1. WELCOME TO THE WORLD OF
CHARTERED ACCOUNTANTS.
BY
A.T.SHISHIR
2. 2A.T.SHISHIR
WHAT IS CHARTEREDWHAT IS CHARTERED
ACCOUNTANCY???ACCOUNTANCY???
Chartered Accountancy is aChartered Accountancy is a
challenging profession that offerschallenging profession that offers
practice or job opportunities in thepractice or job opportunities in the
areas of accounting, auditing,areas of accounting, auditing,
corporate finance, project evaluation,corporate finance, project evaluation,
company and other business laws,company and other business laws,
taxation and corporate governance.taxation and corporate governance.
3. 3A.T.SHISHIR
WHAT IS CHARTEREDWHAT IS CHARTERED
ACCOUNTANCY???ACCOUNTANCY???
The multi-faceted knowledge aThe multi-faceted knowledge a
chartered accountant enjoys throughchartered accountant enjoys through
unique academic program blendedunique academic program blended
with practical training is what thewith practical training is what the
business and industry need in thebusiness and industry need in the
advent of liberalization, privatizationadvent of liberalization, privatization
and globalization of BANGLADESHand globalization of BANGLADESH
economy.economy.
4. 4A.T.SHISHIR
WHAT IS CHARTEREDWHAT IS CHARTERED
ACCOUNTANCY???ACCOUNTANCY???
Chartered Accountants are betterChartered Accountants are better
equipped to discharge accounting andequipped to discharge accounting and
audit functions in a computerizedaudit functions in a computerized
business environment.business environment.
5. 5
A.T.SHISHIR
WHY CHARTERED ACCOUNTANCYWHY CHARTERED ACCOUNTANCY
COURSE???????COURSE???????
Chartered Accountancy Course offers theChartered Accountancy Course offers the
students a dream career in the specializedstudents a dream career in the specialized
areas of Accounting, Auditing, Corporateareas of Accounting, Auditing, Corporate
Finance, Corporate Laws, Taxation.Finance, Corporate Laws, Taxation.
Chartered Accountants are highlyChartered Accountants are highly
demanded professionals in industry.demanded professionals in industry.
6. 6A.T.SHISHIR
WHY CHARTERED ACCOUNTANCYWHY CHARTERED ACCOUNTANCY
COURSE???????COURSE???????
Chartered Accountants are statutorilyChartered Accountants are statutorily
recognized audit practitioners.recognized audit practitioners.
Chartered Accountants are technicallyChartered Accountants are technically
equipped to act as managementequipped to act as management
consultants.consultants.
7. 7
A.T.SHISHIR
MBA V/S CAMBA V/S CA
MBAMBA
DURATION OF MINIMUM 1 OR 2DURATION OF MINIMUM 1 OR 2
YEARSYEARS
NO TRAINING IS THERENO TRAINING IS THERE
TOTAL EXPENSES OF BDT. 1.2 ORTOTAL EXPENSES OF BDT. 1.2 OR
1.5 LAC MINIMUM1.5 LAC MINIMUM
GOOD JOBGOOD JOB
ONLY JOB IS THEREONLY JOB IS THERE
OTHEREWISE OWN BUSINESSOTHEREWISE OWN BUSINESS
NEEDS TO BE SET UP.NEEDS TO BE SET UP.
CACA
DURATION OF 3 ½ YEARSDURATION OF 3 ½ YEARS
INCLUDES TRAINING OF 3 ½INCLUDES TRAINING OF 3 ½
YEAR UNDER A CAYEAR UNDER A CA
TOTAL EXPENSE AROUND BDT.TOTAL EXPENSE AROUND BDT.
1.2-1.5 LAC1.2-1.5 LAC
BETTER JOBBETTER JOB
CAN DO BOTH PRACTICE ASCAN DO BOTH PRACTICE AS
WELL AS JOB IN INDUSTRY,WELL AS JOB IN INDUSTRY,
BUT DECESIONBUT DECESION
IS YOURSIS YOURS
8. 8A.T.SHISHIR
STEPS TO BE ASTEPS TO BE A
CHARTERED ACCOUNTANTCHARTERED ACCOUNTANT
1.1. AT FIRST WATCHAT FIRST WATCH
Entry Criteria http://www.icab.org.bd/index.php?Entry Criteria http://www.icab.org.bd/index.php?
option=com_content&view=article&id=53&Itemid=5option=com_content&view=article&id=53&Itemid=5
99
2. JOIN CA FIRMS2. JOIN CA FIRMS
3.3. THEN GET REGISTRATION FROM ICAB.THEN GET REGISTRATION FROM ICAB.
4.4. ENROLLWITH A CA FOR ARTICLESHIP FORENROLLWITH A CA FOR ARTICLESHIP FOR
3.5 YEARS WITHIN THIS TIME YOU APPEAR3.5 YEARS WITHIN THIS TIME YOU APPEAR
FOR EXAMINATION.FOR EXAMINATION.
5.5. AFTER CLEARING ALL LEVELS YOU AREAFTER CLEARING ALL LEVELS YOU ARE
ACA.ACA.
9. 9A.T.SHISHIR
Appear and Qualify for ACA
Join for
Practical
training
As an audit
Assistant under ca audit firms.
Register
When
you
are registered
After joining ca firm you will get reg. from ICAB.
Qualify and Join CA study levels and Clear it within 36 months of Article ship.
Enroll and clear all levels.
10. 10
A.T.SHISHIR
ICAB New CurriculumICAB New Curriculum
AT-FIRSTAT-FIRST
http://www.icab.org.bd/index.php?option=com_contenthttp://www.icab.org.bd/index.php?option=com_content
THE EXAMINATION FOR CA IS CONDUCTED TWICETHE EXAMINATION FOR CA IS CONDUCTED TWICE
IN A YEAR IN JUNE AND DECEMBER.IN A YEAR IN JUNE AND DECEMBER.
11. 11
A.T.SHISHIR
What is Article Training???What is Article Training???
A Student has to undergo Articled Training under aA Student has to undergo Articled Training under a
Chartered Accountant(FCA) or CA firm in practice .Chartered Accountant(FCA) or CA firm in practice .
The Duration of Articled Training is 3 Years and 6 months.The Duration of Articled Training is 3 Years and 6 months.
During the Articled Training the students will developDuring the Articled Training the students will develop
necessary skills to apply the theoretical knowledge innecessary skills to apply the theoretical knowledge in
practical world.practical world.
During Articled Training the student is paid stipend rangingDuring Articled Training the student is paid stipend ranging
from BDT. 3000 to 4500.from BDT. 3000 to 4500.
12. 12
CA LEVELSCA LEVELS CA Levels is the theoretical examination hurdle on the way ofCA Levels is the theoretical examination hurdle on the way of
becoming a Chartered Accountant.becoming a Chartered Accountant.
The Examination has (7+7+4) subjects divided in 3 Levels,The Examination has (7+7+4) subjects divided in 3 Levels,
Assurance, Accounting, Business and Finance, ManagementAssurance, Accounting, Business and Finance, Management
Information, Taxation-I, Business and Commercial Law, ITInformation, Taxation-I, Business and Commercial Law, IT
Knowledge inKnowledge in Knowledge levelKnowledge level And Audit and Assurance, FinancialAnd Audit and Assurance, Financial
Accounting, Business Strategy, Financial Management, Taxation-II,Accounting, Business Strategy, Financial Management, Taxation-II,
Corporate Laws and Practices, IT Application inCorporate Laws and Practices, IT Application in Application levelApplication level
and Financial and Corporate Reporting, Advanced Audit andand Financial and Corporate Reporting, Advanced Audit and
Assurance, Business Analysis, Case Study inAssurance, Business Analysis, Case Study in Advanced LevelsAdvanced Levels..
The examination will be conducted in the last 6 months of ArticledThe examination will be conducted in the last 6 months of Articled
Training.Training.
For clearing the said exam a student has to get 50% of total in eachFor clearing the said exam a student has to get 50% of total in each
subject.(not sure)subject.(not sure)
The examination is conducted in June and December each year.The examination is conducted in June and December each year.
A..SHISHIR
13. 13
A.T.SHISHIR
WHAT AFTER COMPLETION OFWHAT AFTER COMPLETION OF
THE COURSE???THE COURSE???
One can join an industry and have a job with aOne can join an industry and have a job with a
salary package between BDT. 1,00,000/- PM tosalary package between BDT. 1,00,000/- PM to
6 OR 7 DIGIT PM.6 OR 7 DIGIT PM.
One can join a Company and help them with theOne can join a Company and help them with the
expertise you possess and have very highexpertise you possess and have very high
remuneration.remuneration.
One can start his own Firm and practice as aOne can start his own Firm and practice as a
Chartered Accountant in different Companies,Chartered Accountant in different Companies,
Firms and many other bodies.Firms and many other bodies.
14. 14
A.T.SHISHIR
THANK YOUTHANK YOU
A.T.SHISHIRA.T.SHISHIR
========= C========= COMMENTOMMENT ====================
APLOGY FOR MISTAKESAPLOGY FOR MISTAKES
======================== CONTACTCONTACT ========================
FOR MORE QUERYFOR MORE QUERY
Chartered Accountant Bhaban Chartered Accountant Bhaban
100 Kazi Nazrul Islam Avenue 100 Kazi Nazrul Islam Avenue
Dhaka-1215 Dhaka-1215
Web: Web: www.icab.org.bdwww.icab.org.bd
