Smt. Rekha Kantilal Shah is a Chartered Accountant, LL.B., registered Insolvency Professional, with a Diploma in International Financial Reporting Standards from ACCA, UK, and a Master's Degree in Business Finance from ICAI. With 27 years of progressive professional experience, she possesses expertise in Internal and External Audits, Financial Planning, Budgeting, Financial Control, Project Automation, Regulatory Compliance, Account Finalization, and Insolvency and Bankruptcy Code matters. She worked nearly a decade in senior positions at the Assurance Departments of Indian member firms of Price Waterhouse Coopers and Grant Thornton, auditing large multinational companies. She also worked in taxation, representing matters before the Income Tax Appellate Tribunal and Commissioner of Income Tax (Appeals). As Group Chief Financial Officer of Infrasoft Technologies Limited, operating across seven countries, she managed accounts, taxation, transfer pricing, budgeting, merger compliance, revenue maximization strategies, and Board/Audit Committee deliberations. She drafted the Nomination and Remuneration Policy, Corporate Social Responsibility Policy, and Policy on Prevention of Sexual Harassment of Women at the Workplace. She prepared process documentation and an Accounting Manual, designed and implemented Internal Financial Controls based on COSO components, established organizational processes, introduced reporting formats and timelines, and strengthened interdepartmental coordination, resulting in improved organizational performance. As an Insolvency Professional, she has handled Corporate Insolvency Resolution Processes (CIRP), Liquidation and Voluntary Liquidation Processes, and provided professional support to Resolution Professionals in large assignments. She has delivered approximately 100 lectures at IIIPI (ICAI), ICSI-IIP, ICAI-IIIP, IBBI, and ICAI on Insolvency and Bankruptcy Code matters. She co-authored the "Handbook on Resolution Plan" published by ICAI and authored several articles on the IBC published in Taxmann's Resolve journal. She is a member of the IBC Committee of WIRC (ICAI) and served on drafting groups constituted by IIIPI for framing guidelines on: Enhancing the Role of Small-Sized Insolvency Professionals in the Insolvency Resolution Ecosystem; Peer Review Policy; Quality Assurance; and Valuation under the Insolvency and Bankruptcy Code.