hi this is HARANATH

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A Small Story

Failure: oh my job, it’s really great ,infact ,I love doing my job ,but it takes a lot of hard work to do it da , still I am happy with it

A short story describing about the characters of success and failure…..:) Hope the readers enjoy it   Success: Hi fa(failure) how are you…how’s life going man..   Failure: going good da , and how about you?   Success : always good …J and how’s your job da

.   Success: hmm ..you know what fa(failure) , I always wanted to ask you something… I mean why did you choose this job at first place, infact while we were being recruited you had lot of job options ..but why did you choose this one???   Failure(smiling): why, what’s wrong with this job…hmm ok now  tell me why you did not choose this job, and I will tell you why I choosed it …   Success: well, first of all it’s a painful job, people hate you and you cause them more pain…but I give them happiness, joy and pleasure..   Failure: (smiling) true true,  but  don’t you think that it’s me who lead those people to you. And don’t you see what a noble job I am doing?   Success: well …!A sort of …   Failure: ok let me explain you, see first of all , when people meet me(failure) they are broken, depressed and moved to negative thoughts right..   Success: well yeah..   Failure: see after facing me they slowly overcome their pain step by step and face their worst pain i.e their mistake and fears..and then they move in the path of boldness and perseverance on their target and then they earn the biggest knowledge from me i.e the experience of failure, their weakness, their foolishness, negligence etc…and then after all this they walk to you ..right   Success: true true.   Failure: see there is one more thing you want to know da.. often people hate me because of the pain I cause …infact I never caused them pain at all I always stood to them as a messenger about the truth, their performance ,secrets of you and as a helper on their improvement and achievement…infact there are only some who take me humbly and study me patiently and ever achieve greatly.   Success: ya man every word you said is true ….infact some never take things positively ..and that’s why you are hated a lot …infact you do a lot noble work than me…J   Failure: thank you …anyway its time da I have to go there are some exam results about to be published … I have to go and lets see how much students take me dearly   Success: ya even I got to rush, people who faced you last time is waiting for me this time ….and lot of fresh members are also waiting I have to go to them bye bye …   Farewells see you soon   Source : Ca-Clubindia

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Success and Failure

General topic  Everyone needs success, everyone want to be a successful person of the world but if we want to get success then you need must work hard for that. Sometime we think that some person got their success by luck only, but only that person knows how he got such success. For success there are not just sacrifices enough; but also  true dedication is needed. One should know that there is no shortcut for success.   This is not true that hard work doesn’t pay. Because every little effort makes its impact in building success .AN OCEAN IS MADE WITH THE COLLECTION OF   LITTLE- LITTLE DROPS. Some people are really hard working but they quit at the last moment of success. They are unable to realize that how close they were to success. That’s the main reason that they are just unable to taste their success. It’s just like that someone has made his dish with heart and soul but forgot to put the salt in it. Their thinking is always focused on the negative aspect of life. They don’t count their little efforts but always busy in criticizing themselves. And life is like a mirror, what thought you have in your mind, it will reflect you the same. But some people are unable to know their strength. They just think that some work will be tough and don’t even give a try for that. So that is the reason  for not succeeding.  “There is no failure, but just a step toward success.” YOU ⇒FAILURE ⇒SUCCESS Success is the destination; failure is how you get there. Examination and Success: Student has to learn how to digest the failure, if they can’t get success than they will be disappointed or  in extreme conditions commit suicide, this is not right way to handle the pressure of failure. They should learn how to face the failure and turn failure into success. When exams results are declared, so many students break into tears while seeing their failure in these results. First handle the pressure of exams and learn to digest the failure, until you don’t bear the failure, you can’t reach the ladder of success. You need to set goal for success which you can achieve as you thought Group study or solo: You decide whether you want to study alone or in a group. Some are good at solo where others are good in group. Group study not only helps you in managing time but also helps in setting a daily routine.           Time management: Manage the time in right manner. Keep aside those hours which are free from disturbance, where you can give your whole 100%.                Content: The material, reference books and lecture notes are ideal to study, make proper plan to cover one theory and one practical subject every day. When your confidence level is at its peak, it’s time to study for that hard subject which you tend to ignore while setting your study routine.               Notes:  Make habit of making notes and points, it`s also one of the best habits that you can incorporate into your study plan. If you missed a goal of studying on one day, and it needs to be cover-up during the same week.             Revision:  This is something which is certainly last but not least. Your revision is must before the exams. The more you revise the more the probability of passing as we all know. So must focus on that point to strike your best shot.         Proper planning, confidence, dedications and hard work, can surely get success. Don’t fear of failure just face it and digest, then nothing can stop you to get success.. “Failure is a part of success” Best of luck Have a great career. Regards:   Balu                          Source :

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Perfectness Comes From Challenges

Introduction:   In our life we need to face several challenges in every day. When ever we are facing challenges most of us we thinking about the trouble arising from the challenges and worried about the problem come out of the challenges, but we are getting many good things, benefits and lessons from facing challenges. In this articles I would like to discuss some benefits which we get from facing challenges and how those benefits makes a man perfect.   Knowing the new problems and solutions: Whenever we came across one challenge, we come to know about one new problem, because if we face the regular problems then no challenge that we solve as normal course of action, but challenges we face only on new type of problem which not arise in the normal course. So every challenge we can know one new problem and solutions for solve the same.   Learning new experience: While facing challenges we can learn lot of new experience, some time we learn good experience which that helps in future to use the same and get success. Some time we get bad experience which that helps to avoid the same to get success. Every challenge gives you a lot experience to learn.   Realize your real talents: Every challenges is a new adventure, so while doing that adventure we need to face lot of obstacles, when we try to remove the obstacles, we realize our real talents inside with us. This will give you a new energy and increase knowledge. So every challenge will bring out your real talents.   Improve your self confidence: When we face the challenges and get the success which will improve our self confidence and inner ability very much. When improve our self confidence it will help us to work very active.   Increase our positive thinking: Challenges always increase our positive thinking and remove our negative thought in our mind and work, because while getting success on taken challenges our mind will always fresh and think correct, even if we fails on that it will removes our wrong or negative thought on the taken task. Improve our strategic skills and analyzing capacity: When challenges giving trouble, it makes us to think in different ways to face the same, while thinking different and analysis the situation, we can find out new strategy to solve the same. It will help us to improve our strategic skills and analyzing capacity.   Improve our timing sense: While facing challenges under pressure situations, we need to think always with timing sense, because we need to think the way which gives the fast and speedy solutions to the problems. So it will make us to think with timing sense and improve the same.   Conclusion

: As a normal person in this world, we need to face the challenges in the every work and field. Every challenge gives a struggle. But all challenges make us a perfect person in the world, so don’t fear and avoid taking the challenges. Always face the life as Challenge and get success the same.   Good Luck…   Thank you.    Source:   Krishnan CMA. Ramesh

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Satyam Audit failure

Abstract: In process of reform and internationalizing, our Institute (ICAI) introduces new/revised sets of Standard’s of Auditing. SA 200*(Revised) “Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing” It states the overall responsibilities of independent auditor when conducting an audit of financial statements in accordance with SAs. Stated fundamental principles are;   a. Integrity;   b. Objectivity;   c. Professional competence and due care;   d. Confidentiality; and   e. Professional behavior.   Further SA 240 “THE AUDITOR’S RESPONSIBILITIES RELATING TO FRAUD IN AN AUDIT OF FINANCIAL STATEMENTS” states that, An auditor conducting an audit in accordance with SAs is responsible for obtaining reasonable assurance that the financial statements taken as a whole are free from material misstatement, whether caused by fraud or error.   In recent year, a financial embezzling case has taken place in India (i.e. Satyam fraud). The influence wouldn’t be anticipated. Behind this financial embezzling case, there is a famous auditing firm (i.e. PWC). Why this auditing firm would involves in the financial cases without discovered in time? Why did these huge audit failures take place in famous accounting firms?   Summary; Audit failure means that CA provides error audit opinion for unfaithful financial statements because he or she doesn’t conform to audit standard. Audit risk is the risk that the auditor may unknowingly fail to appropriate his or her opinion on financial statements that are materiality misstated. The main difference of audit failure and audit risk is that CA whether or not conforms to standards of auditing.   Here PWC failed to detect; Inflated bill in Satyam Audit failure – an enlightenment   Abstract: In process of reform and internationalizing, our Institute (ICAI) introduces new/revised sets of Standard’s of Auditing. SA 200*(Revised) “Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing” It states the overall responsibilities of independent auditor when conducting an audit of financial statements in accordance with SAs. Stated fundamental principles are;   a. Integrity;   b. Objectivity;   c. Professional competence and due care;   d. Confidentiality; and   e. Professional behavior.   Further SA 240 “THE AUDITOR’S RESPONSIBILITIES RELATING TO FRAUD IN AN AUDIT OF FINANCIAL STATEMENTS” states that,   An auditor conducting an audit in accordance with SAs is responsible for obtaining reasonable assurance that the financial statements taken as a whole are free from material misstatement, whether caused by fraud or error.   In recent year, a financial embezzling case has taken place in India (i.e. Satyam fraud). The influence wouldn’t be anticipated. Behind this financial embezzling case, there is a famous auditing firm (i.e. PWC). Why this auditing firm would involves in the financial cases without discovered in time? Why did these huge audit failures take place in famous accounting firms?   Summary: Audit failure means that CA provides error audit opinion for unfaithful financial statements because he or she doesn’t conform to audit standard. Audit risk is the risk that the auditor may unknowingly fail to appropriate his or her opinion on financial statements that are materiality misstated. The main difference of audit failure and audit risk is that CA whether or not conforms to standards of auditing.   Here PWC failed to detect; Inflated billing to customers Non-existent cash & bank balances $ I bn Overstated Debtors $ 100 million Operating margin shown high at 24% in Q2 (Sept 2008) as against 3% real profit margin Such manipulation done in earlier years( 6 yrs $ 1.2 Bn) Increased costs to justify higher level of operations   Factors that contribute to this Audit failure are; CA couldn’t carry out audit procedure strictly, Professional judgments were error, Audit report with a qualified opinion was subsidized by management’s representation.   Analysis of Satyam Audit Failure;   The financial embezzlement in Satyam didn’t violate to auditing system, but manipulated financial data according to accounting system. As long as coincidence with regular, “Wipe the Side Ball” could be used.   Audit is a course that needs a great deal of professional judgment. The reason of this audit failure was mainly that CAs was lack of independence, and they were not able to keep enough professional cautiousness and professional skepticism. In the audit procedure, CA was short of sufficient cautiousness and professional skepticism, and was credulous to explanation of manager. Audit models contain system-based and risk-based audit model. System-based audit is based on internal control system. According to analyzing and evaluating internal control system, it could achieve audit goal. According to the risk-based model, auditing firms used a great deal of energy to analyze trade and management risks of the clients. The control of CA profession includes three factors: self-control, government control and independent control. Different factors had different effects. The independence of self-control is the lowest, independent control is the reverse. The independence is the key to ensure audit quality, and makes public believe auditing firm. The PWC don’t bother looking for fraud. The PWC isn’t comfortable being watchdogs.   Other considerable fact is Satyam's auditor fee, Fess jumped from Rs. 92 lakh (as stated in the consolidated balance sheet data) in 2004-05 fiscal to Rs. 1.69 crore the next year. But it was in the financial year 2006-07 when PwC's auditing fee shot phenomenally to Rs. 4.21 crore. It saw a marginal high in the last fiscal with its fee for the year 2007-08 stated as Rs. 4.31 crore. The hike in auditing fee hasn't been as significant in other IT majors such as Wipro and Infosys that too have crossed the crore marks but the jump hasn't been as sharp. On any given year, Satyam's auditor remuneration has consistently been much higher compared to other big IT firms.   Enlightenments;   Auditors obviously play a crucial role in the corporate governance of financial institutions. The clear lesson from the Satyam scam is that the need to adhere the auditing standards and institute’s guidelines more precisely ant to develop the ability to understand and regulate them in audit procedure. Auditors are best placed to detect scams at early stage. All an auditor need to do is;   Build up effective system, Adhere the Standards of auditing and guidelines at paramount level, Ensure the independence of audit, Plan and perform an audit with an attitude of required professional skepticism, Strengthen the training to staff, Proper verification of work done by staff.   We encountered such situation earlier also in case of Enron, Xerox, WorldCom but Satyam scam is the first such a big audit failure in India. We also know that frauds are intentional act by management, so it’s difficult to detect it easily but Auditors have a position from which, if they behaved intelligently and correctly, they could prevent a huge amount of all this fraudulent activities.   Prateek kumar Patel to customers Non-existent cash & bank balances $ I bn Overstated Debtors $ 100 million Operating margin shown high at 24% in Q2 (Sept 2008) as against 3% real profit margin Such manipulation done in earlier years( 6 yrs $ 1.2 Bn) Increased costs to justify higher level of operations   Factors that contribute to this Audit failure are; CA couldn’t carry out audit procedure strictly, Professional judgments were error, Audit report with a qualified opinion was subsidized by management’s representation.   Analysis of Satyam Audit Failure; The financial embezzlement in Satyam didn’t violate to auditing system, but manipulated financial data according to accounting system. As long as coincidence with regular, “Wipe the Side Ball” could be used.   Audit is a course that needs a great deal of professional judgment. The reason of this audit failure was mainly that CAs were lack of independence, and they were not able to keep enough professional cautiousness and professional skepticism. In the audit procedure, CA was short of sufficient cautiousness and professional skepticism, and was credulous to explanation of manager. Audit models contain system-based and risk-based audit model. System-based audit is based on internal control system. According to analyzing and evaluating internal control system, it could achieve audit goal. According to the risk-based model, auditing firms used a great deal of energy to analyze trade and management risks of the clients. The control of CA profession includes three factors: self-control, government control and independent control. Different factors had different effects. The independence of self-control is the lowest, independent control is the reverse. The independence is the key to ensure audit quality, and makes public believe auditing firm. The PWC don’t bother looking for fraud. The PWC isn’t comfortable being watchdogs.   Other considerable fact is Satyam's auditor fee, Fess jumped from Rs. 92 lakh (as stated in the consolidated balance sheet data) in 2004-05 fiscal to Rs. 1.69 crore the next year. But it was in the financial year 2006-07 when PwC's auditing fee shot phenomenally to Rs. 4.21 crore. It saw a marginal high in the last fiscal with its fee for the year 2007-08 stated as Rs. 4.31 crore. The hike in auditing fee hasn't been as significant in other IT majors such as Wipro and Infosys that too have crossed the crore marks but the jump hasn't been as sharp. On any given year, Satyam's auditor remuneration has consistently been much higher compared to other big IT firms.   Enlightenments; Auditors obviously play a crucial role in the corporate governance of financial institutions. The clear lesson from the Satyam scam is that the need to adhere the auditing standards and institute’s guidelines more precisely ant to develop the ability to understand and regulate them in audit procedure. Auditors are best placed to detect scams at early stage. All an auditor need to do is;   Build up effective system, Adhere the Standards of auditing and guidelines at paramount level, Ensure the independence of audit, Plan and perform an audit with an attitude of required professional skepticism, Strengthen the training to staff, Proper verification of work done by staff.   We encountered such situation earlier also in case of Enron, Xerox, WorldCom but Satyam scam is the first such a big audit failure in India. We also know that frauds are intentional act by management, so it’s difficult to detect it easily but Auditors have a position from which, if they behaved intelligently and correctly, they could prevent a huge amount of all this fraudulent activities. Source :  Prateek kumar Patel CA-Clubindia

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BUSINESS ENVIRONMENT

BUSINESS ENVIRONMENT

1. RELATIONSHIP BETWEEN ORGANISATION AND ITS ENVIRONMENT :

The various interactions between organisation and environment can be analysed as under:

1. EXCHANGE OF INFORMATION :

Inflow:

1. Organisation analyses the external environment variables, generates important information, and uses it for its planning, decision-making and control purposes.

And to get over the problems of uncertainty and complexity..

2. Information is to be generated on economic activity and market conditions, technological developments, social and demographic factors, etc.

Outflow:

The organisation transmits information to several external agencies:

1. Voluntarily: Product Advertisement, Road Shows, etc.
2. Inadvertently: It is possible to obtain information from the behaviour of the organisation itself. E.g. VRS Plan Announcement
3. Legally: Reports/Returns to Governmental Agencies, investors, employees, etc.

2. EXCHANGE OF RESOURCES :

       Inflow:

1. Organisation receives inputs- human, physical, finance and technology from the external environment through contractual and other arrangements.
2. A business enterprise competes and collaborates with other organisations for consistent supply of inputs.

             Outflow:

1. Organisation is dependant on external environment for disposal of output of products and services to wide clientele.
2. This is an interaction process – perceiving needs of external environment and catering to the needs of customers, employees, shareholders, creditors, etc.

3. EXCHANGE OF INFLUENCE AND POWER :

         Inflow:

1. The external environment holds considerable power over the organisation by virtue of its command over resources, information and other inputs.
2. It offers a range of opportunities, rewards on one hand, and set of constraints, threats on the other.

             Outflow:

1. External environment is subject to the influence and power of the Firm in some respects.
2. Organisation can dictate terms to external forces. E.g., Resources which are consumed by and organisation should be utilized gainfully.

Direct competition is between organizations, which are in same business activity. At the same time, competition can also be indirect. For example, competition between a holiday resort and car manufacturing. Company for available discretionary income of affluent customers is indirect competition.
 II)  SUPERNATIONAL ENTERPRISE:
It is a worldwide enterprise chartered by a substantially non-political international body such as IMF or World Bank. Its functions are:

1. International business service and it performs service in nations which permit its entry.
2. It should be able to draw the economic world closer together.
3. It could serve all nations without being especially attached to anyone of them.

III)     COOPERATION IN A COMPETITIVE     ENVIRONMENT:

In competitive environment, cooperation between different member firms can be compared to oligopoly. In oligopoly, a small number of only manufactures/sellers of a product may join together to have monopolistic behaviour. An example of oligopoly can be Organization of the Oil Exporting Countries (OPEC).

Cooperation can take the following forms –

• Cooperation in organisations forming cartels (a term used to define the groups in oligopoly) may be in form of deciding market shares, prices and profits.
• Business arrangement with enterprises in related activities. E.g. Co-branding, tie-up, etc
• Kieretsus.

IV)  KIERETSUS :

The benefits of cooperation are seen in Japan, where large cooperative networks of businesses are known as kieretsus.

These are formed in order to enhance the abilities of individual member businesses to compete in their respective industries.

In Kieretsu members remain independent companies in their own right: the only strategy they have in common is to prefer to do business with other kieretsu members, both when buying and when selling.

Kieretsu members are peers and may own significant amounts of each other's stock and have many board members in common.

They are different from conglomerates (Common in western countries and also found in India) wherein all members are lineated through ownership pattern.

A kieretsu also differs from a consortium or an association, as the primary purpose of a kieretsu is to share purchasing, distribution or any other functions.

Source: CA-clubindia

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Your GOAL

            This is the main feeling that trespass from our heart at certain stage of life. After achieving an age, after being a graduate or somewhat …., we are bound to think what we have achieved in our life???

When we want to mark our success, we are empty handed. We forget to count our short little success that had made us. We forget the rule of introspection. We got into d dilemma of guilt.

Our thinking turns like that “ I am 25, 30,35 ….or still doing CA and has not achieved anything….or like even I am CA, what I have achieved so far…? There are much more successful persons who have achieved so much. but what about I ? where I really stand ?

These confrontation are not just upto professional level , but also comes on the personal level too , where one is unable to incorporate with others. It creates more fuss in relationships , life ,….n whole world.

Everywhere in world , it seems like nothing has remained special. Its an obvious thing to curse the circumstances which hold a person backward in his life. AND pray silently to his  heart ….

“wish that I could move on , cant let go its too strong

Just like that and that you are gone, was this how you wanna it to be”

But we forget one thing  that past is always past. No matter whatever would be the reason to hold you back , don’t let that again surf into your mind. DON’T BE A PRISONER OF YOUR PAST.

“ rise above the storm , you can find what you have looking for”

Life is about creating. The more we create ,we better use ourself, the more we would be happy with ourself.

Accept the mistakes from past and say to yourself “ I will create my life in much better way this time. I  will be the best “

Think about today .check your own position where you stand . think about the point where you really wanna stand. Because life is not comparing our life with others . Its about creating a new of you everyday with the base of last success . think about the opportunity which you can seize from today , which you can get in tomorrow with the base of your hardwork , endeavour , passion , desire and never giveup attitude.

Conclusion

SO ALWAYS HAVE A VISION OF YOUR GOAL TO MAKE BLAST

Source: Renu

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90-10 Principle

Discover The 90/10 Principle
It will change your life (or at least, the way you react to situations) 10% of life is made up of what happens to you.

...90% of life is decided by how you react...
What does this mean?
We really have NO control over 10% of what happens to us. We cannot stop the car from breaking down. The plane will be late arriving, which throws our whole schedule off. A driver may cut us off in the traffic.The other 90% is different. You determine the other 90%.
How?... By your reaction.
Do not let people fool you. YOU can control how you react.

Let us use an example...

You are having breakfast with your family. Your daughter knocks over a cup of coffee onto your business shirt. You have no control over what has just happened. What happens next will be determined by how you react.

You curse. You harshly scold your daughter for knocking the cup over. She breaks down in tears. After scolding her, you turn to your wife and you criticize her for placing the cup too close to the edge of the table. A short verbal battle follows.

You storm upstairs and change your shirt. Back downstairs, you find your daughter has been too busy crying to finish her breakfast and getting ready to go to school. She misses the bus. Your spouse must leave immediately for work. You rush to the car and drive your daughter to school.

Because you are late, you drive 40 miles per hour in a 30 mph speed limit zone. After a 15-minute delay and throwing $60.00 traffic fine away, you arrive at school. Your daughter runs into the building without saying goodbye.

After arriving at the office 20 minute late, you realize you forgot your briefcase. Your day has started terrible. As it continues, it seems to get worse and worse. You look forward to coming home. When you arrive home, you find a small wedge in your relationship with your wife and daughter.Why? Because of how you reacted in the morning.
Why did you have a bad day?

A) Did the coffee cause it?
B) Did your daughter cause it?
C) Did the policeman cause it?
D) Did you cause it?The answer is "D"

You had no control over what happened with the coffee.How you reacted in those 5 seconds is what caused your bad day.
Here is what could have and should have happened.

Coffee splashes over you. Your daughter is about to cry. You gently say: "It's okay, honey, you just need to be more careful next time." Grabbing a towel you go upstairs and change your shirt. You grab your briefcase, and you come back down in time to look through the window and see your child getting on the bus. She turns and waves. You arrive 5 minutes early a cheerfully greet the staff.Notice the difference? 

Two different scenarios. 
Both started the same. Both ended different. Why? Because of how you reacted.You really have no control over 10% of what happens in your life.
The other 90% was determined by your reaction.Here are some ways to apply the 90/10 Principle.

If someone says something negative about you, do not be a sponge. Let the attack roll off like water on glass. You do not have to let the negative comments affect you.

React properly and it will not ruin your day. A wrong reaction could result in losing a friend, being fired, or getting stressed out.

How do you react if someone cuts you off in the traffic? Do you lose your temper? Pound on the steering wheel? (a friend of mine had the steering wheel fall off), Do you curse? Does your blood pressure skyrocket? Who cares if you arrive 10 seconds later at work? Why let the cars ruin your drive?Remember the 90/10 Principle and don't worry about it.

You are told you lost your job. Why lose sleep and get irritated? It will work out. Use your worrying energy and time to find a new job.

The plane is late. It is going to mangle your schedule for the day. Why take out your frustration on the flight attendant? She has no control over what is going on. Use your time to study, get to know the other passenger, why stress out? It will just make things worse.Now you know the 90/10 Principle. Apply it and you will be amazed at the results. You will lose nothing if you try it. 

The 90/10 Principle is incredible. Very few know and apply this Principle.
The result?
You will see it by yourself!

Millions of people are suffering from undeserved stress, trials, problems and headaches. We all must understand and apply the 90/10 Principle. It can change your life! Enjoy it!
It only takes willpower to give ourselves permission to make the experience. Absolutely everything we do, give, say, or even think, it's like a Boomerang. It will come back to us.

If we want to receive, we need to learn to give first. Maybe we will end with our hands empty, but our heart will be filled with love. And those who love life, have that feeling marked in their hearts.



Sorce   :   Internet

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ICAI Live Classes for CPT & IPCC Courses from 2nd May, 2011 to 12th July, 2011

The second batch of Live Classes has been postponed till further notification.

The Delhi Live Classes registration form has to be submitted at:
Dak Receipt Counter, ICAI
ICAI Bhawan, Ground Floor, 52, 53, 54, Institutional Area,
Vishwas Nagar, Shahdara, Near Karkardooma Court,
Delhi-110032.


source:     ICAI

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LAW- IPCC Hindi Medium Paper

                                       The Institute of Chartered Accountants of India

                                                 [Set up by an Act of Parliament]

ICAI BHAWAN
Post Box No.7112, ICAI BHAWAN, Indraprastha Marg
New Delhi – 110002

TO BE PUBLISHED IN PART III SECTION 4 OF THE GAZETTE OF INDIA
NOTIFICATION 5th May, 2011

No. 13-CA (EXAM)/M/2011/III: - In continuation to the Institute’s Notification No. 13-CA (EXAM)/M/2011
dated 12th January, 2011, it is notified for the general information that Group – 1, Paper - 3 – Law,
Ethics and Communication of Professional Competence Examination and Group – 1, Paper - 2 - Business
Laws, Ethics and Communications of Integrated Professional Competence Examination held on 5th
May-2011 in respect of candidates who had opted for Hindi medium stands cancelled. The said
examination for the candidates who had opted for Hindi medium will now be held again on 17th May -
2011 (Tuesday) from 2.00 PM to 5.00 PM. The venues of the examinations will remain unchanged.
Admit Cards already issued would remain valid.

G. Somasekhar

Additional Secretary (Examinations

source:   www.icai.org

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