Employee
Handbook

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.

• 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

• Prior Intimation to HR Mandatory: A half day will not be considered or approved without informing HR beforehand. Taking a half day without informing HR first will not be accepted.
• Advance Notice Required: HR must be informed at least 1 day in advance before availing a half day.
• Genuine Emergency Exception: In case of a genuine emergency, only on-time / same-day intimation to HR will be granted as an exception. This does not apply otherwise — the 1-day-prior rule remains the standard requirement.
• Non-Compliance: If HR is not informed in advance (or on time, in a genuine emergency), the employee must report to the office and complete the full working day. Failure to do so will result in the entire day being marked as a full-day leave, not a half day.

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.

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.

• 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

Office hours are meant for office work. Timepass in any form — idle chatting, roaming around the office, unnecessary mobile or social media use, sitting without work and not informing the Team Leader, or deliberately delaying assigned tasks — is not acceptable. If you have completed your work, inform your Team Leader immediately and ask for the next assignment. Any employee found doing timepass during working hours will be sent back home for the day by the Team Leader or management. Repeated instances will be treated as misconduct and will be dealt with under the firm's disciplinary process.

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.

As required by Section 4 of the Act, the firm has constituted an Internal Committee by a written order. It receives complaints, conducts the inquiry, and recommends action to the employer.

The committee’s order and the names of its members are displayed at a prominent place in the office, as the Act requires.

Under Section 2(n), sexual harassment means any unwelcome act or behaviour, direct or by implication, such as:

Section 3 adds that it may also be harassment when it comes with: a promise of preferential treatment in employment; a threat of detrimental treatment; a threat about present or future employment status; interference with work or a hostile or intimidating work environment; or humiliating treatment that can affect health or safety.

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

• Any form of sexual harassment is strictly prohibited and will lead to disciplinary action
• All complaints are handled with confidentiality and due process
• Retaliation against anyone who reports harassment, or who gives evidence, is prohibited
• Awareness workshops are held for all employees at regular intervals

The statutory complaint process below is for women employees, as the Act provides. Inappropriate conduct affecting any other employee is dealt with as misconduct under the firm’s Workplace Conduct policy.

• If the allegation is proved, the firm can take action under its service rules — such as a written apology, warning, reprimand or censure, withholding of promotion or increments, counselling or community service, up to termination.
• The committee can also recommend compensation to the aggrieved woman, which may be deducted from the respondent’s salary.
• False or malicious complaints, or false evidence or forged documents, may lead to action. Failing to prove a complaint is not, by itself, a reason for action — malicious intent must be established through an inquiry.

• Provide a safe working environment for all employees
• Constitute and maintain the Internal Committee, and display its order and the penal consequences of sexual harassment
• Hold awareness workshops at regular intervals and give orientation to committee members
• Give the committee the facilities, information and witnesses it needs for the inquiry
• File the committee’s annual report — number of complaints received and disposed of, cases pending over 90 days, workshops held and action taken

This section summarises the Act and Rules for employee awareness. In case of any difference, the Act and Rules prevail.

• 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

• 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

• 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 Karyai

• 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

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

• ID Card is compulsory every single working day without exception
• Maintain neat and professional appearance at all times

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

• 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

• 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

• A mandatory notice period of 2 months must be served, calculated from the first day of the month following the month in which the resignation is submitted
• Proper handover of all responsibilities is required before exit
• Full & Final settlement will be processed after all clearances are obtained
• The complete Relieving & Exit Process (§16A) must be followed — data handover, company assets and logins, clean-up of WhatsApp groups and emails, and the exit video review

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. Our upgraded policy comes down to four rules — open each one, understand it, and test yourself below.

• 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. The only exceptions are removing copies from your personal email and WhatsApp as required by Rules 2 and 3 above, and the clean-up of WhatsApp groups, chats and personal emails during the Relieving & Exit Process (§16A) — in each case after any needed document or information is safely stored in the client's folder / office Karyai.
• 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.
• No Printing of Dhiraj Sir's Signed Documents Without Approval: Documents bearing Dhiraj Sir's signature must not be printed or handed over to any employee for their personal use without his prior approval. Dhiraj Sir's permission must be obtained first in every such case — strict action will be taken for any violation of this rule.

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

CA Dhiraj Ostwal & Co. is committed to maintaining a professional, respectful, and inclusive workplace. All employees are expected to conduct themselves with dignity and professionalism in all interactions — with colleagues, clients, management, and external stakeholders.

• Zero Tolerance for Abusive Language: Use of abusive, vulgar, offensive, discriminatory, or demeaning language is strictly prohibited. This includes verbal, written, email, WhatsApp, or any other form of communication.
• Respectful Interaction with Colleagues: Treat all colleagues with respect regardless of position, designation, or background. Bullying, harassment, or intimidation of any kind is not permitted.
• Professional Communication with Clients: All client interactions must maintain the highest standards of professionalism. Rudeness, dismissive behavior, or any form of disrespect toward clients will not be tolerated.
• Courtesy Toward Management: Management directives must be acknowledged with professional courtesy. Insubordination, disrespect, or argumentative behavior toward supervisors is a disciplinary matter.
• No Loose Comments: Casual, careless, sarcastic, or taunting remarks about colleagues, seniors, management, clients, or the firm's work and decisions are not permitted — whether made in the office, in meetings, behind someone's back, or on WhatsApp and other groups. Think before you speak; every comment must be responsible and professional.
• No Back-Answering to Seniors & Management: When a senior, a higher department, or management gives you an instruction, correction, or feedback, listen fully and acknowledge it. Do not answer back, argue, or keep repeating the same reply or excuse. If you genuinely have a different view, state it once, calmly and respectfully, with valid points and facts — and then follow the final decision given.
• No Gender or Caste Discrimination: Any discriminatory behavior based on gender, caste, religion, race, or personal beliefs is strictly forbidden and will result in immediate action.
• Maintain Workplace Dignity: Avoid gossip, spreading rumors, or making personal remarks about colleagues. Maintain confidentiality of internal matters.
• Punctuality & Responsiveness: Respond to communications promptly. Ignoring client queries, team messages, or management directives is unprofessional.

At CA Dhiraj Ostwal & Co., we celebrate and encourage positive behaviors that contribute to professional growth, team harmony, and organizational success. We believe in building a culture of excellence, integrity, and mutual respect.

Employees who consistently demonstrate these values are prioritized for:

• Career advancement and promotion opportunities
• Leadership and management roles
• Exposure to high-profile client projects
• Training and skill development opportunities
• Performance bonuses and incentives
• Recognition and awards in company events