What is CA and how are we providing it?

Introduction

Chartered Accountancy is the core of the business big or small. A chartered Accountant’s work involves various posts such as auditing, taxation, accounting and financial planning. It is a challenging as well as rewarding job.

Career after doing chartered accountancy are exciting. chartered accounting canbe the first step to other high and rewarding careers in finance, investment consultancy and fund management. The chartered accountancy course is conducted by the institute of chartered accountants of ICAN and ICAI respectively.

The unique feature of the chartered accountancy is its curriculum, which is theoretical education with complementary practical training. This balanced approach helps the students to appreciate the underlying practical applications of the theoretical education scheme.

There are various steps one has to go through finally becoming a CA.These includes:

  1. Under Nepali C.A Board (ICAN)
  • CAP I

This is the basic requirement for the students to enroll on being CA. At least  10+2 or Intermediate
pass. Candidate who have appeared in +2 or final year of equivalent examination and waiting may also
register provisionally.

 

  • CAP II

Before attending CAP II, the students must have passed CAP I or Exempted Graduates.

Exempted Graduates must have the following requirement:

  1. Commerce graduates having not less than 50% marks.
  2. Non-commercial graduates having not less than 55% marks.
  3. Non-commercial graduates without math having not less than 60% marks
  • CAP III

Students eligible for CAP III must have passed CAP II

 2. Under Indian C.A Board (ICAI)

  • CPT

CPT is an entry level requirement for students enrolling C.A. Students eligiblemust have +2 pass or higher education Canditate completing class 10.

  • IPCC

This is the first stage of CA curriculum wherein only working knowledge of core and allied subjects to accountancy are covered. For the students to be eligible to attend IPCC must have passed the CPT/ +2 or Graduation /Post Graduated in commerce with a minimum of 55% marks in aggregate. or 60% in other disciplines.

  • CA final.

CA final covers advanced application knowledge of core subjects like financial reporting, strategic financial management, advanced management accounting, advanced auditing.For the students to join CA final students much have passed IPCC.

 3. Articleship

Articleship is a wonderful opportunity for a student learn and earn simultaneously.It gives you the chance to work under the best professional of the industry.Coming to the part of stipend, your stipend depends on the firm you choose to offer your services. better the firm, more will be the stipend (there are exception to this fact).You must ensure that you are applying for articleship in a good firm instead of giving up to the demand of your parents and landing in a firm where the quality of the work is average or poor.Do not shy away from working hard as you are working for a bright future.

Completion of articleship is a must to be eligible to appear for CA-FINAL. Although articleship is of 3 years but a student can appear for his exams after completion of 2.5 years of his articleship, which means you can become a CA even before completion of your articleship.More prominence should be given to the articleship than any other phase of the course.

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