Hi My Dear All Friends and Students,
I want to share my views on "How to pass CA Exams".So Apart from all you doing (Working Hard and even working Smartly)this Might help you:-
We all Know to pass CA Exams we need to Work Hard day and night need good Conceputal base good memory and evrything apart from all this one also need to stress on PRESENATION. The question rises what is Presentation?
Writing question with Clean and Neat hand writhing? Leaving Margin Left and Right Hand side of the Copy? Starting a New answer from the Fresh Page? Giing Black and Blue pen effect in the copy ?
You may be right aboe all Includes 'Presentation' But here I want to Stress On one more thing.. In CA exams WHAT WE WRITE is Important but HOW WE WRITE is More Important that all the above remedies of Presantation
Give you Question Say X Pvt Ltd Wants to Appoint ABC & Co and PQR & Co. (CA) as their Joint Auditors. Comment.
How will you write this in exam?
My Suggested answer is
After perusal of sub Section One of Section 224 we come across the wordings That Every Company Shall at each AGM appoint auditor or Auditors who will hold the office.....(Write all Wordings Here)
Looking to the Above Provision, We can say that the company may appoint auditor or 'auditors', Hence Law permits the appointment of Joint auditors.
Also the wording used in the Provision of Law is Every Company the word Every Tanta mounts to the Public and Private Company also.
Further ICAI has also issues Auditing Standerd 12 Which establishes the responsibilities of Joint Auditors.
Looking to the above Provisions and the wording of Law We can Conclude that X Pvt. ltd can Appoint ABC & Co and PQR &Co. as their Joint Auditors.
What I have Given above is THREE STEP Answer
STEP ONE Write the Provision of Law
STEP TWO Apply the Provision On the Given Situations
STEP THREE Draw Conclusions
You can observe the above Quest. is answered according to THREE Step Format.
Now you refer to the Suggested of Institute and Compare this you will find this format in all answers.
Plus Some OBJECTIVITY.
Objectivity Means Adding Other Provisions also like, If Above Quest. is Answered Only from the Point of View of Companies Act it Will be Incomplete but you related Other provisions . It will complete the Answer
Above is the Exact Way of Writing Answers in the Exams And This Applies on all Subjects Theoretical And Practical too
Include this in you studies also I promise you will surly Clear the Exam In 1 st available Attempt..
Even if you are failing again and again Apply this Remeady..Surly it will be benificial...
so the Formula is THREE STEP ANSWER+OBJECTIVITY(Even in Practical Papers Like Income Tax and Indirect Taxes)
-Never Give Conclusions at First
-Name of Facts or Person (Like ABC and PQR should be in the Last Para)
-Not Necesarry you use Exact Law Langauage That's Why use wordings Like" Parsual of Section,after reading the section we can Conclude that, Conclusion of Section is"
Follow Above you will feel the difference in Marking...
Your Well Wisher
ANIL (Finance Faculty)
CAclubindia
