career counselling booklet bos19287
TRANSCRIPT
-
8/10/2019 Career Counselling Booklet Bos19287
1/36
The Institute of
Chartered Accountants of India
Global CareerEndless Opportunities
Global CareerEndless Opportunities
CHARTEREDCHARTERED
ACCOUNTANCYACCOUNTANCY
-
8/10/2019 Career Counselling Booklet Bos19287
2/36
17
Students who have appeared for/passed class XII exam
can appear for the Common Proficiency Test (Entrance Exam)
held twice a year (June & December)
For more details, contact:
Be the Brightest & Bestin the World,
be a
CharteredAccountantA highly affordable course
for all !
Board of StudiesICAI Bhawan, A-29 Sector-62
Noida - 201 309 Distt. Gautam Budh Nagar (UP)Phone 0120 - 3045 930 E-mail: [email protected]
The Institute of
Chartered Accountants of India
Set up by an Act of Parliament
www.icai.org
-
8/10/2019 Career Counselling Booklet Bos19287
3/36
President'sMessage
President'sMessage
Chartered Accountancy is a dynamic and promising
profession. Over a period of time there has been a
paradigm shift in the role of a Chartered Accountant.
Gone are the days when a Chartered Accountant's domain was restricted only to
Accountancy, Audit and Taxation. The Chartered Accountants today have proved their
expertise in the fields of management consultancy services, risk management, corporate
governance, strategic management and other areas of strategic importance. Withdismantling of trade barriers and advancements in information technology, the world has
become a global village. Globalization has brought to the forefront numerous opportunities
for CAs in the areas of National and International taxation, Finance and Corporate Laws.
It is my firm belief that by opting for CA Course, you can surely embark on a satisfying
professional career that will help you to reach great heights. The Institute is always very
proactive to provide you myriad opportunities to achieve your goals. It organizes Career
Counselling Programmes to guide you to choose a career path that is most suitable to your
abilities, interest and aptitude. This Booklet Chartered Accountancy - Global Career andEndless Opportunities is also a step in this direction. This booklet contains relevant
information about, the course contents of the CA course, different entry gateways to the
profession, practical training and various opportunities available to students once they
become professional CAs. This booklet will surely help students in to making right career
choices.
I extend my best wishes to all the students who are all set to undertake CA Course as their
career option. I would also like to acknowledge assiduous efforts of Board of Studies for
playing a pivotal role in fulfilling and shaping the professional needs and growth of ourstudents.
Wishing you all a fulfilling career,
Yours sincerely,
CA K. Raghu
President, ICAI
-
8/10/2019 Career Counselling Booklet Bos19287
4/36
Vice President'sMessage
Vice President'sMessage
Chartered Accountancy has become one of the mostpromising professions in India. There were times whenthe word Chartered Accountant was synonymous
with the term book-keeper and the realm of Chartered Accountant was confined toAccounts, Audit and Taxation. In the present times, there is no field where CharteredAccountants have not diversified whether it is Portfolio Management, Risk Management,Business Planning, Information System Audit or Environment Audit. In fact, with greater
synthesis of the world economy, the role of Chartered Accountants has become broader andmore demanding. The demand for CAs is increasing at an amazing rate. Fresh qualified CAsare easily absorbed in the industry. The Institute offers campus placement opportunities tothe newly qualified chartered accountants. Besides, opportunities of self-practice alsoexist.
In the present scheme of education and training, there are two routes to enter theChartered Accountancy course Common Proficiency Test (CPT) route and Direct Entryroute. If a student wishes to join the CA course earlier in life, he can register for CommonProficiency Course after passing class tenth examinations. However, he can sit for CPT afterappearing for 10+2 examination. Having passed CPT, the student gets admitted to theChartered Accountancy Course which comprises of theoretical education and practicaltraining of three years. Graduates/post graduates with specified marks and intermediatepassed students of the Institute of Company Secretary of India and Institute of CostAccountants of India can directly enter the CA course. During the CA course, the student isalso imparted other technical and soft skills related to Information Technology, GeneralManagement and Communication Skills. The exhaustive theoretical education andpractical training help in proper grooming of the budding professionals.
I am pleased that the Board of Studies has brought out revised version of the booklet 'Chartered Accountancy - Global Career Endless Opportunities', giving pertinent details ofthe Chartered Accountancy Course and the opportunities available to the qualifiedChartered Accountants. I am sure this booklet will educate students about the glorifiedworld of Accounting Profession and help them in making right career choices.
I appreciate the efforts put in by the officials of the Board of Studies in getting this bookletpublished.
Wishing the students all the bestYours sincerely,
CA Manoj FadnisVice President, ICAI
-
8/10/2019 Career Counselling Booklet Bos19287
5/36
ChairmansMessage
ChairmansMessage
The CA Profession is very dynamic, challenging and
remunerative. The profession is growing fast and it has
spread out its wings in the wide horizon. The Chartered
Accountants play a very important role in the society by providing reliable and correct
information to stake holders, regulatory and to the Society at large . The Chartered
Accountants today are performing multifarious roles in the fields of business finance,
information technology, corporate management, risk management and corporate law etc.in addition to the conventional role in the realm of accounting, auditing and taxation.
Hence, the opportunities for the accounting professionals are vast and wide.
The Institute values its students and it strives to provide them the best infrastructure,
scholastic opportunities and exposure that would sharpen their skills and shape them into
world class professionals. This booklet Global Career, Endless Opportunities has been
brought out by the Board of Studies of ICAI to provide students with the pertinent
information about the CA course and the opportunities available to them once they
become members of this prestigious profession.
I am very happy that the Board of Studies of our Institute is bringing out a revised version of
the booklet Career Counseling Booklet - Global Career, Endless Opportunities. The booklet
will certainly serve as a repository for students aspiring to become Chartered Accountants.
The Institute would also organize Career Counseling Programmes so as to create awareness
about the importance of CA qualification among the students and guide them to join CA
Course. A Placement Cell is already in established to assist students in finding suitable
company.
I extend my best wishes to all the students who wish to do CA Course and do hope that they
will achieve great success in their set goal. I would also like to acknowledge Board of Studies
for taking such a pro-active initiative.
Yours sincerely,
CA M. Devaraja Reddy
Chairman, Board of Studies, ICAI
-
8/10/2019 Career Counselling Booklet Bos19287
6/36
Vice ChairmansMessage
Vice ChairmansMessage
With the onset of globalization, the world has
become a village. Cross border transactions are
being carried out with ease and there is relatively
free flow of goods, services and people. With dismantling of trade barriers the work arena of
professionals like chartered accountants has widened substantively. The Chartered
Accountants today have much more important and varied roles to perform compared with
yesteryears. These include areas like international taxation, international law, strategicfinancial management, corporate law, risk management, environment audit besides their
traditional roles in areas of financial reporting, audit and domestic taxation.
The KPOs, banks, industrial houses, service industry, and research institutions among many
others seek out professionals who will take their businesses to higher levels of performance.
The Chartered Accountant becomes their obvious choice. A student of Chartered
Accountancy course gets exposure in diverse subjects like, Accounts, Audit, Finance,
Taxation, Management, Law and Technology which no other course offers. The unique
combination of theoretical and practical training trains students in the rigors of theprofession and readies him to face the challenges of the business world.
If you are looking at fulfillment, independence, respect, name and fame and a challenging
career, this is the apt course for you. The Board of Studies has brought out the revised
version of the booklet _ Global Career, Endless Opportunities. The booklet contains all
pertinent details about the CA course and the opportunities available to the Chartered
Accountants. Anybody looking for the relevant information will find the booklet quite
useful and helpful. I extend my appreciation to the BOS staff for bringing out this useful
publication.
Wishing you a fulfilling career,
Yours sincerely,
CA Prafulla Premsukh Chhajed
Vice Chairman, Board of Studies, ICAI
-
8/10/2019 Career Counselling Booklet Bos19287
7/36
The Institute ofChartered Accountants of India
The Institute ofChartered Accountants of India
The Institute of Chartered Accountants of India (ICAI)
is a statutory body established by an Act of Parliament
viz., The Chartered Accountants Act, 1949 (Act No.
XXXVIII of 1949) for regulating the profession of
Chartered Accountancy in the country. The Institute,
which functions under the administrative control of
Ministry of Corporate Affairs, Government of India,
has five Regional Councils and 146 branches covering
the length and breadth of the country. In addition, it
has also set up chapters outside India. It also has an
office in Dubai. Founded 65 years ago with just 1,700
members, the Institute has grown to cross the mark of2,40,000 members and about 8 lakh students as of
now. A significant majority of our membership is in
practice, with a good deal of specialisation in
traditional areas of direct/indirect taxes and in
emerging areas, inter-alia, in financial services,
information technology, insurance sector, jointventures, mutual funds, exchange risk management,
risk and assurance service, environment/energy/
quality audits, investment counselling, corporate
structuring and foreign collaborations. Those in
employment, occupy senior positions such as CMDs in
Banks/Financial Institutions, CEOs in leading and
reputed public/private sector companies, etc.
CHARTERED ACCOUNTANCYGlobal CareerEndless Opportunities
-
8/10/2019 Career Counselling Booklet Bos19287
8/36
of Studies
The Boardof Studies
The Board
The is the premier educational wing of the Institute. TheBoard of Studies
mission of the Board of Studies is to provide a strong foundation of knowledge,
skills and professional values that enables students to grow as wholesome
professionals and adapt to change throughout their professional career.
Preparation and continuous revision of comprehensive study materialsincluding practice manuals covering all the subjects prescribed for study
under the CPT, Inter (IPC) and Final Courses.
Preparation of Suggested Answers, Revision Test Papers, Periodical
supplements, Model Test Papers, Mock Tests etc. on a regular basis.
Organizing oral coaching classes for all the levels of CA course.
Publication of booklets on various aspects of self-development such as
personality development, public speaking, communication skills,preparing for CA examinations, time and stress management, etc.
Preparation of e-learning and web-based learning materials such as
electures, interactive CDs on topics relevant to CA curriculum and Web
casts.
Counselling students through correspondence, e-mail as well as personal
discussions.
Administration of need-based, merit-based, merit-cum-need based andendowment scholarship schemes for the students.
Entering into MOUs with Indian universities/overseas accounting bodies
for working out mutually beneficial schemes.
Publication of monthly Journal 'The Chartered Accountant Student' and
its distribution (including preparation of regular features such as
academic update/articles/case study/quiz contest, etc. for the Journal).
Organization of National and International convention of CA students,one day/two day seminars, elocution contests, quiz contests, joint
seminars with universities, etc.
6
-
8/10/2019 Career Counselling Booklet Bos19287
9/36
Global CareerEndless Opportunities
1. Entry Level Test Common Proficiency Test
2. First Stage Intermediate (Integrated Professional Competence) Course
3. Final Stage Final Course
CA Course CurriculumCA Course Curriculum
During the CA Course duration, students are imparted technical skills through 100 hoursInformation Technology Training and Advanced Information Technology Training andinterpersonal skills through 35 hours Orientation Course and two General Managementand Communication Skills Courses.
Students can pursue Chartered Accountancy course either through Common ProficiencyTest (CPT) route or through Direct Entry Scheme, introduced from August 1, 2012.
CPT Route
For a student coming through CPT route, there is a three tier structure:
Requirements for Becoming a Chartered Accountant:Through CPT Route
thEnrol with the Institute for Common Proficiency Course (CPC) after passing class 10examination.
After completion of specified period (60 days) from the date of registration for CPCwith the Board of Studies and after appearing in 10+2 examination, appear and pass inCPT.
Enrol for Group I or Group II or for both Groups of Intermediate (IPC) Course. Complete Orientation Course of one week spanning 35 hours, necessarily before joining
the Practical Training. Complete 100 hours Information Technology Training (ITT) necessarily before joining
the Practical Training. Appear in Intermediate (IPC) Examination on completion of eight months of study
course as on first day of the month in which the examination is to be held Join Practical Training after passing either Group I or both groups of Intermediate (IPC)
Course. Complete First General Management and Communication Skills (GMCS) course
(15 days) during the first year of practical training. Complete Second General Management and Communication Skills (GMCS) course
(15 days) after completion of 18 months of practical training but before completion ofpractical training.
Clear Group II of Intermediate (IPC) Examination if not done earlier. Register for CA Final Course and prepare for CA Final Examination.
Two Entry Routes to CA CourseTwo Entry Routes to CA Course
CHARTERED ACCOUNTANCY7
-
8/10/2019 Career Counselling Booklet Bos19287
10/36
8
Complete Advance Information Technology Training during the third year of practicaltraining but before appearing in the Final Examination.
Complete Practical Training of three years. Appear in the Final examination on completion of the practical training or while
serving last six months of articled training on or before the last day of the month
preceding the month in which the examination is to be held. Pass Final examination and complete GMCS II, if not completed earlier. Enrol as a member of the ICAI and be designated as Chartered Accountant.
Requirements for Becoming a Chartered Accountant:Through Direct Entry SchemeI. Commerce Graduates/Post-Graduates (55%)
or Other Graduates/Post-Graduates (60%) Enrol with the Institute for Intermediate (Integrated Professional Competence) Course
for both groups. Complete 35 hours Orientation Course spanning one week and 100 hours Information
Technology Training (ITT). Register for Practical Training of three years. Complete General Management and Communication Skills (GMCS)-I Course during
first year of practical training Appear in Intermediate (Integrated Professional Competence) Examination after nine
months of Practical Training and Study Course of eight months concurrently from thedate of registration for the Intermediate (Integrated Professional Competence) Course.
Appear and pass in both groups of Intermediate (Integrated Professional Competence)Course. Register for CA Final Course and prepare for CA Final Examination. Complete General Management and Communication Skills (GMCS)-II Course (15 days)
course while serving the last 19 to 36 months of articled training. Complete Advance Information Technology Training during the third year of practical
training but before appearing in the Final Examination. Complete three years period of Practical Training. Appear in the Final Examination while serving last six months of practical training on or
before the last day of the month preceding the month in which the examination is to be
held. Pass Final examination. Enrol as a member of ICAI and be designated as Chartered Accountant.
II. Candidates who have passed Intermediate level examination of The Institute ofCompany Secretaries of India and The Institute of Cost Accountants of India
Enrol with the Institute for Intermediate (Integrated Professional Competence) Courseeither for Both Groups or Group I.
See bullet point 4 onwards of 1 above (CPT route) for rest of the scheme.
A students who wants to pursue the Accounting Technician Course (ATC) has to enroll for Group-I ofthe Inter (IPC) Course. After successfully completing 35 hours Orientation Course, 100 Hours ITT andeight months of Study Course, he/she can appear for ATE. After passing ATE, he/she needs to undergoone year of work experience under a CA to get the certificate of Accounting Technician.
-
8/10/2019 Career Counselling Booklet Bos19287
11/36
CHARTERED ACCOUNTANCYGlobal CareerEndless Opportunities
Common Proficiency TestEntry Level Test
Common Proficiency TestEntry Level Test
Scheme
th Pass Class 10 Examination. Register with Board of Studies for Common Proficiency Test and collect
study material.
Appear in Senior Secondary Examination (10+2) and pursue studies forCPT simultaneously.
Eligible to Appear in Common Proficiency Test after completion ofspecified period (60 days) of registration and after appearing in SeniorSecondary Examination (10 + 2).
Common Proficiency Test is held in the months of June and Decemberof every year.
SubjectsSession - ITwo Sections - Two hours - 100 Marks
Section A - Fundamentals of Accounting (60 Marks)
Section B - Mercantile Law (40 Marks).
Session - IITwo Sections - Two hours - 100 Marks
Section C - General Economics (50 Marks)
Section D - Quantitative Aptitude (50 Marks).
9
-
8/10/2019 Career Counselling Booklet Bos19287
12/36
A student, after clearing CPT may register for Intermediate (Integrated ProfessionalCompetence) [Intermediate (IPC)] Course. Alternatively, graduates and post-graduates orIntermediate passed out students of the Institute of Company Secretaries of India or theInstitute of Cost Accountants of India with specified marks may directly register forIntermediate (IPC) Course. During Intermediate (IPC) Course a student has to undergo a
study course of eight months. Simultaneously, he has to do 35 hours Orientation Course and100 hours ITT. Graduates and Post-Graduates joining Intermediate (IPC) Course directlyhave to concurrently complete 8 months of study course and 9 months of practical trainingbefore appearing for Intermediate (IPC) examination.
SubjectsGroup I
Paper - 1: Accounting (100 Marks)
Paper - 2: Business Law, Ethics and Communication (100 Marks) Part - I: Law (60 marks) comprising Business Laws (30 Marks) and Company Law (30 Marks) Part II: Ethics (20 Marks) Part - III: Communication (20 Marks)
Paper - 3: Cost Accounting and Financial Management (100 Marks) Part - I: Cost Accounting (50 Marks)
Part - II: Financial Management (50 Marks)
Paper - 4: Taxation (100 Marks) Part - I: Income Tax (50 Marks) Part -II: Service Tax (25 Marks) and VAT (25 Marks).
Group II
Paper - 5: Advanced Accounting (100 Marks)
Paper - 6: Auditing and Assurance (100 Marks)Paper - 7: Information Technology and Strategic Management (100 Marks) Part - I: Information Technology (50 Marks) Part - II: Strategic Management (50 Marks).
10
(Integrated ProfessionalCompetence) CourseFirst Stage
IntermediateIntermediate(Integrated ProfessionalCompetence) CourseFirst Stage
-
8/10/2019 Career Counselling Booklet Bos19287
13/36
CHARTERED ACCOUNTANCYGlobal CareerEndless Opportunities
Final CourseFinal Course
A student, after clearing Intermediate (IPC) Course joins the Final Course.
SubjectsGroup I
Paper - 1: Financial Reporting (100 Marks)
Paper - 2: Strategic Financial Management (100 Marks)
Paper - 3: Advanced Auditing and Professional Ethics (100 Marks)
Paper - 4: Corporate and Allied Laws (100 Marks)
Section A: Company Law (70 Marks)
Section B: Allied Laws (30 Marks).
Group II
Paper - 5: Advanced Management Accounting (100 Marks)
Paper - 6: Information Systems Control and Audit (100 Marks)
Paper - 7: Direct Tax Laws (100 Marks)
Paper - 8: Indirect Tax Laws (100 Marks)
Section A: Central Excise (40 Marks)
Section B: Service Tax & VAT (40 Marks)
Section C: Customs (20 Marks).
11
-
8/10/2019 Career Counselling Booklet Bos19287
14/36
EnhancingProgrammeSkills
EnhancingProgrammeSkills
Orientation Programme With a view to groom and motivate the entrants to be good professionals, the
Orientation Programme has been made an integral part of the CA Course
curriculum.
Programme is of 35 hours duration spread over 5 to 7 days.
100 Hours Information Technology Training 100 hours Information Technology Training (ITT) is an integral part of the CA
course curriculum.
Training focuses on the application softwares relevant for Accounting and
Auditing.
Compulsory to complete Orientation Programme and ITT before joiningArticled Training.
Three Years' Practical Training The unique requirement of practical training is instrumental in shaping a
well-rounded professional to ensure that students have an opportunity to
acquire on-the-job work experience of a professional nature. Such a practical
training. Inculcates a disciplined attitude for hard work.
Develops necessary skills in applying theoretical knowledge to practical
situations.
Provides exposure to overall socio-economic environment in which
organizations operate, and
Develops ethical values.
During the training, articled trainees get exposures to a wide array of fields,namely, Accounting, Auditing, Taxation, Information Technology and
Management services. The entire period of practical training can be served with a
12
-
8/10/2019 Career Counselling Booklet Bos19287
15/36
practicing member or it can be served partly with a practicing member and partly
in an approved industrial establishment as Industrial Training.
Two Courses on General Management &Communication Skills (GMCS) Two 15 days full time Courses on General Management and Communication
Skills equip the entrants to the profession with interpersonal and
management skills.
GMCS-I shall be undergone during the first year of practical training.
th th
GMCS-II shall be undergone during 19 36 months of practical training (forst
students registering for practical training on or after 1 May, 2012)
Prerequisite for membership enrolment of the Institute. Students who undergo the four weeks Residential Programme on Professional
Skills and Development are exempted from attending the GMCS-II.
Advanced Information Technology Trainingst
Students registering for practical training after 1 August, 2012 are required
to undergo Advanced ITT also.
Advanced training to be completed during the third year of practical trainingbut before appearing in the Final examination.
Four Weeks Residential Programme on
Professional Skills Development To imbibe the professional skills required for effective functioning in business
organizations and the profession, the Board of Studies organises four weeks
Residential Programme at Centre of Excellence, Hyderabad.
This programme offers a unique opportunity and focuses on development of
communication skills, leadership skills, personal traits as well as technical skills
for effective functioning in business organizations and profession.
All students who have passed Chartered Accountancy Final or
IPCC/PCC/Intermediate (IPC) examination and are pursuing third year of
practical training or have completed practical training may join the course.
CHARTERED ACCOUNTANCY13
Global CareerEndless Opportunities
-
8/10/2019 Career Counselling Booklet Bos19287
16/36
Fees and FinancialAssistance
Fees and Financial
ScholarshipsThe Institute grants various scholarships to students namely, Merit, Merit-cum-
Need based and Need based and Weaker-sections scholarships out of the funds of
Institute and Endowment Schemes created by individual donors/trustees/
societies.
Fee ExemptionFees exemptions/concessions are also given to different categories of CA students
like differently abled students, children of military and para-military forces who
have lost either of their parents in action and meritorious students.
Course Amount
Common Proficiency Test (CPT) Registration Fee `6,000
Intermediate (Integrated Professional Competence) Course(Both Group) Registration Fee `9,000
Articled Training Fee `2,000
Final Course Registration Fee `10,000
100 Hours Information Technology Training `4,000
35 Hours Orientation Programme `3,000
GMCS I `5,500
GMCS II `5,500
Total `45,000
Broad Fee Structure
Assistance
14
-
8/10/2019 Career Counselling Booklet Bos19287
17/36
CHARTERED ACCOUNTANCYGlobal CareerEndless Opportunities
Accounting TechnicianCourse (ATC)
Accounting TechnicianCourse (ATC)
A candidate may opt for Accounting Technician Course. It is to be noted thatGroup I of Intermediate (IPC) Course is equivalent to ATC. A candidate who doesnot wish to complete erstwhile Intermediate/PE-II/PCC/IPCC can opt for ATC.
How to become an Accounting Technician? Enrol with the Institute for Common Proficiency Test (CPT) after passing class
th10 examination
Appear in CPT after appearing in the senior secondary examination (10+2examination)
Enrol for ATC Successfully complete eight months of study course from the date of ATC
registration
Successfully complete Orientation Course of one week spanning 35 hours Successfully complete 100 hours Information Technology Training (ITT) Appear and pass Accounting Technician Examination (ATE) Successfully complete one year work experience under a chartered
accountant in practice or in industry Designate as Accounting Technician.
Options to pursue CA,after becoming an Accounting Technician Enrol for Group II of Intermediate (IPC) Course Register as an Articled Assistant for a period of three years Appear and pass Group-II of Intermediate (IPC) Examination comprising of
three papers Register for CA Final Course and prepare for CA Final Examination Undergo 15 days GMCS-I during the first year of practical training.
Undergo 15 days General Management and Communication Skills (GMCS-II)th thcourse between 19 36 months of practical training Complete three years period of articled training Appear in the Final Examination while serving last six months of practical
training.
15
-
8/10/2019 Career Counselling Booklet Bos19287
18/36
Accounting Technician Course (ATC)Accounting Technician Course (ATC)
Pass final examination and complete GMCS-II, if not completed earlier Enrol as a member of ICAI and designated as Chartered Accountant.
Subjects
Paper - 1 Accounting (100 Marks)Paper - 2 Business Law, Ethics and Communication (100 Marks)Paper - 3 Cost Accounting and Financial Management (100 Marks)Paper - 4 Taxation (100 Marks).
THE ICAI EDGE
No entry barriers
Affordable course
All embracive accounting curriculum
Equipping with best managerial & soft skills World class education, training & examination
systems
Rigorous training coupled with latest IT
techniques
3 years of hands on experience with stipend
Professional advancement, personal growth,
excellent prospects.
Candidates exempted from qualifying the Common
Proficiency Test (CPT) and eligible for direct
admission to the Intermediate Course are:
Graduates and Post Graduates in Commerce with
an aggregate of 55% marks
Non-Commerce students with an aggregate of
60% marks
Intermediate level pass at The Institute of Cost
Accountants of India or The Institute of Company
Secretaries of India examination.
DIRECT ENTRY SCHEME
Every aspiring CA is polished
to perfection by the stringentcurriculum combined with
hands-on experience, and
made to sparkle.
Little wonder, the eminent positions in
Government, Judiciary, Banks, Financial
Institutions, Regulatory Bodies,Industry and Prestigious Corporate
Houses are occupied by CAs.
-
8/10/2019 Career Counselling Booklet Bos19287
19/36
A Chartered Accountant is a professional whounderstands the areas of accounting, auditing,
corporate finance, project evaluation, company and
other business laws, taxation and corporate
governance. The multi-faceted knowledge aChar te red Accoun tan t pos ses ses th rough
comprehensive academic curriculum blended with
unique practical training is what the business and
industry need with the advent of liberalisation,privatization and globalisation. No wonder the final
product is a valuable asset not just for the nation but
for the world as well.
ICAI offers:
World besteducation system
Comprehensivecurriculum
Rigorous training
Practicalhands on experiencecoupled with latest IT Techniques
Bestof managerial & soft skills
A cut above the rest
Indian Chartered Accountantsare the best
A cut above the rest
Indian Chartered Accountantsare the best
CA - ENR CH NG THE NAT ON THROUGH PROFESS ONAL EXCELLENCE
For more details log on to www.icai.org
MAKINGOUR CAs A CLASS OF MATCHLESS PROFESSIONALS
SCALING NEW HEIGHTS OF EXCELLENCE
The Institute of
Chartered Accountants of India
Set up by an Act of Parliament
-
8/10/2019 Career Counselling Booklet Bos19287
20/36
The Institute of
Chartered Accountants of India
Set up by an Act of Parliament
www.icai.org
MAKINGOUR CAs A CLASS OF MATCHLESS PROFESSIONALS
SCALING NEW HEIGHTS OF EXCELLENCE
-
8/10/2019 Career Counselling Booklet Bos19287
21/36
The Association of Indian Universities (AIU) recognises CharteredAccountancy Qualification with graduation as equivalent to PostGraduate Degree or allied disciplines in Commerce for pursuing Ph.D.Programme.
One Hundred and Two Indian Universities/Indian Institutes ofManagement/IIT Madras have also recognised Chartered AccountancyQualification as equivalent to Post Graduation for admitting the CAstudents to the Doctoral Programme.
Eligibility of the Chartered Accountants
to appear in Civil Service ExaminationChartered Accountants are eligible for admission to the Civil ServicesExamination, conducted by the Union Public Service Commission forrecruitment to IAS, IPS and other Group 'A'/Group 'B' Central Services/Posts.
Special Weightage to CA Course in IIM Bangalore
Chartered Accountancy is the only professional course which is givenspecial weightage while admitting candidates to the Indian Institute ofManagement Bangalore.
CA Course RecognitionFor Post Graduation Courses/Civil Services Examination
CA Course RecognitionFor Post Graduation Courses/Civil Services Examination
CHARTERED ACCOUNTANCYGlobal CareerEndless Opportunities
19
-
8/10/2019 Career Counselling Booklet Bos19287
22/36
National & International
MOU/MRA/Joint Declarations/Licence Agreements
with International Accounting OrganisationsThe Institute has entered into a Memorandum of Understanding (MOU) and a Mutual
Recognition Agreement (MRA) with various International Accounting bodies andInstitutions on how ICAI members can get reciprocal membership and other
professional advantages...
The Institute of Chartered Accountants of England and Wales (ICAEW)
Certified Public Accountant, Australia (CPAA)
Institute of Chartered Accountants of Australia (ICAA)
Certified Public Accountants in Ireland (CPA Ireland)
Canadian Institute of Chartered Accountants (CICA)
Higher Colleges of Technology, Ministry of Higher Education and ScientificResearch, UAE
University of Djibouti
The Bahrain Institute of Banking and Finance
Information System Audit & Control Association (ISACA)
The New Zealand Institute of Chartered Accountants (NZICA)
Association of International Accountants, UK
The Vietnam Association of CPAs
The AASB of Bhutan.
Memorandum of Understanding with Indian UniversitiesThe Institute has entered into MOUs with some Indian Universities to enable its
Members and students to pursue BCom/MCom/BBA/MBA Courses of these
Universities. These are...
Indira Gandhi National Open University (IGNOU)
Bharthiar University
University of Madras.
For details regarding MOUs, please visit Institute's websitewww.icai.org
Memorandum of UnderstandingMemorandum of UnderstandingNational & International
20
-
8/10/2019 Career Counselling Booklet Bos19287
23/36
Chartered Accountants
Opportunities for
Chartered Accountancy - A Challenging Careerat the cuttingedge of trade, industry and economic growth. A profession that imparts the best oftechnical skills in financial and management areas and abilities necessary for decidingand acting upon the high-pressure situations. No wonder that the Chartered
Accountancy is a high status profession and a passport to challenging and rewardingcareer in industry and commerce. Chartered Accountants today have occupied topmanagement positions in public as well as private sectors. They also renderprofessional services as accountants and management consultants. The society hasincreasingly recognized the services of CAs in entire gamut of managementconsultancy including management accounting, management information andcontrol systems, international finance, information technology and financial servicessector. CAs today are part of the top management team and hold key positions in thecorporate sector. Even in the government, they occupy prominent positions. Rapid
changes taking place in the economy have further opened up new vistas ofopportunities for the Chartered Accountants. On becoming a Chartered Accountant,you have many options for pursuing challenging and rewarding career.
Independent Professional Practice: Sky is the LimitAs practitioners of public accounting, CAs may start professional practice as aproprietor or join any existing firm as a partner or staff member. A CA has beenentrusted with substantial responsibility of complying with the provisions of various
legislations such as compulsory audit of the accounts of all companies, banks,cooperative societies, stock brokers, big income-tax assessees, large bank borrowers,etc. A Chartered Accountant also provides compilation and review services as andwhen required by enterprises. While practicing as an independent professional, a CAalso acts as a business advisor by providing all kinds of services including thepreparation of financial reports with restructuring of finance options preparingfinancial projections showing how the loans will be repaid, and determining theviability of business. As a tax advisor, a CA helps business and individuals to complywith tax laws and represents their clients before government agencies. RiskManagement and Internal Audit are also growing areas of professional practice.
Chartered Accountants
Opportunities for
CHARTERED ACCOUNTANCYGlobal CareerEndless Opportunities
21
-
8/10/2019 Career Counselling Booklet Bos19287
24/36
22
Opportunities in Global ArenaToday, Indian Chartered Accountants have an impressive presence throughout theglobe holding eminent positions. Many MNCs as well as KPOs prefer Indian CAs fortheir expertise in IFRS, International taxation, International Trade Laws and
Accounting in IT environment.
Management Consultancy ServicesA Chartered Accountant plays a vital role in assisting businesses to improve the use oftheir resources, increase their efficiency and achieve their objectives. As amanagement consultant CA can also identify, evaluate and recommend ways toincrease revenue and reduce operating costs, analyse operations and suggest changesin structure and individual responsibilities, conduct special studies, prepare
recommendations, plans and programmes and provide advice and technical assistancein their implementation. The breadth of management advisory services rendered byChartered Accountants reflects their clear response by application of their technicalknowledge and business experience to the client's changing needs. Such servicesinclude...
Financial management planning and financial policy determination such ascapital structure and related areas.
Preparation of project reports and feasibility studies.
Market research and demand studies. Management accounting systems, cost control and value analysis. Budgeting, inventory management, working capital management. Personnel recruitment and selection, incentive plans. Business policy, corporate planning, organisation development, growth and
diversification. Organisation structure and behaviour, development of human resources. Systems analysis and design, and computer related services. Advisor or consultant to an issue.
Investment counselling in respect of securities. Registrar to an issue and for transfer of shares/other securities; and Quality audit, energy audit and environmental audit.
Opt for Industry/Government OrganisationA Chartered Accountant may prefer to join an industry or government organisationand hold a responsible position. Chartered Accountants are responsible for developing,analyzing and reporting on information needed for business decisions. They also
evaluate the financial effects of management's actions. A Chartered Accountant mayalso take up the job of an educator at a University/College. Many CharteredAccountants hold responsible positions in business or industrial firms as CEOs,Managing Directors, Directors (Finance) and Chief Accountants.
-
8/10/2019 Career Counselling Booklet Bos19287
25/36
Campus PlacementProgramme
The Institute has a special cell which assists newly qualified members of theprofession in finding jobs in the Industry. This cell organizes campus interviews forthese members and acts as a link between industry and professionals. Over theyears, the Campus Placement Programmes have received tremendous response.
Campus PlacementProgramme
Campus Placement Programme - A Bird's Eye View
CHARTERED ACCOUNTANCYGlobal CareerEndless Opportunities
23
Average Salary Paid
`7.06 lakh PA
`24.64 lakh PA ForInternational Posting
`20 lakh PA ForNational Posting
`7.38 lakh PA
Aug-Sep 2012 Aug-Sep 2013 Feb-Mar 2014
`7.30 lakh PA
`20.25 lakh PA ForInternational Posting
`21 lakh PA ForNational Posting
`16.7 lakh PA ForInternational Posting
`13.77 lakh ForNational Posting
Aug-Sep 2012 Aug-Sep 2013 Feb-Mar 2014
Genpact
Barclays Shared Services Pvt. Ltd.
Tata Consultancy Services Ltd.Wipro Ltd.
IndiaBulls Housing Finance Ltd.
S. R. Batliboi & Co
Deloitte Haskins and Sells
The Federal Bank Ltd.
Flipkart Internet Pvt. Ltd.Credit Suisse Services India Pvt. Ltd.
L&T
Maximum Salary Paid
Top Recruiters during the Campus Placement
Programme February-March, 2014
-
8/10/2019 Career Counselling Booklet Bos19287
26/36
24
Salary Range Offered
Top CTC Offered for Domestic Posting
` 9,00,000& above
` 7,50,000to` 9,00,000
` 6,00,000to` 7,50,000
` 5,00,000to` 6,00,000
` 4,00,000to` 5,00,000
Numb
erofCandidates
300
250
200
100
0
150
115
83
139
254
185174
Number of Candidates
Aug-Sep, 2013
Number of CandidatesFeb-March, 2014
Company NameCTC Offered
(INR Per Annum)S. No.
Job
Offered
2 1
3 1
4 12
5 8
6 9
1 2
20,00,032
17,00,000
15,00,000
15,00,000
14,00,000
21,00,000Bharti Airtel
ITC Ltd
Flipkart Internet Pvt Ltd
Trident Ltd
ITC Ltd
Hindustan Unilever Ltd
50
145
87
116
18
-
8/10/2019 Career Counselling Booklet Bos19287
27/36
SESSION-ITwo Sections - Two hours - 100 Marks
Section A : Fundamentals of Accounting (60 Marks)1. Theoretical Framework: Meaning and Scope of accounting, Accounting Concepts,Principles and Conventions, Accounting Standards concepts, objectives, benefits,Accounting Policies, Accounting as a measurement discipline valuation principles,accounting estimates.
2. Accounting Process: Books of Accounts leading to the preparation of Trial Balance,Capital and revenue expenditures, Capital and revenue receipts, Contingent assets andcontingent liabilities, Fundamental errors including rectifications thereof.
3. Bank Reconciliation Statement.
4. Inventories: Basis of inventory valuation and record keeping.
5. Depreciation Accounting: Methods, computation and accounting treatment ofdepreciation, Change in depreciation methods.
6. Preparation of Final Accounts for Sole Proprietors.
7. Accounting for Special Transactions: Consignments, Joint Ventures, Bills of exchangeand promissory notes, Sale of goods on approval or return basis.
8. Partnership Accounts: Final accounts of partnership firms Basic concepts ofadmission, retirement and death of a partner including treatment of goodwill.
9. Introduction to Company Accounts: Issue of shares and debentures, forfeiture ofshares, re-issue of forfeited shares, redemption of preference shares.
Section B: Mercantile Laws (40 Marks)1. The Indian Contract Act, 1872: An overview of Sections 1 to 75 covering the generalnature of contract, consideration, other essential elements of a valid contract,Performance of contract and Breach of contract.
CHARTERED ACCOUNTANCYGlobal CareerEndless Opportunities
CPT SyllabusCPT Syllabus
25
-
8/10/2019 Career Counselling Booklet Bos19287
28/36
26
2. The Sale of Goods Act, 1930: Formation of the contract of sale Conditions andWarranties Transfer of ownership and delivery of goods Unpaid seller and his rights.
3. The India Partnership Act, 1932: General Nature of Partnership Rights and duties ofpartners Registration and dissolution of a firm.
SESSION-IITwo Sections Two hours (100 Marks)
Section C: General Economics (50 Marks)
(I) Micro Economics
1. Introduction to Micro Economics: Definition, scope and nature of Economics, Methodsof economic study, Central problems of an economy and Production possibilities curve.
2. Theory of Demand and Supply: Meaning and determinants of demand, Law of demandand Elasticity of demand - Price, income and cross elasticity, Theory of consumer'sbehaviour Marshallian approach and Indifference curve approach, Meaning anddeterminants of supply, Law of supply and Elasticity of supply.
3. Theory of Production and Cost: Meaning and Factors of production, Laws of Production The Law of variable proportions and Laws of returns to scale, Concepts of Costs -
Short-run and long-run costs, Average and marginal costs, Total, fixed and variablecosts.
4. Price Determination in Different Markets: Various forms of markets PerfectCompetition, Monopoly, Monopolistic Competition and Oligopoly, Price determinationin these markets.
(II) Indian Economic Development5. Indian Economy A Profile: Nature of the Indian Economy, Role of different sectors
Agriculture, Industry and Services in the development of the Indian economy, theirproblems and growth, National Income of India Concepts of national income,Different methods of measuring national income, Growth of national income and percapita income in various plans, Basic understanding of tax system of India Direct andIndirect Taxation.
6. Select Aspects of Indian Economy: Population - Its size, rate of growth and itsimplication for growth, Poverty Absolute and relative poverty and main programs forpoverty alleviation, Unemployment Types, causes and incidence of unemployment,Infrastructure - Energy, Transportation, Communication, Health and Education,
Inflation, Budget and Fiscal deficits, Balance of payments, External debts.
7. Economic Reforms in India: Features of economic reforms since 1991, Liberalisation,Privatisation and Disinvestment, Globalisation.
-
8/10/2019 Career Counselling Booklet Bos19287
29/36
Global CareerEndless Opportunities
CHARTERED ACCOUNTANCY27
8. Money and Banking: Money Meaning and functions, Commercial Banks Role andfunctions, Reserve Bank of India Role and functions, Monetary policy.
Section D: Quantitative Aptitude (50 Marks)1. Ratio and proportion, Indices, Logarithms.
2. Equations: Linear simultaneous linear equations up to three variables, quadratic andcubic equations in one variable, equations of a straight line, intersection of straightlines, graphical solution to linear equations.
3. Inequalities: Graphs of inequalities in two variables - common region.
4. Simple and Compound Interest including annuity - Applications.
5. Basic concepts of Permutations and Combinations.
6. Sequence and Series Arithmetic and geometric progressions.
7. Sets, Functions and Relations.
8. Limits and Continuity - Intuitive Approach.
9. Basic concepts of Differential and Integral Calculus (excluding trigonometricfunctions).
10. Statistical description of data: Textual, Tabular & Diagrammatic representation of data,Frequency Distribution, Graphical representation of frequency distribution Histogram, Frequency Polygon, Ogive.
11. Measures of Central Tendency and Dispersion: Arithmetic Mean, Median PartitionValues, Mode, Geometric Mean and Harmonic, Mean, Standard deviation, Quartiledeviation.
12. Correlation and Regression.
13. Probability and Expected Value by Mathematical Expectation.
14. Theoretical Distributions: Binomial, Poisson and Normal.
15. Sampling Theory: Basic Principles of sampling theory, Comparison between samplesurvey and complete enumeration, Errors in sample survey, Some important termsassociated with sampling, Types of sampling, Theory of estimation, Determination ofsample size .
16. Index Numbers.
-
8/10/2019 Career Counselling Booklet Bos19287
30/36
CPT - Frequently Asked Questions
Common Proficiency TestCPT - Frequently Asked Questions
Common Proficiency Test
For India and For ForeignSNo Details of Fee SAARC Countries Students
1. Cost of CPT Prospectus `100 USD 10
2. CPT Registration fee `6,000 USD 580
3. Subscription for Students' Journal `200 USD 20
(for one year) (Optional but strongly recommended)4. Subscription for Members' Journal `400 USD 40(for one year) (Optional)
TOTAL `6,700 USD 650
28
1. What is the Common Proficiency Test?It is an entry level test for Chartered Accountancy Course. It is an objective test offour subjects i.e. Accounting, Mercantile Laws, General Economics andQuantitative Aptitude.
2. Who can join the Course?th
A student who has passed the 10 standard examination conducted by anexamining body constituted by law in India or an examination recognized by theCentral Government as equivalent thereto may register for Common ProficiencyTest.
3. How to apply for admission to the CPT Course? A student is required to apply in the prescribed form. A student may buy Prospectus remitting ` 100. The application form is
available in the Prospectus. Alternatively, the application form can be downloaded from our website as per
the link given below... http://220.227.161.86/7505cpt_form.pdf
While submitting the duly filled application form, a student has to remit` 100towards cost of Prospectus along with registration and tuition fee.
4. What are the fees for registration?
-
8/10/2019 Career Counselling Booklet Bos19287
31/36
-
8/10/2019 Career Counselling Booklet Bos19287
32/36
30
Frequently Asked Questions
CPTFrequently Asked Questions
CPT
the examination fee of `500 (for students applying online). The ExaminationDepartment announces the examination centres and issue admit card.Examination fee is subject to change from time to time.
9. What are the qualifying marks?The qualifying mark is 50%. A student has to remember that CPT is an objectivetype test with a negative marking for selecting wrong option which will beindicated in the question paper. 1/4 (one fourth) mark will be deducted for eachwrong answer.
Beginning June 2013, a CPT candidate shall be declared to have passed the test ifhe obtains at one sitting a minimum of 30% marks in each section i.e. subject and aminimum of 50% marks in aggregate of all the sections, subject to the principle ofnegative marking.
10. When is CPT held?
CPT examination is held twice in a year i.e., in June & December.
11. Can a student registered for CPT appear in CPT exam indefinitely?No. The registration for CPT Course from the date initial registration is a period ofthree years. CPT registration may be renewed for subsequent three years period by
paying`300. This re-validation of registration can be done any number of times.Students have to renew their registration before the last date for submission ofexamination application forms.
12. Is there any cut-off date for registering to CPT course and appearing in the
CPT exam and who can appear in the CPT exam?st
A student who registers for CPT course on or before 1 April will be eligible tost
appear in June and who registers on or before 1 October will be eligible to appear
in the December CPT examination.
-
8/10/2019 Career Counselling Booklet Bos19287
33/36
Global CareerEndless Opportunities
CHARTERED ACCOUNTANCY31
For further information and to obtain the Prospectus,students are advised to contact any of these offices
Board of Studies & Decentralised OfficesBoard of Studies & Decentralised Offices
Thane Branch of WIRC of ICAIA-4, Laxmi Mahal, Second Floor,LBS Marg, Chandanwadi Naka, CharaiThane (W) - 400 602Phones: (22) 25382451/53/54/56E-mail: [email protected]
Nagpur Branch of WIRC of ICAIICAI Bhawan, 20/1, Behind Vijayanand Society Dhantoli,Nagpur - 440 012Phones: 0712-2443968, 2441196FAX: 0712-2454166Email: [email protected]
Baroda Branch of WIRC of ICAIICAI Bhawan, Kalali - Tandalja Road, At Ladra Vadodara -390 012Phones: 0265-2681115, 2680593FAX: 0265-2681115, 2680593Email: [email protected]
Jaipur Branch of CIRC of ICAIICAI Bhawan, D-1, Institutional Area,Jhalana Doongri, Jaipur - 302 004Phones: 0141-3989398, 3044200, 3044214FAX: 0141-3044215E-mail: [email protected]
Ahmedabad Branch of WIRC of ICAIICAI Bhawan, 123, Sardar Patel Colony, Near UsmanpuraUnder Bridge, PO Navjivan Naranpura Ahmedabad - 380 014Phones: 079-27680946, 27680537, FAX: 079-27680537Email: [email protected]
Indore Branch of CIRC of ICAIICAI Bhawan, Plot No. 19-B, Scheme No. 78Part-II (Near MP Pollution Board)Indore - 452 010Phones: 0731-4298198, 3254900, FAX: 0731-4298198E-mail: [email protected]
Northern India Regional Council of ICAIICAI Bhawan, 52-54, Institutional AreaVishwas Nagar, Shahdara, Near Karkardooma CourtsDelhi - 110 032 Phones: 011-39893990, 30210601-605FAX: 011-30210680Email: [email protected], Website: www.nirc-icai.org
Hyderabad Branch of SIRC of ICAIICAI Bhawan, 11-5-398/C, Red HillsHyderabad - 500 004Phones: 040-23317026/27/28, 23393182, 30638600FAX: 040-23393200Email: [email protected]
Ernakulam Branch of SIRC of ICAIICAI Bhawan, 57/3146, Dewan's Road,Ernakulam, Kochi - 682 016Phones: 0484-2369238, 2372953, 2369258FAX: 0484-2372953Email: [email protected]
Surat Branch of WIRC of ICAI
ICAI Bhawan 2nd Floor, Saifee Building, Dayalji BaugRoad (Dutch Garden Road) NanpuraSurat - 395 001, Gujarat Phones: 0261-2472932 2464413,2461154, FAX: 0261-2464413Email: [email protected], [email protected]
Chandigarh Branch of the NIRC ICAIICAI Bhawan, Opp. Community CentreSector-35 B, Chandigarh - 160 022Phone: 0172-5067756FAX: 0172-2727699E-mail: [email protected]
Western India Regional Council of ICAI
ICAI Bhawan, 27 Cuffe Parade, ColabaMumbai - 400 005Phone: 022-39893989, FAX: 022-39802953Email: [email protected]: www.wirc-icai.org
Southern India Regional Council of ICAIICAI Bhawan, 122 MG Road, Post Box No. 3314Nungambakkam, Chennai - 600 034Phone 044-39893989, 30210300 FAX: 044-30210355Email: [email protected]: www.sircoficai.org
Bangalore Branch of SIRC of ICAIICAI Bhawan No. 16/0 Millers Tank Bed Area Bangalore -560 052Phones: 080-30563500, 30563501FAX: 080 22252547Email: [email protected]
Eastern India Regional Council of ICAI
ICAI Bhawan, 7 Anandilal Poddar Sarani(Russell Street) Kolkata - 700 071Phone: 033-39893989 FAX: 033-30211145Email: [email protected]: www.eircindia.org
Central India Regional Council of ICAIICAI Bhawan, Post Box No. 31416/77 B Civil Lines, Behind Reserve Bank of IndiaKanpur - 208 001Phone: 0512-3989398, FAX: 0512-3011193Email: [email protected], Website: www.circ-icai.org
Pune Branch of WIRC of ICAIICAI Bhawan, Plot No. 8, Parshwanath NagarCTS No. 333 Sr. No. 573, Munjeri, Opp. Kale HospitalBibawewadi, Pune - 411 037Phones: 020-24212250/51/52, FAX: 020 24489732Email: [email protected], [email protected]
Coimbatore Branch of SIRC of ICAI
ICAI Bhawan Opposite to Union Bank of India BranchMettupalayam Road, Thudiyalur, Coimbatore - 641 034Phones: 0422-4270056, 4270058FAX: 0422-4270056, 4270058Email: [email protected],
-
8/10/2019 Career Counselling Booklet Bos19287
34/36
One ProfessionVersatile Roles
A Total Business Solution Provider
The Institute of Chartered Accountants of India
Set up by an Act of Parliament
ICAI - ENRICHING THE NATION WITH PROFESSIONAL EXCELLENCE
65
-
8/10/2019 Career Counselling Booklet Bos19287
35/36
About the Booklet
The booklet Chartered Accountancy: Global Career, Endless Opportunities has
been specifically prepared by the Board of Studies, ICAI to provide valuable
information about the Chartered Accountancy Course and avenues open to
those who want to pursue a career in Chartered Accountancy.
Composition of The Board of Studies (2014-15)
Director, Board of Studies
Shri Vijay Kapur
Co-opted Members
CA M. Devaraja ReddyChairman, Board of Studies
CA Prafulla Premsukh Chhajed
Vice Chairman, Board of Studies
CA K. RaghuPresident (Ex-Officio)
CA Manoj FadnisVice President (Ex-Officio)
CA Tarun Jamnadas Ghia
CA Nihar Niranjan Jambusaria
CA Sanjeev K. MaheshwariCA Babu Abraham Kallivayalil
CA V. Murali
CA S. Santhanakrishnan
CA Sumantra Guha
CA Subodh Kumar Agrawal
CA Shyam Lal Agarwal
CA Vijay Garg
CA Anuj Goyal
CA Mukesh Singh Kushwah
CA Vijay Kumar Gupta
CA Charanjot Singh Nanda
Shri Manoj Kumar
Shri Gautam Guha
Shri J. S. DeepakShri Sidharth Kumar Birla
Shri Salil Singhal
CA C. S. Gupta
CA M. R. Krishnamurthy
CA Ananthanarayana Pai K.
CA Prerak Agarwal
CA Sunil Kumar Gulati
CA Ravinder Singh Kalra
CA Prashant Shekhar Panda
-
8/10/2019 Career Counselling Booklet Bos19287
36/36
0414/50K