"I have known Nagindas for more than 32 years. When I first met him in the early 1980s I was a newly qualified accountant, and Nagindas had already been in practice for more than 15 years. At the time he had just returned from a stint of work in the Middle East, and since I was contemplating going to the Middle East for work also, he was a source of much advice and guidance, and indeed, he was a kind of role model to me-he inspired me to achieve his level of attainment. Since I returned to the UK in the early 2000s, Nagindas has acted as my accountant (as I have moved away from the world of accounting and auditing). The last 15 years has been the time when I have come to know Nagindas at a much closer, professional and personal, level. Professionally, I would say that he is a competent and thorough accountant with integrity and always has the best interests of his clients at heart. I have found that he does not panic in crisis situations-his approach to crisis management is to always act in a cool and calm manner. On any particular aspect involving accounting, auditing or taxation matter, he first develops deep understanding of the subject matter-he does not comment until he has all the facts-and when he does, he goes to the 'crux of the matter'-this is reflected in one of the companies he has set up At a personal level-Nagindas is approachable and jovial-and humorous at times-many a times I can think of examples where his particular take on a matter was accompanied by humorous anecdotes which made a lot of sense and captured the essence of the subject or idea being discussed. I personally think this is reflected in some of the 'Letters to the Editor' that he has written to newspapers over the last decade and a half." S. B. K. Markets & International Banking Royal Bank of Scotland