Arjun
(A) — (alone, chanting prayers)
Hare Ram Hare Ram Ram Ram Hare Hare
Hare Krishna Hare Krishna Krishna Krishna Hare Hare
He Bhagwan ! I can’t see
you anywhere. There is a deep darkness all around; and you are also dark
(Krishna) in complexion!
Hare Ram Hare Ram Ram Ram Hare Hare
Hare Krishna Hare Krishna Krishna Krishna Hare Hare
Shreekrishna enters – (smiling at the sight of Arjun)
S — Re
Arjun, What’s the matter? Can’t you see me? I am omnipresent. I am there in
your heart.
A —
You are right; but I have lost my heart. I have lost everything! I have lost my
senses!
S — Cool down, Arjun. I had told you in Geeta that one has to be “sthitapradnya”
– always cool and collected. Never lose your balance. Tell me what happened.
A — Nothing is happening!
Clients
are not coming in time. Accounts are not ready. Audits are pending. Articled
trainees are on exam leave. So many difficulties! And Government is not
extending the date.
S — That’s your annual grumbling. Why don’t you improve your ways
and become pro-active?
A — It is very easy to say so. But our profession is essentially
reactive. Government, regulators and clients do something and we are expected
only to react and also act! We can do audits only after the clients’ accounts
are finalised. Government keeps on changing the forms, regulators introduce new
systems; new requirements without understanding practical realities.
S — But now with computerisation everything is digitised.
How is it that the work is
not completed on time.
A — Many clients are not tech-savvy. They rely on us. Small
businessmen, senior citizens, charitable organisations, housing societies and
such other people are not used to the `digital environment’.
S — So you mean, you alone have to take care of 1000 such small
clients!
A — Precisely! And further, in case non-audit assessees the date
was extended from 31st July to 31st August. So, the July
load was carried forward to August 2018. Further GST requirements are keeping
us busy round the year! – It is a big volume.
S — Why don’t you represent to the Government?
A — We are doing it repeatedly; but it is falling on deaf ears. We
are helpless. Our Institute had made an excellently drafted convincing
representation – and it was rejected on 3 occasions! Actually, there is
something structurally wrong in the present statutory deadlines.
S — Relax. You will get extra time.
A — But when? On 29th September? – when we have
virtually, somehow pushed the returns!
S — That means, somehow or the other you can do it!
A — No. Really speaking, it is humanly impossible. And quality
suffers; let alone the stress that affects health.
S — But you have to stick to your discipline and ethics. You can’t
afford to compromise on quality. That will defeat the very purpose of audit.
A — Yes. Everybody expects that CAs should maintain discipline,
give quick results and at the same time ensure quality! Further we have to
ensure many compliances on day-to-day basis. Hence, we don’t have time for
creative and meaningful work.
S — You say there is no room for creativity; but in all scams
Government feels that it was the ingenuity of CAs.
A — That’s the pity. Real thieves are different; but everywhere CAs
are blamed. CAs are expected to perform the role of fraud-detectors even in the
normal audit! No one realizes that there is difference between audit and
investigation. I at times wonder why I became a CA!
S — Don’t be so nervous. Things will improve.
A — I don’t see any chance of that. We are facing humiliation
everywhere. Everybody is taking us for a ride. – Government, regulators,
clients, bankers, staff, even our articled trainees!
Everybody is deviating from
ethics.
S — That is Kaliyug. But you should never compromise on
ethics. You need to be more firm and assertive.
A — I am aware of all this philosophy. Unfortunately though we are
not a part of unethical acts, we are expected to certify the reporting is
correct and `true and fair’.
S — It seems, your grievances are unbearable today.
A — Yes. We have no choice. By nature, we are not rebellious. But
sometime, our feelings are going to explode. Hell with this compliance
practice! They are thrusting everything on us; and on the top of it, Government
is not even listening to our genuine requests.
S — So, what to do now?
A — Arey Bhagwan, when I am helpless, I approach you with
this question. And today you are yourself asking me this question? So, you also
don’t have the solution, it seems!
S — Go to the Courts.
A — Ah! I am skeptical about it. And even if Court intervenes,
Government will not understand the spirit of the verdict. There is no savior
for us.
S — Hmmm!
A — And in this birth, becoming and practicing as a CA appears to
be a sin! So I don’t know what is going to
happen in next birth.
S — We will see of next
birth. But what are you going to do now?
A — Beg to FM, wait, watch and chant bhajan –
Hare Ram
Hare Ram Ram Ram Hare Hare
Hare
Krishna Hare Krishna Krishna Krishna Hare Hare
Note: The above dialogue only shows how various stakeholders have taken
our fraternity for granted. It’s high time we put our foot down and unite
together. Though, preaching on Code of Ethics seems old school, this is the
only thing that will help us.
