ENGTIN NGE CHARTERED ACCOUNTANT KAN ZIR ANG?
Mipui nawlpui in UPSC CSE exam kan ngaihven luatah line dang kan theihnghilh lek lek thin a. Eng line ah pawh hian kan hnufual chho mek niin a hriat. Tun tuma kan sawi tur Chartered Accountant bikah phei chuan Mizo 3 (pathum) bak tling kan la neilo a, India ram atanga zir chhuak phei chu pakhat chiah kan la nei nghe nghe a ni. Chartered Accountant kan nei tawh te tarlang ve hrim hrim ila ;
1. Jewel Lalthasangzeli Fanai
2. R.S Roneihpuii
3. Laltluangkimi Chinzah
A zir hrim hrim hi chu kan nei ve nual tawh a, nimahsela, zir chhuak erawh kan tarlan chin zawng hi an ni. Line dang aia hetiang taka kan hniam chhan nia lang chu, hetiang lama inzirtirna kan uar tâwk loh vang niin a lang a. Chuvangin, tun tumah hian Chartered Accountant (CA) zir theih dan tlangpui ka rawn tarlang dawn a ni.
Chartered Accountant (CA) zir tur hian kawng hnih a awm thei a, pawl 12 pass hnuah emaw Bachelor pass hnuah a zir theih ve ve a, arts, science, commerce, eng line atang pawn a zir theih a. Kumtin January – March inkar velah registration a tih theih thin a, in register hnuah June velah exam a awm leh thin a ni. June a exam hman lo emaw pass lo tan November or December velah a exam leh theih a, kumkhat chhungin vawihnih a exam theih tihna a ni.
PAWL 12 ATANGA LUH DAN
1. FOUNDATION COURSE
Foundation Course hi Chartered Accountant (CA) ni thei tura step hmasaber niin, pawl 12 pass hnuah registration form a fillup theih a, regular class kal ngai lovin a exam tawp theih a ni.
A zir hun chhung hi thla.4 (li) vel a ni thin a, kan vawikhat registration tih kha kum 3 chhung a hman theih bawk. A course kaldan phung tak hi open course ang deuh hi a ni a, class kal a ngailo a, institution lamin zir tur pawimawh lehkhabu an pe chhuak vek thin a, exam huna exam tawp kha kan tih tur chu a ni.
Foundation course bik ah hian subject pali a awm thin a, heng subject pali atanga pahnihte hi object type niin, pahnih dang te hi subjective a ni thung a. A tlangpuiin subject tin ah 40% vel emaw, chawhrualin 50% vel hmuh a ngai thin a ni.
Subject hrang hrangte chu a hnuaia mi ang hian ;
i) Principles and Practice
of Accounting (100 marks)
ii) Business Laws and Business Correspondence and Recording (100 marks)
iii) Business Mathematics, Logical Reasoning and Statistics
iv) Business Economics and Business and Commercial Knowledge
A chunga kan sawi subject tin ah khian mark hmuh zat tur bituk a awm thin a, chumi hmu tlinglo tan a bul atanga tan that leh a ngai thin a ni.
2. INTERMEDIATE COURSE
Intermediate Course hi Chartered Accountant nih theihna tura kailawn pahnihna a ni a, Foundation Course ang tho khan registration form fillup hnuah institution lamin lehkhabu zir tur bik an pe chhuak leh vek thin a, class kal ngai lovin exam huna form fillup a exam leh tawp tur a ni.
A zir hun chhung hi thla.8 (riat) vel a ni a, chumi hun chhung chuan mahnia inzir emaw coaching kal emaw ten an zir tlangpui thin a ni. Intermediate course bik hi subject/papers 8 (pariat) a awm a, chu chu group hnihah thenhran leh niin, group khatah papers/subject pali zel a awm a. Heng group pahnihah hian mahni duh zawk zawk a thlan theih a, a pahniha exam kawp duh tan pawh a exam theih a ni.
Intermediate course bika subject hrang hrangte chu hetiang hian thenhran a ni ;
1. Group 1 (one)
i) Accounting
ii) Corporate and Other Laws
iii) Cost and Management Accounting
iv) Taxation
2. Group 2 (two)
i) Advanced Accounting
ii) Auditing and Assurance
iii) Enterprise Information Systems & Strategic Management
iv) Financial Management & Economics for Finance
Intermediate course pass tur hian subject/papers tin ah 40% marks leh belhkhawm 50% hmuh a ngai thin a. Hetiang zat hmu tlinglo tan ngaihnathiamna a awm thei a, a awm theih dan chu, entirnan group 1(one) chauh khi exam dawn ta la, subject/papers hmasa pahnihah 60% aia tam hmu tling ve ve in, subject/papers pahnih dangah pass mark hmu tlinglo pawh ni la ngaihnathiamna hmangin i pass thei tho a ni.
Intermediate course in register hnu hian Course on Information Technology and Soft Skills (ICITSS) paltlang a ngai a, chumi hnuah Articleship course atan a inziahluh thei chauh a ni.
3. ARTICLESHIP TRAINING
Foundation leh Intermediate course kan zawh hnuah Articleship course a awm leh a, he course hi chu internship course ang kha niin, kum 3 chhung zir tur a ni a. Nimahsela, kum 2 leh thla.5 hnuah Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) zir zawh hnuah Final exam a hmachhawn theih a ni.
4. FINAL EXAM
A hmasa lama kan sawi tâk Foundation, Intermediate course te paltlang vek hnuah a Final course paltlang leh a ngai thin a. He course ah pawh hian Intermediate ang tho khan papers/subject 8 awmin group hnihah thenhran a ni a, pakhat zawk zawk a thlan theih rualin a vai pawn a exam theih tho a ni.
Final exam atana subject hrang hrangte chu a hnuaia mi ang hian ;
1. Group 1 (one)
i) Financial Reporting
ii) Strategic Financial Management
iii) Advanced Auditing and Professional Ethics
iv) Corporate and Allied Laws
2. Group 2 (two)
i) Advanced Management Accounting
ii) Information Systems Control and Audit
iii) Direct Tax Laws
iv) Indirect Tax Laws
A hmasa lama kan sawi ang tho in, papers/subject tin ah 40% vel hmuh a ngaih bakah chawhrualin 50% vel hmuh a ngai thin a. Papers/subject hmasa pahniha 60% hmu tling tan ngaihnathiamna a la awm thei bawk.
BACHELOR ZAWH HNUA LUH DAN
Graduate emaw final result nghak lai tan Direct Entry Ruote in registration a tih theih a, result chhuah hma pawn a tih theih a. Nimahsela, hun tiam chhungin finfiahna document i thehluh hman a ngai dawn a, chumi i thehluh hman loh chuan hnâwl i ni dawn a, i pawisa sen tawh te pawh engmah i hmu lêt thei dawn lo a ni.
Direct Entry Ruote tih hian direct in a tlin nghal theih tihna a ni lo a, entrance level (i.e foundation course) paltlang ngai lovin, intermediate atangin a luh nghal theih tihna zawk a ni. Direct Entry Ruote atanga lûr tana pawimawh hrang hrang a hnuaia mi ang hian ;
i) Bachelor emaw Master degree a Commerce background nei tan 55% tal hmuh a ngai.
ii) Commerce subject background nei lem lo, Arts, Science atang a nih chuan 60% marks tal hmuh a ngai.
iii) Institution in Institute of Company Secretaries of India (ICSI) exam an buatsaih paltlang tan.
Heng a chunga kan tarlan te paltlang vek hnuah Intermediate course ah kan inziaklut thei a, kan inziahluh atanga thla.9 hnu velah exam a awm leh ang a. Chumi kan pass chuan internship, chu chu Articleship kan tih atan khan registration a tih leh theih a. A bak hi chu a kalphung a in ang deuh vek tawh a ni.
