Dear Sir / Ma'am

Most respectfully i want to state that if a chartered accountant is become from india is worked in india only or also worked in other country

sir i intend to know whether institute itself has the mechanism to rectify the mistake of non-mentioning of roll no in the exam sheet committed by the examinee
bcos the examinee has not informed anything to the institute till date. However examinee is under dilemma as to whether he has qouted the roll no or not as a result of which he has not approached the institute. Besides,whether
invigilator has any duty of matching the roll no of the individual examinee and then handing over the exam sheets to the institute. in the given case invigilator as well as representatives have not queried regarding this issue on the next day of the said incidence.

Sir..I have passed CA final and now working as an employee. I have one doubt about the practicing, shall i join as partner in any audit firm and do the activity in evening (after my office hours)? Can i do like this?

Is it contravening of CA professional ethics?

Respected member,
may i know,what is the proccedure for apply in KPMG firm & delloitte and any other related firm for the Articleship?

pls tel me wthr articleship can be pursued outside india say in dubai,bahrain.....does the institute specifically says that articleship should be done within india?

though there is no official provision for break in articleship but can such a break be taken?pls reply ...

Respected Sir,

ABC Company get Excise Duty Exemption
The said Company purchased Raw Material
with Excise duty.

Can Company pass on benefit of Cenvat Excise Duty to it's customer ?

Your immediate reply will be highly appreciated

With best regards,


Vilas Choudhari

HI,
PLZ TELL ME ABOUT ON WHOME FAVOUR SHOULD DD SHOULD BE TAKEN 4 GUNTUR BRANCH 4 100 HOURS ITT COURSE.

[A[.Case Study : KAMINI BANK


MR. KB. Vatia Branch Manager of Kenya Main Branch of Kamini Bank was wondering as to what can be done to restore the punctuality of the staff in his occasions during a day, which resulted in work remaining incomplete, and payment of overtime wages for its completion.


The problem was generally not faced by other banks in Kenya, except the Bharat Bank, another Indian Bank having branches in Kenya. Other local and British Banks were able the exercise sufficient control over their staff to ensure proper attendance.


Initially Mr. Vatia tries to[persuade these staff to be punctual He sermonized them on several , occasions None of these, however, made any dent of the problem. Falling in these methods he resorted to punishment to the erring members of the staff. This led to some improvement but not to the desired exztent. Mr. Vatia also felt that prolonged use of this method might indeed lead to a more serious trouble. He therefore thought of analyzing and identifying the cause of the problem His investigation on the habits formed revealed that the unauthorized “time off” was used mainly for personal work which included shopping, personal errands. Meeting friends, going for coffee, etc, when caught, the general explanation given by the staff was that he had gone out for a : cup of :coffee. Mr vatia noticed that no canteen facilities were available in the branch nor was there any space there is could be set up. The British and other local banks, however, had made adequate provision for the purpose.


An automatic coffee vending machine was installed but the move did not succeed as the staff complained that the coffee given was not up to the standard. The members of the staff protested and refused to use the machine.



Days passed, one day it occurred to Mr. Vatia that the muster roll of the branch did not have any provision of making the period of the absence by the members of the staff in the event they had to go out for coffee. It was not possible to know or to control the period of his absence. To overcome this, he decided to install “time -- clock” at the main gate with in and out trays for attendance cards. The staff was advised to use these cards for making their arrival and departure and also the absence periods. Authorised outside work could be authenticated by the immediate office supervisor.


The Staff members brought the idea to the notice of the branch union. There was resistance to the idea initially .Mr vatia however pointed out. The them that this was a scientific method of recording the attendance and it was not possible to falsify the same. As it happened, during that period only services of three members of the staff were terminated for dishonesty and fraud. They had altered the time marked in their muster roll for departure, thereby claiming overtime for periods in which they did not work. This was proved by the photocopy of the day’s muster roll taken by Mr. Vatia from time to time by an unscheduled visit to the branch late at night without any indication to any one in the branch.


Mr. Vatia pointed out to the union representatives that by the introduction of “time clock” the tem0ptation to alter time by the members of the staff . The Union members almost came round to accepting the idea but still were not fully convinced. Round to accepting the idea but still were not filly convinced. At this stage, the regional manager, who came to know of the proposal of installing the clock, suggested to Mr. Vatia that as no other bank in Kenya was adopting this Procedure, he should have this scheme approved by the Secretary of the Kenya Bankers Association.



The meeting with the secretary was a failure, He was a man of old British tradition and was shocked at the idea of introduction of a time clock in the banking industry there.All efforts by Mr. Vatia to convince him that there was nothing wrong in it and that most officers of major corporations had this systemic not move him. Other bankers, when individually contacted, also did not favour the idea.


Not willing to go all alone the Regional Manager advise & Mr. Vatia to shelve the idea.



Questions :

1. What was wrong in the approach to the change suggested by Mr. Vatia ?

2. If you were to manage this change, in what way would your approach be different from the one adopted by Mr. Vatia. ?


3. If you were the Regional Manager then , what advicde your would have given to Mr. Vatia.?


4. Do your think that the “time clock” at the main gate will solve the problem faced by Mr. Vatia ?

How to prepare for audit paper.
Which book to refer?
Module is better or refrence books.
please help