Chartered Accountancy Essay
Chartered Accountancy as a profession is attracting a lot of young and witnessing a rapid growth, thanks to the growing corporate sector globally. Chartered Accountants usually occupy high and respectable posts in an organization. They are the ones responsible for handling accounts and finance related matters, deal with money management.
Chartered Accountancy is also a dynamic, challenging and rewarding profession. Chartered Accountancy Course is a professional course in Accounting introduced in our country in 1949, with the enactment of the Chartered Accountants Act. The Institute of Chartered Accountants of India (ICAI) was formed the same year. This Institute is both an examining and a licensing body. It is the responsibility of the institute to conduct the Chartered Accountancy (CA) Course.
Chartered accountants are the one who are specialized in accounting, auditing and taxation. They also serve as a management and corporate caretaker. In recent times, accountancy has become popular as a profession. The services of a Chartered accountant are required in money matters even in a small business. Moreover according to the Company Act only CA’s in professional practice are allowed to be appointed as auditors of companies in India. Chartered Accountants are the one who are accepted as a member of the Institute of Chartered Accountants of India (ICAI) after having passed the Final examination of the Chartered accountancy course conducted by the institute.
CA Program currently has three sections, Common Proficiency Test (CPT) that was earlier known as Professional Education exam (PE1), Professional Competence Course (PCC or PCE) and Final examination.
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