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Appreciating that challenges could come from many fronts, Inovastra works together with our network of experts to ensure we would be able to bring solutions through people with various areas of expertise. Each of them have strengths and experiences in specific disciplines and industries.


Muhammad Arzim Naim

Accounting for Shariah-based Finance

Muhammad Arzim Naim is a chartered accountant and a practicing accountant of the Malaysia Institute of Accountants (MIA), a fellow member of the Association of Chartered Certified Accountants (ACCA), member of the Chartered Institute of Islamic Finance Professional (CIIF), carrying the title of Chartered Professional in Islamic Finance (CPIF) and a PhD in Islamic Finance from International Centre for Education in Islamic Finance (INCEIF).

He has spent most of his professional career life in auditing and assurances, including working as an accountant for listed company before joining academia. He is currently an accounting and auditing lecturer for the Universiti Kebangsaan Malaysia (National University of Malaysia) and his area of research includes accounting for Islamic financial instruments, accounting for zakat computation, auditing and Shariah auditing. He is also heading his own accounting firm, ARZIM ASSOCIATES (NF1015) providing consultancy and training in the area of accounting and Islamic finance. He is currently a Shariah Committee member for Kenanga Investment Bank Berhad and a panel trainer for MIA and Securities Commissions of Malaysia in the area of accounting for Islamic financial instruments and Islamic finance. He is also a visiting lecturer to several local universities. His teaching and training cover local and overseas assignments.


Sharath Martin

Strategy and Risk Management

Sharath Martin is a seasoned business leader and risk management executive, attuned to optimising revenue and profit in intensely competitive markets. He has led risk management functions in one of the world’s largest business advisory firms, a major congolomerate as well as with the national capital market regulator. A respected industry thought leader, he has proven capability in designing strategic risk management systems and processes to deliver real business value, going well beyond mere compliance.

Sharath is adept at developing strategic plans, utilising deep analytics, that provide measurable strategic outcomes. This is then underpinned by robust performance monitoring and effective goverance and risk management capability to bolster strategy execution. Sharath has a Post Graduate Diploma in Financial Strategy, with Distinction, from the University of Oxford, Said Business School, is a Fellow of the UK Association of Chartered Certified Accountants and a Chartered Accountant with the Malaysian Institute of Accountants.

With extensive experience over an extended period of time as a transformation catalyst for new business initiatives, including go-to-market programs and opportunities in large, geographically dispersed markets, Sharath strongly supports developing the next generation of corporate executives to become business leaders of tomorrow. He is also deeply passionate about improving sustainability, governance and accountability, in both the corporate world as well as the public sector.