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Chartered accountants were the first accountants to form a professional accounting body, initially established in Scotland in 1854. The Edinburgh Society of Accountants (1854), the Glasgow Institute of Accountants and Actuaries (1854) and the Aberdeen Society of Accountants (1867) were each granted a royal charter almost from their inception. The title is an internationally recognised professional designation; the certified public accountant designation is generally equivalent to it. Women were able to become chartered accountants only following the Sex Disqualification (Removal) Act 1919 after which, in 1920, Mary Harris Smith was recognised by the Institute of Chartered Accountants in England and Wales and became the first woman chartered accountant in the world.
Chartered accountants work in all fields of business and finance, including auditing, taxation, financial and general management. Some are engaged in public practice work, others work in the private sector and some are employed by government bodies.
Chartered accountants’ institutes require members to undertake a minimum level of continuing professional development to stay professionally competitive. They facilitate special interest groups (for instance, entertainment and media, or insolvency and restructuring) which lead in their fields. They provide support to members by offering advisory services, technical helplines and technical libraries. They also offer opportunities for professional networking, career and business development.
In India, Chartered Accountants are regulated by the Institute of Chartered Accountants of India (ICAI) which was established by the Chartered Accountants Act, 1949. Associate members of the ICAI are entitled to add the prefix CA to their names. Members who are in full-time practice, and have completed five years of practice, can use FCA. As of April 2017, the ICAI had nearly 270,000 registered members.
Entry to the profession can be made by taking the CA Foundation Course after completion of schooling (12th grade). Alternatively, graduates may train as an articled assistant for three years in a chartered firm before final exam or after completion of Intermediate of Cost Accountant or Company Secretary. A comprehensive 100 hours of information technology training and an orientation programme for soft skills development have to be completed before being articled. However the CA certification is limited to the geographical boundary of India and is not valid in countries that follow different standards of accounting practice.
Indian Income Tax system contains a lot of complexity and going through several reforms, challenges. Online CA Service Government is considering various factors to make it easier. So that it can work constructively in the Indian Ecosystem. Due to escalating business the surroundings in India. One utmost decision is to have better income tax consultants or online CA. So that it can manage all your business tax projects effectively. It is necessary for you to have clear and effective advice from an expert chartered accountant firm. Due to frequent effort by Indian government in respect of easy business process. Now you can register a Private Limited Company or One Person Company even in just 1 hour. If no defect found in application and its supporting documents. In India various laws governing different kind of entity registration such as partnership firm registration, proprietorship registration, shop act establishment, private limited, one person, limited liability partnership, trust, society or section 8 company registration etc.
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