Any profession demands, not only the highest qualities of learning and training and but also the highest degree of ethics and code of conduct towards clients, employees, associates, public, profession and the society at large. The expectations of the society from a professional, is therefore very high and lapses in this regard cannot, will not and should not be tolerated. What distinguishes a true professional from that of a person, who merely holds a qualifying certificate, is that, by thought, word and deed, he instills confidence, respect, trust and faith in all those associated with him. Integrity, professional independence, professional competence, objectivity and ethical behavior are some of the key qualities that make him stand out from the rest of his clan. Such a professional has, not only vast learning and prodigious industry but also, has undiluted commitment for the highest standards of self motivated ethical conduct. Such a person has courage in the face of the world to uphold the truth. He has worthy character ‘even in the day, when any profession is being reduced to more a business than anything else’. Measuring success in terms of material parameters is just one aspect of professional success.
How such a success is achieved is the more pertinent issue. There is no strength in being able to merely produce material success without the foundation of ethical conduct. Just as how a structure will collapse if the foundation is weak, persons failing to profess ethical standards can never be history makers. Just having wings and thunderbolts are not sufficient to reach heights of success and satisfaction in profession or for that matter, in life. History makers are those who lead an ethical life in every aspect of life – be it profession, leisure or personal life. Taking a total perspective of life, happiness and success is reflected whether we get peaceful sleep at the end of the day and whether we leave this place just as a piece of log or like the sandal wood - To quote an eminent judge, “Great lives spread an aura and fragrance which outlive their mortal sojourn on earth. If one makes a closer study of what distinguishes these men and keep them apart from the rest, two qualities stand out. The first is their concern and commitment for the good of others.
The second is a constant striving for perfection and excellence with purity in personal and public life. Honor, Dignity, friendship and compassion are the marks of such worthy men. They know intuitively that nothing worthwhile or enduring is ever achieved without character and that, in the ultimate analysis, all worldly possessions and achievements like authority, wealth and status are mere way-side stop in the exciting journey of exploration of the mortal dimensions of the manonality.” As always said, tax planning is an intelligence of a professional, wrong planning is unethical. There are ethical boundaries under which a professional has to work under, to say NO for unethical, at many times in this profession, builds a character around a person