Puzhankara Sivakumar is a practicing Company Secretary in Kochi. With over 40 years’ experience as a CS/CMA, he has completed 28 years of practice. He is a Co-Founder and the Managing Partner of SEP & Associates and Partner of Ragini Chokshi & Co., Mumbai. He is a Postgraduate in Commerce (M. Com), a Fellow Member of the Institute of Cost Accountants of India (ICAI-CMA) and a Fellow Member of the Institute of Company Secretaries of India (ICSI).