📘 Official Document

Employee
Handbook

A complete guide to policies, culture, and expectations at CA Dhiraj Ostwal & Co. — where professionalism meets purpose.

Firm CA Dhiraj Ostwal & Co.
Founder CA Dhiraj Ostwal
Category Chartered Accountant Firm
Document v2026 — Confidential
🏢

Company Overview & Leadership

§01

CA Dhiraj Ostwal & Co. is a professional Chartered Accountant firm committed to delivering high-quality financial, taxation, and compliance services. Our leadership focuses on building a disciplined, growth-oriented, and learning-driven work environment where employees can develop strong professional skills.

Our Vision
  • To provide reliable and professional financial services
  • To build a skilled and responsible team
  • To maintain long-term client relationships built on trust and quality
Welcome Note Welcome to our organization. As a Chartered Accountant firm, we operate in a highly professional environment where accuracy, discipline, and confidentiality are critical. Every employee is expected to take ownership of their work and contribute towards maintaining the firm's reputation and efficiency.

Office Timings & Attendance

§02
Working Hours
9:00 AM – 5:30 PM
Lunch Break
1:00 PM – 1:30 PM
Attendance Rules
Scenario Consequence
Lunch extends to 45 minutes Punch-out shifted to 6:00 PM
Punch-in at or after 9:10 AM (late) Punch-out shifted to 6:00 PM
Strict adherence mandatory Violations recorded for appraisal
📅

Leave & Attendance Policy

§03
Paid Leaves
Not Provided
Half-Days Per Month
2 Allowed
3rd Half-Day
Counted as 1 Full Leave
Late Marks = 1 Leave
Every 4 Late Marks
⚠️ Important: Uninformed absence will be treated as misconduct. Repeated violations will lead to disciplinary action including possible termination.
🤝

Onboarding & Employee Welcome

§04

A structured guide for new employees — from offer acceptance to full integration. The onboarding process is designed to help new employees transition seamlessly into their roles, understand the organization's culture, policies, and values.

Pre-Joining Process
1
Welcome Email A formal welcome email is sent by HR within 24–48 hours of offer acceptance, containing joining details, reporting time, dress code, and required documents.
2
Document Submission Submit all requested documents (educational certificates, ID proof, previous employment records, etc.) via HR portal or in person before or on the date of joining.
3
IT & Access Setup The IT team will prepare system credentials, email access, hardware, and required software tools prior to the joining date.
4
Buddy / Mentor Assignment Each new employee will be assigned an onboarding buddy — a peer from their team who will help navigate the initial weeks.
5
Workstation Preparation Administration will ensure the new employee's workstation, ID card, and access credentials are arranged and ready before the joining date.
🌐

Work Exposure & Learning

§05

Employees get hands-on exposure to a wide range of professional work and clients, providing practical learning and real-time experience to build strong technical and professional skills.

Areas of Work
GST Returns & Compliance
Income Tax & ITR Filing
Company Formation
Proprietorship & Partnerships
MCA Compliance & Filings
TDS, TCS & PF Returns
Foreign Client Handling
GST Notices
Section 8 Companies
Objective Employees are encouraged to actively learn, participate, and grow through these opportunities. This exposure forms the core of your professional development journey with the firm.
💼

Work Discipline

§06
  • Avoid unnecessary breaks and unproductive time during working hours
  • Maintain focus, accuracy, and productivity throughout the workday
  • Follow instructions given by seniors and management without delay
  • Maintain professional communication and behavior at all times
  • Team Leaders must follow all rules and ensure the same is maintained within the team
⚠️ Discipline is a key factor in performance evaluation and appraisal decisions.
🎯

KRA & Performance Management

§07
Key Result Areas
KRA Description
Quality of Work Accuracy, completeness, and standard of output delivered
Productivity Volume of work completed within defined timelines
Collaboration Effectiveness in working with cross-functional teams and stakeholders
Initiative & Innovation Proactive identification of improvements and solutions
Professional Development Participation in learning activities and skill enhancement
Adherence to Values Demonstration of organizational core values in daily conduct
Performance Expectations

Employees are expected to meet or exceed the KRAs agreed upon at the start of each cycle. Consistent underperformance may trigger a Performance Improvement Plan (PIP). Exceptional performance will be recognized through the organization's rewards and recognition program.

Mid-Cycle Check-ins Managers are required to conduct at least one formal mid-cycle check-in with each direct report to review progress, provide feedback, and make any necessary adjustments to KRAs in response to changing business priorities.
🔐

POSH Policy & Workplace Conduct

§08
Prevention of Sexual Harassment (POSH) — Act 2013 The organisation is committed to providing a safe, respectful, and dignified work environment for all employees, free from any form of sexual harassment. This policy complies with the Sexual Harassment of Women at Workplace (Prevention, Prohibition and Redressal) Act, 2013.
Coverage

This policy applies to all employees including permanent, contractual, temporary, trainees, interns, and third-party service providers across all offices, remote work settings, work-related travel, client sites, and company-sponsored events.

  • Any form of sexual harassment is strictly prohibited and will result in disciplinary action
  • All complaints will be handled with confidentiality and due process
  • Retaliation against anyone who reports harassment is prohibited
  • Awareness training will be provided to all employees periodically
🏛️

Office Environment Guidelines

§09
  • Earphones are not allowed during office hours; listening to music is strictly prohibited — maintain a professional work environment
  • Management instructions are applicable to everyone equally — no personal targeting; follow directives issued under company authority
  • Friendship and personal relationships must not affect the professional work environment; maintain proper professional distance during office hours
  • Inappropriate behavior or violations of office discipline will be followed by an official 3-warning process; beyond that, strict action including termination may be taken
  • Employees must clean and organize their desks after finishing lunch
  • Any item taken from a cabin or common area must be returned to its original place after use
  • If medical leave exceeds three consecutive days, a valid medical certificate must be submitted to management
🔒

Confidentiality & Management Communication

§10
  • All employees must maintain strict confidentiality with respect to any communication, instructions, or discussions held with management, including directions given by Dhiraj Sir or any authorized personnel
  • Any information, feedback, or warnings communicated by management must be treated as strictly confidential
  • Such information must not be disclosed, discussed, or shared with other employees or third parties unless explicitly authorized
⚠️ Breach of confidentiality will be treated as a serious disciplinary offense and may result in immediate termination.
💻

Software & Data Usage Policy

§11
Software Used
Suvit Winman Specta Taxpower KDK Notice CPC ERP CA
Guidelines
  • Software must be used strictly for official purposes only
  • Ensure accurate and timely data entry at all times
  • Login credentials must not be shared with anyone
  • Client data must be handled with strict confidentiality
  • Unauthorized software installation is strictly prohibited
  • Attendance must be properly marked in the ERP CA system
⚠️ Any misuse of data or systems may result in strict disciplinary action.
👥

Team Structure & Allocation

§12
  • The firm operates through multiple teams led by Team Leaders (senior staff)
  • Upon joining, employees will be assigned to a team based on work requirements
  • Team Leaders will guide, assign tasks, and monitor performance
  • Employees are expected to follow instructions and coordinate within their assigned team
Ownership & Responsibility Culture Employees are expected to treat the office as their own workplace. Responsibilities include maintaining desk cleanliness, proper chair arrangement, and keeping common areas clean and organized. These responsibilities are mandatory, not optional.
⚠️ Team allocation may change based on business needs and performance.
💰

Salary, Benefits & Incentives

§13
💵

Salary Processing

Processed as per the company's defined salary cycle. Incentives and reimbursements are based on management policy.

📈

Increment Policy

Performance, discipline, and work quality based. Employees considered after 6 months. Final decision rests with management.

🏆

Incentive Scheme

Performance-based — billing, recovery, compliance, and participation. Additional incentives for content creation and team achievements.

👥

Referral Scheme

₹1,500 incentive per successful referral, paid in 3 quarterly installments. Valid only if the referred candidate continues with the firm.

PPF Scheme
Employee Contribution
₹1,500 / quarter
Company Contribution
₹1,500 / quarter
Timely Contribution Reward
₹2,000 additional
Interest Rate / Lock-in
~7.1% p.a. / 5 years
⚠️ Salary revision is not guaranteed. Detailed incentive structure will be communicated separately.
🧘

Employee Wellness & Activities

§14

The firm promotes employee well-being through various recreational and wellness activities designed to improve physical health, reduce stress, and build team bonding.

🏏 Cricket Turf Sessions
🏸 Badminton
🧘 Yoga Sessions
🎶 Sound Healing
🍽️ Evening Snacks (Daily)
🎉 Team Activities
Note Participation in management activities is compulsory. Activities are part of team building and performance evaluation. Snacks are provided daily — maintain cleanliness and discipline during snack time.
👔

Dress Code Policy

§15
Weekly Guidelines
Tuesday & Friday
Office T-Shirt
Thursday
Formal Dress with Tie
Saturday
Casual Wear Allowed
General Rules
  • ID Card is compulsory every single working day without exception
  • Maintain neat and professional appearance at all times
⚠️ Non-compliance with the dress code may result in penalties as determined by management.
Public Holiday Policy

Employees working on public holidays will be given a Compensatory Off (Comp-Off) at a later date as determined by management.

🧑‍💼

HR Policies — Appraisal & Exit

§16
Onboarding Formalities
  • All new employees must complete joining formalities and submit required documents
  • Policies and systems training will be provided during onboarding
  • Employees must acknowledge and follow this handbook
Appraisal Process
  • Performance is reviewed periodically based on work quality, discipline, and targets
  • Feedback will be shared by team leaders and management
  • Salary revisions are based on appraisal outcomes and management approval
Communication Protocol (Mandatory)
1
For any request (leave, issue, resignation, etc.), employees must first approach their Team Leader
2
After Team Leader approval, the matter will be escalated to HR for final approval
3
Direct escalation to HR without informing the Team Leader is not permitted
Exit Policy
  • A mandatory notice period of 1 month must be served
  • Proper handover of all responsibilities is required before exit
  • Full & Final settlement will be processed after all clearances are obtained
📋

Client Onboarding & Handling Guidelines

§17
1
Official Communication Group Create an official WhatsApp/Email group before starting any client engagement and send a professional welcome message.
2
Document Request — Initial Stage Request only non-sensitive documents initially and follow a structured checklist.
3
Document Confirmation & Storage Confirm receipt of documents in the group and ensure proper storage with confidentiality.
4
Share Client Handbook Share the company/client handbook with the client at the beginning of onboarding.
5
Pre-Sensitive Info Call Conduct a brief call before requesting any sensitive information and explain its purpose and usage clearly.
6
Sensitive Information Protocol Request sensitive information only when necessary, with client consent and under strict confidentiality.
7
Credential Verification Verify login credentials and cross-check client data with supporting documents.
8
Client Expectation Alignment Discuss client concerns, past issues, and expectations before proceeding with any work.
9
Planning & Timeline Provide planning, process explanation, and timelines; share quotation only after client agreement.
10
Internal Approval Final planning must be approved internally by Dhiraj Sir; work shall proceed only after client approval.
🔒

Data Security & Confidentiality Policy

§18A

All company data, client data, and office records are strictly confidential and the sole property of CA Dhiraj Ostwal & Co. Employees are responsible for maintaining the integrity and security of all data at all times.

Strict Prohibitions
  • No Deletion of Data: Employees are strictly prohibited from deleting, erasing, or destroying any company data, client files, financial records, documents, emails, or any digital/physical information — under any circumstances.
  • No Unauthorised Transfer: Copying, forwarding, or transferring company or client data to personal devices, external drives, or third parties without written management approval is strictly forbidden.
  • No Modification Without Approval: Altering, editing, or tampering with official records, client data, or financial documents without authorisation is prohibited.
  • No Access to Unauthorised Systems: Accessing systems, databases, or files outside your designated work scope is not permitted.
Consequences of Violation
⚠️ STRICT ACTION WILL BE TAKEN
  • 🔴  Immediate termination of employment without notice
  • 🔴  Legal proceedings and criminal complaint under applicable IT and data protection laws
  • 🔴  Police complaint and jail action in cases of deliberate data deletion, theft, or sabotage
  • 🔴  Full financial recovery of damages caused to the firm or its clients
  • 🔴  Blacklisting from future employment references
Remember Even after leaving the organisation, you remain bound by data confidentiality obligations. Any breach post-employment will be pursued under applicable law.
🚪

Office Exit Permission Policy

§18B

To maintain discipline, security, and accountability within the office premises, all employees must follow the office exit protocol without exception.

Mandatory Exit Protocol
1
Prior Intimation Required: Employees must inform their Team Leader before leaving the office during working hours — whether for personal errands, field work, client visits, or any other reason.
2
Verbal or Written Approval: Exit during office hours requires explicit approval from the Team Leader. In the TL's absence, approval must be obtained from HR or Senior Management.
3
Expected Return Time: When exiting, employees must communicate the estimated return time to their Team Leader.
4
Log Exit & Entry: Employees must mark their exit and return in the attendance register or system as applicable.
5
End-of-Day Departure: Leaving the office at the end of the working day must also follow the standard sign-out procedure. Early departure requires prior written approval.
⚠️ Leaving the office without informing the Team Leader or obtaining approval is a disciplinary offence. Repeated violations may result in salary deductions, formal warnings, or termination of employment.
No Exceptions Policy This rule applies to all employees regardless of designation, seniority, or urgency. Emergencies must be communicated as soon as practically possible.
🛡️

Client Protection, Conflict of Interest, Personal Work Restriction & Social Media Usage

§19

The firm maintains long-term client relationships built on trust, confidentiality, professionalism, and disciplined service delivery. In line with the handbook's existing rules on work discipline, confidentiality, software use for official purposes only, client handling, and protection of firm and client data, this policy governs employee conduct concerning outside work, personal benefit, client contact, and use of social media.

1. Scope and Applicability

This policy applies to all employees, trainees, interns, contractual staff, team leaders, and any other person working with or for the firm in any capacity. It applies:

  • during working hours;
  • outside working hours where firm clients or firm-related opportunities are involved;
  • during field work and while working remotely;
  • on office premises and while using office resources; and
  • after separation from employment, to the extent expressly stated in this policy.
2. Protection of Firm Clients and Business Relationships

Employees shall not, directly or indirectly, undertake, promote, refer, solicit, accept, or perform any personal assignment, consultancy, compliance work, drafting work, representation work, certification work, filing work, or advisory service for:

  • any existing client of the firm;
  • any past client whose relationship originated through the firm;
  • any prospective client, lead, or business contact introduced to, referred to, or handled through the firm;
  • any relative, friend, associate, group concern, sister concern, related party, representative, or family member of such client or contact; or
  • any person or entity that has approached, called, messaged, visited, or contacted the employee in the name of the firm, through the firm, because of the firm, or on the basis of the employee's position in the firm.
⚠️ No employee shall divert, attempt to divert, influence, redirect, or capture any such work opportunity, business inquiry, client relationship, or revenue opportunity for personal benefit or for the benefit of any third party.
3. Ban on Personal Benefit from Firm Clients
  • Employees are strictly prohibited from charging, collecting, receiving, routing, or accepting any professional fee, cash, reimbursement, commission, gift of significant value, benefit, transfer, or monetary/non-monetary advantage — in their personal name, personal account, through a family member, through a friend, or through any third party — in relation to work connected with the firm's clients or leads.
  • Any amount so received shall be treated as unauthorized personal gain derived from the firm's business opportunity, and the firm shall have the right to seek recovery, indemnity, disciplinary action, and legal remedies in accordance with this handbook and applicable law.
4. Cooling-Off Restriction After Exit (24 Months)

For a period of 24 months from the employee's last working day, the employee shall not, without prior written consent of the firm, directly or indirectly:

  • contact, approach, call, message, email, meet, influence, or communicate with any client, former client, prospect, lead, referrer, or business contact of the firm for personal or competing work;
  • render services to such person or entity in a personal capacity or through another person, firm, or entity;
  • solicit work, referrals, documents, credentials, business data, or professional engagement from such person or entity; or
  • induce or attempt to induce any client to reduce, terminate, shift, or refrain from continuing its relationship with the firm.
Indirect Contact Also Covered This restriction extends to indirect contact made through friends, relatives, associates, intermediaries, employees of another organization, social media platforms, messaging applications, or any other channel.
5. Complete Ban on Personal Work During Employment Hours and on Premises

Without prior written permission from management, employees shall not undertake any personal work during office hours, within office premises, or while expected to be available for office duties. For clarity, prohibited personal work includes, without limitation:

  • creating or updating personal CVs, resumes, profiles, portfolios, or job applications;
  • drafting personal agreements, undertakings, declarations, applications, affidavits, letters, or private documents;
  • preparing personal certificates or documentation for oneself or for any other person;
  • doing freelance work, consultancy work, side-business work, family work, academic work unrelated to office duties, or any non-office assignment; and
  • using office time to communicate for private paid work or private document work.

This prohibition applies whether such activity is carried out on office computers, office internet, office software, office stationery, office email, personal laptops, personal mobile phones, or any other device — while on office premises or during working hours — unless specifically approved in writing by management.

6. Use of Office Systems and Resources

The handbook already provides that software must be used strictly for official purposes only and that misuse of data or systems may lead to strict disciplinary action. Building on that principle, employees shall not use office computers, office internet, office software, printers, scanners, email systems, cloud accounts, documents, templates, staff support, stationery, or any other office resource for any personal commercial, documentation, drafting, application, or outside professional purpose.

7. Social Media Restriction

Use of personal social media during office hours is prohibited. Employees may use social media only in the following limited situations:

  • during the official lunch break; or
  • when the employee is specifically working on the firm's official social media, branding, communication, content, recruitment, client engagement, or other authorized business activity.

Employees shall not use social media to contact, attract, pitch, respond to, or privately build business relations with firm clients, prospects, or firm-connected contacts for personal benefit. Employees shall also not post, share, circulate, or disclose any confidential office matter, client matter, internal discussion, warning, instruction, or firm data on any social media platform, whether publicly or privately.

8. Disclosure Obligation
Speak Up — Immediately If any employee receives a direct inquiry, request for personal service, offer of personal fees, side-work proposal, or outside assignment from any person connected to the firm's clients, prospects, references, or incoming leads, the employee must immediately disclose the same to the Team Leader and management. No such matter may be handled personally unless prior written approval is granted by management.
9. Disciplinary and Financial Consequences

Violation of this policy shall be treated as serious misconduct, in addition to any other breach of discipline, confidentiality, software policy, client handling rules, or data-security rules already stated in the handbook. Subject to the nature and seriousness of the case, the firm may take one or more of the following actions:

⚠️ ACTIONS THE FIRM MAY TAKE
  • 🔴  First formal violation: written warning
  • 🔴  Immediate stoppage of the prohibited activity
  • 🔴  Recovery of all fees, commissions, gains, benefits, or consideration received directly or indirectly by the employee or through any connected person
  • 🔴  Indemnification to the firm of up to 10 times the value of the direct or indirect benefit derived by the employee, without prejudice to the firm's right to prove and recover higher actual damages where applicable
  • 🔴  Salary deduction, withholding of incentives, suspension of access, reassignment, performance action, or termination of employment
  • 🔴  Initiation of civil proceedings or criminal complaint in appropriate cases involving suspected theft, fraud, cheating, criminal breach of trust, misappropriation, data theft, document misuse, or other unlawful conduct

The handbook already states that breach of confidentiality may lead to immediate termination, misuse of data or systems may result in strict disciplinary action, and serious data-security violations may trigger legal proceedings, criminal complaint, police action, financial recovery, and blacklisting. This policy operates in addition to those existing rights and remedies, not in substitution for them.

10. No Waiver and Management Approval
  • Any exception to this policy shall be valid only if expressly approved in prior written form by management.
  • Silence, verbal discussion, past practice, or non-enforcement in one instance shall not be treated as a waiver for any future case.
11. Acknowledgement
Employee Commitment Every employee shall be deemed to have understood that firm clients, firm leads, firm-generated opportunities, client data, internal documents, and firm goodwill are valuable assets of the organization and may not be used for personal gain. Non-compliance may lead to disciplinary action up to and including termination, which is consistent with the existing handbook framework.

CA Dhiraj Ostwal & Co.

The Business Strategist — Reach us for any queries

Phone +91 70200 45454
Office 1 — Shivajinagar 2nd Floor, Shree Krishna,
Shirole Lane, Shivajinagar,
Pune 411004
Office 2 — FC Road CA Dhiraj Ostwal,
B-104 Indraraj Apartment, FC Road,
Hotel Sheetal Lane, Behind BP Pump,
Pune 411005

📜 Employee Declaration

I confirm that I have read, understood, and agree to abide by all the company policies mentioned in this handbook. I acknowledge that non-compliance may lead to disciplinary action.

⚠️ Final Note: Non-compliance with company policies mentioned in this handbook may lead to disciplinary action up to and including termination of employment. This document is confidential and intended for CA Dhiraj Ostwal & Co. employees only.