Introduction
Typically, New Year promises and resolutions remain confined to the minds of a large section of Chartered Accountants. Such resolutions are often forgotten for multiple reasons. Consequently, things are done in the same way they were last year, with little meaningful change in habits, priorities, or outlook. However, a truly smart Chartered Accountant acts differently. He consciously introspects, identifies, and writes down his true strengths and weaknesses. He reviews them again after a short break to avoid any errors, emotional biases, or omissions. He does not hesitate to revise his initial written draft of strengths and weaknesses and to make corrections wherever required, even if such corrections are uncomfortable.
It is an open secret that written records are always more reliable and authentic than oral memories. What is not written is easily forgotten, whereas what is written invites accountability and follow-up. This article analyses how a smart Chartered Accountant is more likely to fulfil his New Year's promises and resolutions through conscious self-improvement rather than criticism of colleagues, staff, family members, or the system at large. For the sake of simplicity and clarity, the smart Chartered Accountant has been referred to as "R", who works in a firm of Chartered Accountants known for its GST practice.
"खुद से जो सवाल पूछ ले ईमानदारी से, वही नए साल में खुद को बदल पाता है।"
[One who questions himself with honesty, is the one who truly transforms himself in the new year.]
SELF-IMPROVEMENT
R's promise and resolution for 2026 is to focus on self-improvement. He firmly believes that lasting professional growth begins with internal correction rather than external criticism. With this mindset, R structured his New Year's resolutions not around what others should change, but around what he himself must improve. Accordingly, he has clearly identified the areas in which he wishes to work upon himself with discipline, patience, and consistency.
(A) Physical Health
Over time, R has observed that Chartered Accountants, in general, and the young brigade in particular, do not pay adequate attention to maintaining physical health. The time devoted to traditional and time-tested methods of physical health improvement, such as morning walks, yoga, stretching, and simple exercise, has significantly decreased. Long hours of sitting, excessive screen time, irregular routines, and constant professional pressure have gradually become the norm. As a result, the physical stamina required for undertaking long-duration mental work is being adversely affected.
Obesity, frequent headaches, weak eyesight, back pain, and lifestyle-related ailments have become increasingly common among professionals. In several cases, R has also noticed a growing tendency to rely on self-prescribed antibiotics or quick medication for immediate relief, often without proper medical consultation. Such short-term solutions may provide temporary comfort but silently weaken long-term health.
Our Hon'ble Prime Minister, Narendra Modi Ji, has cautioned against these tendencies in his Mann Ki Baat programme on 28 December 2025, where he emphasised preventive healthcare and mindful living. R strongly feels that achieving professional success at the cost of one's natural gift of good health is not an intelligent or sustainable choice. Recognising this reality, he has resolved to allocate at least 40 minutes daily to activities that promote physical health, viewing this not as a loss of productive time but as a long-term investment in professional efficiency and personal well-being.
(B) Becoming Bolder and More Courageous
R has gradually realised that boldness and courage are among the most decisive virtues in a professional's life. It is often said that owing to a lack of courage, half of human intelligence remains unexpressed. A person may possess knowledge, experience, integrity, discipline, and even good intentions, but if he lacks the driving force of boldness, all other virtues remain largely dormant. In the absence of courage, decisions are postponed, opportunities are missed, and potential remains confined to thought rather than action. Over time, this widening gap between capability and execution breeds frustration, self-doubt, and silent dissatisfaction.
This reality is evident in the professional lives of many Chartered Accountants. R has observed that a Chartered Accountant in employment may possess excellent knowledge of GST, extensive practical experience, and years of valuable experience. Yet, if he does not summon the courage to take independent professional decisions-such as starting his own practice-he may remain an employee throughout his working life. While employment offers stability and learning, the full fruits of knowledge and experience are often reaped by the organisation rather than the individual. Consequently, personal aspirations remain unfulfilled, not because of a lack of merit, but because of hesitation at critical moments. Recognising this truth, R has resolved to strive to be bolder and more courageous in making important decisions. He understands that courage does not mean recklessness, but the ability to trust one's preparation, accept reasonable risk, and move forward with clarity and conviction. R believes that it is this timely courage, guided by wisdom and integrity, that ultimately converts potential into achievement.
(C) Digital Discipline
The world is making astonishing progress in all spheres, including mobile technology. There cannot be two opinions about the advantages of mobile phones: instant connectivity, improved work efficiency, reduced dependence on others, quicker access to information, and timely completion of assignments. In many ways, technology has become an indispensable professional tool for Chartered Accountants.
However, due to inherent human vulnerability, Chartered Accountants often end up spending disproportionate time on mobile phones, not for enhancing subject knowledge or professional learning, but merely for entertainment on social media platforms. Gradually, essential activities such as reading, reflection, physical movement, and focused learning begin to take a back seat. Over time, this habit silently affects concentration, patience, and depth of thinking.
R believes that the issue lies not in technology itself, but in the lack of discipline in its use. There is a genuine need to strike a wise balance among professional obligations, personal life, learning, and rest. R has therefore resolved that he shall use his time more consciously and shall not ordinarily spend more than two hours a day on mobile-based entertainment. He also intends to spend a few minutes each day in silence and reflection, away from screens and notifications. In his view, digital discipline has become imperative for Chartered Accountants of every age, regardless of the nature or scale of their professional work. R firmly believes that a disciplined, mindful use of digital devices directly enhances concentration, enabling more profound understanding of complex GST provisions, clearer analytical thinking, and more confident professional decision-making.
(D) Continuous and Determined Knowledge Gaining
GST has been subject to frequent amendments since its introduction on 1 July 2017. Legislative changes, notifications, circulars, judicial pronouncements, and procedural refinements have made GST a constantly evolving law. R clearly understands that in such an environment, not only excellence but even survival in GST practice requires continuous learning.
GST offers immense opportunities for professional growth to those Chartered Accountants who possess a genuine inner urge and passion to master the subject. However, R is also realistic enough to accept that knowledge cannot be gained overnight. There are no shortcuts or substitutes for consistent study and reflection. Accordingly, he has resolved to dedicate regular time to learning GST through attending seminars and webinars, personally reading notifications, circulars, press releases, and authoritative books on the subject, and analysing practical issues arising in client matters.
Remaining updated always offers several long-term advantages-greater professional respect, enhanced confidence in decision-making, improved earning potential, and the opportunity to build or expand one's own professional practice. R firmly believes that these principles apply equally to other core laws such as the Income-tax Act, 1961 and the Customs Act, 1962.
(E) Prevent the Habit of Procrastination
"Procrastination" is a common human trait. However, when viewed dispassionately, it becomes evident that procrastination carries several hidden disadvantages. It often results in missed deadlines, avoidable stress, hurried work, and gradual erosion of credibility among office staff, clients, family members, and society at large. Recognising this, R has decided to make a conscious and determined effort to shun the habit of procrastination.
R recalls a professional incident from the field of GST that left a lasting impression on him. A well-known Public Sector Undertaking was availing retainership services from a leading firm of Chartered Accountants. During the course of proceedings, the PSU received a detailed Show Cause Notice under GST and requested the consultant CA firm to prepare a comprehensive reply within the stipulated period of twenty-five days. A respectable professional consideration was also agreed upon for the assignment, keeping in view the seriousness and complexity of the matter.
Despite possessing the requisite expertise and resources, the preparation of the reply was repeatedly deferred. While the assignment was never formally declined, it was also not accorded the urgency that the situation demanded. Days passed with reassurances and internal rescheduling, but without tangible progress. As the statutory timeline approached, the PSU's anxiety increased due to the severe financial and legal implications involved. Eventually, the PSU withdrew the assignment and entrusted the matter to another professional firm. More significantly, it decided not to continue the retainership arrangement in future. The loss suffered by the CA firm was not due to a lack of knowledge or competence, but solely to a delay in action.
R also finds a timeless reflection of this principle in Indian epics. Ravana, as narrated in the epic Ramayana, aspired to make Lanka a city of gold. He possessed immense power, resources, and authority to realise this vision. Yet, the dream remained unfulfilled, primarily because it was repeatedly postponed. Over time, circumstances changed, priorities shifted, and the opportunity slipped away.
For R, the message is clear and universal. Whether in ancient narratives or modern GST practice, capability without timely execution rarely leads to success. Procrastination quietly neutralises even the strongest intentions, while disciplined action preserves credibility, relationships, and peace of mind.
(F) Effective Anger Management
Anger, much like procrastination, is a common human trait, and Chartered Accountants are no exception. In fact, considering the nature of professional life-tight deadlines, regulatory scrutiny, demanding clients, staff-related challenges, and frequent legislative changes-situations that trigger anger arise far more often than one would like to admit. However, R has gradually realised that the intelligence of a Chartered Accountant does not lie in suppressing or denying anger, but in effectively managing it. Uncontrolled anger rarely resolves issues; instead, it tends to aggravate them. A momentary emotional outburst may offer temporary relief, but it often results in strained professional relationships, impaired judgment, and avoidable regret. Over time, such reactions can quietly erode credibility among clients, office staff, and experienced peers.
Through experience and reflection, R has come to believe that effective anger management is not merely an emotional exercise, but a professional necessity. It begins with awareness-recognising emotional triggers early and consciously choosing not to react impulsively. Simple practices such as pausing before responding, reframing situations rationally, and separating the issue from the individual help preserve both clarity and dignity. R has also observed that calm and measured communication often achieves far better results than raised voices or harsh words. In professional practice, composure frequently commands more respect than authority. Accordingly, as part of his New Year's Resolution R has resolved to manage his anger through patience, perspective, and self-control. He understands that emotional balance is as important as technical competence for long-term professional success. By mastering his responses rather than his circumstances, R believes he can evolve not only into a better Chartered Accountant but also into a more mature and balanced individual.
(G) Giving More Priority to Humanity
In the rapid race towards becoming technologically savvy, R has quietly observed that genuine human interactions are gradually shrinking. Emails increasingly replace conversations, messages replace meetings, and efficiency often replaces empathy. While technology has undoubtedly enhanced speed, convenience, and professional reach, it has also, at times, created emotional distance between individuals. The ease of digital communication has reduced the warmth of personal interaction, making exchanges more transactional and less humane. R firmly believes that in this process, something deeply valuable is being lost-the ability to connect at a human level.
R has therefore concluded that there is no substitute for good human relations. This applies not only to professional relationships with clients, office staff, and colleagues, but equally to personal relationships with genuine friends and close relatives who remain connected beyond professional roles, expectations, or monetary considerations. Through experience, R has realised that these relationships constitute one's real wealth. Professional success, financial stability, and recognition may offer a sense of comfort. Still, they cannot replace the reassurance of sincere companionship, the strength drawn from understanding relationships, or the quiet support of people who stand by during difficult phases of life. Many a time, R has witnessed that goodwill, trust, and emotional support work far more effectively than money alone. Accordingly, as part of his New Year's Resolution, R has resolved to consciously give greater priority to humanity by investing time in nurturing relationships, listening patiently, responding with kindness, and remaining accessible beyond professional necessities. He firmly believes that while technology may shape careers, humanity sustains lives, and a truly smart Chartered Accountant must ensure that professional progress never overshadows compassion.
(H) Applying the Principle of Management by Exception in Practical Life
The principle of management by exception teaches us to focus our time and attention on matters that are genuinely essential and significant, rather than dissipating energy on routine or minor issues. However, in practical life, a large portion of our precious time is often frittered away on insignificant tasks-many of which could easily be delegated to others, whether at the workplace or at home. As a result, essential responsibilities remain unattended or are pushed to the background.
Such misplaced priorities prove extremely costly over time, not only in terms of efficiency and productivity but also in terms of mental fatigue and professional dissatisfaction. Recognising this, "R" has consciously resolved to apply this vital managerial principle in his day-to-day life-both at home and in the office. This deliberate shift in focus is bound to enhance efficiency, improve decision-making, and significantly increase overall productivity.
LESS CRITICISM
(I) Criticism Weakens Self-Reflection and Delays Personal Growth
Criticism might seem clever at first. When we point out others' faults, it can sometimes make us feel more aware or superior. But, if we get used to criticising often, it can quietly hurt an essential skill-self-reflection. Instead of looking inward and working on our own weaknesses, we might spend too much energy analysing others' mistakes. Over time, this habit can keep us from growing because actual progress starts from within. A Chartered Accountant who keeps focusing on external issues might find it harder to honestly see where they can improve in their knowledge, behaviour, or execution. In these cases, stagnation isn't due to a lack of intelligence but to a misplaced focus.
(J) Habitual Criticism Erodes Professional Relationships
In a job where trust, confidentiality, and long-lasting relationships are key, every connection matters. Constant criticism-whether aimed at clients, staff, colleagues, or the system-can gradually weaken those bonds. While giving feedback can be helpful, excessive fault-finding can create emotional distance. People may become more guarded, conversations might feel more like transactions, and true teamwork can suffer. Over time, even skilled professionals may feel isolated, not because they lack ability, but because criticism overcomes empathy. Remember, in any career, building credibility isn't just about being right-it's also about how we handle disagreements with kindness and understanding.
(K) Criticism Creates a Culture of Fear Rather Than Learning
In environments where criticism is common, people often feel hesitant to ask questions. Staff members might avoid sharing their doubts, while juniors could hold back their ideas. Over time, this can turn learning into a source of fear rather than a source of growth. Mistakes tend to be hidden rather than openly addressed, not because people are dishonest, but because they worry about being judged. Such a culture can be especially harmful in fields like GST, where open discussion and evolving interpretations are essential. Although it might look like the workplace is disciplined, internally it can stifle curiosity, innovation, and personal development. True learning happens best in an atmosphere where everyone feels safe to make mistakes, learn from them, and improve.
(L) Excessive Criticism Impairs Team Morale and Retention
People can handle pressure, deadlines, and heavy workloads, but if criticism goes on for too long, it can really sap their morale. When appreciation is rare and mistakes are constantly highlighted, their enthusiasm can quietly fade away. Talented people often start disconnecting emotionally even before they officially leave. In many workplaces, people don't just leave because of too much work; they leave because they feel underappreciated. Too much criticism can slowly turn capable team members into just task-doers, taking away their initiative and long-term dedication. Over time, companies lose more than just staff-they lose valuable experience, continuity, and institutional memory.
(M) Criticism Consumes Emotional Energy Without Creating Solutions
Criticism can be emotionally draining, often creating mental noise without leading to real change. While pointing out faults might bring some temporary emotional relief, it rarely addresses the deeper issues. Actual growth involves effort-planning, communicating, being patient, and following through. Criticism tends to stop at just pointing out problems, without taking responsibility for finding solutions. Over time, those who criticise too much can feel exhausted, unhappy, and restless, unaware that they are losing emotional energy without making real progress. Moving forward requires action; criticism alone, without a constructive purpose, only holds us back.
(N) The Habit of Criticism Clouds Professional Judgment
Professional judgment requires objectivity, but frequent criticism can sometimes introduce emotion into our evaluations. When frustration or biases dominate, we risk overlooking the facts. This is particularly dangerous in taxation, where precise and equitable interpretation is essential. An overly critical approach can exaggerate errors and overlook vital context, intent, or practical limitations. Over time, persistent criticism may erode fairness and nuance in decision-making. Practical professional judgment depends on maintaining composure and assessing situations thoughtfully, rather than reacting emotionally-something that constant criticism can prompt.
(O) Criticism Damages Credibility and Leadership Image
Leadership isn't about titles or authority - it's about the influence you have on others. When professionals focus mainly on criticising, they tend to lose their leadership charm. People might follow because they feel obliged, but genuine respect and willingness come from encouragement and understanding. Building credibility happens when we offer helpful guidance instead of fault-finding, and when mentorship replaces judgment. A Chartered Accountant who consistently provides solutions, support, and clarity will earn much more respect than one who highlights problems. In the end, true leaders are remembered not for how many mistakes they pointed out, but for how many people they helped to grow.
(P) Criticism Affects Family Life and Personal Well-Being
Criticism can often extend beyond work, slowly weaving its way into our personal relationships. It might start with routine office feedback but then seep into conversations at home, turning caring exchanges into evaluations. When fault-finding takes the place of understanding, relationships can feel strained, and emotions become unsettled over time. Family members might feel unheard or undervalued, even if that wasn't the intention. Our personal happiness hinges on emotional harmony, which constant criticism can quietly undermine, leaving us dissatisfied and restless.
(Q) Criticism Becomes a Substitute for Action
In many cases, criticism can sometimes take the place of responsibility, making it seem easier to point out what's wrong than to take the necessary steps to fix it. This shift might seem small, but it can be pretty risky. It feels good to identify faults, giving a sense of mental engagement, but actual progress often gets delayed. Over time, criticism might become a cosy way to avoid responsibility. Remember, true professional success comes to those who take action, not just analyse. When we focus our energy on making commitments rather than just commenting, our growth truly speeds up.
(R) Criticism Limits Long-Term Professional Fulfilment
While criticism might give a quick sense of achievement, it often doesn't bring lasting happiness. A career focused on pointing out others' mistakes can sometimes miss out on the fun and meaningful purpose of creative work. True fulfilment comes from making a positive difference-solving problems together, building strong teams, nurturing meaningful relationships, and seeing progress over time. Professionals who consciously choose to reduce criticism often find more peace, clarity, and genuine satisfaction in their work. They grow not just in earnings or recognition, but in their inner stability and pride in what they do.
From Fault-Finding to Self-Refinement - The Smarter Professional Choice
As this article explores the two essential themes of self-improvement and reducing criticism, one thing becomes clear: they are closely linked. Self-improvement thrives best in an environment of support rather than criticism, which often diminishes in importance when we focus on self-correction. A wise Chartered Accountant knows that although the world is never perfect-clients can make mistakes, systems might fail, and pressures will always be there-actual progress starts from within, aligning ourselves with positive growth.
Through deliberate focus on health, courage, discipline, learning, and timely action, R has embarked on a journey of balance, humanity, and prioritisation-choosing a path that is challenging yet deeply rewarding for self-growth. By intentionally easing up on criticism, he has created more room in his mind and heart for development, clarity, and truly meaningful contributions. This change doesn't lead to passivity or indifference; instead, it fosters a sense of constructive balance and practical engagement.
As the New Year begins, every professional faces a gentle yet meaningful choice: whether to focus on pointing out faults or to enhance their skills to better handle challenges. Remember, offering less criticism doesn't mean lowering standards; it means holding ourselves to higher ones. Similarly, striving for self-improvement isn't about quick wins but about steady, meaningful growth. When combined, these principles become more than just a New Year's resolution-they become a wiser way to approach our professional lives. This mindset leads to competence achieved with calm, success enjoyed with satisfaction, and progress driven by purpose.
आइना बदलने से सूरत नहीं निखरती, खुद को सँवार लो-जहाँ बदलता चला जाएगा।
[Changing the mirror does not refine the reflection;refine yourself, and the world around you will begin to change.] Before the reader turns the page, a quiet truth deserves mention- "R" in this article is none other than CA. Raj Jaggi, making these reflections not mere observations, but a personal commitment.
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