Unique feature of the chartered accountancy curriculum is balanced approach towards theory and training by way of emphasizing commencement of the training at the beginning of the chartered accountancy curriculum and neither a stand–alone theory nor a practice without theoretical knowledge would make a professional successful. Followings are the objectives of the training: (a) Developing skills in applying theoretical knowledge to practical situations (b) Inculcating a disciplined attitude (c) Imbibing due professional orientation (d) Developing ethical values.