As we all have already done this in the past quite a few times, one never thought that this time would be any different, but guess what? This time the results surprised us like hell. Why should that be, must be the question in your mind. Valid point, except that this time around a lot of things were different from the way they were some time back. Let us just see how, in the following paragraphs. Also please note that we are not talking about any particular person or entity over here, the case in point here is that the matters described below could have happened to just about anybody and that the fact that they happened to us is not all that relevant, expect to point out a few things that one would generally like to avoid very specifically, if you care to get our drift.

We all know that SWOT analysis is basically an analysis about the strengths, weaknesses, opportunities and threats that one is faced with at any given point of time. So when we began working in full-time partnership with our friend of more than 15 years, we had thought that here is an opportunity that has never presented itself before us and therefore should have been a strength that we have never possessed before, right? WRONG!!

The fact of the matter is that for some reason totally unknown to us, at some point of time, our friend of 15 years began thinking of us as a weakness and possibly as a threat.  This is what our perception tells us. Otherwise, there can be no other reason for this partnership to break in just a little over 10 months.

Weakness: because we have never been and never will be quite as aggressive as our friend has always been, this inability to be aggressive is something that cannot and should not be viewed as a weakness, because not all people can be successful in life simply by being very aggressive. That is not the point at all, however. The point is that when someone gets so used to you riding over your back like if you are a prized racing horse, so much so that without someone yelling at you for some reason or the other, well practically any reason at all, you simply fail to deliver the results required of a prized racing horse, then you must have already gotten the point that needs to be analysed more than the need to yell at anything at all!! Besides, when you are a second generation CA, even if your father was never in practise and had worked all his life (more than two decades) in the industry / bank, then he is obviously going to be giving you pretty sound advise regarding all the tough and not so tough decisions in life, whether you want it or not! Like it or not, but it is these very things that adds to that strength in your back and gives you the ability to take a tough decision, as well as the ability to bounce back on your feet like Muhammad Ali and dance like a butterfly around your opponent!!

Add to that the fact that ab initio you were very clear about the fact that you wanted to practise as a CA (whether or not watching your father slog it out night and day at a job that just yielded enough salary to feed his family had an impact thereon is immaterial). So you were able to plan and set up your office, while your father promised to look after the domestic front, you could slog it out day and night, sleeping over in the office to save time and deliver faster results to all and sundry.

CA Vikram S. Mathur
(Ahmedabad Forensic CA)