Chartered Accountant (CA) Course :
The Chartered Accountancy Course and Profession in India is regulated by The Institute of Chartered Accountants of India (ICAI), New Delhi. Becoming a Chartered Accountant involves several stages:
Foundation Course:
After high school, students can enroll in the Foundation program, a gateway to the profession. It covers subjects like accounting, economics, and business law.
Intermediate Course:
Once the Foundation is cleared, students move to the Intermediate level. It comprises two groups, each covering various subjects like taxation, financial management, and auditing.
Article ship Training:
Alongside the Intermediate course or after clearing a certain level, aspiring CAs undergo practical training called articleship for three years under a practicing CA.
Final Course:
After completing the articleship and passing both groups of the Intermediate level, students can register for the Final course. It covers advanced topics like strategic financial management and corporate laws.
Final Examination:
Students appear for the Final examination after completing the required practical training. Passing this exam is the last step to becoming a Chartered Accountant.
Membership:
Upon successfully passing the Final examination and fulfilling other requirements, individuals become eligible for membership in professional accounting bodies, granting them the designation of Chartered Accountant.
Chartered Accountant Foundation Registration:
Eligibility: After completing high school or its equivalent, students can register for the Foundation course with the Institute of Chartered Accountants of India (ICAI).
Registration Process: Candidates register with ICAI online/offline, pay the required fees, and submit necessary documents like educational certificates and photographs.
CA Intermediate Registration:
Eligibility: Candidates who have cleared the Foundation exam or have certain qualifying degrees can register for the Intermediate course.
Registration Process: After registering with ICAI, students enroll in the Intermediate course, pay fees, and submit required documents.
Article ship Training Registration:
Eligibility: Students who have passed either or both groups of the Intermediate course can start articleship training.
Registration Process: To begin articleship, students find a practicing CA who is willing to mentor them. Registration is facilitated by the CA through ICAI’s portal, and a formal agreement is signed between the student and the Chartered Accountant.
Final Registration:
Eligibility: Completion of the Intermediate level and the required period of articleship is necessary to register for the Final course.
Registration Process: After meeting the prerequisites, students register for the Final course, pay the fees, and submit necessary documents.
Appearing for Examinations:
Once registered for each stage, candidates are eligible to appear for the respective examinations conducted by ICAI. They must prepare rigorously for the exams and adhere to the exam schedule and guidelines provided by ICAI.
Membership Registration:
After passing the Final examination and completing the required practical training, candidates apply for membership with ICAI, submitting necessary documents and fulfilling other criteria to become a full-fledged Chartered Accountant.
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