Arjun (A) — Bhagwan, we meet every
month. I always get valuable insights
from you.
Shrikrishna — I also enjoy talking to you and
observe how you are following the principles from Geeta
A — I must admit that Kauravas
had a huge army; many times more than ours. But we won only because we followed
your advice.
S —Even today, you are in constant
war against evil. You can fight it only with the shield of ethics and sword of
action. If you want to be independent, you need to be eternally vigilant.
A—True. Times have changed.
People’s thinking has changed. Now we CAs are expected to be blood-hounds and
not mere watch-dogs.
S—Many scams are revealing
direct or indirect involvement of your clan. People are perceiving auditor’s
involvement. This is very dangerous.
A—I have the same dilemma as I
had in the Mahabharata what to do. It is whether to continue to act as
Auditor?
S—I understand your anxiety.
But what else can you do?
A—Krishna I feel like giving
up all audit and signing assignments.
S—That’s not the answer. A
professional like you cannot think of running away. Do you think there is no
risk in rendering other services like advisory?
A—The reality is that all
authorities are after our blood. They harass our clients – result – all
tensions come on us.
S—That’s precisely what I had
advised you in Geeta. Be detached. Yours’ probably is the only
profession that gets emotionally involved with the client.
A—We are trapped in a vicious
circle. On one side laws are radically changing. New laws are coming. Our own
Institute’s rules and regulations are a little too much for a small entity. On
the other hand, there is lack competent manpower. We can’t afford to employ too
many qualified people. The irony is that our clients don’t appreciate our
efforts and are also not willing to pay for our services! They take us for
granted.
S—That’s because they don’t
find any value addition. The client perceives your services as mere compliance.
A—Krishna but that is a wrong
perception. By ensuring compliance we save them from penalty and prosecution.
Another issue that bothers us is : How much to study? Under pressure we neglect
our health and family. There is no time to relax and live – we merely exist.
S—Today, you seem to be too
stressed.
A—Yes. As it is, every March
is like this. March mars our mood!
S—(smiles). In Geeta, I
advised you to be a ‘sthitapradnya’ – a balanced and steady mind.
Unperturbed by anything!
A—Krishna, it is easy to advise, but difficult to
follow. See how many fronts we have to fight – advance tax, GST, planning for
closure of books, gearing up for bank audits! To add to this our
assistants/trainees are on exam leave! On top of this the tax authorities are
all out for coercive recoveries! How can they have target oriented tax
assessments and recoveries? Government’s thinking is strange!
S—Arjun, why are you whaling?
I understand your difficulties. But today all professions are sailing in the
same boat. Please remember your very survival depends on the laws made by the
Government! Don’t complain about complicated and confusing laws.
A—I envy other professions –
that perform and also enjoy without any tension!
S—That’s a wrong impression.
Grass is always greener on the other side.
A—What was the point you were
making?
S—See, you criticised the
Government. Now elections are coming. It is your duty to vote consciously. And
also educate and motivate others to do so! As intellectual professionals you
owe a duty to the nation and society.
A—That’s OK. But this year I
am worried about bank audits! The recent scams are frightening!
S—Ensure that you write to the
previous auditor. Better talk to him and get fair idea and opinion about the
branch you are going to audit. Also, keep the record of your work – working
papers. In short, be diligent, meticulous and careful. Timely communication
backed by proper evidence will help you in doing the work smoothly. Remember,
work should not only be done; but it should be seen that it is done.
A—Yes, Lord! I cannot run away
from the profession. Everywhere the
things may be the same. Whatever I do, I must do it properly and diligently. I
seek your blessing!
S—You are always blessed, My
Dear!
Om
Shanti.
