Dr. Narendra Nath Sengupta is Deputy Director of Studies at the Institute of Chartered Accountants of India and is a fellow member of ICAI. He has authored various books and articles. He was associated with the project of preparing ‘Roles and responsibilities of a non-official director of Central Public Sector Enterprise on behalf of ICAI, in association with the Department of Public Enterprise, Ministry of Heavy Industries & Public Enterprises. He has chaired technical sessions of various nations and international seminars and has delivered lectures in various international conferences held in different places around the world. Dr. Sengupta has done M Com, MBA and Doctorate in Management Accounting.