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Kamis, 10 Januari 2008

Re: {Brainstormers -CA} ethics

Where is ethics? it is only on paper. Moral , ethical  and all other standards have been gone down to earth. I think , if any body found practicing such unethical standards as we had seen in the past in the case of  World Com  and Eneron , they should be hang up only. Monetary fine and compensation would not suffice.
 I , take this , in true spirit only.
Take the case of one company in Ahmedabad where a case of dividend paid out of capital arisen. No action by any body? To hide this act, deeds amalgamation had been made fraudulently and silently.If any body wants to see I can send it to the person who requires , immediately.
For any discussion on ethical standards very difficult to discuss in true sense.

The case was like this, A Company manufactured a machinery in house( Service Department). Every expenses had been capitalised . No part was  left out  to be capitalised. Now during the end of  the year  Company passed an journal entry 
debiting to Machienry account and other account Rs 65 lacs further and crediting the same amiunt as Know how fees to them selves?
.                  It costed  to  the company Rs 65 lacs only .  Out of this transaction There remains profit of Rs 36 Lacs . A dividend was paid to the tune of Rs 24 lacs .The Balance of Profit includes earlier years profit in Profit and Loss account. Therefore in fact there is loss ?
                This fact of over profit stated ( increase  in profit ) in Auditors report . But not reported as illegal payment of dividend any where ? Even after payment of dividend in subsequent year no qualification was made by auditor?
                This has been a practice and no action by any body ?
I have taken up the matter.during online conference  in USA where several thousands  of C P A were  online. They were stunned on hearing this ? Double account and such practice is permitted in India?
I hope moderator will circulate my views in the interest of profession.
Thanks
 C A Shah D J
USA

Madhukar Hiregange <madhukarhiregange@yahoo.co.in> wrote:

Dear Professional friends,
 
We should have more such articles being read and discussed. Putting ehtically issues below the carpet only will encourage the Enrons/ World .coms and other financial frauds.
 
It is heartening to see such views being aired. Stages could be first sensitsing, taking action to rectify the position, such members achieveing the critical mass.
 
Such articles could also be published in the local assoications newsletter for spreading the message.
 
Regards

Ramachandran Mahadevan <ramachandran_ca@yahoo.co.in> wrote:
Accountants need to address their own pressing ethical
issues before a study framework on ethics will be seen
as relevant. The first issue is: for whose benefit are
financial reports prepared? The International
Accounting Standards Board assumes that the user is
the person who wishes to trade in but not hold the
shares of an entity. But is that really all
accountancy is about?

The second key question is about how accountants add
value. Most in the profession think that is in getting
round the rules of taxation. But is such an antisocial
activity really what a profession should aspire to?
These questions arise out of a shift in thinking about
the notion of "stewardship", which should be at the
core of accounting. Over the past two decades
stewardship has changed from meaning accountability to
society to the point that management is seen as
responsible only to investors. The accounting
profession has responded by reframing its position on
audit accountability so that no notice is taken of
wider social obligations.

It is this reduced horizon of accountability that has
done the profession and the public a disservice by
sidelining the ethical framework and independence that
were once hallmarks of audit and accountancy services.
Until accountants realise that in taking this position
they undermine not only themselves but also public
trust in business, they will remain in the moral maze.
Right now they do not have the vision or leadership to
break out of this race to the bottom. No amount of
training will overcome that.

Richard Murphy
Dennis Howlett
Downham Market,
PE38 9LJ, UK
Copyright The Financial Times Limited 2008

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Warm Regards

Madhukar N Hiregange

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