Sanjay Agarwal is an accountant working with international and Indian philanthropic organisations in India. His work is mainly around audits, assurance, systems advice, and capacity building on regulatory issues related to NPOs. His publications include AccountAble Handbook on FCRA (2002, 2012, 2021), NGO Accounting and Regulation (2002), and Daan and Other Giving Traditions in India (2010).