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ContentsMentor of the MonthMeet the titansMr. MohamedDadabhai0507ChairmanDadabhai Group12message from excom11 think bigInternationalWriter of theMonthAccounting Profession and itscontinuous stridesBCICAITaste ofIndia Club223402 Chairperson’s message30 Media coverage03 Editor’s message32 Activities of ICAB05 Mentor of the Month33 C2A Toastmaster Club07 Meet the Titans34 BCICAI Taste of India Club11 Message from Excom member36 Art Corner12 International Writer of the Month38 Special Achievements15 Articles40 Offers for our Members19 Law Corner42 The Closing Note21 Events of the Month 1
CHAIRPERSON’SMESSAGEDear Members,At the outset, I take the opportunity to wish you a very happy new year.2020 has been a challenging year to say the least but BCICAI was able to take it in itsstride and really make a difference to its members. This is also the reason we decidedthe theme for the 12th Annual International Conference as Making A Difference (MAD)which is also the theme for the month of December. The Conference was held fullyonline for the very first time from BCICAI’s virtual studio. To avoid the digital fatigue,we reduced it to a one-day event as compared to our traditional two-day format andhaving a family segment with a stand-up comedy show. We kept it free for memberswhile not discontinuing the conference gift. High quality speakers were the highlightof the Conference.I take this opportunity to thank the Executive Committee, the volunteers and theConvex media team for their hard work in ensuring the Conference was a resoundingsuccess drawing appreciation from all quarters. We also thank the sponsors who madea difference to BCICAI by deciding to support us. Biggest thanks goes out to the 350plus members and guests who logged in throughout the day.Besides the International Conference, December month also saw the successfulcompletion of the CA Examinations at the new Exam Center in Bahrain. Our gratitudegoes out to the Indian Embassy for hosting the Final and Intermediate examinationsas well Bahrain Institute of Banking and Finance (BIBF) for hosting the Foundationexaminations. We also tried to make a difference by bringing members, a Technicalsession on Big Data as well as running workshops on PowerPoint (in collaborationwith Saudi Arabia Eastern Province Chapter) and Stock Market Technical Analysis. Forthe first time during this term, we ventured outdoors to conduct a Hurdle race whichwas planned in such a way to ensure social distancing was maintained and crowdswere avoided. This was followed up by a New Year’s Eve celebration for members andfamilies at the Lost Paradise of Dilmun.Overall, despite the havoc and break-down caused by the Covid pandemic, BCICAIremained resilient during 2020 and continued its activities using online tools andinnovative programs. Now we look forward enthusiastically to 2021 to usher in a newbeginning. We thank you for your continued support to the Chapter and its activities.ChairpersonCA Ajay Kumar2
WE MAD IT!This month BCICAI totally lived up to our theme of the month ‘MAKE A DIFFERENCE’.We overcame what we thought was the biggest challenge for any committee witha huge success for our 12th International Conference which was held virtually.EDITOR’SMESSAGEWith more than 250 participants at all time we had prominent dignitaries andspeakers attending the event and imparting great wisdom. We also managed toengage audience through our live streaming on YouTube. This is the first time thiswas done in the history of BCICAI !!From a great Hurdle race managed with social distancing to New Year’s party weexperienced freshness in the way all our events were conducted and response viamember participation. There was MADness everywhere!This month proved to us that each of you can be MAD from small little things wedo to making a change in the way things are conducted in the system. As we growwe tend to doubt this capability but it’s necessary to keep it alive in all aspectsto light up the spark and enthusiasm that can helps us move ahead. As we leavebehind 2020, lets always remember to keep the MAD spirit in the year new.Happy and Prosperous New Year to Everyone reading this.Helping us bring this issue in your hands, I would like to thank our co-editors forthe month CA Roanna Miranda and CA Vivek Gupta.Enjoy the MADness!EditorCA Riya Bhansali 3
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mentor of the monthCA Sanjay GuptaWe often use an idiom “Jack of all trades and master ofnone” in reference to a person who has dabbled in manyskills, rather than gaining expertise by focusing on one.In the current times I believe, though it is important tobe “Master of one trade” but it is equally important“to be jack of all trades”. It’s not good enough to bemaster of one and terrible in everything else.While we have masterd our profession of charteredaccountancy, but in present times we need to begood in many other things as well. For example,we may not be master in communication skillsbut we need to be good enough to communicateour ideas and thoughts to be effective in ourprofessional role, similarly, we may not beexpert in information technology, but weneed to be good enough to understand thecontemporary technological developmentsand tools available to make their effectiveuse in discharge of our professional role. 5
I remember the times when use of computers was stillevolving and growing need was felt for CA’s to be ableto handle the audits in computerized environment.Since I had the DISA (Diploma in Information SystemAudit) qualification from ICAI and CISA (Certification inInformation System Audit) from ISACA International, itreally helped me in discharging my professional duties.Late nineties and early years of 21st Century, saw agrowing focus on internal audit in the organizationsand since at that time I had the qualification of CIA(Certified Internal Auditor), I was having edge overmy peers in my role as internal auditor. I joined CBBin Bahrain in the role of Head of Risk Control in theReserves Management Directorate. Though I was havingmore than two decades of experience in all types ofauditing, but I went on to do the PRM (Professional RiskManager) qualification to adequately train and equipmyself with the latest knowledge in Risk Management.Realizing the significance of leadership andcommunication skills encouraged me to join ICABToastmasters. Friends, the point I am trying to makehere is that learning is a continuous process and weshould never stop learning.6 For many professionals the CPE requirement isa burden and a formality to fill up the number ofhours to keep their membership of professionalbody in good standing. But if we go in the essenceof CPE requirement, it acknowledges the need ofcontinuously upgrading professional skills to keeppace with the contemporary professional environmentand developments.I want to congratulate BCICAI Chairperson CA AjayChettuvetty and the young energetic executivecommittee team of BCICAI for doing a reallyremarkable job in keeping a continuous flow oflearning opportunities for our members in the presentdifficult situation, where physical meetings are notpossible due to pandemic. It is upon us to make thebest use of these learning opportunities.Friends, I would conclude with a quote from MahatmaGandhi – “Live as if you were to die tomorrow. Learn asif you were to live forever.”Wishing you all the best
Meet the TitansRead our exclusive interview where BCICAI Excom Member CA Vinit Maroo (VM)interview with Mr. Mohamed Dadabhai (DB), Chairman-Dadabhai GroupIn this issue, we bring you the insights of Mr.Mohammed Dadabhai who is famed for growinghis business empire from a small toy shop in thesouq to a conglomerate spanning construction,real estate development, travel and tourism andhospitality. Known for his forthright views andsharp development vision, Mr. Dadabhai has avery strong sense of community and has beenrecognised for his contribution to the progress ofthe Kingdom of Bahrain. A recipient of the highestcivilian honour from HM the King of Bahrain, Mr.Dadabhai is the only person of Indian origin tohave served as a member of the Shura Council,the Upper Chamber of Bahrain’s Parliament.you have built a strong and versatile brand inthe Dadabhai Group. How did you prepare forthis impressive success?DB: Yes, our Group had a humble beginning withmy father’s small toy shop in Manama, whichwas one of its kind in those days. From thatsmall business beginning, my brothers and Iwent on to build our group’s different interestsin various fields such as construction, realestate development, hospitality and travel andtourism. We were able to align our future withan expanding and progressive Bahrain wherewe saw so much opportunity because of thevision of the leaders. I have seen the KingdomA towering personality, Mr. Dadabhai has servedas President of the Bahrain India Society for twoterms and is also a frequent member of officialdelegations accompanying the leaders ofBahrain to other countries to explore wideningbusiness opportunities. He is a keen cricketenthusiast and sports watcher, having broughtfamous cricketers like Sachin Tendulkar andKapil Dev to Bahrain.VM: Mr. Dadabhai, you have seen the Bahrainand regional business landscape change andgrow over nearly five decades. In that time,A recipient of the highest civilian honourfrom HM the King of Bahrain, Mr.Dadabhai is the only person of Indianorigin to have served as a member of theShura Council, the Upper Chamber ofBahrain’s Parliament.Mr. MohamedDadabhaiChairmanDadabhai Group 7
grow from my father’s time in the last years of HHShaikh Salman bin Hamad Al Khalifa, the grandfatherof our King and then when I became most active inthe reign of HH the Late Emir, Shaikh Isa bin SalmanAl Khalifa when modern Bahrain was born throughthe vision of Shaikh Isa and the Late PM, HRH PrinceKhalifa bin Salman Al Khalifa; now we are enjoying thefruits of the wisdom and contemporary ideas of HMKing Hamad bin Isa Al Khalifa and the Crown Princeand PM, HRH Prince Salman bin Hamad Al Khalifa.I think one of the strengths of Bahrain is that theleadership and government is clear about what sortof future they want to map for the people and thedevelopment goals are all-inclusive, leaving no groupbehind, whether expat or national. I am particularlyimpressed and I encourage the progress of Bahrainiwomen. They are highly educated, hard-working andhave been given the opportunity to truly be partnersof the Bahraini men in the building of this nation inevery field.The Dadabhai Group grew because I think we madeourselves responsive to every business opening. Whenthe progress of Bahrain called for construction, wewere ready with expertise and quality. When regionaltourism grew, our Dadabhai Travel helped the curatethe best travel experiences and deals and also developinbound tours which was a brand-new concept for theregion. Similarly, we entered the hospitality sectorwith a strong service ethic and built a brand for thesector. When the real estate development called forworld-class sophistication, our exposure to global8 trends and superior engineering and constructionhelped us to build an award-winning marque.So it is all about being ready when opportunity knocksand delivering quality.VM: Dadabhai Group is one of the successfulfamily-owned businesses in the region. How is thestructure?DB: For any family-owned business to thrive, we mustinvest in professionals and a structure that supportsexcellence. In order to grow, all the generationsinvolved must feel like stakeholders who contributeto the future of the company. I believe strongly thatthose who will run the future of the company mustbe in charge today – and so, having expanded thegroup regionally and around the world with the helpof my brother, I have actively and consciously takea step back from the business. Today, my brother,children and sons-in-laws manage the DadabhaiGroup, bringing new ideas and a fresh perspective tothe business. These days the growth of the Group isentrusted in the hands of these people.VM: In this COVID crisis, economies are not in thebest shape, what’s your suggestion to counter this?DB: The pandemic pushed an already reeling economyto the very edge, it is true. The real estate sector,for example was already facing a market over-supplysituation in Bahrain, Dubai and Saudi Arabia and thisaffected other businesses/sectors also. There was aslowdown in the hospitality sector as well. Then cameCOVID-19 and there was a global economic crisis.
As a businessman with nearly six decades ofexperience, I must say that the government ofBahrain led the very constructive approach ofmending the economy under the guidance of HRH theCrown Prince and PM, Prince Salman bin Hamad AlKhalifa who instructed the CBB to ease up on loansand not charge interest for six months and then haveit extended it for another three months. He ensuredthat LMRA charges were not collected for a time andalso that Tamkeen helped Bahrain businesses to gettime to review and adjust to the circumstances.All this helped liquidity management greatly eventhough business continued to suffer - especially inhospitality and leisure sectors have been hit hard andare not able to sustain themselves and might need agood part of 2021 before recovery sets in.What can business leaders and managers andpolicy makers do about this? Since I am speaking tochartered accountants of India who hold positions ofimportance in the business world in Bahrain, I wouldsay the first priority is to adopt a bunker approachand tide over this crisis. Be patient and thrifty inrunning a tight ship. Innovation must all be aboutsurvival. One important thing which business needsto take care is of their huge overheads. Companiesshould scrutinize their expenses and eliminate allthe unnecessary overhead/expenses and navigate tosurvive this difficult time by expense rationing.I would go so far as to say that the business ownersand top management are in it together – they musttighten their belts, take a pay cut if necessary for thesake of the business and survive till mid-2021 whenwe can start seeing a new dawn. Executives acrossthe world including Hong Kong, Singapore, Dubai,India have let go a portion of their salary to keep thecompany afloat and maintain the financial health ofthe company. It will be a great gesture if executivesin Bahrain also follow this practice.The biggest ray of hope of course is the vaccine againstCOVID-19. Bahrain has, from the start, been consistentin managing this pandemic with excellent public healthpolicies and practices through the timely access tocare made possible by the vision of His Majesty andunder the guidance of HRH the Crown Prince and PM.The way in which all citizens and residents regardlessof their nationality are getting the vaccine free ofcost is admirable. You compare it to any other placein the world, Bahrain has managed the crisis in avery effective and efficient manner. I really thank theBahrain leadership for such amazing management.VM: What’s your view on Bahrain-India relationship?DB: Bahrain has always been good for us. I am proud to bea Bahraini of an Indian origin. I feel it is my duty to bringthe Bahrain-India relationship closer. I have my heartand my mind in the growth of Bahrain. As the largestand most dynamic expatriate community in Bahrain,Indians can contribute richly. In the past decade, Indiahas begun to take centre-stage in global economy andbusiness and it is to the advantage of both countries tolink opportunities and advantages. In business throughthe Dadabhai Group and also in my personal capacityas a Bahraini, I shall continue to emphasise the manybusiness possibilities that exist for working with Bahrainicompanies since Bahrain is a Gateway to Saudi Arabia,one of the largest MENA markets. During my tenure asChairman of the Bahrain India Society, I made everyeffort to promote the business friendly environment inBahrain and to attract the Indian companies to investin Bahrain. I believe that if every prominent Indian caninvolve themselves in such an effort, it will be a win-winoutcome for all of us.Today the relationship between India and Bahrain haschanged vastly. Earlier India was a manpower supplierand education hub for my generation of Bahrainis.Today, India contributes through technology andbrain ower to Bahrain’s progress. This is a greattestimony of Bahrain-India relationship. I rate Bahrainas an amazing business friendly place where peoplelike myself who want to create, do business are feltinvited. I feel extremely blessed to be in Bahrain, andbeing a Bahraini of Indian origin.VM: Where are you from in India? Any fond memoriesof India?DB: My family originally hails from Rajasthan, India. I amalways proud of my Indian roots and values even thoughI believe that Bahrain has shaped me into what I amtoday and I owe my success in life to Bahrain. I havetried always to be a bridge between these two countrieswhich I love so dearly and contribute to the progress of 9
both. Our Group employs many Indians, we work withIndian companies across the spectrum of business.From my birthplace, I believe I inherited the love ofcricket. I am a big cricket fan and the late Mr. RajSingh Dungarpur, who was a cricket administratorgenius, was a great friend of mine. I got membershipin CCI (Cricket Club of India) through him - CCI isthe best place in the world to enjoy cricket. I amfortunate to have become friends with somecricket legends and I got the Bahrain governmentto welcome Sachin Tendulkar to the Formula Onerace in 2017 I also invited Yuvraj Singh to anotherF1 Race in 2012 and the great Kapil Dev was a guestof mine. When we can unite two things that we love– cricket and Bahrain – I believe we must do so atevery opportunity! Much earlier I also hosted thelegendary Sunil Gavaskar and when Imran Khan wasnot involved in politics and was raising funds for theShaukat Khanum Memorial Cancer Hospital, I hadhosted him and the wonderful singer the late NusratFateh Ali Khan for a charity concert in the ‘nineties.VM: Working with your father from the beginning,what lessons did you learn from him? Whatlearnings do you to pass to incoming generation?DB: My father was a great man, a successfulbusinessman. I started my working life under himand he was my mentor. Although not highly educated,God blessed him with great mind and sharp business10 instincts. I was never very inclined to a formaleducation and unfortunately or fortunately, I did notcomplete my education and put my mind and soulinto the business. My business was my school andmy university and I learnt through experience.And I think that was one of the things which I learnedfrom him – to trust oneself, follow a gut feeling andpush for business development. What I learnt from myfather were not academic lessons but life-lessons.I guess because of this background, I would alwaysadvise up-and-coming entrepreneurs to boldlythink and do things their own way and keep theirminds open for lessons taught through their ownexperience. I learned that from him, and I pass thesimilar lessons to the upcoming generation.VM: And my last question, what is your feedback onBCICAI and what advice would you give to us to loginto the future?DB: Most of businesses I know of, I see an IndianChartered Accountant managing their finance. Thatmeans that you have earned the trust of the Bahrainigroups and businessmen. Build on this trust andinfluence and look beyond your circle of career andcommunity to help the two countries deepen theirties. Indian CAs have the ability to shape the futurerelations between Bahrain and India.
messagefromexcomthink big- CA Bharat VenkatWhenever my wife goes for vacation toIndia leaving me alone in Bahrain, I goto Sangeetha. Before your imaginationruns wild, let me tell you I am talkingabout Sangeetha restaurant. When Igo to Sangeetha for breakfast, I finishthe meal with a filter coffee. It’s just anamazing way to finish your morning meal.When I go to settle the bill, I see that thefilter coffee has cost me 300 fils. I get afeeling that if I would have had tea from akarak shop it would just cost me 100 fils.Despite being only 300 fils, I end up witha guilty feeling that I am overpaying forit. I thought of visiting Costa coffee for achange. After finishing my breakfast atSangeetha, I went to Costa coffee and gotmyself a cup of coffee. It was a tall cup ofcoffee; a lot more than I usually drink.my time is spent only looking at how I canbe successful and happy in whatever I do.The damages were BD 2; a hell of a lotmore than I usually pay. I paid for it witha heavy heart. Every sip of coffee I tookfrom Costa, gave me a perspective ofthinking big. The people I saw at Costacoffee looked important, successful andhappy. It got me thinking – because that’sreally what I wanted to be. It brought outa change in my mindset.If you surround yourself with successfulpeople, chances are you’ll end up beingsuccessful too. If you surround yourselfwith spiritual people, chances are you’llend up being spiritual too. If you surroundyourself with criminals, chances are you’llend up being a criminal too.Next time when I visited Sangeetha, I wasmore than happy to pay 300 fils for thecoffee with absolutely no guilt. I evengave a tip to the waiter. Because now Iwas not comparing Sangeetha’s coffeewith karak tea, now my comparison waswith Costa coffee. My standards haverisen, I am happier spending the samemoney which I was earlier reluctantlyspending. I have learnt to let go of smallthings which preoccupies my mind. Now Plan what is possible, not worry aboutwhat is impossible. Keep away the petty matters andfocus on bigger things in life.There is a book written in the year 1959 byauthor David Schwartz titled “The Magicof thinking big”. The two key takeawaysfrom the book were - “Believe You CanSucceed, and You Will”Set yourself big goals, divide these intosmaller ones until each single goal is easyto achieve. If success does not come asfast as you have hoped, do not blameyourself or be discouraged. Instead, youcan look forward to all that you haveachieved so far. You will find that themore successful the individual, the lessinclined he is to make excuses.“Make your environment work for youand not against you”If you “Think Big” you will:So next time whenever you need a boost;just go to Costa / Starbucks and buy anexpensive coffee – because anything canhappen over a cup of coffee.Think Big and Thank you. 11
Accounting Profession and itscontinuous stridesIntroductionCA Prabhdeep SinghBawejaRegional DirectorMiddle East and AfricaInternationalWriter of theMonthThe Evolution of Accounting Professionis one of the most interesting mattersin today’s world as it affects each andevery one of us. We have seen thatthe Accounting Profession has gonethrough the major transformationand there have been significantdevelopments with the passing time.The accounting profession has a rolein accountability of economic, social,and environmental issues. We need toexamine the profession’s perspectiveon sustainability, more commonlyknown in the accounting field ascorporate social responsibility. Weneed to look into areas which needsour attention when it comes toresearch and its relationship with theProfessional Practice. Accountingprofession has a significant roleto play in sustainable developmentand we need to closely review ourcontribution in that direction.What has been looked with importanceover the yearsOver the years/decades, we have seenthe development in our profession, butthere have been some matters whichhave remained as most importantconcerns or there is gap when wecompare with expectations.One of the issue has been regardingauditor Independence where progresshas been made but concerns remain.The other important issue is thatthe expectation gap still exists fordetection of fraud and determiningeffectiveness of internal controls.The Accounting Profession’s SelfRegulation Program has improvedaudit quality but concerns still remain.When we look at development ofaccounting standards, some of the12 matters such as user participation,timeliness, and special interestpressures continue to challengestandard setters. Considering muchof the information used today forbusiness decisions is outside thetraditional financial statements,there is need for a comprehensivereporting model and expandedAssurance services.Changing face of financial reporting inthe coming yearsConsidering the need of stakeholders,there are two areas which will maintainand strengthen the relevance offinancial reporting. In June 2019, theChair of the International AccountingStandards Board (Board) HansHoogervorst during his keynotespeech at the IFRS FoundationConference 2019 in London, hadfocused on two projects concerningthe subject which includes ‘PrimaryFinancial Statements Project’ and‘Management Commentary Project’.The ‘Primary Financial StatementsProject (PFS)’ is all about improvingthe structure and the communicationeffectiveness of financial statements.PFS really could be a game-changer.In December 2019 the InternationalAccounting Standards Board (Board)published the Exposure Draft GeneralPresentation and Disclosures, whichsets out proposals to improve howinformation is communicated in thefinancial statements, with a focuson information in the statement ofprofit or loss. The Board discussedfeedback on the Exposure Draft inDecember 2020. At the next meeting,the Board will continue discussingfeedback on the Exposure Draft andwill discuss plans for redeliberatingthe project proposals.
The ‘Management Commentary Project’ will be themain vehicle for considering broader developmentsin reporting and how they relate to the financialstatements. The International Accounting StandardsBoard (Board) in November 2017 had added toits agenda a project to revise the IFRS PracticeStatement 1 Management Commentary (PracticeStatement). In undertaking the project, the Board isconsidering how broader financial reporting couldcomplement financial statements prepared applyingIFRS Standards. The Board completed its substantivediscussions about what guidance to provide in therevised Practice Statement at its October 2020meeting. The Board expects to publish the ExposureDraft of the revised Practice Statement in April 2021.Major changes and implications in the futureThe challenges in business and expectations of theorganization demand more business acumen tosupport decision making. And we cannot underminethe importance of leadership abilities, communicationskills and inter-personal skills.Major trends which we may need to give attentionThere are many trends which will need our attentionas the developments are taking at very quick pace.There are three trends which are expected to havefar-reaching effect. First, a range of disruptivetechnologies from AI to voice-activation will providenew capabilities. Second, as an increasing number oftasks are automated, the role of Chartered Accountantwill evolve. Third, the changes reshaping the professionwill only accelerate and multiple going forward.The changes in Accounting Profession have beenhappening at much faster rate which demands thatwe are better prepared to face the future. There aresome significant matters, which will demand therequired change.Furthermore, the automation of accounting andfinance tasks has been continuously increasing thepercentage of tasks delivered by automation. Also,if there are jobs being lost to AI, it is also helpingin creating new jobs and we should know which arethose jobs. Conclusionthe increased use of smart and sophisticatedtechnologies will replace/change/enhance thetraditional approach. the continued globalization will create moreopportunities and challenges for members of theaccounting profession. the increased regulation and the associateddisclosure rules will have the greatest impact onthe profession for years to come.What makes us better prepared for the futureThe accountant/ auditor of the future will need balancebetween technical and non-technical skills. Consideringthe continuous technological developments, theaccountant should have clear understanding of bigData and analytics, together with high level of ITcompetence. There is significant importance of highorder thinking skills such as critical thinking, analytical& problem solving skills and strategic thinking skills.My advice would be to always have a growth mindsetas that helps us to have an open mind to bring therequired changes, when situa
07 Meet the Titans 11 Message from Excom member 12 International Writer of the Month 15 Articles . remained resilient during 2020 and continued its activities using online tools and innovative programs. Now we look forward enthusiastically to 2021 to usher in a new . ai160665125233_ICAI-MJS Brochure -A4-BH.pdf 1 29/11/2020 4:00 PM 5
