Arjun (A) — Hey Bhagawan, I always envy you. You are always
enjoying without any worries !
Shrikrishna (S) — Why? What did I do to enjoy?
A — See, we are slogging here on GST; struggling
to somehow push the returns; and you played ‘Govinda’ dancing on music
with people !
This year you enjoyed the independence
day by breaking the Dahihandi.
S — What you are saying is right ! But it is not
that I enjoyed because it was my birthday. It is my very nature to be cheerful.
That is Karmayoga with detachment that I preached through Geeta to you.
Did you forget it?
A — It is very easy to say so; but you don’t
know our plight in complying with the tax laws. It is a nightmare !
S — I appreciate that. But see my case. I was
born in prison at midnight. If king Kansa had known about my birth, he would
have killed me. Then it was heavily raining. There was a flood in river Yamuna.
In that situation, my father took me across the river and left me at Gokul.
A — Yes, I am aware.
S — Further, right in my early childhood, there
were attacks on my life, from cruel demons! I had a hard life.
A — I know, you had to fight with many Rakshasas
throughout your life.
S — So enjoyment and cheerfulness is my very
nature – ‘Swabhaava’. It does not depend on external factors. You have
to do your karma religiously.
A — That is OK. But here the Government has made
it a total mess ! They are pushing the GST when their own machinery is not
geared up.
S — Arjuna, you have faced many more challenging
situations when you were in exile for 12 years, and when you fought at Kurukshetra
in Mahabharata !
A — That is true; but our Government authorities
are more dangerous and fierceful than those Kauravas. Here, there is
nothing but confusion.
S — Cool, Arjun. Cool down. Things will be
settled soon. You only put in sincere efforts. Start in time.
A — But simultaneously, we have to do tax
audits. That deadline is also approaching. There are festivals in between.
Articles are on leave. I wonder how we are going to manage all this !
S — They will give you enough time. Don’t worry.
A — Don’t tell me. Nowadays, they have stopped
giving extension !
S — Never give up hope. Think positive.
A — Actually, I forgot to tell you one incident
of one lady CA. She is a very average practitioner mainly into traditional
work.
S — What happened to her?
A — She had two new clients. One wanted some big
amount of loan. By coincidence, the other client claimed to be rendering
financial services; arranging for bank-loans and so on.
S — Good. So she introduced one to the other.
Right?
A — Yes. And that person asked for advance fees
by cheque as well as cash for expenses. The client who wanted loan insisted
that he would do this only through this CA lady.
S — Oh ! That’s dangerous.
A — You guessed it right. She collected fees,
issued her receipt; and passed on the amount to the other person through bank.
S — Even cash ?
A — No. That she delivered physically.
She sent email to him saying that she
has passed on to him the full amount. He confirmed it by return email; but with
a little vague wording.
S — That person must have let her down.
A — Absolutely ! He ditched both – the lady as
well as that other client. And both the clients have filed criminal complaints
against each other, dragging the CA also into it.
S — So sad !
A — And on the top of it, he also filed a
complaint to our Institute! Poor lady. She just allowed the amount to be routed
through her hands and is now in deep trouble !
S — That is because she issued a receipt as if
she was going to render the service ! I know, she did it innocently, with
honest intention.
A — So vulnerable our profession is !
S — So, again I tell you; Be very cautious. You
will be signing many audit reports this month. Be proactive. Be clear in
communicating. Don’t risk your own image while accommodating a client. Do
proper documentation. Keep all working papers. Don’t have too much good faith
in others. If there are new assignments, write to the previous auditor
immediately. Ensure, by careful verification and in writing that previous
auditors’ audit fees have been really paid – Get proper appointment letter and
engagement letter.
And………
A — Oh Lord ! You are telling me the entire Code
of Ethics now perhaps for the 50th time! I know it by heart.
S — But unfortunately, you don’t follow it and
then succumb to remorse ! It is my duty to tell you, advise you till you get
it. Just as I did it in Geeta.
A — And Bhagawan, I do put your advice in
action most dutifully !
S — True ! But you must follow it more
skillfully for yoga is skill in action! Do your Karma diligently;
perform your part of duty diligently; and the fruit will follow. That is my
duty !
Om Shanti.
The purpose of this
dialogue was to underline the importance of documentation in our work and point
out the vulnerability. Acts done in good faith and to accommodate others may
sometime backfire very badly.
