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 Chartered Accountancy
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Career Structure
 

PROFESSION

Those who join this profession start work as an articled or audit clerk.

THROUGHOUT THE TRAINING:

A beginner is called an articled clerk. After the first year of the training, there is minimal supervision, and gradually the candidate takes to the handling of more complicated work. During this period the articled clerk will also need to continue studies for the CA exam. This training period is for three years.

INDUSTRIAL TRAINING: 

After completion of the inter exam plus two years of training in a firm a candidate can undertake industrial training for 6-12 months.

AFTER TRAINING: 

After completion of articles and industrial training, an articled clerk can join a CA in the profession and work until the final exam is completed. This means a job and a salary while training, which is not the case in most other professions.

SENIOR: 

Those who finish their articleship, and qualify in the final exam, have enough experience to become a senior. A senior is responsible for finalizing accounts with the firm's partners and modifying the final accounts and audit reports.

MANAGER AND PARTNER: 

Two to five years after qualifying in the final exams, depending upon an individual's abilities the CA can become a partner. Most professional firms make an experienced CA a partner in due course. But since this may take several years a qualified CA can also open a firm, or form partnerships with other CAs.

In The Industry

TRAINEESHIP: 

After completion of articleship and industrial training, CAs can take up a job in industry under a traineeship programme. Companies sometimes induct trainees on probation for six months to two years and train them directly on the job in departments and offices.
 

MANAGERIAL CADRE: 

After completing their traineeship young CAs are absorbed in the managerial cadre. The designation may be as varied as Deputy Financial Controller, Accounts Executive, Assistant Manager Finance etc. In terms of the nature of work in the industry, the progress of a CA is:

· Accounting work: Mainly routine.
· Supervision of accounts: Overseeing accounts prepared by others.
· Specialized accounting: Financial control, document of accounts and   information systems for budgetary control.
· Financial control: Utilizing financial data for tackling specific, financial   issues of the business.

 
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