CA T. N.

Manoharans’ Ten Commandments

1. Humility - One should not carry Ego

Quote: “One with Ego ‘Gone’

Without Ego ‘Go On’ forever”.

2. Always to think of a Rainy day and be prepared.

Succession Plan to be developed during ones’ progress itself & not after
progression.

Quote: “Nothing is Permanent

Only Good in You is Permanent”.

3. Build a Team of Human Resources in the Organisataion.

Quote: “Dignity & Grace will uplift the Organisation”.

4. Internal Audit to be carried out by an External Firm of Chartered Accountants.

In-house department not to carry out Internal Audit.

5. Statutory Audit - Documentation is not a substitute for Core Values of Auditing

(Method of Approach & Modus Operandi).

Quote: “Business can have weaknesses

But not Profession”.

6. Corporate Governance - Every one occupying the public office is Accountable.

7. Courage of Conviction –

Quote: “One instance cannot be generalised”.

8. Accounting Principles do not apply to Individuals.

Quote: “ 100 good things to survive for one bad thing”.

9. Only with Integrity one can sustain the Top position.

Quote: “Greed can be dangerous & destructive”.

10. Most impossible things can be accomplished by a Noble Intention.