Accounting Standards for IPCC. Download Preview. Online classes for CA CS CMA. Description: Concepts with past exam problems for IPCC. CA IPCC GROUP -I ACCOUNTING STANDARD WITH LAST SUITABLE EXAMPLE AND PAST YEAR QUESTIONS WITH SOLUTION #pdf. Download CA IPCC Study Material and Practice Manual for May We've provided July Chapter 1 Accounting Standards · Chapter 1 Accounting.
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Quality is much better than local tuition, so results are much better. This designation inherited a public impression that Chartered Accountants had better qualifications than Registered Accountants. After much debate in the Indian Constituent Assembly , the controversial term, chartered was accepted.
This day is celebrated as Chartered Accountants day every year. Becoming a member requires passing the prescribed examinations, three years of practical training known as articleship and meeting other requirements under the Act and Regulations. Further based on holding Certificate of Practice, they may also be classified as practicing and non-practicing Chartered Accountants. As of December , the Institute has 2,80, members out of which 1,89, are Associates and 90, are Fellows.
Chaturvedi Family is credited to be the only family in India to be Chartered Accountants in 5 Generations.
Generally, associates are members of the Institute with less than 5 years of membership after which they become entitled to apply for being a fellow member. Some associate members, particularly those not in practice, often voluntarily chose not to apply to be a fellow due to a variety of reasons. An associate member who has been in continuous practice in India or has worked for a commercial or government organization for at least five years and meets other conditions as prescribed can apply to the Institute to get designated as a "Fellow".
Responsibilities and voting rights of both types of members remain the same but only fellows can be elected to the Council and Regional Councils of ICAI.
Fellows are perceived as enjoying a higher status due to their long professional experience. Practicing Chartered Accountants. Once a member obtains a Certificate of Practice, his responsibility to the society increases manifold. The ethical principles applicable to a practicing CA provided in the first and second schedule of the Chartered Accountants Act, are more rigorous than the ones applicable to non-practicing CAs or both.
However, not all Chartered Accountants work in audit. Firms of accountants provide varied business services, and many accountants are employed in commerce and industry. Narendra Modi.
The elected members of the council are elected under the single transferable vote system by the members of the institute. The Council is re-elected every 3 years. The Council elects two of its members to be president and vice-president who hold office for one year. The president is the chief executive Authority of the Council. Kapadia to CA Prafulla P Chajjed is the current president. Code of Ethics[ edit ] The Institute has a detailed code of ethics and actions in contravention of such code results in disciplinary action against the erring members.
These together form the basis of regulation of the profession. The Council also has a Peer Review Board that ensures that in carrying out their professional attestation services assignments, the members of the Institute a comply with the Technical Standards laid down by the Institute and b have in place proper systems including documentation systems for maintaining the quality of the attestation services work they perform.
These entities are quasi-judicial and have substantial powers like that of a Civil Court to summon and enforce attendance or require discovery and production of documents on affidavit or otherwise. On receipt of any information or complaint that a member has allegedly engaged in any misconduct , the Director Discipline shall arrive at a prima facie opinion whether or not there is any misconduct. If the Director Discipline is of the opinion that the misconduct is covered by the items listed in the first schedule of the Chartered Accountants Act, , he shall refer the case to the Board of Discipline.
If he is of the Opinion that the case is covered by the Second Schedule or both schedules of the CA Act, he will refer the case to the Disciplinary Committee.