Kalvimalar

This is generally carried out as a private practice.   The following are some of the jobs associated with C.A.

 

We know that it is very important to maintain the financial documents of the organization. The other activities connected to this are account operation, account interpretation, supervision, controlling and organizing income and expenditure, internal auditing, salary, invoice and taxation.

The most important activity of C.A. is auditing. It denotes reviewing and examining of the account of the organization.  While they audit the accounts of the organization that has employed them, they also audit the accounts of their clients too.  Auditing can be divided into four types,  Statutory Auditing, Internal Auditing, Compulsory Tax Audit and Certification and Audit.

Auditing a specific job or auditing the expenses of a special activity is Cost  Auditing. This is to control expenditure and plan for finance in future.

As the CAs are placed in a high position in any organization, they are expected to be honest, dependable and  work with scrupulous planning. They must undoubtedly be efficient and intelligent and with good communicative skills in English, they can positively gain good reputation.

Unlike before, those who want to join C.A.should register their name in the Institute for the Common Proficiency Test. (CPT)  Examination, which can be written only after plus 2.  However, they can register earlier. But, only after 60 days of registration, they can appear for CPT.  Those attain eligibility can join in BCC, known as the first stage.  This  professional competence course is equivalent to the previous foundation course.  At the same time, it is essential to register for 100 hours of study in Information Technology. Similarly, for practical training, it is obligatory to register with a registered Chartered Accountant. After completing three months of articleship, the 100 hours of IT training must be finished. Only after 15 months of practical training, they can write PCE, known as Professional Competency Examinations and after this, they must go through three and half a years of practical training, besides completing   Management Studies and studies in Communicative Skills. Later, they can appear for the final examinations. Only then they can register as a CA and is acknowledged as a Chartered Accountant.