Welcome to S. Hariharan & Associates

S. Hariharan & Associates is a firm of Practising Chartered Accountants since 1982. We have got offices at Papanasam, Chennai, Trichy and Hosur with six Partners and one Qualified Professionals.

We do auditing and assurance services, tax consultancy, corporate consultancy and general business advisory services. 

We adhere to strict professional practices, providing quality services to our clients and we endeavour to our institute's motto i.e. "partner in nation building"

Our firm is grown up with the concept of professional service with the personal attention of partners to the needs of clients.

Our team is equipped with well qualified professionals and has experience in the field of Company Audits, Audits under Income tax Act, Audits under GST Act, Audits of trusts, Audits of Bank Branches, Concurrent Audits of Bank Branches, Audits of divisional offices of General and Life Insurance Companies, and Internal Audits, etc.

We advice on compliances under various statutes, analyze accounting systems and evaluate all tax controls.

Our firm is peer reviewed by the Institute of Chartered Accountants of India vide certificate No. 015725 dated 18th August 2023 and valid till 31st August 2026.

Our firm has empaneled with the C&AG of India and the Registration Number of the same is MD1126.

Our firm has empaneled with RBI and Unique Code No. of the same in 020505.

News & Events

Notifications/Circulars

01/04/2025
Master Circular - Housing Finance for UCBs
Master Direction - Reserve Bank of India (Interest Rate on Deposits) Directions, 2025
Master Circular – Housing Finance
Master Circular - Bank Finance to Non-Banking Financial Companies (NBFCs)
Master Circular - Income Recognition, Asset Classification, Provisioning and Other Related Matters - UCBs
Master Circular - Prudential norms on Income Recognition, Asset Classification and Provisioning pertaining to Advances
Master Circular - Guarantees and Co-acceptances
Master Circular - Guarantees, Co-acceptances & Letters of Credit - UCBs
Master Direction – Facility for Exchange of Notes and Coins
Reserve Bank of India (Classification, Valuation and Operation of the Investment Portfolio of Commercial Banks) Directions, 2023
Master Circular - Prudential Norms on Capital Adequacy - Primary (Urban) Co-operative Banks (UCBs)
Master Direction on Counterfeit Notes, 2025 – Detection, Reporting and Monitoring
Master Circular – Basel III Capital Regulations
Master Circular on Board of Directors - UCBs
Master Circular on Conduct of Government Business by Agency Banks - Payment of Agency Commission
Master Circular - Disbursement of Government Pension by Agency Banks
Master Direction – Scheme of Penalties for bank branches and currency chests for deficiency in rendering customer service to the members of public
Master Direction on Penal Provisions in reporting of transactions / balances at Currency Chests
Master Circular – Lead Bank Scheme
Master Circular - Credit facilities to Scheduled Castes (SCs) & Scheduled Tribes (STs)
Master Circular – Deendayal Antyodaya Yojana - National Rural Livelihoods Mission (DAY-NRLM)
Master Circular on SHG-Bank Linkage Programme
29/03/2025
Revised norms for Government Guaranteed Security Receipts (SRs)
Special Clearing Operations on March 31, 2025
27/03/2025
General Notification for Sale and Issue of Government of India Securities (including Treasury Bills and Cash Management Bills)
Gold Monetization Scheme (GMS), 2015 - Amendment
Master Direction – Reserve Bank of India (Prudential Norms on Capital Adequacy for Regional Rural Banks) Directions, 2025
Master Directions - Reserve Bank of India (Priority Sector Lending – Targets and Classification) Directions, 2025
Priority Sector Lending Certificates
Review of Priority Sector Lending (PSL) Target – Urban Co-operative Banks (UCBs)
Currency Chest operations on March 31, 2025
21/03/2025
Treatment of Right-of-Use (ROU) Asset for Regulatory Capital Purposes
Amortisation of additional pension liability - Implementation of Pension Scheme in Regional Rural Banks with effect from November 1, 1993 - Prudential Regulatory Treatment
Reserve Bank of India (Financial Statements - Presentation and Disclosures) Directions, 2021: Clarifications
17/03/2025
Asian Clearing Union (ACU) Mechanism – Indo-Maldives trade
Annual Closing of Government Accounts – Transactions of Central / State Governments – Special Measures for the Current Financial Year (2024-25)
Implementation of Section 51A of UAPA, 1967: Updates to UNSC’s 1267/1989 ISIL (Da'esh) & Al-Qaida Sanctions List: Amendments in 12 Entries