It is a touching story about dignity and dependency. Mr. Vikram Niyogi is an elderly man suffering from Parkinsons disease. His condition is advanced and once independent and loved by many, he is now under round-the-clock care. Being dependent on family and healthcare professionals is not easy. There is no dignity in being fed through a feeding tube or in diapers (nappies/pads).
Mr. Niyogi doesn`t want to be a burden. He wants to be useful, and helpful. So, he comes up with a sneaky, yet noble plan in which he fights for the remains of his independence, to preserve his dignity and for respect. He engages in a master/mentor-student relationship. He tries to convince a powerful man to send a rescue boat to those, who desperately need it. The last act of Mr. Niyogi is an act of heroism.
This is a slow-burn novella, touching and thought-provoking. It is also the most polite literary text I have ever read. This story is told from multiple points of view and every character, and every dialogue is filled with pleasantries. It`s just like Dunkin's Donuts, looking great, but way too sweet.

Looking for an uplifting read at a difficult time, I picked up a copy of Mr. Niyogi’s Last Audit nearly three months after publication. From the description, I guessed that Mr. Niyogi would somehow personally carry out a dramatic rescue. Although Rao did not give me what I anticipated, he gives all readers a much more realistic look at a dying man’s true heroism.

Vikram Niyogi, 77, suffers from Parkinson’s disease, the same illness that took my grandfather’s life years ago when treatment options were largely non-existent. Despite Mr. Niyogi’s advanced Parkinson’s, early pages show him back at work, staying in a hotel, and alternating work sessions with active on-site therapy paid for by his employer, Saran Airlines. Therapy appears to be working well, enabling Niyogi, a forensic auditor, to assist with an internal audit that precedes and external audit in preparation for the growing company’s going public. Even if they have not read the book description, readers quickly learn that this is a temporary job sought out by Mr. Niyogi trying to find a means of rescuing miners stranded on a remote island in the Maldives.

Beginning near the end, the story proceeds non-chronologically, reverting to the past and revealing the complicated path leading up to the auditing and therapy scenes in the hotel. Bit by bit, Rao reveals what led up to the joint work sessions with Kiran Singh, narrating the story from several points of view including Niyogi’s, Kiran Singh’s, Niyogi’s friend Muthuswamy’s, and Niyogi’s wife’s and daughter’s. Worked into Niyogi’s narrative sections—haunting him day and night--is the voice of a young trapped miner unaware of Niyogi’s physical limitations and insistent that the group be rescued. Ready to help others throughout his life, Mr. Niyogi must find a means to rescue the Audit gave me a close look at Parkinson’s, miners.

S. N. Rao gave me a close look at Parkinson’s devastating physical and psychological effects on the individual and the family, taught me about treatment advances, and made me cheer on Mr. Niyogi and shed a few tears.

Thanks to NetGalley and Copperplate for making Mr. Niyogi’s Last Audit available post- publication as a Read Now option.

In his 77 years of age, Mr. Vikram Niyogi is struggling with Parkinson's - the same disease my late father had had in the last years of his life (he passed away last year). That was the main reason I picked up this novel in the first place, a story I could surely well relate. Moreover, my father was also an accountant like Mr. Niyogi, before retirement. And it is a way, I hoped, to better understand the extend of what my father must have had through - something I hadn't fully appreciated at that time, as those were quite distressing times for me and my mother.

Mr. Niyogi is a retired accountant for an airline company of Bengaluru branch, India. He had been an invaluable member of the enterprise before retirement. Now that Parkinson's is eating away his movement as well as his dignity - causing him more dependent on his wife, daughter, and a caretaker - he felt more desperate to be useful in life. But what can he possibly do, when, even for basic activities like eating, walking, and peeing he can't do without help?

The answer came in two ways. His former company faced a serious money embezzlement, and only a senior accountant like Mr. Niyogi could trace it. Then his daughter Archana has a friend, whose son was hopelessly stranded on a small island in Maldives with 200 other miners, when their employer went bankrupt, with no one able to help as most institutions are focusing in recovery after Covid-19. It should not be of Mr. Niyogi's concern, however he starts hearing the stranded young man's voice, urging him to send for help. But what can he do? Maybe if he helps Saran airlines in his last audit for them, they in turn might be persuaded to send boats for the stranded miners. But that would be an impossible task for Mr. Niyogi - or is it?

I applauded S.N Rao for the writing. Either he has been dealing with Parkinson's patient before, or he has done a thorough research; painful dealing with Parkinson's disease were captured vividly throughout the story and become one of the strong points of this book. Mr. Niyogi's meal, for instance, was pictured in minutest detail from preparing the liquified food to the injection to his feeding tube. Or the procedure of various treatments given to Mr. Niyogi to ease his rigid muscles, were described in chronological detail that I felt like being trained as a nurse. It might bored some of you who dislikes medical or uncomfortable scenes in a book, but it's interesting if you want to know more about Parkinson's disease, and felt relatable for you who have dealt with it.

S.N. Rao delivers a poignant exploration of aging, illness, and the quiet search for significance. Mr. Niyogi, a retired accountant battling Parkinson’s disease, spends his days grappling with the monotony and frailty of old age, surrounded by the love of his wife Ramini and daughter Archana.

The story takes a sharp turn when Mr. Niyogi is stirred into action by a mysterious voice—the desperate plea of a young miner stranded on a remote Maldivian island. This call for help reawakens a sense of purpose in Niyogi, as he concocts a secret plan to rescue the miners, despite his failing body and the looming limitations of his illness. This supernatural element serves as both a metaphor for his inner turmoil and a catalyst for his transformation, highlighting Rao’s skill in blending realism with the surreal in a way that is both intriguing and deeply affecting.

What struck me most was Rao’s delicate handling of family dynamics, particularly Niyogi’s decision to keep his plan hidden from Ramini, a choice that adds emotional complexity to the narrative. It mirrors the tension that often exists in families dealing with chronic illness—love and protection on one side, secrecy and fear on the other. The ending, which I absolutely loved, offers a powerful reflection on the enduring spirit of those in the twilight of their lives, reminding us that even in moments of physical decline, there remains the potential for courage, connection, and quiet heroism.

The elderly Mr. Vikram Niyogi has Parkinson’s disease. He is constantly in pain, and has a full-time nurse to help him with everything.

Prior to his retirement, he was a respected forensic accountant for Saran Airlines for many years, and outside of work enjoyed time with his family, and also planning and implementing charitable projects with other members of the Lion’s Club. His diagnosis changed his life, gradually taking his mobility, independence and happiness.

When his adult daughter tells him of a friend’s son who is unable to return home after the mining company he worked for went bankrupt, Mr. Niyogi cannot get this out of his mind, to the extent that he wonders if he can convince his old boss to send a ship out to rescue all the stranded workers, in exchange for a service rendered by Mr. Niyogi.

After starting new treatments to recapture a small amount of independent movement, Niyogi convinces the owner of Saran Airlines and a former coworker to let Niyogi work on a project to prove his mental capability and that he still has things to contribute. Though doubtful, Niyogi and Kiran Singh work together to detect significant fraud, which convinces his former boss to give him a larger, time-sensitive project, as well as provide daily treatments. Niyogi again proves his worth.

This was a quiet, moving story, showing the way Parkinson’s affects not only the sufferer's body, but also their mental health, but also the toll on their family. Mr. Niyogi, a busy man used to working hard and caring for others now finds himself locked in his body, and experiencing frustration and depression.

Though his body was frequently unwilling, he demonstrated determination and compassion in this story. While one part of the story ends much as I expected, the author S.N. Rao also shows that despite his failing body, Niyogi had a highly capable mind and managed to touch many lives with his insistence on performing one last project.

Thank you to Netgalley and to Copperplate for this ARC in exchange for my review.

I found the book quite compelling. Mr Niyogi is tormented by the imagined cries of a young boy stranded on a remote island. As I read that chapter, I questioned how a bedridden man could help the boy. His only resource is his auditing expertise. Given the extensive effort and financial resources required for a rescue operation, which Mr. Niyogi cannot afford, he devises a plan to use his auditing skills to help his parent company recover significant losses due to employee fraud, rather than seeking charity.

I admired the ingenuity behind Mr. Niyogi's strategy. The book does an excellent job of portraying his health struggles, discomfort, and embarrassment. Readers who encounter someone enduring similar hardships will find these aspects of the story particularly relatable.

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This quality of writing in this well-organized and gentle narrative perfectly represents Mr. Niyogi himself. A lesser writer might have presented a simple chronological narrative, but S.N. Rao shows readers, in a very engaging opening chapter, where Mr. Niyogi will arrive much later in the book-- working steadily on a challenging audit while undergoing experimental medical treatment. In the next chapter, we go back in time several months to the point where sick, bored, dependent Mr. Niyogi felt that he was no longer valued. It is this last audit that enables him to prove his worth again (more to himself than others because nobody else seems to have thought less of him for having Parkinson's Disease) and also to quietly arrange a great act of heroism. I've already recommended it to library patrons who just want to read a nice book that isn't overwrought with drama and isn't historical fiction. Given the author's sensitive immersion into the mind of Parkinson's patient, I expect that it will also appeal to readers who have experienced their own setbacks.

I figured that this would be sad, but it was also really endearing. I have family who struggle with Parkinson's and that part of it was difficult to read.
I will say it would be helpful to have a name over the switching POVs cause it was very confusing at times to figure out who each person speaking was.

Moving and also fascinating quiet heroics... in auditing.

Not exactly a thrilling prospect? Audits. But the premise sounded too intriguing to turn down. And in the end I was sobbing more than a little.

The structure of this book is slightly jarring at first but makes sense later. We start by seeing an old, clearly infirm man taking part in an also clearly large-scale company auditing process, with constant assistance both physically and mentally, to keep him focused and able to continue.

Why? we ask ourselves. This man is not well, not healthy, surely not in a position to be able to do this intense work.

Only later do we find out that the retired Mr Niyogi, with his medication, exercises, staff, is suffering from Parkinson's and despite this, determined to try and win a favour from a former employer for his expert help. He's heard of a group of people stranded on a remote island due to COVID restrictions, with no food or way off and hopes his intervention and help with a company-wide audit might mean the large airline agrees to pay him by transporting these people back to safety.

But he is unwell, infirm, and needing help to do this.

What a character. Mr Niyogi is so unassuming, modest and mild, yet so internally determined. It made for a powerfully quiet read, seeing his efforts and pain.

The ending really got me. Like its protagonist before it, it took me by surprise and made me both very sad and also proud.

This felt like a very true representation of the difficulties of Parkinson's and of ageing in general, we see his illness from the view of his family, former colleagues as well as Mr Nigoyi's own frustrations and increasing reliance on others, where before he was the one providing support.

Short but powerful. Slim but profound.

With thanks to Netgalley for providing a sample reading copy.

Mr. Niyogi is suffering heavily from Parkinson's disease when he starts being visited by the spirit (?) of a friend's son who has been abandoned on a remote island. The visions motivate him to push beyond his disease to help his former employer get ready to go public, hoping in response they will send a ship to save the stranded people. Got it! Except the timeline is really really long for a rescue mission. But, that aside, the writing and especially dialogue was a bit awkward. I try to give grace as I believe english is the author's second language, but I wish the editor had helped with the repetitive over detailed conversations or explanations. I did relate quite a bit with Mr. Niyogi's experience as my son is dealing with many of the same physical symptoms and limitations. Despite this, I did enjoy the story and felt the ending was pretty perfect.

e-ARC from NetGalley.

I'm not quite sure what to make of this novel. It's a beautiful, heartfelt story about a man who feels helpless but decides he must make a difference nonetheless. It explores themes of chronic illness, loneliness, hopelessness, and resilience. But I did struggle with the technicality of the writing.

While the story itself was one worth reading, the sheer amount of detailed, step-by-step description made it difficult to enjoy at times. More than once, Rao explains how the nurse helps Mr. Niyogi to the treatment table, moves him to his side, pulls up his shirt, applies the electrode jelly, attaches the electrodes, pulls his shirt back down, helps him roll back onto his back, etc. I feel like I could perform the treatment at this point.

The other struggle I faced was the pacing and switching perspectives. We start with Niyogi in the hotel, frantically working on the audit, but then we jump to months earlier and follow every step of his journey from finding out about the stranded miners to the conclusion, most of which was spent discussing fraud and business organizational structure in a van. But, often, we jump to other perspectives that seemed to do little more than increase the page count. A random man who knows a receptionist. The guy working on the emergency audits alongside Niyogi.

But, when I consider the writing style, I can't say that it is unprecedented. It was similar to Yoko Ogawa's The Housekeeper and the Professor which has much critical acclaim but was definitely written in a similar style that I also struggled to fully connect with.

I did find this to be a beautiful story, but with writing that doesn't appeal to my flowery-prose-loving brain. I am, however, quite curious about what Rao will write next.