R Sivabhogam made history by becoming India's first female Chartered Accountant and Auditor. Her path to accountancy, a field largely unexplored by women at the time, began in a rather unexpected way. Inspired by Mahatma Gandhi’s call for independence, she was imprisoned for participating in the Civil Disobedience Movement. Here, Sivabhogam discovered a deep desire to become an accountant. This interest, sparked during her time in jail, eventually led her to achieve something truly remarkable.
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Born on July 23, 1907, in Chennai, Sivabhogam’s early life was shaped by her education and strong mentors. She attended Lady Wellington School in Chennai, where she was taught by Sister Subbalakshmi, a well-known figure in social service. Later, she studied at Queen Mary’s College in Chennai. Growing up in a family that valued education and social service, Sivabhogam was deeply influenced by these values. Her parents, especially her elder sister, played a key role in encouraging her to pursue a career in accountancy, a field dominated by men at the time.
With her sister’s support and a newfound passion, Sivabhogam enrolled in the Government Diploma in Accountancy after her release from prison. In 1933, she became the first Indian woman to earn the title of Chartered Accountant. But her journey wasn’t easy. After completing her training under CS Sastri, she wanted to start her own practice. However, British law at the time prevented anyone who had been imprisoned from registering as an accountant. Undeterred, Sivabhogam challenged this law in court and won, allowing her to begin her independent practice in 1937. Her case was so significant that it had its own file in Delhi.
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Sivabhogam’s contributions went beyond becoming India’s first female Chartered Accountant. She played an active role in the formation of the Institute of Chartered Accountants of India (ICAI) in 1949, becoming a member and later a fellow in 1950. She also held leadership positions, serving as the Chairman of the Southern India Regional Council (formerly Madras Regional Council) for three consecutive years from 1955 to 1958. She remains the only woman Chartered Accountant to have held this position. During her tenure, she organised the first-ever Regional Conference in 1956, inaugurated by the respected statesman Sir CP Ramaswamy Iyer.
Besides her professional work, Sivabhogam was deeply involved in social service. She conducted audits for many social service organisations voluntarily and was a strong advocate for women’s education and empowerment. She also served as a committee member of the Society of Auditors and a Senate member of the University of Madras. Sivabhogam established several scholarships in her father's name and created an award in 1956 for the top female candidate in ICAI’s Final Examination.
A firm believer in Gandhian principles, Sivabhogam wore only Khadi throughout her life until she passed away on June 14, 1966. In honour of her 100th birth anniversary in 2006, the Southern India Regional Council of ICAI planned announced an endowment in her name to provide scholarships for economically disadvantaged female students pursuing Chartered Accountancy.
R Sivabhogam’s life is a testament to her pioneering spirit and her determination to break barriers for women in India.