CA. T.N.Manoharan, A Padma ShriAwardeeAboutChartered Accountant with over 29+ years of diverseexperience, recipient of PadmaShri award by theGovernment of India in 2010 and Former President ofInstitute of Chartered Accountants of India (ICAI).BiographyT N Manoharan was born in April 1956 to Smt. SaradaNarayanasamy and Late Sri.T.L.NarayanasamyChowdhry, freedom fighter and an agriculturist. He obtained apost graduate degree in Commerce from Sri Venkateswara University and a lawdegree from Madras University. He became a Chartered Accountant in 1983 andsince then is inpublic practice. He is the founding partner ofManoharChowdhry&Associates, a firm based in Chennai and registered with ICAI, now having offices in10 cities in India and in Dubai. He was elected to the Central Council of ICAI in2001. He served the profession as Vice President in 2005-06 and as the Presidentof the ICAI in 2006-07.In 2008 Manoharan was nominated by the Reserve Bank of India in the Board ofSahara RNBFC. In 2009, Manoharan was one of the six members appointed by theGovernment of India to the board of scandal hit Satyam Computer Services Ltd forresurrecting the company. As of 2012, he continues to be a member of theMahindra Satyams board.Present Positions held Governing body member of Public Health Foundation of India. Member of Appellate Authority constituted by the Government of India under the Chartered Accountants Act, 1949. Member of the Advisory Board on Bank, Commercial and Financial Frauds (ABBCFF) constituted by Central Vigilance Commission.
Visiting faculty of National Academy on Direct Taxes of the Government of India. Director in the following companies - • Satyam Computer Services Limited • NCC Ltd •MCA Management Consultants Private Limited • MCAFCA Private Limited • MCA Telecom Consultancy Services Private Limited • NaniPalkhivala Arbitration Centre - A sec.25 companyPositions held in the past Chairman, ICAI Accounting Research Foundation. President of The Institute of Chartered Accountants of India (2006-07). Convener of working group which recommended amendments to the Chartered Accountants Act, 1949. Member of Central Direct Taxes Advisory Committee constituted by the Central Board of Direct Taxes, Ministry of Finance, Government of India. Member of Audit Advisory Board constituted by the Comptroller & Auditor General of India, Government of India. Member of Government Accounting Standards Advisory Board constituted by the Comptroller & Auditor General of India, Government of India. Convener of the Core Group that prepared the concept paper on “Transforming Government accounting to accrual system” constituted by C&AG. Member of the National Advisory Committee on Accounting Standards constituted by the Ministry of Company Affairs, Government of India. Member on the Board of Insurance Regulatory & Development Authority. Member of Accounting Standards Committee of the Securities and Exchange Board of India. Member of the Accounting Standards Board of ICAI.
International Exposure Represented ICAI in International Forums such as IFAC (International Federation of Accountants); CAPA (Confederation of Asia Pacific Accountants) and SAFA (South Asian Federation of Accountants). Chairman of the Committee on Education and Centre of Excellence of SAFA. (2004 and 2005) Represented Indian delegation at the World Congress of Accountants held in Istanbul, Turkey in 2006. Represented India in the UNCTAD at Geneva in 2005 and 2006. Member of International Innovative Network, United Kingdom (2005-07). Member of International Accounting Education Standards Board of International Federation of Accountants, New York (2006 and 2007). Visited Australia “Dean’s Distinguished Visitor” on the invitation of the Southern Queensland University during 2009. Visited over 50 countries representing the Accounting profession in India – some of them are USA, UK, Australia, New Zealand, Spain, Singapore, China, Japan, UAE, Chili, Malaysia, Pakistan, Korea, Switzerland, Srilanka, France, Italy, Germany and Mangolia.Books Authored Depreciation and Loss under the Income-tax and Company Law. Immovable property Transactions and Income-tax implications. Text books on `Direct Tax laws and `Income-tax law’. Real Estate Transactions and legal implications. Co-authored book on `Settlement Commission and Authority on Advance Rulings.Academic Pursuits Addressed students of rural India at own cost for over two decades to teach, motivate and guide them to qualify as chartered accountants and also to empower them with skill sets.
Participated as Chairman of technical sessions, paper writer, keynote speaker in various national and international seminars, workshops, conferences organized by professional bodies in India and abroad. Presented over 600 papers on technical subjects at national and international forums covering accounting standards, taxation and allied laws. Contributed many articles to professional journals on topics of contemporary national and international interest. Delivered guest lecturers in many educational Institutions motivating students on the topics “Yes we can”; “Secret of success”; “Winning strategies for examination” and “Transcending Challenges”. Addressing forums every year in the Middle East Countries, updating the Non- Resident Indians, on the “Indian Union Budget” Visited University of Southern Queensland, Australia to facilitate research on “Corporate Governance, IFRS and Business Sustainability” and made presentations in University and Chambers of Commerce. He has been a visiting faculty for renowned institutions and the Reserve Bank of Indias staff college. Addressed in the orientation programs of the income Tax Appellate Tribunal for its Member.Awards and honours Conferred with “Life time achievement” award and “For the Sake of Honour” award by Rotary International. Presented with “Super Achiever Award” by the Lions International. Received “Business Leadership award” from Hon’ble Finance Minister under the aegis of NDTV-Profit as part of the Satyam revival team. Received from the Hon’ble Prime Minister, as part of the Satyam revival team, the CNN-IBN “Indian of the year 2009” award in the Business category. Invested with the civilian award “PADMA SHRI” by theHon’ble President of India on 7th April, 2010. ============================================================