Dr. Manoj Fogla, is a fellow member of the Institute of Chartered Accountants of India. He holds a Bachelor degree in Laws and also holds a Masters degree in Philosophy. He has also completed Ph.D. from Utkal University, Doctoral Research on Social Accountability Standards for NPOs. He specialises in legal, governance & finance issues related to voluntary organisations. He is consultant to various international funding agencies, voluntary organizations and corporate entities. He is an expert on taxation, FCRA, governance and accountabilities issues, he has evaluated and provided accompaniment support to more than 100 national and international NGOs in various parts of South Asia. He is the author and faculty of the Governance & Legal Modules of the e-based NGO management diploma degree run by Tata Institute of Social Sciences (TISS), Mumbai and Financial Management Service Foundation (FMSF), New Delhi. He is also the author and faculty of the dedicated e-based Governance course run by FMSF, India. He is actively engaged in providing experts and technical services on Legal, Governance and Finance issues in various parts of South Asia. He is also the principal author of the monthly governance news letter “Governance and Disclosures” published by Credibility Alliance, India. This news letter can be downloaded from www.credibilityalliance.org. He is also the principal author of the fortnightly legal news letter “Standards & Norms” on legal, governance and financial management issues published by FMSF, India. This news letter can be downloaded from www.fmsfindia.org.