Puzhankara Sivakumar is a practising Company Secretary in Kochi, with over 40 years of experience as a CS/CMA. He is the co-founder and managing partner of SEP & Associates, and partner at Ragini Chokshi & Co., Mumbai. He is a postgraduate in commerce, 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).