Arjun (A) — O’ Lord, you have always been telling me the importance of
ethics; but ………
Shrikrishna — ‘But what, Arjun?
A — In practice, it is very difficult. I will have to close down my practice. Whatever I do, there is some misconduct or
the other. Just not possible to escape.
S — (smiles). What you say is largely true. But ultimately, it is in your own interest to
follow the rules of ethics.
A — How?
Many times it is a burden.
S — You are mistaken. Yours is not only a profession; but a
mission!
A —This is very philosophical and idealistic.
S —Listen, the very foundation of any
profession is credibility. If that is
lost, not only that individual member but the entire profession suffers.
A — It’s really a challenge. Just think, we as chartered accountants are
answerable to so many authorities – MCA, SEBI, Tax authorities, Bankers, RBI,
FEMA, Labour law authorities, authorities under many economic laws and most
importantly, our client! This is very
unfair!
S — I appreciate this. But often when a few members commit
misconduct, the society perceives the entire profession as unethical. Then your
professional brothers also suffer for no reason.
A — True, we do slog in updating our
knowledge, delivering the quality. But
one factor is beyond our control. We
became helpless.
S — What is that?
A — Corruption! Wherever we go, corruption gives frustration
to us.
S — It is difficult to disagree with
you. But what do you mean by corruption?
A — Bribery!
Even if a case is hundred per cent perfect, it does not reach finality
without some greesing. Professionals are made helpless.
S — What if you refuse?
A —The authorities have tremendous nuisance
value. They can make one’s life
miserable if their demand is not ‘satisfied’, and client gets scared as his
business is disrupted. In spite of
representing the case perfectly, the client gets an impression that the case
gets ‘settled’ by money and not by merits of our presentation!
S — Do you feel bribery is the only form of
corruption? Any compromise on principles
for a personal gain is corruption.
A — What do you mean?
S — Have there been times when you sign a accounts
without diligently verifying its correctness, or sometimes even knowing the
deficiencies in the accounts? And you
take fees. Is it not corruption?
A — It is a point worth thinking about!
S — Arjun, corruption is of thoughts
also. Tell me, you CAs are perceived to
be those who can ‘manage’ things! Many a
time it is perceived that, you people help find loopholes in the laws. .
A — Yes.
I have also experienced that. It
is very painful as most of us are not of that sort.
S — So, you need to introspect. Just think, you people manage even your ‘CPE’
hours! Some pay the seminar fees; but
often not remain present. Even if you
are physically present, you enjoy your ‘siesta’. Is it not ‘corruption’?
A — Lord, now don’t give me any more
instances! I feel more and more guilty;
if not ashamed! We are burdened by so
much unnecessary and useless matters and are surrounded by such imperfections
of the society such as complicated legal systems. Tell me what is the solution?
S — Unity amongst yourselves and strong
leadership. Don’t allow it to be a
spineless profession. You need courage
to stand up and fight. After all you are
financial ‘police’. You cannot help or
ignore the thieves!
A — We also need strong leaders.
S — How can you expect strong
leadership? Even your elections are
fought on the basis of caste, community, language and such irrelevant factors
whereas merit and motivation to serve should be the sole criteria. This, I say, is corruption of ‘thoughts’.
A — I agree that we can bring about the
change only by united action with strong leadership. It will be my ‘New Year Resolution” for 2019!
S — New Year Resolutions are never acted
upon. Take it as life mission! Then only you will get ‘Divine Support and
blessings’!
A — Yes Bhagwan.
Om Shanti
This dialogue is meant for reinforcing the
importance of ethics and the need for unity to achieve the triumph of
righteousness over evil.
