Career : CHARTERED ACCOUNTANCY

Chartered Accountant (CA)-te hi dan ang taka sum enkawltu, thurawn petu, endiktu, sum enkawl dan chungchanga ruahmanna siamtu, etc an ni a,  khawvel huap pawhin hna zahawm taka ngaih a ni.

India ramah chuan Chartered Accountancy course hi Institute of Chartered Accounts of India (ICAI)-in an kengkawh a. India ramah zirna hmun dang a awm lo. Hetiang tih theihna tura thuneihna hi Parliament dan siam – The Chartered Accountants Act, 1949 (Act No. XXXVIII of 1949) hmanga pass thlap a ni nghe nghe. ICAI hian Delhi-ah hmunpui neiin, regional office 5 – Kolkata, Kanpur, Chennai, Mumbai leh New Delhi-ah a nei a, branch hrang hrang 163 a neih bakah khawvel ram hrang hrangah an inzarpharh a. Ram hrang hrangah Chapter  30 a nei mek bawk.

CA ni tur chuan step hrang hrang paltlang ngai a awm a :

1)     Common Proficiency Test (Foundation Course) : Class XII passed tawh leh result nghak lai tan Institute of Chartered Accountants of India-ah in register theih a ni a, exam hmasa ber Common Proficiency Test – CPT hmachhawn tur a ni. CPT hi kumtin June leh December-ah buatsaih a ni thin.Subject pali – Accounting, Mercantile Laws, General Economics leh Quantitative Aptitude lam an zir deuh ber.

Papers of Foundation Course

Paper 1: Principles and Practice of Accounting

Paper 2: Business Laws & Business Correspondence and Reporting

Section A: Business Laws

Section B: Business Correspondence and Reporting

Paper 3: Business Mathematics and Logical Reasoning &Statistics

Part I: Business Mathematics and Logical Reasoning

Part II: Statistics

Paper 4: Business Economics & Business and Commercial Knowledge

Part I: Business Economics

Part II: Business and Commercial Knowledge

CPT paltlang kher lo pawhin Direct entry route (direct a luhna) a awm tho bawk a. Amaherawhchu, direct a zir tur tan chuan B.Com/M.Com pass, 55% aggregate mark hmuh a ngai a, Commerce subject ni lem lo Graduate dang tan chuan 60% mark tal hmuh a ngai thung. A nih loh pawhin Institute of Company Secretaries of India leh Institute of Cost Accountants of India-ah intermediate lelvel tal an pass phawt a ngai. Hetiang mite tan hian CPT paltlang kher ngai loin next step-ah a kal nghal theih a ni.

2)        Intermediate Course/Integrated Professional Competence Course (IPCC) : CPT paltlang hnuah emaw, direct a lutte emaw tan Integrated Professional Competence Course – IPCC (Intermediate course an tih mai) paltlang leh a ngai. Hetah hian IT leh orientation course paltlang tur a awm bawk. Heng course/group pahnihte an paltlang hnuah hian articled training (articleship) a awm leh a, hei hian kum 3 chhung a awh leh thin. He hunchhung hian experienced CA hnuaiah hnathawk pahin an training a, kum 16 leh a chunglam CA hna lo thawk tawh hian article (trainee) 8 thleng an la thei a ni. He practical training chhung hian stipend pawh an dawng ve tawh a, training hmain an zui tur teacher/Principals-te nen an sawifel sa vek thin.

Papers of Intermediate Course

Group I

Paper 1: Accounting

Paper 2: Corporate & Other Laws

Part I: Company Law

Part II: Other Laws

Paper 3: Cost and Management Accounting

Paper 4: Taxation

Section A: Income-tax Law

Section B: Indirect Taxes

Group II

Paper 5: Advanced Accounting

Paper 6: Auditing and Assurance

Paper 7: Enterprise Information Systems & Strategic Management

Section A: Enterprise Information Systems

Section B: Strategic Management

Paper 8: Financial Management & Economics for Finance

Section A: Financial Management

Section B: Economics for Finance

3)        CA Final  : A chunga mite paltlang vek hnuah CA ni tur chuan Final Course paltlang leh a ngai a. CA Final course-ah hian  financial reporting, strategic financial management, advanced management accounting, advanced auditing and professional ethics leh information systems control and audit-te an zir ngawrh leh hle. Final Course an paltlang hnuah ICAI member an ni thei a, CA-in practice phalna a pek hnuah CA hna an thawk thei ta tihna a ni.

Papers of Final Course :

Group I

Paper 1: Financial Reporting

Paper 2: Strategic Financial Management

Paper 3: Advanced Auditing and Professional Ethics

Paper 4: Corporate and Economic Laws

Part I: Corporate Laws

Part II: Economic Laws

Group II

Paper 5: Strategic Cost Management and Performance Evaluation

Paper 6: Elective Paper (One to be chosen from the list of Elective Papers)

List of Elective Papers

6A Risk Management

6B Financial Services & Capital Markets

6C International Taxation

6D Economic Laws

6E Global Financial Reporting Standards

6F Multi-disciplinary Case Study

Paper 7: Direct Tax Laws & International Taxation

Part I: Direct Tax Laws

Part II: International Taxation

Paper 8: Indirect Tax Laws

Part I: Goods and Services Tax

Part II: Customs & FTP

He thu buatsaih lai, July 2018 thleng hian Mizoram atanga India ram ngeia CA zirchhuak pakhat mah an la awm lo niin a lang a. Chutih laiin sorkar department emaw, NGO emaw, company-te sum endikna leh chalaina lianthamah reng rengah Chartered Accountant hi mamawh a ni deuh vek thung. CA hi hna tha tak leh zahawm tak, hlawk bawk si a ni a, thalaiten kan bawh a hun ta takzet a ni.

Chartered Accountancy hna hian sum enkawlna lam (accounting) a kawh avangin Commerce zirlaite tan chauh a zir theih emaw ti an awm thin a. Amaherawhchu, CA hi Arts, Science leh Commerce atang hian a zir theih vek a ni tih hriatreng a tha hle.

A harsa viau em ni?

“Mizoram atangin chartered accountant puitling kan la nei miah lo” tih hi an he Course hi a harsa ve thawkhat a ni tih a ti chiang nghal hle.

A chung lama a hna kalphung kan sawi tawh atangin he course hian thluak chak leh insawrbing thei a mamawh zia a chiang viau a. Hun rei tak insawrbing hi Mizote harsa tih ber pakhat a lo nih kher si avangin kan tling hleithei lo niin a lang. Class XII Commerce zirlai, CA nih tum, zuzi leh ta hi an tam em em a ni.

CA hnathawk lai mekte leh zir lai mek engemawzat chuan he Course hi harsa lutuk niah an ngai lo thung a. A harsa ber chu “mar pata tei rei peihna” a ni e an ti. A bikin Intermediate Course leh Final inkar a zau a, he course inkarah hian kum engemawzat a tlak avang leh, hlawh/stipend engemawzat nei a an zir avangin mar pata zir a har an ti hle. Hetiang zawng zawng paltlang tur chuan dawhtheihna, insumtheihna, insawrbing theihna leh Mizo society huau huau lutuk atanga tlatfal ngamna nun neih a ngai a ni ber e!

India ramah CA an tam em?

ICAI Annual Report 2016-2017 a an tarlan danin April 1, 2017 thleng khan ICAI member hi 2,70,307 an awm a. Heng zingah hian full time a practice 1,20,839 an awm a, part time a practice 8,283 an awm bakah practice lo hrim hrim 1,41,185 zet an awm bawk.