CA दिवस की हार्दिक बधाई!

“CA (Chartered Accountant) किसी भी व्यक्ति के नाम से पहले न केवल एक डिग्री या उपसर्ग है; यह कई लोगों का सपना और गौरव है। "

CA बनने की यात्रा इतनी आसान नहीं है, एक जर्मन कहावत है जो कहती है "शुरू करना आसान है, कला को बनाए रखना अपने में एक कला है।"

कुछ लोगों के लिए एक पेशे की परिभाषा एक नौकरी है, या आप अपने जीवन को मुक्तहस्त व्यतीत करना हैं लेकिन CA के लिए यह एक जुनून है। क्योंकि अन्य पेशेवर जैसे वकील और डॉक्टर अपने नियमित पेशे और चिकित्सा पेशे में अपना नियमित अभ्यास करते हैं, लेकिन CA ऐसे पेशेवर हैं जो एक समय में कई चीजों को संभाल सकते हैं, वे न केवल लेखांकन संचालन करते हैं, बल्कि वे सक्षम भी हैं सामान्य प्रबंधन, कार्मिक प्रबंधन, वित्तीय प्रबंधन, संचालन प्रबंधन, मानव संसाधन प्रबंधन के क्षेत्रों में विशेषज्ञ स्तर की सेवाएं।

जैसा कि आईसीएआई (इंस्टीट्यूट ऑफ चार्टर्ड अकाउंटेंट्स ऑफ इंडिया) के रूप में नामित शासी निकाय सीए के पाठ्यक्रम को विनियमित और संचालित कर रहा है, यह एक पेशेवर बनने के लिए एक आधार बनाता है। ऐसे कई चरण हैं जो एक पेशेवर CA बनने के लिए इच्छुक उम्मीदवार सामना करते हैं, व्यावहारिक प्रशिक्षण और औद्योगिक प्रशिक्षण आईसीएआई द्वारा दिए गए एक चरण हैं जो व्यावहारिक रूप से पर्यावरण के साथ संपर्क में आते हैं और ये चरण CA के जीवन का सबसे अच्छा चरण बन जाते हैं। क्योंकि एक लेख के रूप में यात्रा आपको बहुत कुछ सिखाती है, इसलिए हम केवल एक अच्छा कर्मचारी बनना नहीं सीखते हैं बल्कि यह हमें आने वाले भविष्य के लिए अपना आधार बनाकर एक नियोक्ता के रूप में कर्मचारियों के साथ व्यवहार करने का तरीका भी सिखाता है।

"एक मालिक बनने के लिए, आपको यह जानना होगा कि एक मालिक क्या करता है।"

अंत में, मैं यह कहकर समाप्त करना चाहूंगा,

"अगर आप सितारों की तरह चमकना चाहते हैं, तो आपको ऊंचाइयों तक पहुंचना होगा।"

Journey to become a CA (Chartered Accountant) I Happy CA Day

“CA (CHARTERED ACCOUNTANT) is not only a degree or prefix before the name of any individual; it’s a dream & pride of many. ”

            

The journey to become a CA is not so easy, there’s a German proverb which says “To begin is easy, to persist is art.”

May be for some people the definition of a profession is a job, or what you do for a living but for a CA it’s a passion. Because other professionals like lawyers & doctors they use to do their regular practice in their respective legal profession & medical profession but  CA’s are the professional who can handle many things at a time, they don’t only do the accounting operations, they are also capable of expert level services in the areas of General Management, Personnel Management, Financial Management, Operations Management, Human Resources Management.

            

As the governing body named as ICAI (Institute of Chartered Accountants of India) is regulating & conducting the course of CA, it builds a base to become a professional. There are so many phases which an aspirant faces to become a professional CA, practical training & industrial training are one of the stage given by The ICAI to get in touch with  the environment practically & these phases becomes the best phase of life of a CA. 

From here the actual journey to become a CA starts, because the journey as an article teaches you a lot, we don’t only learn to be a good employee but it teaches us the way how to deal with employees as an employer by building our base for the upcoming future.

                                          "To be a Boss, you need to know what a Boss does."

At the end, i would like to finish by saying that 

                               "if you wish to scintillate like a star, you must reach the heights."

incorporation of companies

The method for incorporating a agency we are going to talk about steps clever :-

Step-1 : Any character or affiliation of folks desirous of incorporating a agency shall reserve a special title by means of the use of RUN utility on www.mca.gov.in and such title will be reserved no longer extra than for a duration of 20 days (in case of new registration).

Step-2 : After reserving a identify the organisation shall file the following Forms inside the subsequent 20 days :-

INC-32 - Simplified Proforma for Incorporating Companies electronically. (Allotment of Director Identification Number of most of three proposed administrators shall be authorized in Form INC-32.)

INC-33 - e-Memorandum of Association.

INC-34 - e-Articles of Association.

INC-8   - Declaration via Professionals (advocate, CA/CS/CMA in practice) shall be connected that all the norms and provisions has been complied with.

INC-9   - Declaration with the aid of every of the subscribers to the memorandum and every of the first director named in the articles.

DIR-12 - Particulars of First Director of the business enterprise and his pastime in different companies or our bodies company alongside with his consent to the act as director of the business enterprise shall be filed.

INC-35 - Application for GST Identification Number, ESI Corporation registration Plus EPF Organisation registration.

Step-3 : The Certificate of Incorporation shall be issued by using the Registrar of Company in shape no. INC-11 and the Certificate of Incorporation shall point out :-

(a) PAN of the company, issued by way of the Income tax Department.

(b) Corporate Identification Number distributed through Registrar, which shall be a distinct identification for the company.

incorporation of non profit company / section 8 company

The technique for incorporating a Sec. eight agency is nearly identical as any different company. Here we are going to talk about the methods steps wise.

Step-1 : Any character or affiliation of people desirous of incorporating a corporation with confined legal responsibility beneath Section eight except the addition to its identify of the phrase 'Limited' or 'Private Limited', shall reserve a special identify by using the usage of RUN utility on www.mca.gov.in and such title will be reserved now not extra than for a duration of 20 days (in case of new registration).

Step-2 : After reserving a identify the business enterprise shall file the following Forms inside the subsequent 20 days :-

INC-32 - Simplified Proforma for Incorporating Companies electronically. (Allotment of Director Identification Number of most of three proposed administrators shall be accepted in Form INC-32.)

INC-13 - Memorandum of Association.

INC-34 - Articles of Association.

INC-8   - Declaration by way of Professionals (advocate, CA/CS/CMA in practice) shall be connected 

that all the norms and provisions has been complied with.

INC-9   - Declaration by means of every of the subscribers to the memorandum and every of the first director named in the articles.

DIR-12 - Particulars of First Director of the organization and his pastime in different companies or our bodies company alongside with his consent to the act as director of the organization shall be filed.

INC-35 - Application for GST Identification Number, ESI Corporation registration Plus EPF Organisation registration.

Step-3 : The Certificate of Incorporation shall be issued by way of the Registrar of Company in structure no. INC-11 and the Certificate of Incorporation shall point out :-

(a) PAN of the company, issued through the Income tax Department.

(b) Corporate Identification Number dispensed through Registrar, which shall be a distinct identification for the company.

Memorandum of Association

As per Section-4 of the Companies Act,2013, the memorandum of a business enterprise shall country the following:-

Name Clause - The Name Clause states the title of the organisation with the ultimate word-

(i) "Limited" in the case of Public Limited Company, or

(ii) "Private Limited" in the case of Private Limited Company.

Provided that nothing in this clause shall follow to a enterprise registered U/S 8.

(The identify shall no longer be equal with or resemble too almost to the identify of any current registered organization or it shall be as such which is now not Undesirable in the opinion of the Central Government)

Domicile Clause - The Domicil clause states the important points of the State(Location) in which the registered workplace of the enterprise is to be situated.

Object Clause - This clause of the memorandum states the object (purpose) of the enterprise for which the business enterprise is to be included abd any rely fundamental in furtherance thereof.

Liability Clause - Under Liability Clause of the memorandum the legal responsibility of the participants of the company, whether or not constrained or limitless and additionally state-

(i) In case of a employer constrained by means of shares, that the legal responsibility of its contributors is constrained to the quantity unpaid (if any), on the shares held by means of them, and

(ii) In case of a corporation confined by using guarantee, the legal responsibility of its contributors is constrained to the quantity up to which every member undertakes to make a contribution to the property of the organization in the tournament of its being wound-up and the cost, expenses and costs of winding-up.

Capital Clause - As per this clause in case the enterprise having a share capital the quantity of share capital with which the business enterprise is to be registered and the division thereof into shares.

Subscription Clause - This clause country the quantity of shares every subscriber of the memorandum intends to take. The variety of shares which they intends to take shall mirror contrary to their names.

Nominee Clause - This clause is relevant solely in case of a One Person Company (OPC), which shows the identify of the individual who, in the tournament of dying of the subscriber, shall grow to be the member of the company. 

Section 8 Companies / Companies with charitable objects

Section eight Company is a commercial enterprise agency registered below this location of the Companies Act,2013 as a private enterprise -

which has in its objects the marketing of commerce, arts, science, sports, education, research, social welfare, belief charity, security of environment or any such exclusive objects;

such organisation intends to exercise its profits (if any) or any unique revenue in promoting its objects; and

such corporation intends to avert the charge of any dividend to its members.

"The commercial enterprise company registered below this vicinity shall ride all the privileges and be subject to all the duties of confined companies.

A enterprise can also additionally be a member of the employer registered below this phase and can conduct their Annual General Meeting (AGM) on National Holidays."

"In very convenient phrases we may additionally additionally conclude that the companies registered under sec. eight are these agencies who have restrained liabilities and some charitable objects and they use their cash in promoting their objects. Such businesses would now not pay any dividend or bonus shares to its members."