Mahesh is President and founder of Structured Credit International Corp. (SCIC), which provides financial advisory services on ratings and capital markets access for emerging markets and other clients. Prior to forming SCIC, he worked for ten years at MBIA Insurance Corporation and CapMAC Asia as Managing Director and as an Alternate Director for ASIA Ltd. Mr. Kotecha helped establish ASIA Ltd in Singapore and ABS Finance in Indonesia. His responsibilities included US deal origination and deal execution, involving student loans, home equity loans, trade receivables and other corporate and consumer assets and such financing instruments as Asset Backed Commercial Paper, Term Debt, and Collateralized Debt Obligations. Before joining CapMAC, Mahesh was Senior Vice President for Product Development at Kidder, Peabody where he led the firm into the UK mortgage-backed securities markets, structured the first public Collateralized Bond Obligation (CBO), and advised International Finance Corporation (IFC) on its triple-A ratings and Turkey on a $1.1 billion collateralized, triple-A rated bond issue.

Until 1987, Mahesh worked for Standard & Poor's Corporation (S&P), where he founded and headed the international public sector credit ratings department, with responsibility for all credit ratings on non-US municipalities, sovereign governments, supranational borrowers as well as financial and industrial institutions owned or largely controlled by national or regional governments. In Africa, he led the team that did the first ratings of African Development Bank and in Latin America, he led the efforts to rate and review Venezuela and Mexico, including Nafinsa. He also founded and headed S&P's non-US structured finance group to rate transactions backed by non-US collateral. Prior to joining S&P, Mr. Kotecha worked at the Federal Reserve Bank of New York, where he introduced the concept of loan sampling in the supervision process, helped implement the shared national credit program and invested foreign central banks' dollar reserves in the US capital markets. Previously he worked at the United Nations Development Program (UNDP) for three years.

Mr. Kotecha holds a Master's degree in management from the Sloan School of Management at MIT (1974), and a Bachelor's degree in physics and engineering from Harvey Mudd College in Claremont (1970), California. He is a Chartered Financial Analyst (1985), has been listed in Who's Who in America and is a member of the US-based Council on Foreign Relations, where he was an Adjunct Senior Fellow (1999 – 2002) and Co-Chairman of the Board of Directors' Advisory Committee on Africa. He served on the Corporate Council on Africa's Commission on Capital Flows (2002-2003) and was a member of Board and the Rating Committee of BRC Investor Services (a Colombian rating agency sold in 2014 to S&P). He is also a member of the International Advisory Panel of the East African Development Bank and the Bretton Woods Committee.