Friday, December 9, 2011

500 reasons why i love you. Do u need anything else


500 reasons why i love you. Do u need
anything else
1. I love the way you keep your cool
whenever I do stupid things.
2. I love the fact that I've met you
during the craziest time of my life and
you changed it all in just a mili-
second.
3. You're so adorable.
4. I haven't met your mom but I know
we'd get along JUST FINE.
5. You memorized my phone number.
I don't even remember it.
6. Thank you for being stupid enough
to not leave me when all I do is hurt
you.
7. I love your smile…. I seriously,
seriously do.
8. I know you like it when I sweet talk.
Ha!
9. Because you're never mad at me.
10. The tattoo? Rockin'!
11. The way you lose your accent
when you sing.
12. You're cuddle some.
13. You make me worry.
14. You make me jealous.
15. Because you never gave up.
16. You're the first and last person I
think about.
17. You keep me sane.
18. I love your accent.
19. I love your Asian accent, haha if
you know what I mean.
20. Your lips are enough to make me
melt.
21. How you listen to me talk
nonsense for hours.
22. Made my summer unforgettable.
23. Sorry if I told you "tennis" is
stupid. I just didn't want you to leave.
24. I seriously still don't see why you
liked me.
25. Thank you for waking up 4 or 5 in
the morning just to talk to me. I'm so
sorry.
26. For making me smile.
27. I love how you'd call me just to
say you love me.
28. You never played games with me.
29. I like how a hug from you would
drown the frustrations from a bad
grade.
30. I'm sorry I have corny jokes.
31. I know I'm annoying but I never
heard you say it even though I'm
most annoying to you.
32. I'd go vegetarian for you.
33. I learnt that vegetarians are
stupid. (no harm meant. )
34. You are asian.
35. Love the way you say, "baby".
36. Opposites do attract. Proven!
37. How you correct my spellings.
38. How you correct my english.
39. How you always finish my
sentences.
40. The way you sing….. Mmhh, can't
even describe how much it makes my
heart beat a hundred times faster.
41. I can't go on a day without talking
to you.
42. Your intelligence.
43. You're my first and last.
44. it's always nice to wake up in the
morning knowing I'll get to talk to
you.
45. How you'd give me kisses
whenever I would ask for one.
46. How you love adobo.
47. How you think Filipinos are cool.
48. How you think Filipinos are funny.
49. How I'm your favourite.
50. How you're able to get me to open
up.
51. How you're able to make me write
all this.
52. I can be myself around you.
53. Because I think you're funny. XD
54. you never get mad at me when I'd
make fun of you.
55. You care about what I feel.
56. You worry about me
57. You'd wait for me.
58. I love how I'm actually scared of
you. Is that weird? Nevermind, it's
hard to explain.
59. Nothing else matters when I'm
with you.
60. You don't look for attention.
61. You're mature.
62. You're funny in your own little
way.
63. You're a good influence in me.
64. We're perfect together.
65. You're good for my future kids.
66. How you'd actually call just to ask
how I am after a big night. Really
sweet.
67. You're a Christian.
68. You're the only good thing I have.
69. When I met you, I hardly ever
remember what sad feels like.
70. Because you play guitar.
71. Because you play the keyboard.
72. Because you're creative.
73. Because you can draw.
74. You're my best friend
75.I owe everything to you.
76. You excite me.
77. Because you let me watch you
sleep.
78. Because you let me watch you on
cam.
79. Because you sing for me.
80. Because you're brave enough to
tell me that what I do is stupid.
81. But seriously, my idea of a good
night is just you and me.
82. You're amazing.
83. I can't imagine my life without
you.
84. I can stay forever in love with you.
85. I will not regret anything I had
with you.
86. I can tell you anything.
87. You're never boring.
88. You're more than just a pretty
face.
89. I can fight against the world just to
be with you.
90. You've given meaning to my
existence.
91. You're honest.
92. You're beautiful.
93. You trust me.
94. I trust you.
95. You spoil me too much.
96. Miracle… you're a miracle.
97. Because I am truly by far the
luckiest person in the world.
98. Your innocence.
99. You added me back on facebook.
100. The way you were able to open
up to me the things you'd like to do
before you die.
101. I'm starting to like habbo.
102. I love your messy room.
103. Your compassion for others.
104. Sweet that you'd like to help
African kids.
105. You're irresistible.
106. You complete me.
107. I understand you completely.
108. Your voice is like candy to my
ear.
109. You make 5 seconds so
meaningful.
110. There is nothing in my life I'd like
to change anymore.
111. You make me laugh sincerely.
112. I'd listen to you say, "South Park"
all day long.
113. You know what's important.
114. You make my dreams come true.
115. How you never get mad when I
make fun of your surname.
116. I love your surname. Honest!
117. You make me feel…. Different.
118. You're positive.
119. You're driven.
120. I appreciate you more than you'll
ever know.
121. I love you because you love me
for who I am.
122. You're very understanding.
123. You'd never back stab anyone in
the back
124. You're a hard-worker.
125. Because when I'm sad, you're
first person I run after.
126. You actually would like to know
my story.
127. You like to stay up all night.
128. I know you're proud of me.
129. I find it extremely adorable when
you're trying to express yourself
knowing it's hard for you.
130. I just can't seem to stop thinking
about you.
131. I know you miss every single
day.
132. I do too.
133. I just can't get mad at you.
134. If I ever hurt you again, you'll
never know how sorry I will be.
135. We both think racism is funny.
136. You've given me a different view
about marriage now.
137. Hundreds of good people out
there are chasing after you but you
chose to be with me instead.
138. You're very attractive.
139. I stare at your photos a lot.
Muhahah!
140. I like your new haircut.
141. You look so awesome with your
glasses on.
142. I love you best with your hair
down. It's when you're most
beautiful.
143. Because you act older than I am.
144. You counter-balance my
craziness.
145. You make me behave.
146. When you say, "honestly"…. It
scares me. Knowing it's a signal for
me to stop or else…
147. I like it that you don't quite
realize how stupid I am.
148. Your skin tone is more sparkly
than that of Edward Cullen's.
149. When you make funny faces.
150. When you do that puppy eyes.
151. When you think you're fat when
you're not.
152. And yes, when you say, "No"
153. To me, you're perfect.
154. You're the kind of girl I'm actually
looking for; I just don't know how to
describe.
155. You make me stay faithful.
156. You gave me second chance.
157. A third.
158. And hopefully, a fourth.
159. I can't wait to kiss you.
160. I can't wait to just cuddle and
keep you warm when you're cold.
161. You listen to your mom.
162. Your sense of style.
163. Your dimple. Hehe.
164. I could never get tired of looking
at you.
165. Watching you is very
entertaining.
166. You're the kindest person ever.
167. Fuck time zones.
168. You're mysterious.
169. With you, love is not a
competition.
170. Never met anyone like you.
171. I would love to watch you breed
colorful giraffes one day.
172. I can't imagine you ever being
mean.
173. I can put up with you.
174. No matter how cold you get to
me, I'm still able to stick by your side.
175. You're wonderful.
176. I'm sorry if I suck at Chinese.
177. Love how you can't sit still.
178. How you eat.
179. How you eat a lot but never get
fat.
180. How you take care of yourself.
181. You jog in the morning.
182. You go to church.
183. You work but still get time for
me, even just for a while.
184. Sorry if I don't go on Skype at
times.
185. Sorry if I bother you with cams.
186. I'm sorry I'm lazy enough to get
a cam myself.
187. You love me for me.
188. How I never had to use any of my
"awesome" pick up lines to catch your
attention.
189. You actually believe in
relationships.
190. I'll marry you.
191. Have six… or maybe seven kids.
192. Sorry if I push you about things
sometimes.
193. Sorry if I've been immature.
194. Sorry about my lame excuses.
195. Your love for Radio head.
196. Your soft low voice.
197. Your love for chai latte.
198. Oh! Oh! Chai latte with soy sauce.
199. How you play almost every
instrument.
200. How talented you are.
201. You beat box.
202. You eat rice.
203. You love fruits.
204. You're semi-vegan.
205. You're not cheap :P
206. I know you love my ringtone.
207. No matter how I keep saying
things over and over again, I know
you'll understand because you know
I'm trying.
208. You know my password.
209. You know I can't stay mad at you.
210. Because you think I'm cooler
than Pia.
211. Because you think I'm cooler
than Jesseca.
212. I never liked meat anyways.
213. You inspire me to study/work
harder.
214. One day, I'll get you a puppy.
Promise.
215. You know so much about me.
216. I know you think this is cheesy.
217. I know I'm stupid for doing this.
218. Sorry if I've said your sister is
cute.
219. Sorry if I've said your brother is
cute.
220. Sorry if I've said your mom is
hot.
221. I think they really are.
222. Please, don't ever try to get your
mom to talk to me ever again. I get
nervous.
223. I like how you say, "kamusta".
224. I don't hate guitars.
225. You get me all love sick.
226. I learned to appreciate life more.
227. You're independent. AYIEE!
228. I almost died when you went to
camp for three days.
229. Your e-Rose is my phone
wallpaper.
230. It's nice you like the flower I
drew. LOL!
231. I'll miss you when school starts.
232. Working out is… okay, nice.
233. I know you don't get all romantic
with me because I have a big head.
234. If we don't end up together, you
know I wish you all the best.
235. I know you still like me :P
236. Remember when you called and
you sang that one chorus from the
song, "kiss me thru the phone."? I
swear, I died and came back to life…
but only better.
237. I like your seriousness.
238. Cute that you think all flips do is
karaoke.
239. I can't wait to hug you.
240. You're the only thing I need.
241. When I first saw you, I saw love.
242. You never judged me.
243. I'll try to keep out from the,
"F.O.B" category for you.
244. Stop being cold.
245. Someone called me stupid for
doing this… but I don't care. It's going
to be worth it.
246. You're my world.
247. You're my entertainment.
248. I actually do not flirt.
249. Sorry If I've said Radiohead is
lame.
250. You make everything easy and
hard for me at the same time.
251. Challenging.
252. I'm sorry I ask too much
questions sometimes.
253. I love it when you're all romantic.
254. You're dependable.
255. You taught me the meaning of
love.
256. "Lonely" will never ever come
back to me.
257. You're trustworthy.
258. I promise I'll never drink again.
259. I want to be the one to make all
your friends jealous.
260. You're my mentor.
261. "You pick all the pieces up when I
was a broken soul." Yes, I got that
from The Perishers but it's exactly
how I feel.
262. You don't care if I'm nasty.
263. I actually don't care if you diss
me around people.
264. It's my fault, I'm just simply
embarrassing.
265. We'd make pretty asian babies.
266. You don't care if I get all
melodramatic at times.
267. You like late nights.
268. You like funny youtube videos.
269. We share funny youtube videos.
270. I want to be the first person
you'd call when you're sad.
271. You appreciate life.
272. You have beautiful eyes.
273. I like your ears. Hehe. Promise!
274. You listen to me?...
275. My purpose in life is to actually
love you and only you.
276. You think I'm beautiful.
277. I'm creative with you.
278. I'm able to do things I've never
been able to.
279. I know you get jealous
sometimes.
280. I deam of you every day.
281. My future with you is
unimaginable.
282. You can tattoo.
283. You're sweet.
284. You seem to get more and more
beautiful as days goes by.
285. Avocado with milk and sugar….
286. You make my future sound all
nice.
287. I get butterflies.
288. You make me wonder.
289. Sorry if I'm dull.
290. You're cute when you're tired.
Hah!
291. Love your way with words.
292. The way you look when you
sleep.
293. The way you treat my friends.
294. I love the way you let me live my
life freely without jealousy.
295. Love the way your voice sounds
over the phone.
296. You take care of "us".
297. I love the way your voice sounds
when you whisper sweet nothings in
my ear.
298. I don't care if you think my jokes
are too sensual.
299. You're my soul mate.
300. I love your body.
301. I'd still love you even if you don't.
302. Your ability to talk things
through.
303. Your greatness.
304. Your surprises.
305. For waiting for me to get back on
when I get disconnected.
306. The way we make up after a
fight.
307. I think about you ever morning.
308. You're the one.
309. You changed me from being a
commitment phobic.
310. You never failed baby.
311. But I did.
312. Love when you say, "whakapapa"
313. You're my baby.
314. Your sensitivity.
315. You let me spoil you.
316. You complete my thoughts.
317. You let me distract you when
you're doing homework.
318. I'm really sorry about that.
319. I love the way we talk all night.
320. You never forget.
321. You love unconditionally.
322. You have kind words.
323. You always remember.
324. You never resent.
325. Somehow you know what it
takes to please me.
326. You can read my mind.
327. You're not fat. Haha.
328. You never broke up with me
when I said I don't have money.
329. You never broke up with me
when I said I can't give you kids.
330. You're a lot more beautiful than
the angel I've imagined.
331. I love you because you never say
lies.
332. I love you more than yesterday.
333. I want to be your puppy. Haha.
334. You have respect for yourself.
335. You quit smoking for me.
336. You're my better half.
337. You can be affectionate.
338. Your little scar on your knee is
cute. Lol.
339. I know you tried to open up for
me.
340. I love the way you play guitar.
341. Every time I look at you, my
heart misses a beat
342. How you love me like no other.
343. Because you've forgiven me.
344. You tried to get home early just
for me.
345. You dissed some things just for
me.
346. The way you make me feel when
I think I'm nothing.
347. Telling me I'm not stupid.
348. The way you smile after I tell you
I love you.
349. You've never put me down.
350. You're delicate.
351. How I can never hate you.
352. You're versatile.
353. You've got expectations for me.
354. You're genuine.
355. You and I are a good team.
Hahah. Wait, I'm not sure about this.
356. You're my motivation.
357. You compliment me.
358. You make me want to live longer.
359. You actually enjoy spending time
with me.
360. You laugh at my corny jokes.
361. You stand by me.
362. You don't stay mad long.
363. Because you can dance.
364. Because you're a dancer.
365. Ability to make me feel good
when I'm feeling bad.
366. Because you're unexpected and
yet you're exactly what I've always
wanted.
367. I'm comfortable with you.
368. Because you're a rock'n'roller.
369. Your mushy-ness.
370. We always have a good time.
371. You give me this funny feeling
inside.
372. You give me the reason to
actually check my phone.
373. Your texts every morning.
374. I love how different we are from
each other.
375. The way you say my name.
376. It's adorable when you roll your
eyes when I say something stupid.
377. The way you tell me that you
always want to be with me.
378. The memories we share.
379. I love your hoodies.
380. You make time count.
381. You are effortlessly beautiful.
382. Because you're a future chef.
383. You add colors to my life.
384. You support my decisions.
385. Your facial expressions.
386. Your puppy eyes look.
387. You're ambitious.
388. How I can come with you if I
have any problem and you'll always
be there for me.
389. Our mutual decisions.
390. Because we can tell each other
anything.
391. I love your feet.
392. Because you're a push-over.
Hahaha!
393. I love your butt.
394. My friends love you.
395. My friends think you're beautiful.
396. My friends think I'm good for you.
397. Because you tried to change me.
398. The feeling of being your one and
only.
399. I love how it's easy for me to
name things I love about you.
400. You look good in shorts.
401. Because you drive.
402. Because I'm the first person you
e-mailed when you got in that car
accident.
403. You encourage me.
404. Because you want what I want in
the future.
405. Because you're the only person I
tolerated into changing me.
406. Because I actually listen to you.
407. Because I know you took away all
the shit people gave you when we
broke up but you still came back to
me.
408. You solved my problems.
409. You're my air.
410. Because you cried for me.
411. Because you look good with
make-up.
412. Because you look even beautiful
without make-up.
413. When everyone else called me a
"bitch" because of what I've done to
you, you never said it.
414. I love you more than Pon loves
Zi.
415. I love you more than my
cellphone.
416. I love you more than the
Kawasaki ninja.
417. I'd change my lifestyle for you.
418. Because I'm always hopeful.
419. I love how you make me yearn
for your smile every time I wake up.
420. Because I don't give a damn
about what they say.
421. I love how you drive me crazy,
making me crave for your voice
whenever you don't talk when we're
on mic. (You get quiet when were on
group voice chat.)
422. I love how I wake up in the
middle of the night just to think about
you.
423. I love your silly comments.
424. It's sorta funny when you're
scared.
425. I love how I couldn't sleep at
night because my reality finally got
better than my dreams when I met
you.
426. I get to ask you out every night.
427. I love it when my friends snap
their fingers in front of me to get me
to stop thinking of you. (Especially my
mom.)
428. I love how I can brag about
knowing someone as beautiful as you.
429. I love talking about you.
430. Because you're calm.
431. I love how I wake up in the
morning, wishing you'd be lying next
to me.
432. Love at first sight is real.
433. I love it when it rains and I wish
you were here cuddling with me.
434. I love you more than any Civic
Car.
435. I love how I always seem to see
your face wherever I turn.
436. You keep me standing.
437. I love how just the very thought
of you stops me from doing
something stupid.
438. I love it when just thinking of you
would get me to do things I never
thought I could.
439. I love how you make simple
gestures look cute. :]
440. I love how you tell me what to
do.
441. Because you give me attention.
442. I love how you keep my feet
firmly on the ground.
443. Because you don't whine about
your problems.
444. Because you're strong.
445. I love how you give me the
assurance that no matter what
happens someone will always love
me for who I really am.
446. Because you wrote a song for
me.
447. I love how you tell me what's
wrong with me but never hate me for
it.
448. Your love for life.
449. Your interests.
450. Because you take my breath
away.
451. I love how I thank God every
single day for giving me you.
452. Because you're still there even
when we were separated.
453. When I dream of my life partner,
I see you. Only you.
454. I love the way you are.
455. I could die happy right now.
456. I actually wait hours for you
knowing I'd only get to talk to you for
30 minutes.
457. I read our conversations over
and over again.
458. The reason I talk so much is
because I'm actually shy. (This does
not make sense.) I meant, I'm sorry I
talk too much at times, I do that when
I'm nervous.
459. Every day, I still hope you'll get
back with me.
460. When you get all shy.
461. Because you make me say stupid,
mushy Spanish words.
462. Love when I see your name on
the screen.
463. On my phone.
464. Your voice half asleep.
465. How I can't understand a thing
you say when you're half asleep.
466. How you put smiley faces.
467. How you think my smiley faces
are cute.
468. How you named one of the
smiley after me.
469. I love how your smile's enough
to make me forget about a rough day.
470. I love the idea of you.
471. The moment I heard your voice
for the first time.
472. After all this time, you still make
me nervous.
473. Love it when you yawn.
474. The way you say you'll be right
back but you never do. Hahah. I don't
know if that's something to love but
just thinking of it makes me smile.
475. That you don't care how much of
a big kid I am.
476. Your loyalty.
477. I could say, "I miss you" every
day.
478. I love how my parents noticed
the change in me after I met you.
479. I'd still love you if you become
obese. I'm serious.
480. I love how my parents wonder
who's making me laugh like a little
girl whenever we talk.
481. You always say what I need to
hear.
482. Your nice skin?
483. You manage to look so hot with
glasses on.
484. I love how you make me lose my
appetite even when my favourite
food is in front of me.
485. I love your penguin picture.
486. Because you let me steal your
pictures.
487. Because you have funny pictures.
488. I'm not scared anymore.
489. You've helped me prove to my
friends that I can change.
490. Because I know you like it when I
say, "WOOHOO!"
491. You turn me on without doing a
thing.
492. How you'd wish you can talk to
me all night long.
493. You don't say it a lot now, but I
know you still love me.
494. I don't care if you don't get my
jokes...
495. How I look at celebrity's photos
and no matter how good they are,
they'd never look good as you.
496. I could spend hours watching,
The Pussycat Dolls and not feel a thing
and watch you for hours and just
die….. Oh my goodness!
497. I love the feeling that I get
whenever I see kids and daydream
about having a family with you.
498. Because I know I'm forgiven
even if I tell you I got some help for
this. (smiles)
499. You changed me for the best. You
changed me real good. Thank you.
500. I love you more than
anything..........

Saturday, December 3, 2011

Revaluation/ReChecking/Recounting of CA CPT / PCC / IPCC / Final Marks


Revaluation/ReChecking/Recounting of CA CPT / PCC / IPCC / Final Marks

(Note: Though We use the terminology “Revaluation”, There is nothing called as Re-Valuing the Answer paper in CA Course, though ICAI allows students to apply only for Re-Counting of the Marks)

Read this fully please:

NOTE: Though it is called as Revaluation, the marks are only Re-Counted and Answer Sheets are not Revalued.

Warning: Students Should NOT mention their Email IDs and Cell phone Numbers in the Request form

There is no standard Format/Application Form for applying for Revaluation of your Marks in CPT or IPCC or PCC or Final Examination. Institute asks you to Submit a simple Hand written application. Note: It should be in the Candidates own Handwriting.

The Application should Specify the following details for the quick reference:
Roll No.(H.No.)
Student Reg. No.(SRO)
Paper(s) to be verified
Examination details – CA CPT / PCC / IPCC / Final
Address for Communication
If the Candidate opted for English then it is obvious that you need to make the application in the English Version and If the Candidates has opted Hindi as his Medium for writing Examination then candidate should make duly signed with requisite fee by way of Demand Draft in the name of ICAI(details below).

Time limit for Sending the Application:
Application should be submitted within one month from the date of declaration of Examination results.

How much is the the Fees for Revaluation of Marks?
Fee for Revaluation of Marks is Rs. 100/- per paper subject to a maximum of Rs. 400/- for all the papers of a group/ both groups.

Fees is to be remitted by way of Demand Draft in favour of “The Secretary, The Institute of Chartered Accountants of India” and payable at New Delhi.

Where should I Send the Application?
The Application along with the requisite Demand Draft may be either be deposited at or sent to:

The Additional Secretary (Exam)

ICAI Bhawan

Post Box No. 7112

The Institute of Chartered Accountants of India

Indraprastha Marg, New Delhi – 110 002

Wednesday, November 30, 2011

DISCUSSION HOME

DETAILS OF CA FIRMS IN INDIA

Dear All,

Please check this wonderful link to find out good CA firms in your city. This link is really very useful. With the help of this link you can find out the details of CA firm nearest to your place along with the address and contact details.

To use this link all you need to fill is the Name of State, Name of City and Location.
CA FIRMS LIST DETAILS
DETAIL OF CA FIRMS ACROSS INDIA


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CA IPCC PAST YEARS PAPERS


CA IPCC PAST YEARS PAPERS DOWNLOAD


Suggested Answers - May 2011 - Integrated Professional Competence Course [IPCC]



GROUP - I
Accounting

buss laws and communication

costing and fm

taxation

Summary of Examiners’ Comments

GROUP - II


ADVANCED ACOUNTING

AUDITING

INFORMATION TECHNOLOGY AND STRATEGIC MGMT.

Summary of Examiners’ Comments

Tuesday, November 29, 2011

Few Tips to overcome exam. anxiety



Few Tips to overcome exam. anxiety

Make a time table for a regular study or revision of minimum 6-8 hours daily.

Do not study at a stretch, take a few minutes break.

Time management is very important. Learn to time yourself simulate examination situations while practicing.

Writing practice should be done by solving different questions.

Relaxation-practice deep breathing , yoga or any other relaxation technique to improve concentration.

Quickest and most effective way of eliminating stress is to shut down your eyes and take deep breaths.

As far as possible continue with the normal routine of sleeping and eating .
A balanced diet will boost energy.

Regular and moderate exercises reduce stress by relaxing tensed muscles.

Take help of the teachers and parents from time to time.

Believe in yourself and prepare well.

Never fear exams, avoid panic.and most important, do not worry about your results. Give your best shots and move over.

Sunday, November 27, 2011

Requirements for becoming a Chartered Accountant


Requirements for becoming a Chartered Accountant



Under the existing chartered accountancy scheme of education, training and examination, the requirements for becoming a chartered accountant are as follows:

(i) Enrol with the Institute for Common Proficiency Test (CPT) after passing class 10th examination conducted by an examining body constituted by law in India or an examination recognized by the Central Government as equivalent thereto.





(ii) Appear in CPT after appearing in the senior secondary examination (10+2 examination) conducted by an examining body constituted by law in India or an examination recognized by the Central Government as equivalent thereto and after completion of specified period (60 days) from the date of registration for CPT with the Board of Studies as on the first day of the month in which examination is to be held, viz., students registered on or before 1st April/1st October will be eligible to appear in June/December examination, as the case may be. However, candidate should pass both CPT and 10+2 before registering for Integrated Professional Competence Course (IPCC).

(iii) Enrol for Group I or Group II or for both Group I and Group II of Integrated Professional Competence Course (IPCC) to become “Chartered Accountant”.

(iv) Successfully complete 9 months of study course from the date of IPCC registration.

(v) Successfully complete Orientation Course of one week spanning 35 hours and covering topics, such as personality development, communication skills, office procedure, business environment, general commercial knowledge, etc., before commencement of articled training.

(vi) Successfully complete 100 hours Information Technology Training (ITT) before commencement of articled training.

(vii) Appear and pass Group I as well as Group II of Integrated Professional Competence Examination (IPCE). Group I is composed of four papers and Group II is composed of three papers.

(viii) Register as Articled Assistant for a period of 3 years, on passing either Group I or both the Groups of IPCE.

(ix) Register for CA Final Course and prepare for CA Final Examination.

(x) Undergo General Management and Communication Skills (GMCS) (15 days) course while undergoing Final Course and serving the last 12 months of articled training.

(xi) Complete 3 years period of articled training.

(xii) Appear in the Final Examination on completion of the practical training or while serving last 6 months of articled training on or before the last day of the month preceding the month in which the examination is to be held.

(xiii) Pass final examination and complete GMCS, if not completed earlier.

(xiv) Enrol as a member of ICAI and designate as “Chartered Accountant”.

Saturday, November 26, 2011

Applicability of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011

Applicability of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011

SEBI vide its Notification No. LAD-NRO/GN/2011-12/24/30181 dated September 23, 2011 notified the New SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011 replacing the Takeover Regulations namely SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 1997.

A copy of the new Takeover Regulations is uploaded on the Home page of ICSI Website under the head ‘From the Government/ Regulators’ for reference.

Students are advised to note as under


For December 2011 Examination SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 1997 shall be applicable.
For June, 2012 Examination SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011 shall be applicable.

New Syllabus & OMR based exam for the CS Foundation Program soon

The ICSI has decided to introduce New Syllabus & OMR based (Objective Type Multiple Choice Questions) for the Foundation Programme under new Syllabus w.e.f. December, 2012 examination. Please read below – Source: ICSI President Message Nov 2011:

New syllabus for Foundation Programme

The Foundation Programme being the entry level to the Company Secretaryship Course and gateway to the profession of Company Secretaries, based on the feedback received from various stakeholders the Syllabus Review Committee has completed the formulation of detailed contents of the Foundation Programme. I am pleased to inform you that the Council of your ICSI has approved the new syllabus for the Foundation Programme.

OMR based Examination for Foundation Programme

Keeping in view the tech-savvy new generation and with a view to leverage the information technology, the Council of the Institute has decided to conduct Optical Mark Recognition (OMR) based Examination (Objective Type Multiple Choice Questions) for the Foundation Programme under new Syllabus w.e.f. December, 2012 examination. The Council further decided that the students pursuing Foundation Programme under the existing syllabus would be given two attempts to complete the Foundation Programme. The students under existing syllabus may exercise their option to switch/ change over to new syllabus wherein no exemptions will be available against their performance in previous session(s) of examinations under existing syllabus. Further, the last examination for the Foundation Programme under the existing syllabus would be held in June, 2013 and from December, 2013 session onwards all students under the existing syllabus will automatically be switched over to OMR based examination without any exemption

Wednesday, November 23, 2011

WRITING STYLE FOR EXAMS

A very good evening to all .......
I know this question is somewhat critical .In addition , U gonna think me, a stupid one ...waise koi fark ni padta ...wo to m pehle se hi hu.
Ok , let's get into the main question which is still sauntering in my mind . So I thought to ask it from everyone in CCI. what should be the writing style in paper ....
I am asking all this because in my school days my teacher never asked me to cram. And in non college their is also no such special rules regarding studies. Dil kiya to class li ....ni to kiska kya jata h ... I am doing self study since my 10th class.I never had any study issues..as because what marks,I wanna achieve...I've got them. Sometimes , My frns used to taunt me that I really don't know the proffessional standards...... How to write an answer in exam. My writing style has quite conventional as because u can't learn everything sitting at home . So , I wanna know the real logic behind their this sentence.

well , what's problem in understanding their view point also ..... So really wanna know my stupid q answer ....
fine ....I know many person have d same background. And , they gonna say ...we r nt facing any such problem. well M facing this problem ...So I really want an apt answer .So , here m including an example.......

Interlocutory orders....
Power to order intrim sale.
The court may, on the application of any party to a suit order the sale, by any person named in such order , and in such manner and on such terms , as if thinks fit, of any movable property , being the subject matter of such suit , or attached before judgement in such suit , which is subject to speedy and natural decay , or which for any other just or sufficient cause it may be desirable to be sold at once. ( Rule 6)

my ans would be ....
Rule 6 defines the power to order Interim sale. The court can order the sale on the application of any party in relation to movable property or the subject matter of the suit , which can be lose its value after time . And it will be just and sufficient cause that it should be sold at once.

I am just asking this question to all of you because you already know my writing style.
And I am confused because s.he knows my life style.
And yes, last but not the least.........
My frns are really caring . So don't say just ignore their wordings. Because , even I know ..... There is much more room for improvement

STAGE 3: Professional Programme


The Last Stage of the CS Education is the Final Programme. It is only after the clearance of the Executive Programme that a student can enrol for the Professional / Final Programme.

There are Four Modules with Two Papers each in the Professional / Final Programme:

MODULE I
Company Secretarial Practice
Drafting, Appearances and Pleadings

MODULE II
Financial, Treasury and Forex Management
Corporate Restructuring & Insolvency

MODULE III
Strategic Management, Alliances and International Trade
Advanced Tax Laws and Practice

MODULE IV
Due Diligence and Corporate Compliance Management
Governance, Business Ethics and Sustainability

STAGE 2: Executive Programme


The Second Stage of the CS Education is the Executive Programme. Candidates who have passed the Foundation Programme or are eligible for exemption from the Foundation Programme (and are not less than 17 years of age) can register for the Executive Programme.

There are Two Modules with Three Papers each in the Executive Programme:

MODULE I
General and Commercial Laws
Company Accounts and Cost & Management Accounting
Tax Laws

MODULE II
Company Law
Economic, Labour Laws
Securities Laws and Compliances

EXEMPTION FROM INDIVIDUAL PAPERS
The ICSI follows a method of Exemption under which a student need not appear for a certain paper, if he / she meet the required criterion.

The following Paper-wise exemption is available on the basis of qualifications mentioned under each paper subject to the condition that the candidate should have obtained 50 pc or more marks in the aggregate in the examination on the basis of which the exemption is claimed:

1. General and Commercial Laws
M.A./ M.B.A. (Company Secretaryship) or Degree in Law (three years or five years integrated) from a recognized University/ Institute either constituted under an Act of Parliament or approved by AICTE.

2. Company Accounts and Cost & Management Accounting
M.A (Corporate Secretaryship)/ M.Com./ M.B.A (with Accountancy as one of the subjects at graduation/ post-graduation level and with full paper in Cost Accounting/Management Accounting/Financial Management at M.A ( Corporate Secretaryship)/ M.Com./ M.B.A level having secured 50 percent marks in the subject concerned) from a recognized University/ Institute either constituted under an Act of Parliament or approved by AICTE

3. Tax Laws (ITL)
M.A/ M.B.A (Corporate Secretaryship) from a recognized University/ Institute either constituted under an Act of Parliament or approved by AICTE

Additionally, a Candidate who has passed the Professional examination of the ICWAI is eligible to seek exemption from the following papers of Executive examination under a reciprocal arrangement existing at present between the two Institutes:

1. Company Accounts and Cost & Management Accounting
2. Tax Laws

STAGE 1: Foundation Programme


The first stage of the CS Education is the Foundation Programme. This 8-month programme (excluding the months of admission and examination) can be pursued by students who have completed their 10+2 education from the Arts, Science or Commerce Stream.

There are Four Papers in the Foundation Programme:
English and Business Communication
Economics and Statistics
Financial Accounting
Elements of Business Laws and Management

ELIGIBILITY:
A. Candidates who have passed Senior Secondary (10+2) examination of a Board/University constituted by law in India or any examination recognised by the Central Government as equivalent thereto are eligible.

B. Provisional admission is allowed to a candidate who has appeared or enrolled for appearing in Senior Secondary (10+2 or equivalent) examination, provided proof of passing the examination is produced within 6 months of making the application.

C. Admission is open throughout the year by making an application in the prescribed Form FC-1 together with documentary evidence in support of date of birth and educational qualification.

D. Foundation Programme students are required to pass the Foundation examination within 3 years from the date of their admission.


EXEMPTION FROM PURSUING STAGE 1
There are some conditions under which a student need not enrol for the Foundation Programme and can directly get admitted into the Executive Programme:

1. If a student has an Undergraduate / Postgraduate Degree in CS or Commerce.

2. If a student has an Undergraduate / Postgraduate Degree in any discipline other than Fine Arts.

3. If a student has passed the Final examination of the Institute of Cost and Works Accounts of India (ICWAI) or the Institute of Chartered Accountants of India (ICAI) or any other Accountancy Institution in India or abroad recognised as equivalent by the ICSI.

As per the ICSI, students who are eligible for exemption from the Foundation Programme can seek registration as student. Such candidates before becoming eligible for undergoing coaching for the Intermediate examination are required to undergo satisfactorily a course of postal or oral tuition for those subjects of the Foundation examination which they have not studied at the graduate or post graduate level, after registration as a student.

Admission to the CS Course is open throughout the year. CS Examinations are held twice a year in June & December.

CUT-OFF DATES FOR ADMISSION INTO THE CS COURSE:
For appearing in the December Examination (in the same year): March 31
For appearing in the June Examination (in the next year): September 30

Stages / Levels in Company Secretary Education

The Institute of Company Secretaries of India (ICSI) has three well-defined stages of education / examination in Company Secretaryship:

STAGE 1: Foundation Programme

STAGE 2: Executive Programme

STAGE 3: Professional Programme

Additionally a student needs to complete a mandatory training period of about 15 months, which he / she may opt to start after passing the Executive Programme.

WHO IS COMPANY SECRETARY???

A Company Secretary (CS) is a professional whose role in a corporate setup is that of an advisor for Legal Matters. A Company Secretary is a very important member of the corporate management team. He/she assists the efficient management of a corporate body.

As per the Companies Act, a statutory requirement is that, “Every company having a paid-up share capital of Rs.10 Lakhs or more but less than Rs.5 crores is required to engage the services of a Company Secretary in Whole-Time Practice for issue of Compliance Certificate”.

The skills and attributes required for a company secretary is such that he/she should be accountable for efficient management of the corporate sector. The CS co-ordinates and assists various departments of the organisation, ensures compliance of company legislations and advises directors on statutory requirements of the company.

Company Secretaries are and shall be the professionals responsible to give the Country good Corporate Governance.

The Institute of Company Secretaries of India (ICSI) is the organisation responsible for coordinating the Company Secretary education in India.

Though generally, the education for CS Examinations is through the Distance Learning mode in which students are provided study material, there is also a provision for Optional Oral Coaching classes.

What does a Company Secretary do?

A Company Secretary (CS) is a professional whose role in a corporate setup is that of an advisor for Legal Matters. A Company Secretary is a very important member of the corporate management team. He/she assists the efficient management of a corporate body.

A qualified Company Secretary is competent enough to take up wide range of responsibilities in legal, secretarial, finance, accounts, personnel and administrative departments of companies or other organizations in the private and the public sector.

He / she is a legal expert who acts as the compliance officer of the Company and coordinates a host of activities including governing / management of the company.

Almost every kind of organisation whose affairs are controlled by boards or councils and other corporate structures be it a co-operative society, association, federation or statutory authority, finds it beneficial to appoint a qualified company secretary. Initially the career may begin with designation of a Junior Secretarial Officer. Depending upon the experience and hard work it can rise up to senior level positions of Company Secretary and even Finance Advisor.

Thorough and updated knowledge of Corporate Laws, Securities Laws, Capital Market and Corporate Governance, are some of the basic traits required to be a successful Company Secretary.

While a Company Secretary can aspire to get employment opportunities in government accounts or law departments, he/she can become a Chairman or Managing Director of a Company or be a part of the esteemed Board of Directors of a Company.

CA RELATED JOKES




1.ULTIMATE SINGHAM EFFECT: After having a fight with his article trainee....

CA: Tune kya socha tha mamuli sa CA hai, darayenge dhamkayenge, dar jayega.... patlun toh teri gili ho gayi hai?
Mai tujhe 6 months ka extension laga sakta hu abhi k abhi!
Me tuje classes jane se mana kar sakta hu abhi k abhi!!

Me tujse puri articleship vouching karwa sakta hu abhi K ABHI!!
Me tera conveyance claim reject kar sakta hu abhi k abhi....
Mai tujhe outstation audit pe kahi door gaav me bhej sakta hu ABHI. K. ABHI!
Mai teri final exam leave cancel kar sakta hu abhi k abhi!!
AB CHU CHAAP 3 SAAL TAK ROZKUTTE KI TARAH OFFICE ME AA K LOGIN KARTE REHNA......
Naahiter MAZI SATKEL!!

On 30th September, Article deletes all the data and back up and says to CA: Kuch b karne ka tha magar ek mamuli stipend wale article ka ego hurt nahi karne ka tha..... AALI RE AALI AATA MAZI BAARI AALI...!!






2.ONCE A BOY AND A GIRL WERE IN LOVE
WITH EACH OTHER...
ONE DAY...THE GIRL TRYING TO BE
ROMANTIC FORWARDED A MSG TO HER
BOY FRND...
" 5 THINGS ARE GOD GIFTED......
... 1) DAD'S LOVE
2) MOM'S CARE
3) BROTHER'S ADVICE
4) SISTER'S FIGHT
AND
WHAT ????????????????????????????
5) MAIN KISI GIFT SE KAM HU
KYA ???????????????"
THE BOY WAS STUDYING FOR HIS CA
EXAMS......HE GOT IRRITATED AND
REPLIED
"SINCE GIFT IS AN EXEMPLARY
TRANSFER u/s 47....
I WUD LYK TO TRANFER GIFT NO.5 TO
CHARITY TRUST FOR GENERAL PUBLIC
UTILITY !!!!!!!!!!!!!!!!!!!!!"



3.Thousand Words Of A Teacher Do Not Hurt
.
.
.
.
.

.
.

But
.
.

.

.
.
.

.
.

.
.
.

.
The Silence Of A Friend In The
Examination Hall Brings
Tears Into The Eyes.. :( :P :D :D xD !!

CS Exam Syllabus 2012, CS Entrance Exam, Test Syllabus, CS Foundation, Intermediate Syllabus 2012, Syllabus for CS.


Welcome to CS Exam Syllabus 2012 Section. Here you will find CS Exam Syllabus 2012, CS Entrance Exam, Test Syllabus, CS Foundation, Intermediate Syllabus 2012, Syllabus for CS.

CS Exam Syllabus 2012:-

Different stages of CS Course will be as follows:-

1. Foundation Programme in place of Foundation Course
2. Executive Programme in place of Intermediate Course
3. Professional Programme in place of Final Course


Foundation Programme:-

1. English and Business Communication
2. Economics and Statistics
3. Financial Accounting
4. Elements of Business Laws and Management

Executive Programme:-

Module I
1. General and Commercial Laws
2. Company Accounts, Cost and Management Accounting
3. Tax Laws

Module II
4. Company Law
5. Economic and Labour Laws
6. Securities Laws and Compliances
Professional Programme

Module I
1. Company Secretarial Practice
2. Drafting, Appearances and Pleadings


Module II
3. Financial, Treasury and Forex Management
4. Corporate Restructuring and Insolvency

Module III

5. Strategic Management, Alliances and International Trade
6. Advanced Tax Laws and Practice

Module IV

7. Due Diligence and Corporate Compliance Management
8. Governance, Business Ethics and Sustainability

only 60 seconds must see


Only for 60 seconds watch this Picture


Stare at the blue trash bag in the doorway....
for at least 60 secs, and you will see something..
really freaky. Don't cheat. You must stare at the..
blue trash for at least a minute, and then your eyes...
will adjust and you'll see it.

MEMORY IMPROVING TIPS ; DON'T MISS IT



Memory can be improved through constant practice. We will focus on such practice here. Registering information in to your brain effectively is an important.

1. Concentration (Full focus of brain)

This is a very critical factor for every student. Try to give maximum concentration at the time of studies.

If you have good concentration level, you can grasp the content easily. If you have power concentration level then what you had learned will be lost.

Did you know interest and concentration is mutually related? If you have interest in particular area then you will concentrate more and vice versa. Interest in turn depends on your goal. If you firmly decided to become CA and the difficulty level of CA course then you will be interested.

Do yoga it will improve your concentration level. Remember words of sree sankara (Uthisttatho Jagratha) be cautious and always cautious.

Burning Desire>>Interest>>concentration

2. Understanding the underlying concept

Every subject is based on certain concept; you may not understand the concept in the first reading perhaps.

But if you look closer then you will understand the fact and figures of the concepts.

If you are new to the course, it may be finding difficult to understand the concept of subject. But only solution is to devote more time, repeat until you get the concept.

View a particular concept with the help of example. Examples are the easiest way for feeding the concepts in to your brain. But in all the cases there need not have examples.

3. Notes

Keep each note book for each subject. Note down the concepts and important point which leads to the main point also need to be documented in the note book. (Inter linked with point no 2 above).

Try to write the concept in your language rather than copy and paste. But for writing the point in your way you must perfectly know the concepts.



4. Revision (First revision after 7day and second revision within 30 day)

Give more important to revision aspect. Once you had learned a particular topic, within that week go for a quick revision with the help of above notes.

Notes are good tool for quick revision provided if you had carefully prepared.

The second revision need to be done in the same month.

5.Mnemonic code ( Assigning codes)

If you need to remember many points at a time, then codification is an effective tool.

For example the code G C A in AS 1 Disclosure of Accounting policy (Great Chartered Accountant).

G: - Going Concern

C: - Consistency

A: - Accrual

Tuesday, November 22, 2011

CA IPCC BUSSINESS LAW AMENDMENTS

USINES LAWS , ETHICS AND COMMUNICATION

IPCC

Paper - 2 : Business Laws, Ethics and Communication

Name of Books

Institute's Publication (i) Study material, December 2010 edition

(ii) Revision Test Papers

(iii) Practice manual

Applicability of the Amendments for May, 2011 Examination

S.No. Subject Matter Business Laws, Ethics and Communication

1. The Employees' Provident Funds &

Miscellaneous Provisions Act, 1952

_ The Employees' Deposit Linked Applicable

Insurance (Amendment)Scheme,2010

_ Increase in the Interest Rate on the Applicable

PF Amount to 9.5 %.

2. The Payment of Gratuity (Amendment)

Act, 2009 & The Payment of Gratuity

(Amendment)Act,2010

_ Amendment in the definition of an employee. Applicable

_ Increase in the Gratuity amount payable to the Applicable

employees limits upto 10 lacs.

3. Companies Bill, 2009 Not applicable

CA AUDITING AMENDMENTS FOR MAY/NOV 2012

AUDITING AND ASSURANCE

IPCC & PCC

>Paper 2: Group I: PCC

Paper 6: Group II: IPCC

Statements
1. Statement on Reporting under Section 227 (1A) of the Companies Act, 1956

http://220.227.161.86/18799announ10264b.pdf

2. Statement on the Companies (Auditor's Report) Order, 2003 (2005 Edition)

http://220.227.161.86/18798announ10264a.pdf

II. Standards on Auditing (SAs)

S.No SA Title of Standard on Auditing Effective Date

1 SA 200 Overall Objectives of the Independent Auditor and the Conduct of an April 1, 2010

Audit in Accordance with Standards on Auditing

http://220.227.161.86/18132sa200_rev.pdf

2 SA 210 Agreeing the Terms of Audit Engagements April 1, 2010

http://220.227.161.86/16837sa210revised.pdf

3 SA 220 Quality Control for an Audit of Financial Statements April 1, 2010

http://220.227.161.86/18133sa220_rev.pdf

4 SA 230 Audit Documentation April 1, 2009

http://220.227.161.86/15372Link7_SA230-standard.pdf

5 SA 240 The Auditor's responsibilities Relating to Fraud in an April 1, 2009

Audit of Financial Statements

http://220.227.161.86/15374Link9_240SA_REVISED.pdf

6 SA 250 Consideration of Laws and Regulations in April 1, 2009

An Audit of Financial Statements

http://220.227.161.86/15376Link11_SA250-text.pdf

7 SA 260 Communication with Those Charged with Governance April 1, 2009

http://220.227.161.86/15378Link13_SA%20260-text.pdf

8 SA 265 Communicating Deficiencies in Internal Control to April 1, 2010

Those Charged with Governance and Management

http://220.227.161.86/16838sa265.pdf

9 SA 299 Responsibility of Joint Auditors April 1, 1996

http://220.227.161.86/15379Link14_299SA-AAS12.pdf

10 SA 300 Planning an Audit of Financial Statements April 1, 2008

http://220.227.161.86/15381Link16_300SA_REVISED.pdf

11 SA 315 Identifying and Assessing the Risks of Material Misstatement April 1, 2008

through Understanding the Entity and its Environment

http://220.227.161.86/15382Link17_315SA.pdf

12 SA 320 Materiality in Planning and Performing an Audit April 1, 2010

http://220.227.161.86/16839sa320revised.pdf

13 SA 330 The Auditor's Responses to Assessed Risks April 1, 2008

http://220.227.161.86/15384Link19_330SA.pdf

14 SA 402 Audit Considerations Relating to an Entity Using a Service Organization April 1, 2010

http://220.227.161.86/16840sa402revised.pdf

15 SA 450 Evaluation of Misstatements Identified during the Audits April 1, 2010

http://220.227.161.86/16841sa450revised.pdf

16 SA 500 Audit Evidence April 1, 2009

http://icai.org/resource_file/15576sa500revised.pdf

17 SA 501 Audit Evidence - Specific Considerations for Selected Items April 1, 2010

http://220.227.161.86/18134sa501_rev.pdf

18 SA 505 External Confirmations April 1, 2010

http://220.227.161.86/18135sa505_rev.pdf

19 SA 510 Initial Audit Engagements-Opening Balances April 1, 2010

http://220.227.161.86/15390Link25_510text.pdf

20 SA 520 Analytical Procedures April 1, 2010

http://220.227.161.86/18136sa520_rev.pdf

21 SA 530 Audit Sampling April 1, 2009

http://220.227.161.86/15393Link28_530text.pdf

22 SA 540 Auditing Accounting Estimates, Including Fair Value Accounting April 1, 2009

Estimates, and Related Disclosures

http://220.227.161.86/15395Link30_540text.pdf

23 SA 550 Related Parties April 1, 2010

http://220.227.161.86/15397Link32_550text.pdf

24 SA 560 Subsequent Events April 1, 2009

http://220.227.161.86/15399Link34_SA%20560_Standard_OKOK.pdf

25 SA 570 Going Concern April 1, 2009

http://220.227.161.86/15401Link36_SA570-final_standard.pdf

26 SA 580 Written Representations April 1, 2009

http://220.227.161.86/15403Link38_sa580.pdf

27 SA 600 Using the Work of Another Auditor April 1, 2002

http://220.227.161.86/18836sa600_aas.pdf

28 SA 610 Using the Work of Internal Auditors April 1, 2010

http://220.227.161.86/16842sa610revised.pdf

29 SA 620 Using the Work of an Auditor's Expert April1, 2010

http://220.227.161.86/18137sa620_rev.pdf

30 SA 700 Forming an Opinion and Reporting on Financial Statements April 1, 2011

http://220.227.161.86/17874sa700annx1.pdf

31 SA 705 Modifications to the Opinion in the Independent Auditor's Report April 1, 2011

http://220.227.161.86/17875sa705annex2.pdf

32 SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the April 1, 2011

Independent Auditor's Report

http://220.227.161.86/17876sa706annex3.pdf

33 SA 710 Comparative Information - Corresponding Figures and April 1, 2011

Comparative Financial Statements

http://220.227.161.86/18793annex1SA710.pdf

34 SA 720 The Auditor's Responsibility in Relation to Other Information in April 1, 2010

Documents Containing Audited Financial Statements

http://220.227.161.86/15578sa720ann.pdf

35 SRE 2400 Engagements to Review Financial Statements April 1, 2010

http://220.227.161.86/18727annex1200410.pdf

36 SRE 2410Review of Interim Financial Information Performed by the April 1, 2010

Independent Auditor of the Entity

http://220.227.161.86/18728annex2200410.pdf

37 SAE 3400The Examination of Prospective Financial Information April 1, 2007

http://220.227.161.86/15410Link45_3400SAE-AAS35.pdf

38 SRS 4400 Engagements to Perform Agreed Upon Procedures April 1, 2004

Regarding Financial Information

http://220.227.161.86/15411Link46_4400SRS-AAS32.pdf

39 SRS 4410 Engagements to Compile Financial Information April 1, 2004

http://220.227.161.86/15412Link47_4410SRS-AAS31.pdf

*Effective date means that the SA is effective for audits of the financial statements for periods beginning

on or after the specified date

III. Guidance Notes/Study Guide/Monograph

1. Guidance Note on Audit of Fixed Assets.

2. Guidance Note on Audit of Inventories.

3. Guidance Note on Audit of Debtors, Loans and Advances.

4. Guidance Note on Audit of Investments.

5. Guidance Note on Audit of Miscellaneous Expenditure.

6. Guidance Note on Audit of Cash and Bank Balances.

7. Guidance Note on Audit of Liabilities.

8. Guidance Note on Audit of Revenue.

9. Guidance Note on Audit of Expenses.

10. Guidance Note on Provision for Proposed Dividend

Text of All applicable Guidance Notes is available in Volume II of Auditing and Assurance Study Material.

These can be accessed by following the path - http://www.icai.org/new_post.html?post_id=6192.

ACCOUNTSAMMENDMENTS FOR MAY 2011&NOV. EXAMS

List of Institute’s Publications: The following List of Institute’s Publications is relevant May,2011. Students may kindly take it into consideration while preparing for the examination.,


ACCOUNTING

IPCC

Paper 1: Accounting IPCC (Group I)
Accounting Standards 1, 2, 3, 6, 7, 9, 10, 13, 14, are covered in the syllabus.

The study material revised in July, 2010 is relevant for May, 2011 examination.

Paper 5: Advanced Accounting<
IPCC (Group II)

Accounting Standards 4, 5, 11, 12, 16, 19, 20 26,29 are covered in the syllabus. The study material revised in January, 2010 is relevant for May, 2011 examination.

PCC

Paper 1: Advanced AccountingAccounting Standards 1, 2, 3, 4, 5, 6, 7, 9, 10, 11,12, 13, 14, 16, 19, 20 26, 29 are covered in the syllabus.

UPDATES & AMMENDMENTS FOR 2012 MAY/NOVEMBER EXAMINATIONS

UPDATES & AMMENDMENTS FOR 2012 MAY/NOVEMBER EXAMINATIONS
List of Institute's Publications: The following List of Institute's Publications is relevant for May/Nov,2012 Exams. Students may kindly take it into consideration while preparing for the examination.


TAXATION
Applicability of taxable services for May 2012 and November 2012 examinations:-
PCC-Professional Competence Examination
It is clarified that in Part –II : Service tax and VAT of Paper 5 : Taxation, students will not be tested on specific questions covering individual taxable services.
IPCC Integrated Professional Competence Examination
It is clarified that in Part –II : Service tax and VAT of Paper 4 : Taxation, students will be examined only in respect of the following taxable services:
1. Practising Chartered Accountant's services
2. Mandap keeper's services
3. Commercial training or coaching services
4. Information technology software services
5. Consulting engineer's services
6. Business exhibition services
7. Scientific and technical consultancy services
8. Technical testing and analysis services

to be updated -

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10 Important Areas in Economic Laws Paper

10 Important Areas in Economic Laws Paper
MOST IMPORTANT AREAS IN ECONOMIC LAWS (MODULE 2 – CS EXECUTIVE):

FEMA
IDRA with specific reference to SEZ, Small Scale Industries etc.
Environment Protection Laws, including NET, PLI Act;
Consumer Protection Act, with recent Case Laws;
Competition Act, 2002 (As amended);
IPR;
Essential Commodities Act;
Standards & Weights Act;
FCRA;
Money Laundering.
NOTE: This interpretation is based on last 5 Years Question Papers. Students are advised to cover all areas in the syllabus. Please avoid selective study approach !.

Ten DONT’s in CS Exams:

Ten DONT’s in CS Exams:

Students are expected to NOT TO DO the following is CS Exams, which may invite low marks:

1. Quoting wrong Section Numbers;
2. Quoting wrong Years of the Act (especially in Economic & Labour Laws Paper);
3. Quoting wrong case laws; name of parties; citations;
4. Striking off lines, paras, words frequently;
5. Bad handwriting (not legible) in Drafting areas;
6. Answers in Bulk Paragraphs, and writing more general answers;
7. Showing poor knowledge in basic concepts, law and procedures;
8. Wrongly quoting Question numbers, especially sub-question numbers;
9. Poor performance in initial questions (first two or three pages in the answer sheet), and last few questions;
10. Confusing answers in practical questions; and not relating the practical question to the question facts, case laws or provisions.

10 Golden Rules to FETCH GOOD MARKS IN CS EXAMS

1) Study the Law conceptually;
2) Quote relevant Sections;
3) Quote relevant case laws;
4) Try to write recent case laws, though not asked;
5) Try to highlight your answers with recent Amendments;
6) Make all answers in Bullet-Points, avoid bulk paragraphs. Give an Introduction to all answers, even in problem questions;
7) Concentrate more on small marks questions; it will add to your totals, and attend ALL questions;
8)Present neatly, especially the initial answers;
9) Impress the examiner by a professional way of writing, especially in problem papers;
10) Write specific answers, dont confuse the examiner, and always use question facts.

Tips on How to Quote Case Laws in CS Exams ?


How to Quote Case Laws in CS Exams ?
Here are few tips:

There are different ways of quoting relevant case laws, and it depends upon the question.

In Theory Question Quote the relevant case in the answer text itself, using brackets. OR write…As it was decided in……………………(case name)…..continue your answer.

DON’T GIVE CASE LAWS AS A FOOT NOTE or by WRITING PLEASE REFER CASE LAW…These are bad practices, and attract low marks.

DONT WRITE as it was decided in the Celebrated Case / Famous Case…because you dont know whether the case was celebrated or famous. You can write so only in such famous case that you know for example: Salomon & Co. (Corporate Veil) or Ashbury Case (Ultra-Vires) or Satyam Case (for Section 408 / Opression & Mis-management.

DONT WRITE CASE CITATION WRONGLY….write only if you know correctly. Because, the examiner may know the Case Citation.

WRITE CASE LAW YEAR IF POSSIBLE….but dont write wrong years…

DONT WRITE THE COURT NAME WRONGLY…Usually students write as was held by The Supreme Court in…Make sure that the particular case law is of the Supreme Court…if you are not sure…then dont write….Identify the Court..as there will be a refernce in brackets…SC (Supreme Court), Del. (Delhi High Court), Mad. (Madras High Court), Ker. (Kerala High Court)

Monday, November 21, 2011

CS Executive: Exam Preparation Tips for GCL GROUP 1


Dear Friends,
I would like to dedicate this brief write up to the CS Executive students which is about how to perform well and score in the General and Commercial Law (GCL) subject of CS Executive course.
First we have to understand that General and Commercial Law (GCL) is a very scoring subject compare to the other subjects of CS, provided we know the exam pattern. If you use your working knowledge of General and Commercial Law (GCL) Acts which you have gained from ICSI study material with good writing skills than you can score around 70  marks in General and Commercial Law (GCL) which is very good toensure more than 50 % aggregate marks.
Kindly note – only working knowledge is enough in General and Commercial Law (GCL) with certain other facts. Reason being the acts which are there in the General and Commercial Law (GCL) Course have no such application in your professional working if you are working purely as a Company Secretary.
ROLE OR USE OF PREVIOUS YEARS’ ICSI GUIDELINES ANSWERS
General and Commercial Law (GCL) is a practical (theory based and not numerical based) paper which needs a good presentation skills.As per my suggestion use ICSI guidelines for previous 5 years to understand the method of solving practical queries. One more thing these practical queries takes very little time in exam provided you are well aware of the technique to deal with them. This is a very important point for time saving.
ROLE OF SCANNER IN GCL PREPARATION
Another important fact is that the ICSI repeatedly asked the same practical queries so in this way completion of scanner is very very important in General and Commercial Law (GCL). Use Scanner from the very beginning. It helps you to recognize which chapter is to be given preference. Prepare a list of Chapter wise frequently asked questions from the Scanner and prepare them properly.
Another useful aspect of practical queries is that sometimes they also help you to understand the theory written in study material. In other words you may use the practical queries as an example to understand the theory written in study material. Isa kehta hain ek teer do shikar. I am sure that this suggestion would be of some help.
Regarding chapters I’d like to say that start your preparation from the small chapters (page number wise). Refer the scanner at the same time to understand the scheme and importance of chapter. As per my understanding main advantage of starting with short chapters is that this trick will help you to settle your mind with technical and legal language of General and Commercial Law (GCL).   
ROLE OF STUDY MATERIAL
In General and Commercial Law (GCL) you have to deal with objective questions which requires through knowledge of the subject. So keeping in view this requirement we may conclude that importance of study material cannot be denied. To deal with objective or multiple choice questions true knowledge of topic is must and which can be achieved by referring to the study material.


Treat the chapters of Cr. P.C. and C.P.C. as most interesting and knowledgeable chapters as you are going to learn about the civil and criminal law of the country. Attach a different attitude with different chapters as it’ll help you to develop an interest towards the chapter.
Make special notes for the chapter constitution of India and grab this chapter fully as this one is the most important one. Discuss some technical chapters like Indian Evidence Act with your friend for better understanding. For conventional list of important chapters use Scanner.
FEW GENERAL TIPS TO DEAL WITH GCL PRESENTATION
1. In practical problems never start your answer with Yes or No unless you are 100% sure. First mention the relevant provision and show/prove through your answer how you draw the conclusion.
One more thing if by chance you are familiar with the question (previously asked in exam) or you know the answer then start your answer with Yes or No with full confidence and prove the same with the help of analysis of provision.
2. Try and always mention the relevant section along with the provision. However, if you are not sure then avoid it.
3. Always use case laws in the exam. Prepare a special case law file especially for the preparation of the chapter constitution of India.Learn all the case laws given in this chapter.
4. During your preparation try and study everything. Everything here means each and every topic. The basic idea behind this point is that you must have something relevant to write about the given topic.
5. Try and make an effort to complete your paper 100%. In other words attempt full paper of 100 marks. You may cut the length of your answer in the end as per the availability of time.
For my ATLAS STUDY METHOD and other tips you are requested to refer my Exam Tips available at the link mentioned below:

 
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