Dear More ji,
I just read thru your post at the group offering a recognition for the CA who gave an “adverse report”.
Does it require that much courage..... Don't u think that this should have been developed in each one of us during our articleship itself by our Gurus.. our principals. our mentors...
Where did this wonderful (Guru-Shishya) system of developing World Class professionals faltered?? It faltered when the one professional who made the quick buck by compromising with the ethics was taken lightly and was allowed to remain in the system as a negligible threat.. That Professional become a role model... Soon all new entrants in the profession were attracted to him as he was 'the successful CA'. These kids never had the choice... they don't know what else does a CA does... Work for them is about tender techniques, collecting basic documentation for the file and bills for reimbursements... for them an Adverse report is a bookish concept... And so it grew exponentially into hundreds and thousands.... and at each level the ethics further diluted.. Even today such Audit firms are the students first choice.. because they are 'the big CA firms' with 'multiple partners' and 'audits into so many diverse areas'...
When I interact with my contemporary CAs who were taken by destiny to such firms and look at their blank or even scared faces when I talk about such things, I realise that these poor souls have no choice now.. I know some of them to posses really strong moral fiber.. but professionally.. it is only work that they know... They never had the choice..... Its like a qualified doctor who knows all the side effects of the antibiotics he prescribes.. knows that its gonna have huge impacts on the generations to come.. but keeps prescribing them without saying a word against them... It Bread and Butter for him... Its what he does for a living.
Though in the short term what you expect to do with this post may get some results.. in the longer run.. the change will have to start at the students level. There is a strong need to publicize the firms doing quality and ethical firms so that the brightest of the students are attracted to such firms and over the years we can cause the reverse effect “Exponentially”.
We celebrate "Teachers Day" every year with our principal CA Vishnu Kumar Agarwal ji. It is also the day of his office inauguration and it will be 35 years on 05th September 2014 since he started his firm. This teachers day i just want to thank him for being himself... Had I not had him with me, had I been taken by destiny to a 'thappa' firm, which was the obvious choice when I as a 19 year old was looking for an articleship, i would really have no clue what a CA is all about... i would have smiled at the above post and said 'What Rubbish'?
Regards
IPS & Co.
D 2, Punjabi Bagh, Raisen Road, Bhopal
Phone:- +91-755-4236592(O)
Phone:- +91-755-4004606(R)
Mobile:- +91-9826010044
Email:- satpal.ca@gmail.com
School Audit: We cannot contribute to play with career of students: Qualify report, give adverse opinion, disclaimer of opinion
1) Government schools are also supposed to provide quality education at nominal cost to resident of India.
2) Future of our nation also depends on the quality of education provided on these schools.
3) I urge to give adverse opinion, disclaimer of opinion & Qualify report, wherever required.
4) It is requested to also examine “teachers & students attendance register” & to establish correlation between salary paid & actual service rendered by teachers. If we find that services has not actually rendered in classes by teachers, we can qualify salary paid amount. One can surprise visit to classes also.
5) You are also requested to correlate “fixed assets register & assets physically”. If balance sheet is not given, we can form our opinion accordingly. In any case list of assets acquired during the year & List of assets physically verified should be attached to audit report.
6) We cannot also take risk any CBI or other enquiry, which can be conducted in future.
7) Let us join hands in nation building & help to provide quality education in India.
8) Any CA who gives "adverse audit report" will recognized by our google group by releasing “advertisement of his firm” as per advertisement guidelines of ICAI.
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