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Tag Archives: Chartered Accountant

There are many students who are willing to study CA but don’t know any information about it. Many approached me for enrollment information in CA. So I thought it would be better if I put here for everyone.


CA is a professional degree in financial accounting. Here you have to understand the difference between academic and professional degree. Those who complete CA receives ACA degree initially and with time and following requirement, they become FCA. In Bangladesh, ACA degree is offered by Institution of Chartered Accountants of Bangladesh (ICAB). There is two parts of CA study which have to be done simultaneously. First part is theoretical part and second part is practical part. In theoretical part, a student have to appear on exams on several papers depending on which level he is in. Under the current syllabus, there are 3 level containing total of 18 subjects. On other part, the practical part, a student have to undergo 2 to 4 years of practice as article student. Years of articleship depends on the academic level completed earlier. ICAB website is referred for details in this context.

Entry Requirement:

Entry requirement in CA is determined by ICAB is published in ICAB website. You can see the requirement in details in the this link (ENTRY REQUIREMENT). Students completing HSC or A level can also enroll in CA.

Starting CA:

A student have to start with practical part. For that, he/she has to join in a CA firm and get registered with ICAB. Registration can be availed after probation period of the firm he/she has joined. Articleship starts from the date of registration. At the time of registration, a student have to enter in a tri-party contract. Three parties are student his/herself, the firm and ICAB.

Study and Exams:

A student can appear on exams of theoretical part after completing 10 months of articleship period. Exams are held two time a year during June and December. A student can sit for exams sessions after completing 10 months of  articleship. There are total 3 level in theoretical part. Knowledge level, Application level and advance level. Knowledge and Application level consist of 7 subject each where advance level has only  4 subjects. A student starts in knowledge level and after passing all 7 subjects of knowledge level they move to application level. It is to be noted that student can’t attend exams from two level in one session. At present student have 10 attempts to complete both knowledge level and  application level. For advance level students will get 6 attempts. Each session of exam is counted as an attempt whether a student appears in the exam or not. If levels are not completed within the mentioned number of attempts, all passes in that level will be nullified and student have to start over from the same level. Students don’t have to pass all 7 or 4 subjects at a time rather they can pass paper by paper.


there are no cost when student joins in a CA firm. However, student have to pay taka 30,000 at the time of registration in ICAB. there are no annual subscription fees. Student have to pay exam fee during each session in following manners taka 1300 per subject in knowledge level, taka 3000 per subject in application level and taka 5000 per subject except case study subject in advance level. Exam fee for case study is taka 10,000. Students have to pay for a one time coaching class in each level. Coaching class fee is added with registration fee for.knowledge level. However coaching class fee for application level is taka 15,000 and taka 15,000 for advance level except case study, taka 25,000 for advance stage case study.
In CA, not only students pays but students also get paid. CA firms pays there students allowances per month depending on their firm policy. however this amount can’t be less the amount determined by ICAB. At present ICAB have fixed allowance as tk 3,000 per month for first year student. tk 3,500 per month for second year student, tk 4,000 per month for third year student and tk 4,500 per month for fourth year students.

Achieving Degree:

When a student successfully completes articleship, he achieves CA(CC) title.  CA(CC) means CA course complete. It is earned even if no subject is passed in theoretical part. A student have to complete both practical part and theoretical part in order to pass CA course and achieve ACA degree. ACA means Associate Chartered Accountants and is a person who have successfully passed CA course. When a person become an ACA, he/she may apply for membership in ICAB.

I believe these are the basic information prospective students needs to know of they are interested in studying CA in Bangladesh. If any more information is required, you can leave comment or contact with ICAB for more details.


So another year is gone. 2012 is joining in the page a history. It came with a buzz of dooms day. Mostly people will remember 2012 as a possible year of doomsday. Apart from that 2012 was a historic year for the world. US election, Financial crisis of Greece, London Olympics, Crisis in Gaza and many other important events. For my country, Bangladesh, 2012 memorable too. Many major events took place during the year but unfortunately very few of them are good for the country. But today I’m not writing anything about my country or about the world. Today I will write about my self and was 2012 for me. As an accountant, we have to prepare financial statements at the end of an accounting period. Tonight I set down for the year-end calculation of life.

2012 was a year of expectation, achievement and failure to me. I had so many expectations and targets for 2012. I was able to meet some of them and failed to do others. Through out the year, I experienced many things for the first time. Some of them are memorable for life time and others are ok. But now let me begin the year-end calculation of my life.


1) I was in a turning point of my life when 2012 started. I just finished my internship and was waiting for the grade. I was in so confused about what to do next. I had so many options in my hand. I needed to think very carefully and choose a path. People around me gave different types of advises. I analyzed them very carefully but still had many good alternatives. I was expecting to overcome this situation and choose the right path.

2) When I entered in undergrad program, my target was to achieve CGPA at least 3.50 out of 4.00. When I was waiting for intern grade, I calculated and found that my CGPA will be stuck at 3.49. I was expecting to get an “A” so that it could push my CGPA to 3.50

3) My friend circle always try to organize an annual trip. I was expecting to have another tour in 2012. I never been to Cox’s Bazar and saint martin’s island before 2012. Though these are very common place for tour, I never had the chance to go there. I was hopping to go this time around. Although I had another reason to go there and that was to meet with my girlfriend.

4) I got admitted in ICMAB on December 2011. I was so serious with it. I started to study hard and prepare for the exams. I was expecting to appear in April 2012 exam.

5) When I finished my internship, I was offered a job at that organization. I refused their offer with a plan to study CA. To be a CA was my childhood dream. During November & December of 2011, I applied in different CA firm to join in. However, I did not get any response. I was Expecting that I could start my CA study by 2012.

6) I was expecting to get enrolled in ICAB as quickly as possible so that I can attend in June 2013 exam (it takes almost 18 months).

7) I was expecting to finish reading all the books of CA 1st level (Knowledge level of professional stage) and then start reading 2nd level books.

these were the expectations I started 2012 with. My plan was to fulfill all those expectations by 2012. Now lets come to the my achievements in 2012.


During 2012 I had following achievements.

1) During 2012 I completed my graduation from North South University. I scored my expected CGPA. Though I achieved it not the way I planned. But still I scored CGPA 3.5 out of 4.00. It took me 13 semesters to complete my BBA. Though I planned to finish it by 11 semester. I could actually finish it by 11 semester. But later I changed my plan. Anyway, that’s another story.

2) We had the tour I mentioned in expectation part. Me and my friends went for a week-long tour. Our route was DhakaChittagong-Bandorban-Cox’s Bazar-Saint Martin’s island-Cherea dip-Cox’s bazar-Chittagong-Dhaka. It was a wonderful journey. We had so much fun. And yes, I meet with my girl friend. I won’t never forget that day.

3) I overcame with my confusion and determined to pursue my childhood dream; to be a CA.

4) On April 2012, I joined in A. Qasem & Co. Chartereed Accountants. It is one of the renowned CA firm and the first CA firm in Bangladesh. I got ICAB registration on June and will appear in May-June 2013 exam.

5) I passed one of two subject exam I appeared in ICMAB. Now I’m done with 500 marks of 2100 marks to get ACMA degree.

6) I start auditing. By the end of 2012, I have audited 7 organizations. I went out of Dhaka couple of times for auditing purpose.

7) I finished reading more than half of the books of CA level 1.

I also had few small achievements during 2012. Now let me jump to the failure section.


Though I achieved many things, I had few failure during 2012. Fortunately the numbers of failure is not that high.

1) I was not able to push my CGPA with intern grade. I had to get back to university for another course. I took taxation course to replace the working capital management course. This increased my CGPA to 3.50. Although my number of credit hours increased.

2) I got several promising and lucrative job offer but I refused them all. Even though I had the opportunity, I did not accept any job offer. Though I am not considering this one as my failure. Instead I should treat it as my strength to stay determined.

3) I failed to finish reading all the books of CA level 1. Still continuing my reading process.

4) I appeared in August 2012 exam of ICMAB. I attended two exams. I passed in one and failed in another. The subject I failed in was Intermediate financial accounting, the subject I like and the subject I thought I was good at.


During the year I lost my eldest aunt (paternal side). She used to love me so much. I too cared for her. I pray to Allah to bless her soul and put her to Jannah. Another loss of the year  is my friends. I lost communication with most of my friends. After joining in a CA firm, I restrained myself from friends so that I can focus on my ICAB & ICMAB studies. Also I became too busy with auditing. I sincerely hope that my friends don’t forget me. I will get back to them as soon as I finish my articular period or I become a chartered accountant. Till then, I hope they all will be well.

Performance analysis:

During our audit, we do lots of performance analysis. I think I should do a bit of analysis on my performance, expectations, achievements and failure. Despite of failures, the whole year was great for me. I am still following the path I have chosen. I’m still perusing the strategies I prepared for my life. 2012 was ultimately a great year for me. after 2003-5, I got another great year. It is the year when I took the control of the path of my life. I stayed still in the turning points of my life.

2012 was good for me. I hope 2013 will be good too. I hope 2013 will be good for us, our country and for the world. I pray to Allah for our bright future.

Now we are in new year’s eve. Only few moments left before we enter in 2013.  I’m hopping you all are prepared to accept 2013 and let go 2012. Thanks for reading the blog and I’m wishing you Happy new year!!!


Finally I am done with exams. I have attended  December 2012 exam organized by ICMAB for professional level 1 courses. I have passed one of four courses in previous exam. During that time I appeared in the exams of two courses. Unfortunately I failed in one. This time I have attended the exams of the subjects. Thous are Intermediate financial accounting, Cost accounting and Management & Marketing Management courses.

It was very tough for me to get the time to attend the exams. I get very little opportunity to do or take part in anything as I have to give lots of time in Auditing or working for the CA firm. Also I have to study CA books. This time I was very fortunate. My senior brothers in the audit team granted me leaves during exam dates. Because of them I had the opportunity to appear in all exams.

Lets now talk about the exams. My Management & Marketing Management exam was very good. I’m sure that I will pass this course. But Financial accounting and Cost accounting exams were not that good. I answered near about 85 in financial accounting (IFA) and 70 in Cost accounting (COA). I’m confused about how my exams were. Though I answered 85 in IFA, I did not get the right answer in 2 maths. On the other hand, I answered 70 in COA where I am sure that all my answers are correct. But I’m not keeping my hopes up. In order to make sure that I don’t feel bad after bad result, I’m thinking that I will fail in this exam. But I don’t want to believe that I will fail. I’m actually hoping that I will pass at least 2 subject this time. If that happens, I will get admitted in next level (level 2).

Though December exams are over, I will have to sit in April 2013 exam. But now I have to focus on May-June 2013 exam of ICAB. My prime target is to be Chartered Accountant. Therefore I must be very serious about the exams of ICAB and be ready for the exam.  I want to be a professional accountant. Wish me luck!!!


I have completed 16 years of academic education in November 2011 as I finished my undergrad from North South University (NSU). With this 16 years of schooling I have earned a good academic qualification. But my Student status did not changed. Now I am a student of both Institute of Chartered Accountants of Bangladesh (ICAB) & Institute of Cost & Management Accountants of Bangladesh (ICMAB), two recognized accounting body of Bangladesh. After achieving good academic qualification, now I aiming to achieve professional qualification. In our current job market setting, no one can prosper unless one has some professional qualification. By professional degree I did not mean professional experience. Experience is one thing and qualification is another. While achieving the qualification you will become experienced.  Anyway, as a process of achieving professional qualification, I am aiming to achieve two respected professional degree , CA & CMA, simultaneously.

One might say that it is difficult to achieve these two degrees simultaneously. Of-course it is difficult but it is not impossible. I am mainly focusing on CA and trying to complete CMA as both covers interrelated topics.

I appeared in any professional exam for the first time in August 2012 exam of CMA. I appeared in two exams (IFA & IT) of CMA Level 1. Earlier I have been exempted from appearing in all four exams of Foundation level. By the way, CMA have 5 levels including foundation level. Each level covers 4 subjects. After completing all the curses, a student have to undergo in internship. Including internship, CMA is an exam of 2100 marks. Anyway, I had quite an experience while appearing in the exams. They are different from academic exams. My exams were good even though I was not satisfied with IFA exam.

The result of August 2012 exam was published yesterday. I have passed in IT but failed in IFA. I  also noticed that only 3 student passed the IFA exam. I really felt bad as i failed in accounting for the first time. I have studied Accounting for last 9 years and yet I could not pass the exam. Later I did some calculation. I found out that I have already completed 500 marks out of 2100. B receiving exemption, I have completed 400 marks of foundation level and as I passed in one subject i passed another 100 marks. In total I  have completed 500 marks which is 24% of the total requirement of CMA degree. This cheered me up a bit. Moreover i felt good when I thought that I have been acknowledged by a professional body that I am good at IT.

Now I am preparing for December 2012 exam. I am planning to appear in remaining 3 exams level 1. Also I am preparing for the May-June 2012 exam of CA. Pray for me.


My life long dream is to be a Chartered Accountant. In order to fulfill my dream I joined A. Qasem & Co Chartered Accountants giving up the opportunity of jobs with good salaries. AQC is an affiliated CA firm with globally recognized firm PriceWaterhouseCoopers (PwC). It has been 4 months since I have joined in AQC. During these four months I spent 2 months in the firm and another 2 months in client. During these 4 months I witnessed and got different advices for and against these profession and the firm.

I was told to think carefully before I apply for registration in ICAB. Some well wishers advised me to try for RRH which is a member firm of KPMG. So I thought thoroughly and from different perspective. And then i took my final decision and that is stay in AQC and become an articled student. So today I submitted my certificates and applied for registration under AQC. I hope soon I will get the registration. I am looking forward to attend June 2013 exam.

I don’t know whether becoming articled student at AQC is a good idea or not. But I will stick to my decision. These decision might lead me to better or worse position. I certainly hope that this decision make thing worse. i will try my level best to make it better.

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