Bharatbhai was born and brought up in a middle class but cultured family. His father was renowned chartered accountant. He lost his father in an early childhood, when he was only thirteen. But his mother and brothers had never allowed him to be disappointed. The virtues of benevolence, sensibility, simplicity and worship, inherited by her mother, he has justified throughout his life. In his early schooling, he was an average student, but the affection of commerce and inherent chartered accountancy had attracted him to achieve the degree of chartered Accountant. He started practicing as a charte