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December 2017

Ethics And U

By Chandrashekhar Vaze
Chartered Accountant
Reading Time 5 mins

Arjun (A) — (Chanting
bhajan) Hare Rama hare Rama, Rama Rama Hare Hare!

Hare
Krishna Hare Krishna, Krishna Krishna Hare Hare!

Shrikrishna (S) — Arey.
Arjun! What makes you chant so ardently? Any serious problem?

A —    I have learnt that in this kaliyug,
Namasmaran
is the only remedy. Finding it difficult to survive.

 

S —    What
happened? This is your normal grumbling.

 

A —    This
profession is so demanding and absorbing that you can’t think of anything else.
Compliance! Compliance!! and compliance!!! – or else, penalty and prosecution.
There is no other thought in mind!

 

S —    I
had told you, change of work is the best relaxation. That keeps your creativity
alive.

 

A —    But
what else to do? We don’t get time to come out of the work.

 

S —    You
should have developed some hobby. That would keep you mentally at peace.

 

A —    CA
pass hote hote jaan nikal gayi. Hobby ke liye time kidhar tha!

 

S —  You
have to take out some time. Have some social life. Come out of this obsession
of practice.

 

A —    Social
work? That reminds me. My friend is in deep trouble because of this social
work!

 

S —    How?
What happened?

 

A —    He
was helping a social organisation of which he was a member. They were doing
purely social work.

 

S —    Very
good.

 

A —    No.
That only brought him into trouble.

S —    How?

 

A —    Since
he is a CA professional, they expected him to streamline the administrative
things. He was neither a trustee nor an office bearer.

 

S —    Then
what was the problem?

 

A —   In
their constitution, there was a mention that the Trust may appoint an
administrator and a token remuneration was also allowed in the bye-laws.

 

S —    Oh!
Then what?

 

A —   They
started calling him `Administrator!’ But he was working purely honorarily. He
did not even think of the remuneration. He never received any such honorarium.

 

S —    Then
where is the problem?

 

A —   Earlier,
there was an office bearer who had committed many irregularities. My friend
exposed his mis-deeds. So he had to leave. He was waiting for vengeance.

 

S —    But
what wrong did your friend commit?

 

A —    Actually,
my friend was a partner in a CA firm. The audit of the trust was pending due to
the disorganised functioning of that old office-bearer. So my friend, with good
intentions, got the audit completed in his firm. The partner did it. My friend
was never involved in the process of audit. As an administrator, he guided and
helped the staff of the institution in complying with the audit requirements.
He was like a friend and guide.

 

S —    Finally
what happened?

 

A —  The
old office-bearer has filed a complaint to ICAI that my friend did the audit of
an organisation of which he was himself the Administrator! They say it is
conflict of interest.

 

S —    Very
sad. One needs to be very cautious.

 

A —    Actually,
he was not a part of decision making nor had any executive powers. He was
described as Administrator merely because he was helping them out to clean up
the old mess.

 

S —    Poor
fellow! I feel, he will be absolved if one considers the scenario in totality.
Things happen inadvertently.

 

A —    It
is a big lesson to all such ‘social workers’ who are practicing as CAs.

 

S —    I
agree with you. But don’t worry. Your friend should come out clean if what you
say is true. If his karma is bonafide, it is my duty to give the fruit
accordingly.

 

A —    Let’s
hope, he will be absolved. He is very nervous now. The ultimate result may be
favourable; but the process of enquiry is very cumbersome. The mental agony in
itself is a punishment.

 

S —    But
that should not deter you from doing good social work. Only a little more
caution is required. For this, these should be a constant hammering of the code
of ethics.

 

A —    True.
I must thank BCAS for making us aware of all such realities of life. I will
certainly think of taking up some good social work.

 

S —    Good.
You are blessed!

 

          Om
shanti.

 

The purpose of this dialogue is to bring out some real life
situations where things happen inadvertently.
_

 

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