Arjun: O hell with this profession!
Lord Krishna, please save me!
Shrikrishna: Arey Arjun, you are now
in practice over three decades. Well settled now. Then, why this frustration?
Arjun: I am really fed up with this
tax representation work. Nothing moves without corruption! So much wastage of
time and energy! And on the top of it, so much botheration and harassment. Life
has become miserable.
Shrikrishna: Relax, Parth. I have
explained to you the theory of Karma. You get the fruit of what you do.
Arjun: What do you
mean? Are we also corrupt?
Shrikrishna: What do you mean by
corruption?
Arjun: See, even for petty things, they take so much
of bribe! Right from locating your file – to passing of the order. Not only
that, even for delivering the order, you have to pay. They don’t do their duty
honestly.
Shrikrishna: I agree. But do you mean
bribery is the only form of corruption?
Arjun: Then what else is
corruption?
Shrikrishna: It could be corrupt
thinking, corrupt behaviour; any deviation from duty, especially knowingly, is
also corruption.
Arjun: I didn’t
follow what you want to say. Tell me, where we have not performed our duty.
Shrikrishna: See, Arjun. Your profession
is like that of the police. When you do audit, you are a financial police.
Arjun: I see your
point.
Shrikrishna: You curse
the police department for corruption. Do you sign all financial statements only
after
proper verification?
Arjun: Well, we
try our utmost to get all information and explanations. But as you know, we
cannot see everything.
Shrikrishna: And whatever discrepancies
you notice, how do you deal with them.
Arjun: Wherever
possible, we get it corrected. But sometimes, clients don’t accept the
correction. They insist on the presentation that suits them.
Shrikrishna: So they want it that way
only. That means some deliberate mistakes.
Arjun: Yes. After
all, it is to suit the banks, financial institutions and revenue authorities…
rather, all authorities under
all laws!
Shrikrishna: In short, adjustments!
Right?
Arjun: (smiles):
Yes, Lord. There is no financial statement without any ‘adjustment’.
Shrikrishna: And knowingly you sign them!
Arjun: There is no
alternative.
Shrikrishna: And still you say it is
‘True and Fair’. And also take full fees. Is it not corruption?
Arjun: There is a
point in what you are saying.
Shrikrishna: Further, you not only certify erroneous accounts, you help in
filing an erroneous return and then try to justify it as correct in the
tax-proceedings.
Arjun: In recent
years many such matters were exposed as scams or frauds. This has spoilt the
image of the profession. But what is the way out?
Shrikrishna: You need to act objectively, without fear or favour. You need to
be impartial.
Arjun: All this is
easy to say. But where is independence? If we do our duty strictly, we will
lose the assignment.
Shrikrishna: Then the entire profession needs
introspection. Where do we stand? Are we united? Have we lost our spine? Are we
compromising on principles?
Arjun: You have
opened my eyes. Still, unless we get united and act collectively, our voice
will never be heard. That is why people are running away from our core function
of audit.
Shrikrishna: True.
Then this is a serious ethical issue.
Arjun: Even the government does not listen to us.
There is no respect for the profession. We are being taken for granted. And see
the ever-increasing regulation! We can’t cope with it.
Shrikrishna: Government treats you like its own extended
arm. Your very survival depends on the laws and regulations. How can you raise
your voice?
Arjun: Then what is the solution?
Shrikrishna: Prove that you are indispensable. Be
assertive. You may lose a few clients; but eventually you will command respect.
Increase your credibility. That requires systematic working. And of course,
there is some sacrifice necessary.
Arjun: Unfortunately, the profession does not have
good and strong leaders. We lack courage and boldness to assert ourselves.
Shrikrishna: That is the reason… every time you have
to compromise on ethics. There is no point in blaming others. Stand up and
learn to say ‘No’ to ‘adjustments’. Update your knowledge, upgrade your skills
and maintain documents and discipline. Then you have nothing to worry. Good
rewards will flow. That is the theory of Karma.
Arjun: Yes, Bhagwan.
Om Shanti
(This dialogue is based on
the present unenviable situation of the CA profession and a few reasons for the
same.)
