Padma Shri (CA.) T. N. Manoharan is an Indian Chartered Accountant and a former president of Institute of Chartered Accountants of India (ICAI).
Manoharan was born in April 1956 in a freedom fighter's family in a small village near Vellore, with agricultural background. He obtained a post graduate degree in Commerce from Sri Venkateshwara University and a law degree from Madras Law College. He became a Chartered Accountant in 1983 and set up his public practice in the same year. He is the founding partner of the accounting firm Manohar Chowdhry & Associates, Chennai. He was elected to the central council of ICAI in 2001 and its Vice President in 2005. He remained as a Central Council Member till 2007. He has also chaired various committees of the Institute. In 2006, he was elected as the President of the ICAI (for a one year term). He is also a notable freemason.
In 2009, Manoharan was one of the four members (as representatives of Government of India) appointed to the board of the scandal hit information technology company Satyam Computer Services for restructuring the company. As of 2010, he continues to be a member of the company's board. He has been a visiting faculty for Taxation at the Southern India Regional Council (SIRC) of ICAI and the Reserve Bank of India's staff college and has authored text books on Taxation. He is very popular amongst CA Students and he is very much involved with students. In 2009, he won the CNN-IBN "Indian of the Year" award (along with his fellow board members of Mahindra Satyam) in the business category. He was awarded the Padma Shri (India's fourth highest civilian honour) in 2010. He is also a board member of a number of organisations including Nani Palkhiwala Foundation, Alpha Capital Management and Sahara India Finance Corporation.