Photographs of the current political leadership - especially the prime minister and the president - are a common sight in many government and quasi-government offices. But some officials obviously think the "Modi wave" is extremely strong. The president of the Institute of Chartered Accountants of India (ICAI), the country's accounting regulator, is one of them. He has already installed a photo of himself shaking hands with the BJP's prime ministerial candidate in his office. Wishful thinking on his part or hard-headed realism?