Articleship – The Journey…
“Agar ap articleship karte ho,
to apke paas padhai k lie limited time rehta hai, aur apko pata hota hai k mere
paas itna time hi hai padhne k lie, aur usme ap padhai karte bhi ho…but agar ap
articleship nai karte ho, to apke paas padhai k lie both time hota hai, jiske
wajah se ap padhai ko defer karte jate ho aur phir wo padhai kabhi nahi hoti..”
Well, these were the lines by CA
Sushil Goyal (a member of the Institute Of Chartered Accountants Of India), the
lines which inspired me to go for articleship. I was on cloud 9 when I saw my
result, clearing both the groups of the level (IPCC) in the very first attempt,
at the edge of my seat, listening to CA Sushil Goyal’s motivational speech and
waiting to get the certificate of ITT, to jump out for dropping CV’s for
articleship in the best places (agar vacancy khatam ho gayi to??).
The day was 8th August, 2012,
the day immediately following the day of my results, when I realized something,
“We never put so much stress in
deciding to go for CA, than we do to go for articleship”
And this happens just because we
see a sudden change in our daily routine in the near future.
Articleship is an experience
which every one of us should have, if we are pursuing the course. The only
opportunity to go into the practical life, to make mistakes, to learn, to step
into the corporate world, to communicate with different levels of authorities,
to build confidence and all these before becoming a Chartered Accountant. This
is as similar as thinking to hit a century before actually going and hitting
it,
Articleship is an opportunity to
get into various fields like taxation, auditing etc. Auditing is the most
important aspect in the course of chartered accountancy. CA does not only mean
a Chartered Accountant, it even means a Certified Auditor. There are different
areas in auditing such as :
• Internal Audit
Where we get the experience of
knowing the internal processing, the operations of the company and how they are
carried out at various levels. How a railway coach is built, how hotels
operate, how an NBFC (Non Banking Financial Company) works and so on and that
too as an ‘Auditor’ before becoming one.
• Statutory Audit
Where we get to know about the
company at a macro level, to report to the shareholders of the company.
And many more (Tax Audit,
Concurrent Audit) …..
We gain a lot of advantages of
going through articleship, the best being the responsibility part, where we
learn to take up our responsibilities as well as to act in the best manner
possible.
The main advantage of going through
articleship, which I have gained, is an all together different lifestyle, a
different attitude, a different level of maturity, a different view to the
financial statements, a different level of communicating with the different
levels of authorities and a very low level of nervousness( Which we all face
while communicating with higher officials).
All these may trouble ourselves
for some period, but don’t forget the words (if you have read) at the point,
where the construction of metros is going on, which present itself as...
“Today’s pain is tomorrow’s
gain”
The same applies to every aspect
and every stage of our life, but yes, it doesn’t apply to “Tomorrow”.
Audit Representative
Lodha & Co