By C.N. Vaze
Chartered Accountant
Shrikrishna:
Yes, my dear Arjun, how was Diwali? Any special purchases for Draupadi and
Subhadra?
Arjun:
Lord, due to this Covid-19 created by you, our coffers are empty. No money.
Running hand to mouth.
Shrikrishna:
I created Covid?
Arjun:
Who else? You are the Doer and Undoer of everything. Creator and Destroyer,
both.
Shrikrishna:
No, Arjun. I don’t create any pandemic. It is you mortals that invite
everything by your acts. It is a fruit of your karma. Anyway, how is
office going on? Still working from home?
Arjun:
Yes, Lord. In Mumbai, without local trains activity gets paralysed for a common
man. Staff cannot attend office. Efficiency is hampered.
Shrikrishna:
Why? One gets ample time at home.
Arjun:
Correct; but other necessary references are not readily available. But forget
that, I am disturbed due to another serious problem.
Shrikrishna:
What is that?
Arjun: See.
There is always last minute rush in our offices. Many complicated and delicate
issues arise in many cases. There is a dilemma as to what stand to take.
Shrikrishna:
Agreed. Even in the Mahabharat war you were faced with the dilemma – to
fight or not to fight! It’s a part of life.
Arjun: But
in our case it is all the more difficult. It is a daily phenomenon.
Shrikrishna:
Then take some expert advice. Discuss with the client.
Arjun:
That’s the problem, Bhagwan. There is no time. It is like fire-fighting.
So, ultimately we take a stand on our own and go ahead.
Shrikrishna:
So then…?
Arjun:
If anything goes wrong, the clients start blaming us. They speak from both the
sides. Actually, we take a decision which we honestly think is for the client’s
benefit.
Shrikrishna:
Agreed. But you have no control over the outcome. If it clicks, no one gives
credit, but if it misfires, you are to be hanged.
Arjun:
You said it! What to do?
Shrikrishna:
I see there are two reasons for such a situation. Firstly, you are not
proactive. Why the last minute rush every year? Secondly, you don’t communicate
with the client in time and involve him in the decision. Explain the pros and
cons.
Arjun:
But they say, it’s left to us.
Shrikrishna:
Fine. But then, they cannot blame you later. They were given an opportunity.
Arjun:
I remember, in the war also, you used to give opportunity to everyone before we
killed them!
Shrikrishna:
Moreover, please keep your role clearly in mind. You are an adviser and not the
decision-maker. Don’t step into the shoes of the client.
Arjun:
Just see, for example, there is the Vivad se Vishwas scheme of the tax
department. In many cases, appeals are dicey. Out of several grounds, a few are
strong, others very weak.
Shrikrishna:
Then you should communicate to the clients well in time about the scheme, what
are the merits, what are the stakes involved and take them into confidence.
Perhaps, they can also suggest something useful.
Arjun:
I agree. I must do this right away. Actually, the last date is 31st
December.
Shrikrishna:
Even in the tax audits and returns, you anticipate the issues of dilemma in
major cases. Start thinking immediately. Obtain experts’ views.
Arjun: I will do it on priority
basis. A few of my friends have received complaints made by clients to the
Council. They say, the CA took decisions directly without informing them!
Shrikrishna:
Remember, after explaining my full philosophy in the Bhagavad Geeta, I
asked you whether you have understood what I was saying; and then asked you to
take your own decision, use your own discretion. I said
(‘yathechchhasi tathaa kuru’).
Arjun:
Yes, Bhagwan. I will use my discretion and act.
Om Shanti!
(This
dialogue is based on understanding clearly the role of a professional, and the
importance of timely communication with the client while taking any stand.).
