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The Institute of Chartered Accountants of India (ICAI) is a statutory body that was set up to regulate the profession of chartered accountants. The responsibilities of conducting the Chartered Accountancy Course as well granting licence to candidates after successful completion of the course, by way of granting membership to the institute, are both vested with ICAI. ENTRY The major fields in Chartered Accountancy are: Accountancy: Includes basic writing of accounts, maintaining books, financial statements, receipts, vouchers as required by the Companies Act. Auditing: The purpose of auditing is to satisfy the users of financial statements that the accounts presented to them are drawn up on correct accounting principles. CAs perform financial, cost and tax audits and some part of secretarial audits. Cost Accountancy: CAs are trained at maintaining cost auditing records, compiling cost information, installing cost controls and even performing cost audits. Taxation: CAs who deal in taxation deal with direct taxes that are collected by the government directly. These include income tax and wealth tax. They provide advice both on direct and indirect taxes like sales tax and excise duty. The CA has to keep himself updated about the current rate of taxes and all other tax information. Investigation: Since CAs have the knowledge on all financial matters they are the best authority in finding out how people have used or misused laws or even ed. These can be matters relating to shares, sales or financing business, reconstruction, amalgamation etc. Consulting: Most CAs aspire to work as consultants, which basically involves corporate law advice, project planning and finance, management accounting and internal advice, business advice, systems design and information consultancy. The CA course is conducted through lectures and postal tuitions by the Institute of Chartered Accountants of India (ICAI), head-quartered in New Delhi. For Chartered Accountancy Details Click here Institutes in India Click here Education Qualification: The minimum requirement to become a CA is graduation. A commerce graduate has to have 50% marks, a science or arts graduate 60% or more, other graduates 65% or more. Those who do not have the minimum entry required have to give the Foundation Exam. Once they have been approved by the ICAI they can work with established CAs which is called articleship. Articleship can be done with a practising CA or as a clerk in a firm approved by the ICAI. 1. Must be 18 years of age 2. Must have completed the 10 month duration ‘Foundation Course’ conducted by ICAI or (after 10+2 one can enrol for ‘Foundation Course’) 3. Must be a graduate or post graduate in subject that qualifies for exemption from the foundation course. The main entrance exam for CA is the Foundation Exam. The subjects include Accounting, Mercantile Law, Mathematics, Statistics and Economics. Once you have passed the CA Foundation exam, you are eligible to become a CA student under the ICAI.
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