of ICSI from January 2011 to May 2013. He has
been contributing as resource person and speaker at numerous seminars and webinars of ICSI, various
Industry Associations including Bihar Industry Association and Bihar Chamber of Commerce, Indian
Chamber of Commerce, etc. He had served as a member of Auditing Standards Board of the Institute of
Company Secretaries of India (ICSI) for 2020 and member of the Expert Group on Auditing Standards of
ICSI for 2021-23. Presently he is serving as Treasurer of the Eastern India Regional Council of the
Institute of Company Secretaries of India and as Ex-Officio member of Patna Chapter of EIRC of ICSI.
CS Manjay Kumar
CS Manjay Kumar is a highly qualified and experienced Company Secretary, with a strong academic
background comprising a B.Com (Hons), LLB, FCS, and an MBA in Finance. He leads the firm in offering
wide range of secretarial and legal services, ensuring clients meet their compliance requirements with
precision and timeliness.
CS Manjay Kumar has also made significant contributions to the professional community as a leader
within the Institute of Company Secretaries of India (ICSI). He has served as Chairman, Vice-Chairman,
and Secretary of the managing committee of the Patna Chapter of EIRC of ICSI, playing a key role in
promoting the profession and supporting the development of Company Secretaries in the region.
In addition to his role in the firm, CS Manjay Kumar currently serves as a member of the GST
Grievance Redressal Committee for the state of Bihar.
CS Kritika Anand Tiwary
CS Kritika Anand Tiwary is a Fellow Member of the Institute of Company Secretaries of India (ICSI)
and a commerce graduate from Patna University. With over 10 years of experience in Corporate Laws
Consultancy, Corporate Restructuring, and Corporate Litigations, she has developed a strong expertise
in navigating complex corporate legal matters.
CS Tiwary has qualified the Insolvency Examination conducted by the Insolvency and Bankruptcy Board
of India (IBBI) and is also certified by NPTEL in collaboration with IIT Roorkee for her proficiency
in Working Capital Management.
As a dedicated professional, she has actively contributed to the Institute of Company Secretaries of
India, serving as a Member of the Managing Committee of the Patna Chapter of the Eastern India
Regional Council (EIRC) of ICSI. She has also chaired the Professional Development Committee of Patna
Chapter of EIRC of ICSI and served as a member of the Newsletter Committee of EIRC.
CS Tiwary is passionate about sharing her knowledge and expertise, frequently speaking on various
industry topics and authoring articles including for the Chartered Secretary journal published by
ICSI. Her continuous academic engagement and contributions to the profession underscore her commitment
to professional development and corporate governance.
Team Members
CS Sushmita Singh
Manager, Secretarial
CS Sushmita Singh is an Associate Member of the Institute of Company Secretaries of India (ICSI) and
holds a Master’s degree in Commerce from Vanijya Mahavidyalaya, Patna University. With a strong
foundation in corporate finance and governance, she brings a meticulous and analytical approach to her
work, specializing in ensuring compliance with the Companies Act, 2013. She is responsible for
preparing and filing statutory documents, maintaining corporate records, and managing the legal
aspects of corporate governance.
Nikhil Kumar
Senior Manager, Finance & Taxation
Nikhil Kumar has been associated with the Firm since 2015, bringing a decade of experience in finance
and taxation. A commerce graduate from Patna University and currently pursuing his CS Professional
qualification, he specializes in managing direct and indirect taxes, with a focus on tax planning and
compliance. Nikhil also plays a key role in accounts finalization, financial reporting, and internal
audits, ensuring accuracy and regulatory compliance in all financial matters.
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