How to choose for Right CA Coaching

Your life as a CA student is very demanding - irrespective of which level of CA exam you are preparing for. You need to take your time and chalk out your study plan well in advance and stick to it. Do not be in a hurry especially when it comes to what type of coaching you are going to choose

Your broad options are:

• Self-Study - Refer to ICAI material, attend free seminars and classes and study for the exams
  
  on your own
•  Classroom Coaching - Attend traditional classroom coaching in your city
•  Online Coaching - Study from home via online lectures offered by teachers / institutes

Self Study is always an option. But coaching classes will help you in identifying the important parts of the syllabus and focusing on them. However, never join just ANY coaching class because your friends are going there. If you've decided on getting coaching, do not compromise on the quality of teachers. Be determined to study from the best!

In these days of advanced technology, online coaching is becoming very popular very fast. And there is good reason for it too: 

• Students can access videos anywhere, anytime as per their convenience. 
• They have access to up-to-date information and can learn from experts in that field. 
• Students can ask questions and interact with teachers and peers without any hesitation. 
• Lessons can be paused any time and students can view these videos by experts in parts.
• There is no restriction on the number of times a CA student can watch a video.  

You can always mix and match! You can study some subjects on your own where you're confident. If there is a faculty or two in your neighbourhood you can take up their classes. And for the remaining subjects you can enrol into online classes by expert faculty from any part of the country.

How to apply for CA Articleship

As we all know articleship training is an integral part of the Chartered Accountancy course. CA aspirants are required to complete at least 3 years of articleship training at a CA firm before they become certified Chartered Accountants. Articleship at any firm is a full time job.

The Big Four (KPMG, Deloitte, PwC and EY) are the four biggest professional services networks

offering audit, tax, assurance, and other legal services. Most students prefer to complete their articleship in the big four since they handle the majority of audits for companies. The big four usually prefer students who not only have got good marks but have also cleared the groups in their Erst attempt. Most times, the big four put out the application for articleship on the ICAI office notice board.

The ICAI has introduced the ICAI BoS Articleship Placement Portal - http://bosapp.icai.org/ for selection of Articled Assistants by CA Firms. You can also look for articleship opportunities on the notice board of ICAI regional offices and branch offices. Another means to apply for articleship either in the big four or any other organization is through application via email.

You can also get information about openings for articleship training from contacts and business friends. Some CA firms advertise job prospects in newspapers. Hence, CA aspirants are advised to read the newspaper regularly. You can even directly deposit your form in the offices you wish to work for and wait for the company to respond. Nowadays an increasing number of companies are advertising vacancies for articleship on online job portals such as timesjobs.com and naukri.com. Top CA Firms (http://www.topcaErms.com/) is one such portal where CA aspirants like you can look up vacancies for article training.

Articleship during the course of chartered accountancy forms the backbone of your career. These three years of articleship comes with its share of hard work and problems. Time management is the key that will help you overcome this hurdle and succeed in your journey of becoming a CA.

Now that we have a thorough understanding about articleship let us move on to understanding how to choose the right coaching. Our next chapter revolves around that subject 

CA Articleship and its importance

CA aspirants are required to complete at least 3 years of articleship training at a CA Erm before they become certiEed Chartered Accountants. Articleship at any Erm is a full time job - it is rigorous , involves travelling and requires a steep learning curve.

Students also need to prepare for their exams, simultaneously. This means, attending coaching classes

early in the morning or late in the evening, commuting back and forth from work to home, sleepless nights and hectic days. A lot of students are not able to cope with this daunting schedule and try to resort to means by which they can bypass the practical training. Are you one of them, perhaps?

If so - banish that thought immediately! One must remember that articleship training is one of the most important experiences in any CA student's life. Students learn a lot during the articleship training. It bridges the gap between theoretical knowledge that is imparted to them through coursework and practices that are actually followed in the industry.

Listen to what experts have to say:
Articleship gives one exposure to the practical side of chartered accountancy. This practical exposure will help students face the theoretical part of exams better, too.B says Information systems auditor Babu Jayendran
Articleship Training is very important. We need to spread awareness among studentsB says CA. Uttam Prakash Agarwal, 2009-10 president of the Institute of Chartered Accountants of India.

The trick to juggling Articleship and preparation for CA exams is - Time Management! A lot of students these days are embracing distance education / online education options for their college courses and/or coaching classes too. These methods help students in utilizing their time optimally and provides a lot of Rexibility to their daily schedule.

Now that we have established how vital Articleship Training is - let us move on to the next important bit.
How to apply for articleship? Read on the next chapter and

Some tips and tricks that will help you crack CA exams with ease

Chartered Accountancy Course, as we all know, is a professional course offered by The Institute of
Chartered Accountants of India. This course contains both practical and theoretical base knowledge. There are three stages in the Chartered Accountancy Course - CA CPT, CA IPCC and CA Final. Scroll down to see some tips and tricks that will help you crack these exams with ease!

CPT exam is the Erst step in the whole process. One needs to keep their head down and keep studying. Following tips and tricks below (shared by experts and previous toppers) will deEnitely help in tackling the CPT!

1. Thoroughly understand the syllabus 
2. Solve sample papers provided by the ICAI 
3. Refer to your 11th and 12th class textbooks for accounts 
4. Do not skip theory portion in accounts and mathematics. 
5. Practice the accounting problems well 
6. Specially focus on Mercantile Law - write down the laws point-wise 
7. Solve previous 3 years exam papers 
8. Look up for powerpoint presentations on the internet 
9. Watch videos by experts in the Eeld talk about how to crack CPT exams 

Points to keep in mind during the exam:-

• Begin with the law paper Erst since it takes most time in the exam 
• There is negative marking so only attempt those questions that you are conEdent about 
• Read the question carefully and focus on words like Onone of theseP and Oall of aboveP 
• Attempt the easy questions Erst 
• Allot time at the end to check for errors  

IPCC is the second stage of the course and the exam consists of two groups. Follow the below mentioned tips and tricks wholeheartedly and see how easy it is to crack CA IPCC exam.

• 
  
• Create a study schedule and ensure that you follow it thoroughly
• Read through the theory part of the subjects early in the day. Since your mind is fresh, you will be able to grasp the content faster. 
• Dedicate 15 to 16 hours of your day during leave period (from articleship/college/coaching) towards studies .
• Buy a set of solved IPCC scanners and go through them.
• Take a number of short breaks while you are studying. Do not strain your mind too much. 
• Go through the Practice Manual. Recent CA IPCC toppers have recommended students to go through the practice manuals for scoring top marks.
• Make it a practice to revise subjects daily. Since the portions are vast, daily revisions will help you remember what you've learnt. 

Subject related tips:-

• Section and its provision, in law papers, should be noted down correctly. 
• Under taxation, go through Amendments made in Finance Act 2015. 
• Read every concept in income tax paper and allocate time accordingly. 
• Try and complete one Accounting Standard everyday. Do not try and learn them all in one day. 
• Read the theory portion in Auditing well. Recently, the Institute had been putting much focus on the theory aspects. 
• Capital budgeting and cost of capital are important chapters in Financial Management. CA F 

CA Final exam, the last exam in the course, consists of 8 subjects which are divided into 2 groups. Read below to see some of the best tips that will help in passing this exam with a smile on one's face.

• Set up a schedule for studying such that you have enough time to study for each of the exams. 
• Study groups are a good idea. Each member can be assigned to conduct tests on each portion. 
• Start your studies as early as possible. Last minute studies will not sufEce. 
• Solve all problems in practice manual. 
• Prepare by way of 'notes' which will allow you to easily recall at the time of the exam Sub 

Subject related tips:- 

1. Revise the concepts in Strategic Financial Management well.
2. Concentrate on Accounting Standards. 
3. Be well versed with the provisions in direct and indirect taxes. 
4. Practical sums, especially in indirect taxes, are very scoring.
5. Revise Information Systems Control and Audit on a regular basis Lear

Learn to manage your time well. Hard work and dedication are essence. Remember one thing, clearing CA at one go should be your ultimate aim and for that you should start working from now.

The above tips and tricks should help you in clearing the level of CA exam you are preparing for.

Meanwhile, another very important aspect of the CA course is the compulsory practical training -

Articleship. Let's

Career Opportunities for CA

All of you know that Chartered Accountancy (CA) is one of the toughest courses to crack in India! But the good part is that it presents a world of opportunities to those who persist and succeed in becoming a CA. CA's can get into following fields.

• Auditing 
• Financial Accounting
• Tax Management
• Cost Accounting
• Management accounting
• Corporate Finance 
• Systems Audit and many more ..

Popular recruiters for CA's in the industry include Ernst & Young, ICICI Bank, PricewaterhouseCoopers, Deloitte among several other big names. In 2013, CAs were offered an average salary of about Rs. 7.36 lakhs a year, with the highest pay totalling around Rs. 70 lakhs to candidates recruited by Singapore-based Olam International. CA certiEed employees with 10 to 20 years of work experience can earn anywhere from 16 to 24 lakhs per annum, depending on the type of organization and sector.

Naina Lal Kidwai (group general manager and country head of HSBC India), Kumar Mangalam Birla (chairman of the Aditya Birla Group), Deepak Parekh (chairman of Housing Development Finance Corporation) and Motilal Oswal (chairman of Motilal Oswal Financial Services) are some of the well-known chartered accountants in our country. Your name could be next on this list! 

Upon completion of your CA course, you will enter a professional world where there are plenty of career options for you to choose from. By now you are hopefully pumped up and you want to ace your CA exams! That shouldn't be so hard, right? The truth is it is not very hard at all. 

All you need is discipline and dedication. You need to adhere to tips and tricks shared by experts and previous year toppers to take you over the wall. 

To make it simple for you, we have compiled some of the most relevant and useful tips and tricks you need to follow while preparing for your CA exams. Go ahead and read the next chapter to know more! 

 

CA Course Syllabus

The focus of this chapter is to give you a basic idea about what topics could come up during the

exams at all the three levels i.e. CPT, IPCC and Final. We have listed down the subjects as well as the topics that you will need to study to ace your papers with ease.

 FOR CA CPT 

Section A: Fundamentals of Accounting 

1. Theoretical Framework 
2. Accounting Process 
3. Bank Reconciliation Statement 
4. Inventories 
5. Depreciation accounting 
6. Preparation of Final Accounts for Sole Proprietors 
7. Accounting for Special Transactions 
8. Partnership Accounts 
9. Introduction to Company Accounts 

Section B: Mercantile Laws 

1. The Indian Contract Act , 1872 
2. The Sale of Goods Act, 1930 
3. The Indian Partnership Act, 1932 

Section C: General Economics

(I) Micro Economics

1. Introduction to Micro Economics
2. Theory of Demand and Supply 
3. Theory of Production and Cost
4. Price Determination in Different Markets

(II) Indian Economic Development

1. Indian Economy J A ProEle
2. Select Aspects of Indian Economy 
3. Economic Reforms in India 
4. Money and Banking 

Section D: Quantitative Aptitude 

1. Ratio and proportion, Indices, Logarithms 
2. Equations
3. Inequalities
4. Simple and Compound Interest including annuity Applications 
5. Basic concepts of Permutations and Combinations 
6. Sequence and Series J Arithmetic and geometric progressions 
7. Sets, Functions and Relations 
8. Limits and Continuity Intuitive Approach 
9. Basic concepts of Differential and Integral Calculus (excluding trigonometric functions) 
10. Statistical description of data 
11. Measures of Central Tendency and Dispersion 
12. Correlation and Regression
13. Probability and Expected Value by Mathematical Expectation 
14. Theoretical Distributions 
15. Sampling Theory 
16. Index Numbers 

FOR CA IPCC (May 2016 attempt)

Group I 

Paper 1 : Accounting

1. A General Knowledge of the framing of the accounting standards, national and international accounting authorities, adoption of international Enancial reporting standards
2. Accounting Standards 
3. Company Accounts
4. Average Due Date, Account Current, Self-Balancing Ledgers
5. Financial Statements of Not-for-ProEt Organisations 
6. Accounts from Incomplete Records 
7. Accounting for Special Transactions 
8. Issue in Partnership Accounts 
9. Accounting in Computerised Environment 

Note: If either old Accounting Standards (Ass), Announcements and Limited Revisions to ASs are withdrawn or new ASs, Announcements and Limited Revisions to ASs are issued by the Institute of Chartered Accountants of India in place of existing ASs, Announcements and Limited Revisions to ASs, the syllabus will accordingly include/exclude such new developments in place of the existing ones with effect from the date to be noti0ed by the Institute.

Paper 2 : Business Laws, Ethics and Communication 

                        Part I: Business Laws

Business Laws 

1. The Indian Contract Act, 1872 
2. The Negotiable Instruments Act, 1881 
3. The Payment of Bonus Act, 1965 
4. The Employees< Provident Fund and Miscellaneous Provisions Act, 1952 
5. The Payment of Gratuity Act, 1972

Company Law

                        Part II: Ethics 

1. Introduction to Business Ethics 
2. Environment issues 
3. Ethics in Workplace 
4. Ethics in Marketing and Consumer Protection
5. Ethics in Accounting and Finance 

                        Part III: Communications 

1. Elements of Communication 
2. Communication in Business Environment 
3. Basic understanding of legal deeds and documents

Paper 3 : Cost Accounting and Financial Management

                       Part I: Cost Accounting 

1. Introduction to Cost Accounting 
2. Cost Ascertainment 
3. Cost Book-keeping 
4. Costing Systems 
5. Introduction to Marginal Costing
6.  Introduction to Standard Costing 
7. Budgets and Budgetary Control 

                       Part II: Financial Management 

1. Scope and Objectives of Financial Management 
2. Time Value of Money 
3. Financial Analysis and Planning 
4. Financing Decisions 
5. Types of Financing 
6. Investment Decisions 
7. Management of Working Capital 

Paper 4 : Taxation

                    Part I: Income-Tax 

1. Important defnitions in the Income-tax Act, 1961 
2. Basis of charge; Rates of taxes applicable for different types of assessees 
3. Concepts of previous year and assessment year 
4. Residential status and scope of total income; Income deemed to be received / deemed to accrue or arise in India 
5. Incomes which do not form part of total income 
6. Heads of income and the provisions governing computation of income under different heads 
7. Income of other persons included in assesseeMs total income 
8. Aggregation of income; Set-off or carry forward and set-off of losses 
9. Deductions from gross total income 
10. Computation of total income and tax payable; Rebates and reliefs 
11. Provisions concerning advance tax and tax deducted at source 
12. Provisions for E-filing of return of income. 

                    Part II: Indirect Taxes 

(Revised Syllabus J Applicable from November 2014 Examination onwards) 

1. Introduction to excise duty, customs duty, central sales tax and VAT 
2. Significant provisions of service tax

Note: If new legislations are enacted in place of the existing legislations the syllabus will accordingly include the corresponding provisions of such new legislations in place of the existing legislations with effect from the date to be noti0ed by the Institute. Students shall not be examined with reference to any particular State VAT Law.

Group II

Paper 5 : Advanced Accounting 

1. Framework for Preparation and Presentation of Financial Statements 
2. Accounting Standards
3. Advanced Issues in Partnership Accounts and Issues related to accounting in Limited Liability Partnerships 
4. Company Accounts 5. Accounting for Special Transactions

Note: If either old Accounting Standards (Ass), Announcements and Limited Revisions to ASs are withdrawn or new ASs, Announcements and Limited Revisions to ASs are issued by the Institute of Chartered Accountants of India in place of existing ASs, Announcements and Limited Revisions to ASs, the syllabus will accordingly include/exclude such new developments in place of the existing ones with effect from the date to be noti0ed by the Institute.

Paper 6 : Auditing and Assurance 

1. Auditing Concepts 
2. Standards on Auditing and Guidance Notes 
3. Auditing engagement 
4. Documentation 
5. Audit evidence 
6. Internal Control 
7. Internal Control and Computerized Environment, Approaches to Auditing in Computerised Environment. 
8. Audit Sampling 
9. Analytical review procedures. 
10. Audit of payments 
11. Audit of receipts 
12. Audit of Purchases 
13. Audit of Sales 
14. Audit of suppliersM ledger and the debtorsM ledger 
15. Audit of impersonal ledger 
16. Audit of assets and liabilities 
17. Company Audit 
18. Audit Report 
19. Special points in audit of different types of undertakings 
20. Features and basic principles of government audit, Local bodies and not-for proEt organizations, Comptroller and Auditor General and its constitutional role.

Paper 7: Information technology and Strategic Management

                   Section A : Information Technology

1. Business Process Management & IT 
2. Information Systems and IT Fundamentals 
3. Telecommunication and Networks 
4. Business Information Systems 
5. Business process automation through Application software

                   Section B: Strategic Management 

1. Business Environment 
2. Business Policy and Strategic Management 
3. Strategic Analyses 
4. Strategic Planning 
5. Formulation of Functional Strategy
6. Strategy Implementation and Control 
7. Reaching Strategic Edge 

Important Announcement 

Attention: Intermediate (IPC) and Final Course students- May 2016 examinations and onwards Subject: Revision of the syllabus for May 2016 examinations and onwards pursuant to enactment of the Companies Act, 2013. 

As students may be aware, the Companies Act, 2013 has been notified in the Official Gazette on 30th August, 2013 stating that different dates may be appointed for enforcement of different provisions of this Act through notification of the Central Government in this regard. Having regard to the above development, the Council at its 333th meeting, revised the syllabus in a comprehensive manner in the following papers of Intermediate (IPC) and Final Course(s): 

Intermediate (IPC) Course

Paper 1: Accounting (Group I) 

Paper 2: Business Laws, Ethics and Communication (Group I) 

Paper 5: Advanced Accounting (Group II) 

Paper 6: Auditing and Assurance (Group II)

Final Course

Paper 3: Advanced Auditing and Professional Ethics (Group I) 

Paper 4: Corporate and Allied Laws (Group I)

FOR CA FINAL 

Group I

             Paper 1 : Financial Reporting

1. Accounting Standards, Accounting Standards Interpretations and Guidance Notes on various accounting aspects issued by the ICAI and their applications. 
2. Overview of International Accounting Standards (IAS)/International Financial Reporting Standards (IFRS), Interpretations by International Financial Reporting Interpretation Committee (IFRIC), SigniEcant difference vis-a-vis Indian Accounting Standards. 
3. Corporate Financial Reporting - Issues and problems with special reference to published Enancial statements. 
4. Accounting for Corporate Restructuring (including inter-company holdings). 
5. Consolidated Financial Statements of Group Companies Concept of a Group, purposes of consolidated Enancial statements minority interest, Goodwill, Consolidation procedures 
6. Accounting and Reporting of Financial Instruments 
7. Share based payments 
8. Financial Reporting by Mutual funds, Non-banking Enance companies, Merchant bankers, Stock and commodity market intermediaries. 
9. Valuation 

Note: If either old Accounting Standards (Ass), Accounting Standards Interpretations (ASIs), Guidance Notes (GNs), Announcements and Limited Revisions to ASs are withdrawn or new ASs, GNs, Announcements and Limited Revisions to AS are issued by the Institute of Chartered Accountants of India in place of existing ASs, ASIs, GNs, Announcements and Limited Revisions to AS, the syllabus will accordingly include/exclude such new developments in the place of the existing ones with effect from the date to be noti0ed by the Institute. Recommended Books

                Paper 2 : Strategic Financial Management 

1. Financial Policy and Corporate Strategy 
2. Project Planning and Capital Budgeting 
3. Leasing decision including cross border leasing 
4. Dividend Decisions 
5. (a) Indian Capital Market (b) Capital Market Instruments (c) Commodity derivatives (d) OTC derivatives 
6. Security Analysis 
7. Portfolio Theory and Asset Pricing F
8. inancial Services in India 
9. (a) Mutual Funds (b) Exchange Traded Funds 1
10. Money Market operations
11. (a) Foreign Direct Investment, Foreign Institutional Investment. (b) International Financial Management 
12. Foreign Exchange Exposure and Risk Management 
13. Mergers, Acquisitions and Restructuring

         Paper 3: Advanced Auditing and Professional Ethics 

1. Auditing Standards, Statements and Guidance Notes 
2. Audit strategy, planning and programming 
3. Risk Assessment and Internal Control 
4. Audit under computerized information system (CIS) environment 
5. Special audit techniques 
6. Audit of limited companies 
7. Rights, duties, and liabilities of auditors; third party liability 
8. Audit reports; QualiEcations, notes on accounts, distinction between notes and qualiEcations, detailed observations by the statutory auditor to the management vis-a-vis obligations of reporting to the members 
9. Audit Committee and Corporate Governance 
10. Provisions under the Companies Act, 2013 in respect of Accounts of Companies and Rules made thereunder 
11. Special features of audit of banks, insurance companies, co-operative societies and nonbanking financial companies. 
12. Audit under Fiscal Laws, viz, Direct and Indirect Tax Laws. 
13. Cost audit 
14. Special audit assignments like audit of bank borrowers, audit of stock and commodity exchange intermediaries and depositories; inspection of special entities like banks, Enancial institutions, mutual funds, stock brokers. 
15. Special features in audit of public sector companies. Directions of Comptroller and Auditor General of India to statutory auditors.; Concepts of propriety and efEciency audit. 
16. Internal audit, management and operational audit 
17. Investigation and Due Diligence. 
18. Concept of peer review 
19. Salient features of Sarbanes 
20. Professional Ethics

         Paper 4: Corporate and Allied Laws

             Section A: Company Law
             Section B: Allied Laws  

Group II

         Paper 5: Advanced Management Accounting 

1. Cost Management 
2. Cost Volume ProEt Analysis
3. Pricing Decisions
4. Budgets and Budgetary Control 
5. Standard Costing and Variance Analysis 
6. Transfer pricing 
7. Cost Management in Service Sector 
8. Uniform Costing and Inter Erm comparison 
9. Profitability analysis - Product wise / segment wise / customer wise 
10. Financial Decision Modelling 

         Paper 6 : Information Systems Control and Audit 

1. Concepts of Governance and Management of Information Systems 
2. Information Systems Concepts 
3. Protection of Information Systems 
4. Business Continuity Planning and Disaster recovery planning 
5. Acquisition, Development and Implementation of Information Systems (SDLC) 
6. Auditing & Information Systems 
7. Information Technology Regulatory issues 
8. Emerging Technology

         Paper 7: Direct Tax Laws

I. The Income-tax Act, 1961 and Rules thereunder 

II. The Wealth-tax Act, 1957 and Rules thereunder 

Note: If new legislations are enacted in place of the existing legislations relating to income tax and wealth tax, the syllabus will accordingly include such new legislations in the place of the existing legislations with effect from the date to be notified by the Institute.

         Paper 8 : Indirect Tax Laws

Section A: Central Excise 

Section B: Service Tax 

Section C: Customs and Foreign Trade Policy

Note: If new legislations are enacted in place of the existing legislations relating to central excise, customs and service tax, the syllabus will accordingly include such new legislations in place of the existing legislations with effect from the date to be noti0ed by the Institute.

Important Announcement  

Attention: Intermediate (IPC) and Final Course students- May 2015 examinations and onwards Subject: Revision of the syllabus for May 2015 examinations and onwards pursuant to enactment of the Companies Act, 2013.

As students may be aware, the Companies Act, 2013 has been notiEed in the OfEcial Gazette on 30th August, 2013 stating that different dates may be appointed for enforcement of different provisions of this Act through notiEcation of the Central Government in this regard. Having regard to the above development, the Council at its 333th meeting, revised the syllabus in a comprehensive manner in the following papers of Intermediate (IPC) and Final Course(s): 

              Intermediate (IPC) Course 

Paper 1: Accounting (Group I) 

Paper 2: Business Laws, Ethics and Communication (Group I) 

Paper 5: Advanced Accounting (Group II) 

Paper 6: Auditing and Assurance (Group II)

               Final Course

Paper 3: Advanced Auditing and Professional Ethics (Group I) 

Paper 4: Corporate and Allied Laws (Group I) 

How to become a CA- chartered accountant

Most of you already know the basics : the three broad stages in the Chartered Accountancy Course are CPT, IPCC & Final. According to new guidelines issued by ICAI, these stages will be known as Foundation, Intermediate & Final (Information has been declared but effective date is yet to announce)

You clear each of these three exams as per the passing criteria and that must be it, right? That may be true in a simpler world but this is where things get complicated! 

There are multiple routes you can take to become a CA. You can choose the CPT route OR you can directly take up the IPCC after your graduation (as long as you satisfy some criteria). 

After clearing IPCC , you need to complete 3 years of practical training called Articleship at a CA Erm. Students also need to undergo various trainings (IT, GMCS) conducted by ICAI before they are recognized as qualiEed CA's. 

We have summed up all these tricky details in the illustration below. That should answer most of your questions. Take a look on next page. 

So now you know about the three levels that one has to pass (or two in some cases) to become a CA. The next question to pop up in one's mind will be - How do we pass the exam? What should we expect? Let us move on to our next chapter to get a general idea about the the syllabus of the CA course

Here is an info graphics on Road map to become a CA