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.
Chartered Accountancy course hi Institute of Chartered Accounts of India (ICAI)-in an kengkawh a. India rama 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 hetiang hian step hrang hrang a awm :
1) Class X passed hnuah Institute of Chartered Accountants of India -ah in register tur a ni a, class XII zirlaiin emaw, pass hnuah emaw exam hmasa ber Common Proficiency Test – CPT hmachhawn tur a ni. CPT hi kumtin June leh December-ah buatsaih a ni thin. Hei hi foundation course a ni.
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. Hetiang mite tan hian CPT paltlang kher ngai lovin next step-ah a kal nghal theih a ni.
2) 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 practical course chi hrang hrang leh training chi hrang hrang paltlang tur a tam hle.
3) A chunga mite paltlang vek hnuah CA ni tur chuan Final Course paltlang leh a ngai. Final Course an paltlang hnuah ICAI member an ni thei a, CA hna an thawk thei ta tihna a ni.
Kum 2017 thlengin Mizo zingah Chartered Accountant sawi tur an la tlem hle a, chutih laiin sorkar department emaw, NGO emaw, company-te pawh an sum endikna leh chalaina lianthamah reng rengah CA hi mamawh a ni deuh vek thung. Mizo thalaiten kan bawh a hun ta takzet a ni.
Chaertered 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.
* Register with Board of Studies (BoS) after appearing in Class XII examination.
* Complete four months study period (i.e. register till 30th June / 31st Dec.)
* Qualify Class XII examination (if not done earlier)
* Appear for Foundation examination in November/May after passing 10+2 Examination.
* Qualify Foundation Course.
* Register with the BoS for the Intermediate Course.
* Complete 8 months of study course.
* Appear and Pass in either or both Groups of Intermediate Course.
* Successfully complete Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS) any time after registering for Intermediate Course but before commencement of the Practical Training.
* Register for Three Years Practical Training on passing either or both the Groups of Intermediate Course.
* Register for the Final Course after qualifying both the Groups of Intermediate Course.
* Successfully complete Four Weeks Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) during the last two years of Practical Training but before appearing for Final Examination.
* Appear in Final examination during last six months of practical training.
* Complete Practical Training
* Qualify both groups of Final Course.
* Become Member.
- Commerce Graduates/Post-Graduates (with minimum 55% marks) or Other Graduates / Post-Graduates (with minimum 60% marks) and
- Intermediate level passed candidates of Institute of Company Secretaries of India and Institute of Cost Accountants of India.