Mr. Sajal Kumar Bala is the Senior Consultant of Uttam & Associates a Practicing Chartered Secretary and Business Consulting Firm. Last twelve years of experience he worked in various organizations in Senior level position. He did his B.Com (Hons.) and Master in Accounting from the National University. He is the Fellow member of Institute of Chartered Secretaries of Bangladesh (ICSB). He has completed Chartered Accountancy (CA) course from a reputed CA firm and passed 1500 marks. He obtained Income Tax Practitioner Certificate from National Board of Revenue.