T.N. Manoharan

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T.N. Manoharan (born 1955) is a distinguished Indian Chartered Accountant who served as the President of the Institute of Chartered Accountants of India (ICAI) for 2006-2007. He is a prominent figure in the Indian accounting profession.

T.N. Manoharan
Birth Name Taruvai Natarajan Manoharan
Born 1955
Origin Chennai, Tamil Nadu, India
Education B.Com, FCA, AICWA
Firm T.N. Manoharan & Associates
Specialization Corporate Finance, Taxation, Audit
Membership ICAI (Fellow Member)
Years Active 1980–present
Notable Clients Major Indian corporations

Early Life and Education

Born in Chennai, Tamil Nadu, Manoharan pursued his education in commerce and qualified as a Chartered Accountant in 1980. He also holds the AICWA (Associate of Institute of Cost and Works Accountants) credential.

Career

Professional Practice

Manoharan established his own practice T.N. Manoharan & Associates in Chennai, which has grown to become a leading chartered accountancy firm in South India.

ICAI Leadership

He held several leadership positions at ICAI:

  • Chairman of ICAI's Southern India Regional Council
  • Central Council Member
  • Vice President (2005-2006)
  • President (2006-2007)

As President, he implemented several initiatives to modernize the accounting profession in India and strengthen ethical standards.

Contributions to the Profession

  • Advocacy for convergence with International Financial Reporting Standards (IFRS)
  • Strengthening audit quality standards
  • Promoting accounting education in rural areas
  • Developing guidelines for corporate governance

Key Initiatives

During his tenure as ICAI President:

  • Launched new accounting standards aligned with international practices
  • Initiated programs for continuous professional development
  • Enhanced disciplinary mechanisms
  • Promoted use of technology in auditing

Awards and Recognition

  • Outstanding Chartered Accountant Award
  • Recognition for contribution to accounting education
  • Various industry leadership awards

Professional Philosophy

Manoharan emphasizes:

  • Integrity and ethical practice
  • Continuous learning and adaptation
  • Public interest in professional conduct
  • Excellence in client service