border: none; outline: none; In doing so, it should begin by following the pre-requisite steps set out in the Independent Fiscal Commissions interim report. padding: 0.2em; padding: 0.2em; With gender pay gap reporting coming into effect this year, you might think that the end to the glass ceiling is surely near. Snow white CA CMA CS Final Direct Tax Laws and International Taxation Old New Syllabus both By T N Manoharan GR Hari Applicable for November 2021 Exam. This gap is closing, however. The elected members of the council are elected under the single transferable vote system by the members of the institute. CA Intermediate Toppers 2022 - ICAI has released the CA Interm CA Intermediate Result 2022 - CA Intermediate result 2022 for CA Intermediate Exam Dates 2022 - ICAI has released the exam d CA Intermediate admit card 2022 - ICAI has released the CA Int CA Intermediate Sample Papers 2022 - ICAI releases the sample CMA or Cost and Management Accounting is a certificate course providing CMA designation to the qualifiers. Kapadia (1949 to 1952). Find out when upcoming CPD courses and events are happening. They are just not into developing relationships in the way that we were. You should then complete the AICITSS, clear the final examination and complete a three-year training. It is under the ownership of Ministry of Corporate Affairs of the Government of India.It has been given a prime responsibility by the Ministry of Corporate Affairs to contribute to And can appear in CA final examinations either after completion of yourArticleship Training or when you are in the last 6 months of your articleship training. CMA has both descriptive and objective questions. Skills The University A-7 1.1 The Schools of Studies A-7 1.2 Academic Programmes A-8 1.3 Course Materials A-8 1.4 Credit System A-8 2. 4. Then you can directly apply for chartered accountant intermediate program which is also known as second level of Chartered accountancy. 7 December 2022 Chartered Accountants Ireland has today launched an Ethnicity Network Group to develop a more inclusive profession by helping organisations to foster a culture of equity, inclusion and belonging for employees from minority ethnic groups. When the Chartered Accountants Act, 1949 came into force on 1 July 1949, the term Chartered Accountant superseded the title of Registered Accountant. } c) Difference between the Non- integrated and Integrated Accounting system. Average Placement Package of a Fresher Chartered Accountant is around 9-10Lakhs but around 50-60% Students accepting the job offer. (ii) Accounting for Branches including foreign branches; Objective - To develop an understanding of the provisions of company law and acquire the ability to address application-oriented issues. [10] Hence the accountants were very stern in their stand that, the Indian accountancy professionals should be designated only as Chartered Accountants. } font-size: 10px; When you look back in life , this app would have played a huge role in laying the foundation of your career decisions. WebThe Institute of Cost and Management Accountants of India (ICMAI), which was also known as The Institute of Cost & Works Accountants of India (ICWAI) is a professional accountancy body in India. cash, Inventory Cycle, Hire to Retire, Supply Chain Management, Fixed Assets etc. A person can become a member of ICAI and become a financial (i.e. Commenting, Deborah Somorin, Chair of the Chartered Accountants Ireland Ethnicity Network Group said In 1918 a course called Government Diploma in Accountancy was launched in Sydenham College of Commerce and Economics of Bombay (now known as Mumbai). Our organisation must be representative of those we educate, regulate, represent, and engage with, and indeed our membership should be reflective of the society we operate in and the public interest we act in support of. This is done by granting some exemptions in the regular scheme of examination and training. To understand and apply financial reporting and regulatory requirements of Banking, AS 4 : Contingencies and Events Occurring After the Balance, AS 5 : Net Profit or Loss for the Period, Prior Period Items and. .share-btn.email { background: #444444; }. Hence in the year 1948, just after independence in 1947, an expert committee was created to look into the matter. no. The NIRF ranking of engineering colleges is based broadly on five parameters, namely 1) Teaching and Learning Resources, 2) Graduation Outcome, 3) Perception, 4) Outreach and Inclusivity and 5) b) Behavioral analysis- Fixed, Variable and Semi- Variable. 3 Standards on Assurance Engagements (SAEs), to be applied in assurance engagements, other than audits and reviews of historical financial information. c) Calculation and Interpretation of ratios: a) Different Sources of Finance, Characteristics of different types of long term, debt and equity finance, Method of raising long term finance, b) Different Sources of short term Finance, e) Other sources of finance- Lease Financing, Sale and lease back, Convertible, c) Measurement of costs of individual components of capital, d) Weighted average cost of capital (WACC), c) Capital structure planning and designing, d) Designing of optimum capital structure, e) Theories of Capital Structure and value of the firm- relevancy and Irrelevancy. 2 Standards on Review Engagements (SREs), to be applied in the review of historical financial information. portal with an intention to deliver the study material and ICAI publication It is under the ownership of Ministry of Corporate Affairs of the Government of India.It has been given a prime responsibility by the Ministry of Corporate Affairs to contribute to The Institute of Chartered Accountants of India was established under the Chartered Accountants Act, 1949 passed by the Parliament of India with the objective of regulating the accountancy profession in India. Auditing Concepts: Nature, objective and scope of Audit; Relationship of auditing with. Safety, Angle of Incidence, Cost-Volume-Profit Analysis (CVP), Multi- product break- even analysis, Consideration of Limiting factor (key factor). Exposure drafts issued by Committee on International Taxation; 05-Nov-2022. A must visit. kudos to the team! It is vital for candidates to have a better understanding of the paper pattern while commencing their preparations for the CA Intermediate exam 2022. [56] These standards have been harmonized with the International Standards issued by the IAASB of the IFAC except for two standards i.e. Diversity and inclusion determination of cost of finished goods, work-in-progress, c) Comparison of Marginal costing with absorption costing method- Reconciliation, d) Short term decision making using the above concepts (basic / fundamental, a) Meaning of Budget, Essentials of Budget, Budget Manual, Budget setting. Network and Operating System with related risks and controls. Audit of Contingent Liabilities. Fellows are perceived as enjoying a higher status due to their long professional experience. Details like mode of exam, type of questions asked in each of the above-mentioned papers, time duration, marking scheme etc are provided official under CA Intermediate exam pattern 2022. Timetables for exams & interim assessments, Interim assessments past papers & E-Assessment mock solutions, Recruitment to and transferring of training contracts, 5 Reasons to become a Chartered Accountant, Become a Chartered Accountant podcast series, Recruitment to and transferring of training contract, Securing a trainee Chartered Accountant role, The Educational Requirements for the Audit Qualification, Non executive directors recruitment service, Chartered Accountants Ireland launches initiative to support ethnic minorities in accountancy profession, Institute does not recommend further tax devolution at the current time. There are a total of 8 papers included in CA Intermediate exam. outline: none; The CA Intermediate question paper is based on the syllabus provided by ICAI. All rights reserved. Read more about Chartered accountancy by clicking on mentioned below link: https://www.google.com/url?sa=t&source=web&rct=j&url=https://finance.careers360.com/articles/ca-intermediate/amp&ved=2ahUKEwit69ya4q31AhWn7nMBHV2MDicQFnoECAsQAQ&usg=AOvVaw2HbzTBC7YEDtDkHe1oJilz, Following students can register for the CA Intermediate exam-. Each level you need to go through is described below briefly :-, In your CA Intermediate, you have 2 groups with 4 papers or subjects in each group, >>>>>CA Intermediate Group 1:- You have following subjects :-, >>>>>CA Intermediate Group 2:- You have following subjects :-, *enterprise information systems & strategic management, *financial management & economics for finance. While progress has been made in Ireland, women here are still substantially underrepresented in senior roles and decision-making spaces, says Emma DeSouza, Womens Leadership Coordinator with the National Womens Council of Ireland. CMA foundation is a mixture of questions. I had to use the librarians loo. WebPaper-16 Direct Tax Laws and International Taxation New ; Paper-17 Corporate Financial Reporting ; Paper-18 Indirect Tax Laws and Practice New ; Paper-19 Cost and Management Audit ; Paper-20 Strategic Performance Management and Business Valuation Certificate Course on Intellectual Property Rights Laws; Post Qualification Diploma in International Taxation; Diploma in Insurance and Risk Management (DIRM) Diploma on Management and Business Finance (DMBF) Information Systems Audit (ISA) A comprehensive 100 hours of information technology training and an orientation programme for soft skills development have to be completed before being articled. E-commerce, M-commerce and Emerging Technologies, (i) Components and Architecture of E-Commerce and M-Commerce with related risks, (ii) Business process flow with its related risks and controls, (iii) Applicable regulatory and compliance requirements, (iv) Emerging technologies with its related risks and controls, (i) Components and Architecture of CBS and related risks and controls, (ii) Core modules of banking and Business process flow and its related risks and, (iv) Applicable regulatory and compliance requirements, SECTION B : STRATEGIC MANAGEMENT (50 MARKS). In addition, however, by committing to the creation of a more diverse, inclusive, and supportive body it ensures that we are positioned to attract a wealth of talent into the profession, talent that places a premium on choosing an environment which values diversity and inclusion. Copyright 2022 Pathfinder Publishing Pvt Ltd. Lots has been achieved in the past 50 years with gender representation in the profession, says Greely. Ascertainment of Cost and Cost Accounting System, a) Procurement procedures- Store procedures and documentation in respect of. Only a member of ICAI can be appointed as statutory auditor of a company under the Companies Act, 2013. Out of total 164 Branches, 99 branches are having their own premises which include 14 Branches (presently functioning from Rented Premises) who have procured land on which construction is either commenced or construction is under-way. There are two aspects to the glass ceiling, explains Louise Molloy, Director of Luminosity Consulting, and an executive and team coach specialising in leadership development. (iii) Batch Costing: Determination of optimum batch quantity, Ascertainment of cost for. (iv) Applicable regulatory and compliance requirements including computer-related, offences, privacy, cyber-crime, Sensitive Personal Data Information of Information. In both the above scenarios, you should enrol yourself as a member of the ICAI to become a certified CA upon clearing the final examination. .share-btn:hover { Certificate Course on Intellectual Property Rights Laws; Post Qualification Diploma in International Taxation; Diploma in Insurance and Risk Management (DIRM) Diploma on Management and Business Finance (DMBF) Information Systems Audit (ISA) After much debate in the Indian Constituent Assembly, the controversial term, chartered was accepted. .share-btn { The professional membership organization is known for its non-profit service. However, the word chartered does not refer to or flow from any Royal Charter. /** Social Button CSS **/ WebICAI - The Institute of Chartered Accountants of India set up by an act of parliament. I thought I would be finished with this by the end of my lifetime, but I wont be, Loden said in an interview with The Washington Post in March 2018. 2 in 3 students reported the same. .share-btn.reddit { background: #ff5700; } All rights reserved to the ICAI, The Institute of Chartered Accountants of India. It absolutely does. at door step to Students, Members and other stakeholders online. Eligibility, Qualifications and Disqualifications of Auditors; Appointment of auditors; Removal of auditors; Remuneration of Auditors; Powers and duties of auditors; Branch audit; Joint audit; Reporting requirements under the Companies Act, 2013 including CARO; Other Important Provisions under the Companies Act, 2013 relating to Audit and Auditors and Rules made thereunder, Forming an opinion on the Financial Statements; Auditors Report- basic elements (SA 700 Forming an Opinion and Reporting on Financial Statements); Types of, Modified Opinion; Circumstances When a Modification to the Auditors Opinion is, Required, Qualified, Adverse, Disclaimer of Opinion (SA 705 Modification to the Opinion in the Independent Auditors Report); Qualification, Disclaimer, Adverse opinion, SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditors Report; Nature of Comparative Information; Corresponding Figure; Comparative Financial Statements (SA 710 Comparative Information- Corresponding Figures and Comparative Financial Statements). ICAI has entered into mutual recognition agreements with other professional accounting bodies worldwide for reciprocal membership recognition. are reserved and vested exclusively with the Institute of Chartered Accountants of India (ICAI). Any candidate who has passed erstwhile the Foundation exam or Professional education (examination-I) or Common Proficiency Test (CPT) is also eligible to enrol for the CA Intermediate exam. Certificate Course on Intellectual Property Rights Laws; Post Qualification Diploma in International Taxation; Diploma in Insurance and Risk Management (DIRM) Diploma on Management and Business Finance (DMBF) Information Systems Audit (ISA) I think if we get to 40/60 at the top levels of the profession, that might be where we cap out. outline: none; text-align: center; almost 50-55% Questions in ICAI Exams are same or similar Questions which our experts prepare for Test Series. ICAI CA Intermediate admit cards out, to download - Click here, ICAI has extended the last date to fill CA exam form for November session till September 7, 2022 without late fees - Read to know more, CA Intermediate result 2022 for May session declared -Check here, Stay up-to date with CA Intermediate Exam News. 2. (c) To acquire the ability to apply information for cost ascertainment, planning, control and, 1. Candidates who are in their final year of graduation course are also eligible to register for the CA Intermediate course on provisional basis. In reply to this request, Sri Aurobindo gave him the emblem with a Garuda, the mythical eagle in the center and a quotation from the Upanishad: Ya Aeshu Suptaeshu Jagruti. [13] Students were able to gather support of many public figures which includes Congress leader Rahul Gandhi, Past President of ICAI Mr. N. D. Gupta, renowned accountant Mr. Motilal Oswal, Mr. Mohandas Pai, Mr. Raghav Chadha, etc. non commerce graduate with at least 60% in their graduation. Apart from its emblem, ICAI also has a separate logo for its members. The institute maintains a placement portal on its web site for qualified members and partially qualified students. Does a break from work impact a womans career? Articleship Training, You can register for articleship after 1 or both groups of CA Intermediate. Certificate Course on Intellectual Property Rights Laws; Post Qualification Diploma in International Taxation; Diploma in Insurance and Risk Management (DIRM) Diploma on Management and Business Finance (DMBF) Information Systems Audit (ISA) (iv) Concepts of Activity Based Costing (ABC), a) Non-integrated Cost Accounting system- Ledger under non-integral system. Computation of total income and tax liability of individuals, (i) Income to be considered while computing total income of individuals, (ii) Procedure for computation of total income and tax liability of individuals, 9. Some are engaged in public practice work, others work in the private sector and some are employed by government bodies. This comes as a survey of over 1,300 members and students of Chartered Accountants Ireland conducted by Coyne Research showed that over 40% (2 in 5) of members who claim to have witnessed/heard discrimination against others report it was based on ethnicity. Regular exam updates, QnA, Predictors, College Applications & E-books now on your Mobile. WebThey have the largest online database on taxation including direct tax, indirect tax and international taxation. With effect on 1 April 2017, all listed companies and unlisted companies having a net worth of Rs. New; Launching of 120th volume of Tax Bulletin. To really break the ceiling, we need to work on both. ICAI - The Institute of Chartered Accountants of India set up by an act of parliament. Income of other persons included in assessee's total income, (ii) Transfer of income without transfer of assets, (iii) Income arising from revocable transfer of assets, (iv) Clubbing of income of income arising to spouse, minor child and sons wife in, (v) Conversion of self-acquired property into property of HUF, 6. The holder of a restricted certificate was allowed to practice only within the province of an issue and in the language specified in the restricted certificate. Candidates need to focus on these papers while preparing for the exam. i) Cost behavior pattern, Separating the components of fixed, variable, semivariable and step costs. box-shadow: 0 2px 0 0 rgba(0,0,0,0.2); Of the 1,686 people who have listed their job descriptions and identify as senior executive, however, just 287 of women. This certificate entitling the holder to practice as an auditor throughout India. WebChartered Accountancy Course; Examination; Students - FAQs; Resources . 13 Dec, 2022 Audit Strategy, Audit Planning and Audit Programme: Audit Strategy; Audit planning (SA 300 Planning an Audit of Financial statements); Audit programme; Development of Audit Plan and Programme, Control of quality of audit work - Delegation and supervision of audit work; Materiality and Audit Plan; Revision of Materiality; Documenting the Materiality; Performance Materiality (SA 320 Materiality in Planning and Performing an Audit). Molloy thinks this is helping women to find equity in the workplace. ICAI currently has MRAs with following professional accounting bodies: ICAI is also in the process of negotiating MRAs with Hong Kong Institute of Certified Public Accountants and Certified General Accountants Association of Canada. In both the above scenarios, you should enrol yourself as a member of the ICAI to become a certified CA upon clearing the final examination. in a retrieval system or transmitted in any form or by any means, Candidates can find complete information related to the topics and subtopics covered in the CA Intermediate exam. The questions and answers in the Suggested Answers relate to the assessment year which is applicable for the relevant examination. ICAI has MRAs and MOUs with the CPA Canada, ICAEW, CPA Australia, CPA Ireland. 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. House, 47-49 Pearse St, .share-btn.linkedin { background: #4875B4; } WebThe Institute of Cost and Management Accountants of India (ICMAI), which was also known as The Institute of Cost & Works Accountants of India (ICWAI) is a professional accountancy body in India. - 13 Dec, 2022. Ireland has made excellent progress on gender equality, the report states, but not everyone agrees. (i) Components of Automated Information Systems: Application Systems, Database. ICAI lacks jurisdictional powers to punish these or for that matter any firm, as under its current regulations it only has the power to proceed against individual members. width: 2em; width: 2em; Result Date: The glass ceiling is a metaphor describing the barrier preventing women from rising beyond a certain level in their profession. Any further amendments in the CA Intermediate syllabus will also be updated in this article. These MOUs aim at establishing mutual co-operation between the two institutions for the advancement of accounting knowledge, professional and intellectual development, advancing the interests of their respective members and positively contributing to the development of the accounting profession.[48]. .share-btn.reddit { background: #ff5700; } Incorporation of Company and Matters Incidental thereto, 3. Members of the Institute are known as ICAI Chartered Accountants or ICAI Accountants (either Fellow or Associate). CA Intermediate exams will be conducted twice in 2022 - once in May and then in November. As per the original roadmap for implementation of IFRS-converged Ind AS issued by the Government of India, initially, Ind AS were expected to be implemented from the year 2011. - (CFA EXAM), Top Government Commerce Colleges in India 2022, Top Private Commerce Colleges in India 2022. With our flexible, remote courses you can learn on the go from anywhere in the world. ICAI offers study materials and describes the syllabus in great detail via a prospectus. Candidates have to qualify both groups to pass the CA Intermediate examination. } Through this portal, student registered at BOS ICAI can redeem coupon/s you are a BA i. e non- commerce graduate with 71 % i. e more than 60 % , After clearing the intermediate course, you can register for the CA Final course. d) Introduction to Principal/ Key budget factor, Zero Based Budgeting (ZBB). .share-btn.linkedin { background: #4875B4; } color: #eeeeee; This initiative has helped a lot of students attain both the degrees without any duplication of subjects and credits.[34][35]. .share-btn.google-plus { background: #dd4b39; } ICAI - The Institute of Chartered Accountants of India set up by an act of parliament. Sinead Donovan will take the reins as the Institutes President in 2023. [31] ICAI also has sent a proposal to the Government of India to amend the Chartered Accountants Act, 1949 in order to enable to it to impose a fine of 1,00,00,000/- on audit firms if they are found guilty of colluding with companies to commit a fraud.[32]. In its response to the local Department of Finance Consultation on devolution of more fiscal powers, the Institute does not recommend that the Northern Ireland (NI) Executive, if re-established, consider any other taxes for devolution at the present time. WebResults of the Post Qualification Course Examination (International Taxation Assessment Test) is likely to be declared on Thursday, the 21st July 2022 - (19-07-2022) Results of the Chartered Accountants Final Examination held in May 2022 declared. The emblem along with the motto was placed at the first meeting of the Council of the Institute and was accepted amongst many other emblems placed by other members of the council. .share-btn.facebook { background: #3B5998; } WebSIRC Online CA-Final Coaching Class for Nov 2023-Paper 7:Direct Tax Laws & International Taxation from 24.03.2023 to 30.09.2023 SIRC Online CA-Final Coaching Class for Nov 2023-Paper 5:Strategic Cost Management & Performance Evaluation Objective: To develop an understanding of the provisions of income-tax law and goods and services tax law and to acquire the ability to apply such knowledge to make computations and address application-oriented issues. WebThe initiative will engage the International Energy Agency (IEA) and International Renewable Energy Agency (IRENA) to provide possible pathways and scenarios for African countries for the most rapid and sustainable achievement of access. The Institute represents over 31,500 members working in business, in practice and the public sector on the island of Ireland and in over 100 countries. Section 6 of the Chartered Accountants Act, 1949 provides, "No member of the Institute shall be entitled to practice (whether in India or elsewhere) unless he has obtained from the Council a certificate of practice". It cannot be down to women to ask about female representation on committees, she says. 3. box-shadow: none; ICAI will soon introduce a "New Scheme for Education and Training", wherein emphasis would be more on development of higher order skills of application, analysis and interpretation. .share-btn.google-plus { background: #dd4b39; } [29] Confidence in business is a must. outline: none; Aggregation of income; Set-off, or carry forward and set-off of losses, (ii) Concept of set-off and carry forward and set-off of losses, (iii) Provisions governing set-off and carry forward and set-off of losses under different, (ii) Deductions in respect of certain payments, (iii) Specific deductions in respect of certain income, (iv) Deductions in respect of other income, 8. .share-btn:active { ICAI Chartered Accountants are subject to a published Code of Ethics and professional standards, violation of which is subject to disciplinary action. Similarly based on the grades in Final would be taken for Masters. WebTo help our members to build the capacities in the area of international taxation, the ICAI through its dedicated Committee on International Taxation has been conducting a certificate course on International Taxation for its members since 2009. For all other entities, the accounting standards issued the ICAI continue to apply. issued to them and get their desired study materials at their door step. with all relevant features. a) Ascertainment of cost of a contract, Progress payment, Retention money, Escalation clause, Cost-plus contract, Value of work certified, Cost of Work not, b) Determination Value of work certified, Cost of work not certified, Notional or, a) Process cost recording, Process loss, Abnormal gains and losses, Equivalent. Your CA Intermediate Exam brochure has been successfully mailed to your registered email id . ICAI is established under the Chartered Accountants Act, 1949 (Act No. As per the syllabus of the ICAI CA final exam 2022, the topics covered under the paper on International Taxation are as follows: Part I Taxation of International Transactions and Non-resident Taxation in India (50 Marks) Transfer pricing provisions under the Income-tax Act, 1961 Its key to look at the movement [the Institute has] made on the composition of Council, which is currently sitting at a 47/53 percent split. Progress in the profession his/her orders. .share-btn.facebook { background: #3B5998; } Candidates who have registered for the color: #ffffff; position: relative; top: 2px; What is the payment mode of ICAI CA course/application fees? Look first you have to complete your Bachelor of Business Administration degree with at least 55% marks in the aggregate. The other reputed accounting research bodies in India are the Institute of Cost Accountants of India (ICMAI) and University of Delhi, University of Calicut and University of Mumbai. At the end of the day, if the intake to our profession is more than 50 percent femaleand has been more than 50 percent for several yearsand the population is more than 50 percent female, well, then we shouldnt be celebrating anything until we are at that 50 percent mark. It can only consider accounting standards recommended by ICAI and advise the Government of India to notify them under the Companies Act, 2013. (i) Introduction to Enterprise Business Processes, Benefits, Risks and Controls; (ii) Diagrammatic representation of business processes using Flowcharts; (iii) Risks and controls for specific business processes: Procure to Pay (P2P), Order to. The committee has also taken action against members for alleged irregularities in the books of Maytas Properties and Maytas Infra and the role played by their auditors. ICAI was formerly the provisional jurisdiction for XBRL International in India. Heads of income and the provisions governing computation of income under, (iii) Profits and gains of business or profession, 5. 7100, Indraprastha Marg, New Delhi 110002, India, National Board of Accountants & Auditors, Tanzania. Reorganization and liquidation of Companies, (i) Accounting for amalgamation (excluding inter-company holding) and, (ii) Accounting involved in liquidation of companies. .share-btn:hover { Ultimately, Donovan believes that Gen Z (the next generation of professionals, born between 1997 and 2012) could be the ones to pave the way for true workplace equality. [8] Later on a board called the Indian Accountancy Board was established to advise the Governor General of India on accountancy and the qualifications for auditors. Performance budget, Control ratios and Budget variances. Paper-3: Advanced Auditing and Professional Ethics, Paper-5: Strategic Cost Management and Performance Evaluation, Paper-6B: Financial Services and Capital Markets, Paper-6E: Global Financial Reporting Standards, Paper-7: Direct Tax Laws and International Taxation, Final Course - New Scheme of Education and Training. /** Social Button CSS **/ Professor Patricia Barker, Lecturer of Business Ethics at Dublin City University, was the 20th woman admitted to the Institute48 years after Woodworth. Get all the latest India news, ipo, bse, business news, commodity only on Moneycontrol. Information Systems and Its Components. 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. WebA substantial portion of Chartered Accountants is spread across the country, practicing as Members in Practice. Any member aggrieved by any order may approach the Appellate Authority. .share-btn.stumbleupon { background: #EB4823; } Chartered Accountants of India, ICAI has developed this portal with the intention of providing study material to Newly Registered Students at their door step and to sale ICAI publications to Students, Members and other stakeholders on online. As per the exam pattern of CA Intermediate 2022, there are eight papers of 100 marks each. Over half of members and over 60% of students interested in accessing additional Diversity & Inclusion supports (vii) Persons authorized to verify return of income, (i) Concept and features of indirect taxes, (i) GST Laws: An introduction including Constitutional aspects, (ii) Levy and collection of CGST and IGST, b) Concept of supply including composite and mixed supplies, c) Charge of tax including reverse charge, (iii) Basic concepts of time and value of supply, (vii) Tax invoice; Credit and Debit Notes; Electronic way bill. 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