MR. M. J. KAPADIA, B.Com.(Hons.), F.C.A., (Membership No.15128) is a product of the prestigious Sydenham College, Mumbai, and is in practice for the last 29 years.

MR. RAJA B. SINGH, B.Sc., F.C.A., (Membership No. 18372), was Assistant Manager in A.F. Fergusson & Co., Chartered Accountants, Mumbai, before joining this Firm. He is in practice for the last 27 years. Mr. Singh is also on the faculty of Smt. Mithibai Motiram Kundnani College of Commerce & Economics, Mumbai, for the last 25 years. He is a visiting professor of many management institutes. He is a regular contributor in professional seminars and conferences.

MRS. MANJU GEORGE, B.Com, F.C.A. (Membership No. 027444) is in practice for the last 13 years.