Aye Myat Phyu

As audit and accounting professional with over 3 years of experience at KPMG Advisory Limited and PKF (Myanmar), specializing in assigned tasks for consumer products, manufacturing, microfinance and real estate sectors. Demonstrated expertise in conducting external audits, accounting, USAID compliance reviews, and NGO assessments. Skilled in utilizing Audit Software, MYOB, and advanced Excel for financial analysis and reporting. 

WORK EXPERIENCE

Advisory Assistant Associate/Associate (Oct 2022 – Feb 2025)

     KPMG Advisory (Myanmar) Limited 

Audit & Assurance

Engagements for manufacturing, financial services, real estates and microfinance clients. (Internal Controls and Substantive Procedures)

Performed comprehensive audit procedures including:

• SOP walkthrough and flowcharts
• Internal control testing and risk assessments
• Financial statement analysis and substantive testing
  • Bank reconciliations and cash count procedures
  • Accounts Receivable/Payable Confirmations 
  • AR/AP Aging analysis
  • Revenue recognition, ECL testing and cut-off testing
  • Fixed asset verification and depreciation recalculation 
  • Inventory valuation and cut-off & YE count procedures
  • RPT Confirmations/Disclosures
  • Recalculation of Rental/Prepaid Expenses and HR Costs
  • Journal Entries Testing (High Risk and IPE)
  • Borrowing analysis and interest recalculation
• Managed documentations and working papers using firm methodology

Advisory Services

• Executed micro-assessments and spot-checks for NGOs/INGOs under UNDP and UNFAP
• Assessed internal controls and operational efficiency within HACT framework
• Performed expenditure verification and compliance testing for USAID-funded projects
• Prepared comprehensive audit reports and recommendations

Accounting Services 

For branch of international banking card services company,

• Prepared the monthly financial reports (using MYOB software)
• Statement of Financial Position
• Income Statement 
• Trial Balance
• General Ledger 
• General Journals 
• Monthly Bank Reconciliation
• Balance-sheet breakdowns reconciliations
• Fixed Asset Register and Depreciation Schedule
• Monthly Prepayment Schedule
• Statement of Cash Flow 
• Prepared required documents for Audit purposes

Junior Audit Associate (Nov 2021 – Oct 2022)

PKF Myanmar (Thida & Partners Ltd.)

Audit & Tax

• Participated in audit engagements across consumer goods, oil & gas, and manufacturing sectors 
• Participated in preparing tax returns including Commercial Tax (VAT or GST), and Corporate Income Tax 
• Supported senior team members in financial statement preparation and documentation under IFRS standards 
• Performed account test of details and analytical procedures 

EDUCATION 

• Bachelor of Commerce (B. Com) (2018)
• Master of Commerce (M. Com) (2021) Yangon University of Economics
• Diploma in Accounting (2016), LCCI Level - 3 
• Association of Chartered Certified Accountants (ACCA Part-2) (In Progress)
• Certified Public Accountants (Part 1 – Passed) (2019), Myanmar Accountancy Council

OTHER QUALIFICATIONS

• Certificate Business English Writing Course (Y.E.S English)
• Certificate of Online English 4 skills test (EF SET) 
• Certificate of Advanced Business Calculation and Business Statistics 
• Certificate of Microsoft offices Course 
• Certificate of Professional Account and Admin ,SingAcc Professional Services