TO
THE GREAT HONOURABLE CHARTERED ACCOUNTANTS FRIENDS OF INDIA,
ON THE OCCASION OF 150 TH BIRTH ANNIVERSARY OF SUPREME SAINT AND GREAT IDEAL OF THE INDIAN SHRI SWAMI VIVEKANAND, WE ARE ENCOURAGED TO ANNOUNCE THE CREATION OF " THE SMALL AND PROPRIETORS CHARTERED ACCOUNTANTS ASSOCIATION OF INDIA" (PROPOSED), AGAINST THE EXPLOITATIVE AND HARASSED POLICY OF INSTITUTE AND GOVERNMENT AUTHORITY.
THE TIME HAS COME TO AWAKE AND DO SOME THING FOR THE SMALL AND PROPRIETOR CHARTERED ACCOUNTANTS FOR THEIR FUNDAMENTAL AND EQUALITY RIGHT GIVEN BY THE CONSTITUTION OF INDIA.
WE WANT YOUR EXPERT OPINION ABOUT CREATION ASSOCIATION AND STARTING THE MOVEMENT FOR THE VARIOUS ISSUES ATTACHED HEREWITH AND MORE OTHER ISSUES IF YOU HAVE EFFECTED.
FURTHER, REQUEST THAT IF ANY CHARTERED ACCOUNTANT MEMBERS WISH TO JOIN WITH THE ABOVE MOVEMENT , PLEASE SEND THE FOLLOWING DETAILS BY REPLY OF E.MAIL. TO: sapcaai@gmail.com
NAME:
MEMBERSHIP NO.
PHONE NO. / MOBILE NO.
OPINION / SUGGESTION IF ANY:
WE HOPE THAT MOST OF THE EFFECTED PERSON WILL JOIN THE ABOVE MOVEMENT.
THANKS,
CA.JAGDISH PATHAK
BHAVNAGAR.
THE SMALL AND PROPRIETORS CHARTERED ACCOUNTANTS ASSOCIATION OF INDIA (PROPOSED)
ISSUES OF MEMORANDOM TO BE FILED BEFORE ICAI AND GOVT. AUTHORITIES:
STATUTORY AUDIT OF BANK BRANCHES MUST BE CARRIED BY ONLY SMALL AND PROPRIETOR CHARTERED ACCOUNTANTS.
(THE ISSUE CREATED DUE TO BIG SCAN TO PULL THE BRANCH AUDIT OF BANK BY BIG AUDIT FIRM BY UNGENNUINE AND ILLEGAL CONSPIRACY JOINTLY WITH OFFICE BEARER OF INSTITUTE AND / OR RBI/ GOVERNMENT AUTHORITIES.
The fees earn by the proprietor and small chartered accountants from bank is approx. about 25% of total fees earn during the year in small cities ( other than mega cities). If the audit of bank branches is looted from small and proprietor practitioner by MAFIA (MEGA AUDITORS FIRM OF INDIAN AUDITORS) FIRM, who totally dominates our institute and office bearer of ICAI.
We are happy, if a person IN MEGA FIRM earning say 1 crore, we wish their progress to earn 100 crores, but it is not acceptable to small and proprietor's CA in India if they are trying of robbery to shares (loot) from lakhs' earner. It is now essential to protest all around the India for such malafide policy of institute jointly with mega practicing firm and/ or government authority.
POLICY MAKING FOR BENIFIT OF BIG AND MEGA FIRMS, IMPLEMENTED TO SMALL AND PROPRIETOR PRACTITIONER, IS PRIMA – FACIE HARRASSMENT AND BURDEN TO SMALL AND PROPRIETOR PRACTITIONER, DIRECTLY OR INDIRECTLY COLLECTING FUNDS OF BRIBE OR ROBBERY FOR BENEFIT OF MEGA PRACTITIONER AUDIT FIRM.
CPE : It is medium of canvassing of members of institute for election purpose with the money of small and proprietor's practitioners. The members who are doing practice of VAT or I.T., they have no connection with the earning knowledge of other subject , but to compliance the minimum requirnment of CPE ordered by institute for the benefit of office bearer or connected person of office bearer, small practitioner should to attend compulsorily without any benefit of such CPE.
CPE: CPE for SENIOR CITIZEN is unacceptable, those members who have completed 60 years, all the younger members have learnt and got expertise under articleship training from them, THEY ARE REAL GODFATHER OF YOUNG MEMBERS., it is shameful for institute to make compulsory CPE for SUCH SENIOR CITIZEN. SUCH INSULT OF SENIOR CITIZEN , FOR GETTING PERSONAL BENEFIT OF OFFICE BEARER AND CONNECTED PERSON is not acceptable.
CPE: CPE TO NEW AND FRESH MEMBERS who have recently completed course of CA, they have complete and fresh knowledge of all the subject . why they should be harassed, as they have heavy burden of getting work for practice, such members should be exempt for 3 years from CPE credit.
CPE: CPE TO LADIES MEMBER SHOULD BE EXEMTED in special circumstances.
CPE: CPE SHOULD BE FREE OF CHARGE TO SMALL AND PROPRIOTORS. It is the duly to update the institute, as the institute charging heavy fees from members, which should not be used only for TA /DA and traveling and luxurious facilities of office bearer but it should also be used for the benefit of small and proprietor practitioner.
DIVIDE AND RULE POLICY OF INSTITUTE:
ISA, ARBITRATOR COURSE, INTERNAL AUDITOR COURSE, PEER REVIEW, AND VARIOUS COURSES OF HOURS AND DAY ,BY WHICH INSTITUTE GIVES CERTIFICATES OF EXPERTISE IS BASICALLY DIVIDE AND RULE POLICY.
EVERY CHARTERED ACCOUNTANTS ARE JACK OF ALL AND MASTER OF ALL.
It is the strategy of institute to keep small and proprietor practitioner under pressure for benefit of office bearer and connected person. Knowledge of computer and information system is good for audit in modern computorisation period, but as a CA, we have to do audit of financial statements, every small and big chartered accountants are equally eligible to audit of financial accounts. Institute has divided various CA's and various faculties of various nature is prima- facie malafide intention, it is illegal, out of jurisdiction and unconstitutional policy and act.
ISA qualified members is benefited for only big and mega ( MAFIA) firm. Mega firm of 20 members getting 90% of ISA work, even if, they have only one ISA qualified member. This is injustice and inequality for proprietor's and small practitioner. It is essential to introduce policy for benefit small and proprietors, Any firm can do ISA audit by employing retainer ship of ISA qualified CA by any CA firm.
ISA is also harassment to SENIOUR CITIZEN members, it should be exempted for SENIOUR CITIZEN.
ISA FOR FRESH AND NEW MEMBERS is not required as they have completed all the computers training and also passed the information system subject which part of CA course. Hence, They must be treated as ISA qualified.
COURSES RELATED TO INTERNAL AUDIT other CERTIFICATE COURSES:
IT IS ALSO ONLY BENEFIT FOR MEGA( MAFIA) FIRM as described above. Further, the main intention is to earn money by office bearer or related person by charging heavy fees. NO BODY CAN BE EXPERT IN 10 DAYS OR 100 HOURS TRAINING COURSES. IT IS A DIVIDE AND RULE POLICY AMONGST THE MEMBERS FOR THE INTEREST OF MEGA( MAFIA) FIRM.
IF OFFICE BEARER OF ICAI HAVE WILL TO MAKE EXPERT TO MEMBERS IN VARIOUS AREA OF PRACTICE, CPE MEETING AND SEMINAR IS THE BEST MEDIA, BY WHICH THE MEMBERS CAN GET ALL TYPES OF KNOWLEDGE OF VARIOUS FIELD OF PRACTICE AND THE CERTIFICATE OF CPE TRAINING SHOULD BE GIVEN TO ALL THE MEMBERS WHO HAVE ATTENDED THE MEETING / SEMINAR RESPECTIVE FIELD WHICH SHOULD BE TREATED AS CERTIFICATE COURSE. NO NEED TO CHARGE HEAVY FEES OF RS. 25000/= AS THE CPE SHOULD BE DECLARED FREE FOR SMALL AND PROPREITOR CHARTERED ACCOUNTANTS.
PEER REVIEW:
It is only to show the multinational and mega companies and to government about the peer review policy only for the benefit of MEGA (MAFIA) AUDIT FIRM.
Few papers like appointment, engagement, management representation letter, various certificates , audit procedure, audit programme, audit planning etc., most of which is applicable to only MEGA(MAFIA) AUDIT FIRM, kept on record and declared as PEER REVIEW FIRM. Even if 20 partners firm , should to do only peer review of only one members, while, quality , tellent and system , method of audit and reporting of each and every individuals are different. While it is essential to do PEER REVIEW OF ALL THE MEGA(MAFIA) AUDIT FIRM MEMBERS.
In a small city of other than mega city in India, the proprietor and small practitioner doing practice personally without staff or having very nominal staff, for which PEER REVIEW IS NOT APPLICABLE. Such firm should be exempted from such expensive and partial / DIVIDE AND RULE policy of office bearer of institute.
UDIN: HARRASSMENT, MEANINGLESS, FOOLISHNESS POLICY OF INSTITUTE, which is only for the harassment to the small and proprietor practitioner. IT IS ONLY TO SHOW such great foolish policy to multinational companies and mega companies for the BENEFIT OF MEGA( MAFIA) AUDIT FIRM.
ICAI HAS ACCEPTED LLP'S CONCEPT FOR ENCOURAGING THE FRAUD AND CORRUPTION FOR THE BENEFIT AND SAFETY OF MEGA (MAFIA) AUDIT FIRM.
ICAI has accepted the LLP's CA firm, for the benefit of MEGA (MAFIA) AUDIT FIRM to give safety from legal and criminal responsibilities of firms AND TO ENCOURAGE THE AUDIT CRIME, FRUAD AND CORRUTION BY SUCH MEGA (MAFIA) AUDIT FIRM. It is quite possible in this corruptive period, MEGA( MAFIA) AUDIT FIRM may employ one members for fraudulent work of audit and allied matter and earn higher extra fees of such illegal fraudulent work, which is shared by all the partners, but in case of litigation only one members is liable for such illegal work, while MEGA( MAFIA) AUDIT FIRM and their other member will not be liable for any such fraud even though they have participated in fees received from such fraudulent work. This policy is not acceptable at all.
Each and every partners of MEGA( MAFIA) AUDIT FIRM and FIRM ITSELF should be liable for any fraudulent work done by any partners of firm.
Therefore, the policy of ICAI , made by office bearer who are dominated by MEGA (MAFIA) AUDIT FIRM, in respect to LLP's concept is itself FRAUDULENT AND CONSPIRACY TO ENCOURAGAE THE FRAUD AND ILLEGAL WORK, OF WHICH, ILLEGAL BENEFIT WILL BE AVAILABLE TO ONLY MEGA(MAFIA) AUDIT FIRM.
4. SMALL AND PROPRIETOR FIRM MUST HAVE EQUALL RIGHT TO DO ANY AUDIT WORK, WHILE MEGA (MAFIA) AUDIT FIRM TRYING TO DIVIDE AND CREATE MONOPOLY FOR PERSONAL BENEFIT IS NOT ACCEPTABLE TO SMALL AND PROPRIETOR PRACTIONER.
ICAI IS DIRECTION LESS FOR LAST ONE DECADE, PLAYING WITH CARRIER AND LIFE OF CA MEMBERS AND STUDENTS BY CHANGING IMMATURED POLICY.
ICAI has loss their entity and direction for last one decades. They have played with the carrier of students and members by implementing immature policy of education and practice.
ICAI has no interest to encourage the profession of audit and accounts but, only for benefit of MEGA (MAFIA) AUDIT FIRM, playing with small and innocent practitioner by showing dream of heaven by various courses like , ISA, ARBITRATION, MANAGEMENT, ETC., but the real fact is that, such courses have no relation with audit of financial accounts. No small and proprietor practitioner have got any benefit of such courses, as shown dream of heaven, when canvassing such courses by office bearer of institute.
IT PRIMA- FACIE DEVALUATION OF our institute to give importance of such negligible courses only for the benefit of MEGA (MAFIA) AUDIT FIRM.
ICAI SHOULD TO FIND NEW SCOPE FOR SMALL AND PROPRIETOR PRACTITIONER E:I:., AUDIT OF EXCISE, CUSTOM, DISTRICT PANCHAYAT, TALUKA PANCHAYAT, GRAM PANCHAYAT, PWD, VARIOUS MUNICIPALITES, NAGAR PANCHAYAT, MINISTRY OF GOVERNMENT AND SO MANY OTHER SCOPE CAN BE CREATED FOR SMALL AND PROPRIETOR PRACTITIONER, BUT, AS OFFICER BEARER OF ICAI IS TOTALLY DOMINATED BY MEGA (MAFIA) AUDIT FIRM, THEY HAVE NO WORRY ABOUT SMALL PRACTITIONER, BECAUSE, IT MAY NOT POSSIBLE OR AFFORDABLE FOR SMALL PRACTITIONER TO SHARE ANY BENEFIT WHICH IS SHARED BY MEGA (MAFIA) AUDIT FIRM WITH THE OFFICER BEARER OF INSTITUTE.
EVENTHOUGH, ICAI is responsible for equal right of work to all. It is the constitutional right of all the small and proprietor practitioner to get any work which can be done by any other person of same qualification and experience.
ICAI HAS FORGOTTEN THE BASIC PURPOSE OF INSTITUTE AND SOCIAL RESPONSIBILITY , IT IS WORKING AS BUSINESS COMPANY ONLY FOR PROFIT PURPOSE, WHILR OFFICE BEARER AND THEIR CONNECTED PERSON USING LIKE MONEY MAKING MACHINE FOR THEIR BENEFIT.
FEES OF STUDENTS ARE VERY HIGH SHOULD BE DECREASED BY 50%.
The ICAI has only motive of profit and money making and fail to serve for nation. ICAI has only objects for the money, of the money and by the money, since one decades. They lost the entity as public entity in reality , they lost the social responsibility towards the public as whole. ICAI has increased material amount of fees for studies in name of various training and material which is only provided by officer bearer or their connected person or for the benefit of MEGA ( MAFIA) AUDIT FIRM. While poor or medium income people do not afford such heavy fees. There should be concession in all types of fees by 50% to all the person whose family income is below rs. 5 lacs per annum. Special scholarship should be given to poor and weaker students by exemption of all the fees.
FEES OF MEMBERSHIP AND COP INCRESED BY DOUBLE IN LAST 3 YEARS SHOULD BE REDUCED BY 50% FOR SMALL AND PROPRIETORSHIP PRACTITIONER.
The ICAI should reduce fees by 50% for small and proprietor practitioner. The fees policy is decided only by looking the income group of MEGA(MAFIA) AUDIT FIRM, practicing in mega city, they have not seen any struggle in practice which is beared by small and proprietor practitioner in small cities. If you see the returned income shown in empanelment of firm, the income shown will be such lower than the income of seniour peon of central government. This the reality of small practitioner in small cities. CA is doing service for 10000/= per month. In such circumstances , your mega fees scale is not affordable to small practitioner members. It should be reduced by 50%.
ICAI SHOULD RESERVED FEW SEATS FOR SMALL AND PROPRIETORS MEMBERS PRACTICING IN SMALL CITIES IN CENTRAL COUNCIL AND REGIONAL COUNCIL ELECTION.
The time has come to awake to show the reality of small and proprietor practitioner members in small cities, The ICAI office bearer and members are directly or indirectly connected with MEGA ( MAFIA) AUDIT FIRM, hence, they only work in the interest and benefit of their connected mega firms. They have no worry of small and proprietor practitioner working in small cities. Therefore, while making policy effecting the members of institute, there should be justified representation of small and proprietors practitioner of small cities. EITHER BY CHANGING THE LAW OR ON THE MORAL GROUND , IF THE OFFICE BEARER HAVE WILL TO RESERVE FEW SEATS OF SUCH SMALL PRACTITIONER, THEY CAN DO SO. But we are sure that, they are only working for money, and for the safety, security and benifit of MEGA (MAFIA) AUDIT FIRM, so, it will be difficult for ICAI to accept such demand which is for the interest of small and proprietor practitioner. But, it is the responsibility of ICAI to maintain equality to all as per our constitution of India. It must be followed by ICAI.
IN CASE OF SATYAM, THE AUDIT ALLOTED TO OTHER FIRM AND APPROVED BY GOVT., THE OFFICE BEARER QUICKLY GONE FOR REPRESENTATION AGAINST SUCH APPOINTMENT, BECAUSE, THERE IS INTEREST AND BENEFIT OF MEGA ( MAFIA) AUDITOR FIRM. The ICAI and their office bearer has prima- facie proved that, they have no worry for small and proprietors practitioner, they are doing work and making policy only for the interest and benefit of MEGA ( MAFIA) AUDITOR FIRM. The policy which is harassment for the small practitioner but benefited to MEGA ( MAFIA) AUDITOR FIRM IS implemented without any consultation with small and proprietor practitioner.
Therefore, it is essential to reserve few seats for the small and proprietor members practicing in small cities.
UDIN CONCEPT TO MAINTAIN RECORD IN 32 DIGIT IS HARRASSMENT TO SMALL AND PROPRIETOR PRACTITIONER, THE CONCEPT CREATED OF UDIN IS PRIMA – FACIE FOOLISH, AS THERE IS NO SYSTEM TO SCRUTINISE THAT, IS ANY THIRD PERSON HAS FILED ANY REPORT ON BEHALF OF MEMBER.
IF , THE E.MAIL ID ALLOTED TO ALL THE MEMBERS, AS PER MEMBERSHIP NO. (E.I. MEMBERSHIPNO.@ICAI.COM), ANY REPORT FILED BEFORE ANY AUTHORITY SHOULD IMMEDIATELY MAKE E.MAIL, ON SUCH E.MAIL ADDRESS, IF THERE WILL BE ANY FRAUD OR DISAGREEMENT WITH REPORT SIGNED OR FILED, MEMBER CAN KNOW IMMEDIATELY AND CAN ABLE TO FILE COMPLAIN BEFORE AUTHORITY ABOUT ANY DEFUALT IN FILLING THE REPORT OR DOCUMENTS SIGNED / NOT SIGNED BY THE MEMBERS.
THERE IS NO NEED TO MAINTAIN COMPLICATED AND CONFUSIVE UDIN RECORD BY MEMBERS.
THE ABOVE PRESENTATION IS WITHOUT PREJUDICE TO ANY PERSON, OUR PROTEST IS ONLY ISSUE BASED, IT SHOULD NOT BE TAKEN PERSONALLY BY ANY PERSON. THIS IS A PROTEST FOR JUSTICE AGAINST INJUSTICE. OUR INTENTION IS NOT TO HURT ANY BODY BUT TO PRESENT THE GROUND REALITY AND FACT. THIS IS FIGHT FOR RIGHT OF MAJOR MASS AND NOT ANY PERSONAL FIGHT.
PLEASE TAKE ABOVE POSITIVELY AND DO JUSTICE TO SMALL AND PROPRIETOR PRACTITIONER.
IF THE ABOVE ISSUES ARE NOT SATISFIED, WE SHOULD TO START PROTEST MOVMENT BY GIVING VARIOUS AND SURPRISABLE PROGRAMME OF PROTEST WITH RISK AND RESPONSIBILITIES OF INSTITUTE AND THEIR OFFICE BEARER.
CA. JAGDISH PATHAK
BHAVNAGAR.( GUJARAT )
THE GREAT HONOURABLE CHARTERED ACCOUNTANTS FRIENDS OF INDIA,
ON THE OCCASION OF 150 TH BIRTH ANNIVERSARY OF SUPREME SAINT AND GREAT IDEAL OF THE INDIAN SHRI SWAMI VIVEKANAND, WE ARE ENCOURAGED TO ANNOUNCE THE CREATION OF " THE SMALL AND PROPRIETORS CHARTERED ACCOUNTANTS ASSOCIATION OF INDIA" (PROPOSED), AGAINST THE EXPLOITATIVE AND HARASSED POLICY OF INSTITUTE AND GOVERNMENT AUTHORITY.
THE TIME HAS COME TO AWAKE AND DO SOME THING FOR THE SMALL AND PROPRIETOR CHARTERED ACCOUNTANTS FOR THEIR FUNDAMENTAL AND EQUALITY RIGHT GIVEN BY THE CONSTITUTION OF INDIA.
WE WANT YOUR EXPERT OPINION ABOUT CREATION ASSOCIATION AND STARTING THE MOVEMENT FOR THE VARIOUS ISSUES ATTACHED HEREWITH AND MORE OTHER ISSUES IF YOU HAVE EFFECTED.
FURTHER, REQUEST THAT IF ANY CHARTERED ACCOUNTANT MEMBERS WISH TO JOIN WITH THE ABOVE MOVEMENT , PLEASE SEND THE FOLLOWING DETAILS BY REPLY OF E.MAIL. TO: sapcaai@gmail.com
NAME:
MEMBERSHIP NO.
PHONE NO. / MOBILE NO.
OPINION / SUGGESTION IF ANY:
WE HOPE THAT MOST OF THE EFFECTED PERSON WILL JOIN THE ABOVE MOVEMENT.
THANKS,
CA.JAGDISH PATHAK
BHAVNAGAR.
THE SMALL AND PROPRIETORS CHARTERED ACCOUNTANTS ASSOCIATION OF INDIA (PROPOSED)
ISSUES OF MEMORANDOM TO BE FILED BEFORE ICAI AND GOVT. AUTHORITIES:
STATUTORY AUDIT OF BANK BRANCHES MUST BE CARRIED BY ONLY SMALL AND PROPRIETOR CHARTERED ACCOUNTANTS.
(THE ISSUE CREATED DUE TO BIG SCAN TO PULL THE BRANCH AUDIT OF BANK BY BIG AUDIT FIRM BY UNGENNUINE AND ILLEGAL CONSPIRACY JOINTLY WITH OFFICE BEARER OF INSTITUTE AND / OR RBI/ GOVERNMENT AUTHORITIES.
The fees earn by the proprietor and small chartered accountants from bank is approx. about 25% of total fees earn during the year in small cities ( other than mega cities). If the audit of bank branches is looted from small and proprietor practitioner by MAFIA (MEGA AUDITORS FIRM OF INDIAN AUDITORS) FIRM, who totally dominates our institute and office bearer of ICAI.
We are happy, if a person IN MEGA FIRM earning say 1 crore, we wish their progress to earn 100 crores, but it is not acceptable to small and proprietor's CA in India if they are trying of robbery to shares (loot) from lakhs' earner. It is now essential to protest all around the India for such malafide policy of institute jointly with mega practicing firm and/ or government authority.
POLICY MAKING FOR BENIFIT OF BIG AND MEGA FIRMS, IMPLEMENTED TO SMALL AND PROPRIETOR PRACTITIONER, IS PRIMA – FACIE HARRASSMENT AND BURDEN TO SMALL AND PROPRIETOR PRACTITIONER, DIRECTLY OR INDIRECTLY COLLECTING FUNDS OF BRIBE OR ROBBERY FOR BENEFIT OF MEGA PRACTITIONER AUDIT FIRM.
CPE : It is medium of canvassing of members of institute for election purpose with the money of small and proprietor's practitioners. The members who are doing practice of VAT or I.T., they have no connection with the earning knowledge of other subject , but to compliance the minimum requirnment of CPE ordered by institute for the benefit of office bearer or connected person of office bearer, small practitioner should to attend compulsorily without any benefit of such CPE.
CPE: CPE for SENIOR CITIZEN is unacceptable, those members who have completed 60 years, all the younger members have learnt and got expertise under articleship training from them, THEY ARE REAL GODFATHER OF YOUNG MEMBERS., it is shameful for institute to make compulsory CPE for SUCH SENIOR CITIZEN. SUCH INSULT OF SENIOR CITIZEN , FOR GETTING PERSONAL BENEFIT OF OFFICE BEARER AND CONNECTED PERSON is not acceptable.
CPE: CPE TO NEW AND FRESH MEMBERS who have recently completed course of CA, they have complete and fresh knowledge of all the subject . why they should be harassed, as they have heavy burden of getting work for practice, such members should be exempt for 3 years from CPE credit.
CPE: CPE TO LADIES MEMBER SHOULD BE EXEMTED in special circumstances.
CPE: CPE SHOULD BE FREE OF CHARGE TO SMALL AND PROPRIOTORS. It is the duly to update the institute, as the institute charging heavy fees from members, which should not be used only for TA /DA and traveling and luxurious facilities of office bearer but it should also be used for the benefit of small and proprietor practitioner.
DIVIDE AND RULE POLICY OF INSTITUTE:
ISA, ARBITRATOR COURSE, INTERNAL AUDITOR COURSE, PEER REVIEW, AND VARIOUS COURSES OF HOURS AND DAY ,BY WHICH INSTITUTE GIVES CERTIFICATES OF EXPERTISE IS BASICALLY DIVIDE AND RULE POLICY.
EVERY CHARTERED ACCOUNTANTS ARE JACK OF ALL AND MASTER OF ALL.
It is the strategy of institute to keep small and proprietor practitioner under pressure for benefit of office bearer and connected person. Knowledge of computer and information system is good for audit in modern computorisation period, but as a CA, we have to do audit of financial statements, every small and big chartered accountants are equally eligible to audit of financial accounts. Institute has divided various CA's and various faculties of various nature is prima- facie malafide intention, it is illegal, out of jurisdiction and unconstitutional policy and act.
ISA qualified members is benefited for only big and mega ( MAFIA) firm. Mega firm of 20 members getting 90% of ISA work, even if, they have only one ISA qualified member. This is injustice and inequality for proprietor's and small practitioner. It is essential to introduce policy for benefit small and proprietors, Any firm can do ISA audit by employing retainer ship of ISA qualified CA by any CA firm.
ISA is also harassment to SENIOUR CITIZEN members, it should be exempted for SENIOUR CITIZEN.
ISA FOR FRESH AND NEW MEMBERS is not required as they have completed all the computers training and also passed the information system subject which part of CA course. Hence, They must be treated as ISA qualified.
COURSES RELATED TO INTERNAL AUDIT other CERTIFICATE COURSES:
IT IS ALSO ONLY BENEFIT FOR MEGA( MAFIA) FIRM as described above. Further, the main intention is to earn money by office bearer or related person by charging heavy fees. NO BODY CAN BE EXPERT IN 10 DAYS OR 100 HOURS TRAINING COURSES. IT IS A DIVIDE AND RULE POLICY AMONGST THE MEMBERS FOR THE INTEREST OF MEGA( MAFIA) FIRM.
IF OFFICE BEARER OF ICAI HAVE WILL TO MAKE EXPERT TO MEMBERS IN VARIOUS AREA OF PRACTICE, CPE MEETING AND SEMINAR IS THE BEST MEDIA, BY WHICH THE MEMBERS CAN GET ALL TYPES OF KNOWLEDGE OF VARIOUS FIELD OF PRACTICE AND THE CERTIFICATE OF CPE TRAINING SHOULD BE GIVEN TO ALL THE MEMBERS WHO HAVE ATTENDED THE MEETING / SEMINAR RESPECTIVE FIELD WHICH SHOULD BE TREATED AS CERTIFICATE COURSE. NO NEED TO CHARGE HEAVY FEES OF RS. 25000/= AS THE CPE SHOULD BE DECLARED FREE FOR SMALL AND PROPREITOR CHARTERED ACCOUNTANTS.
PEER REVIEW:
It is only to show the multinational and mega companies and to government about the peer review policy only for the benefit of MEGA (MAFIA) AUDIT FIRM.
Few papers like appointment, engagement, management representation letter, various certificates , audit procedure, audit programme, audit planning etc., most of which is applicable to only MEGA(MAFIA) AUDIT FIRM, kept on record and declared as PEER REVIEW FIRM. Even if 20 partners firm , should to do only peer review of only one members, while, quality , tellent and system , method of audit and reporting of each and every individuals are different. While it is essential to do PEER REVIEW OF ALL THE MEGA(MAFIA) AUDIT FIRM MEMBERS.
In a small city of other than mega city in India, the proprietor and small practitioner doing practice personally without staff or having very nominal staff, for which PEER REVIEW IS NOT APPLICABLE. Such firm should be exempted from such expensive and partial / DIVIDE AND RULE policy of office bearer of institute.
UDIN: HARRASSMENT, MEANINGLESS, FOOLISHNESS POLICY OF INSTITUTE, which is only for the harassment to the small and proprietor practitioner. IT IS ONLY TO SHOW such great foolish policy to multinational companies and mega companies for the BENEFIT OF MEGA( MAFIA) AUDIT FIRM.
ICAI HAS ACCEPTED LLP'S CONCEPT FOR ENCOURAGING THE FRAUD AND CORRUPTION FOR THE BENEFIT AND SAFETY OF MEGA (MAFIA) AUDIT FIRM.
ICAI has accepted the LLP's CA firm, for the benefit of MEGA (MAFIA) AUDIT FIRM to give safety from legal and criminal responsibilities of firms AND TO ENCOURAGE THE AUDIT CRIME, FRUAD AND CORRUTION BY SUCH MEGA (MAFIA) AUDIT FIRM. It is quite possible in this corruptive period, MEGA( MAFIA) AUDIT FIRM may employ one members for fraudulent work of audit and allied matter and earn higher extra fees of such illegal fraudulent work, which is shared by all the partners, but in case of litigation only one members is liable for such illegal work, while MEGA( MAFIA) AUDIT FIRM and their other member will not be liable for any such fraud even though they have participated in fees received from such fraudulent work. This policy is not acceptable at all.
Each and every partners of MEGA( MAFIA) AUDIT FIRM and FIRM ITSELF should be liable for any fraudulent work done by any partners of firm.
Therefore, the policy of ICAI , made by office bearer who are dominated by MEGA (MAFIA) AUDIT FIRM, in respect to LLP's concept is itself FRAUDULENT AND CONSPIRACY TO ENCOURAGAE THE FRAUD AND ILLEGAL WORK, OF WHICH, ILLEGAL BENEFIT WILL BE AVAILABLE TO ONLY MEGA(MAFIA) AUDIT FIRM.
4. SMALL AND PROPRIETOR FIRM MUST HAVE EQUALL RIGHT TO DO ANY AUDIT WORK, WHILE MEGA (MAFIA) AUDIT FIRM TRYING TO DIVIDE AND CREATE MONOPOLY FOR PERSONAL BENEFIT IS NOT ACCEPTABLE TO SMALL AND PROPRIETOR PRACTIONER.
ICAI IS DIRECTION LESS FOR LAST ONE DECADE, PLAYING WITH CARRIER AND LIFE OF CA MEMBERS AND STUDENTS BY CHANGING IMMATURED POLICY.
ICAI has loss their entity and direction for last one decades. They have played with the carrier of students and members by implementing immature policy of education and practice.
ICAI has no interest to encourage the profession of audit and accounts but, only for benefit of MEGA (MAFIA) AUDIT FIRM, playing with small and innocent practitioner by showing dream of heaven by various courses like , ISA, ARBITRATION, MANAGEMENT, ETC., but the real fact is that, such courses have no relation with audit of financial accounts. No small and proprietor practitioner have got any benefit of such courses, as shown dream of heaven, when canvassing such courses by office bearer of institute.
IT PRIMA- FACIE DEVALUATION OF our institute to give importance of such negligible courses only for the benefit of MEGA (MAFIA) AUDIT FIRM.
ICAI SHOULD TO FIND NEW SCOPE FOR SMALL AND PROPRIETOR PRACTITIONER E:I:., AUDIT OF EXCISE, CUSTOM, DISTRICT PANCHAYAT, TALUKA PANCHAYAT, GRAM PANCHAYAT, PWD, VARIOUS MUNICIPALITES, NAGAR PANCHAYAT, MINISTRY OF GOVERNMENT AND SO MANY OTHER SCOPE CAN BE CREATED FOR SMALL AND PROPRIETOR PRACTITIONER, BUT, AS OFFICER BEARER OF ICAI IS TOTALLY DOMINATED BY MEGA (MAFIA) AUDIT FIRM, THEY HAVE NO WORRY ABOUT SMALL PRACTITIONER, BECAUSE, IT MAY NOT POSSIBLE OR AFFORDABLE FOR SMALL PRACTITIONER TO SHARE ANY BENEFIT WHICH IS SHARED BY MEGA (MAFIA) AUDIT FIRM WITH THE OFFICER BEARER OF INSTITUTE.
EVENTHOUGH, ICAI is responsible for equal right of work to all. It is the constitutional right of all the small and proprietor practitioner to get any work which can be done by any other person of same qualification and experience.
ICAI HAS FORGOTTEN THE BASIC PURPOSE OF INSTITUTE AND SOCIAL RESPONSIBILITY , IT IS WORKING AS BUSINESS COMPANY ONLY FOR PROFIT PURPOSE, WHILR OFFICE BEARER AND THEIR CONNECTED PERSON USING LIKE MONEY MAKING MACHINE FOR THEIR BENEFIT.
FEES OF STUDENTS ARE VERY HIGH SHOULD BE DECREASED BY 50%.
The ICAI has only motive of profit and money making and fail to serve for nation. ICAI has only objects for the money, of the money and by the money, since one decades. They lost the entity as public entity in reality , they lost the social responsibility towards the public as whole. ICAI has increased material amount of fees for studies in name of various training and material which is only provided by officer bearer or their connected person or for the benefit of MEGA ( MAFIA) AUDIT FIRM. While poor or medium income people do not afford such heavy fees. There should be concession in all types of fees by 50% to all the person whose family income is below rs. 5 lacs per annum. Special scholarship should be given to poor and weaker students by exemption of all the fees.
FEES OF MEMBERSHIP AND COP INCRESED BY DOUBLE IN LAST 3 YEARS SHOULD BE REDUCED BY 50% FOR SMALL AND PROPRIETORSHIP PRACTITIONER.
The ICAI should reduce fees by 50% for small and proprietor practitioner. The fees policy is decided only by looking the income group of MEGA(MAFIA) AUDIT FIRM, practicing in mega city, they have not seen any struggle in practice which is beared by small and proprietor practitioner in small cities. If you see the returned income shown in empanelment of firm, the income shown will be such lower than the income of seniour peon of central government. This the reality of small practitioner in small cities. CA is doing service for 10000/= per month. In such circumstances , your mega fees scale is not affordable to small practitioner members. It should be reduced by 50%.
ICAI SHOULD RESERVED FEW SEATS FOR SMALL AND PROPRIETORS MEMBERS PRACTICING IN SMALL CITIES IN CENTRAL COUNCIL AND REGIONAL COUNCIL ELECTION.
The time has come to awake to show the reality of small and proprietor practitioner members in small cities, The ICAI office bearer and members are directly or indirectly connected with MEGA ( MAFIA) AUDIT FIRM, hence, they only work in the interest and benefit of their connected mega firms. They have no worry of small and proprietor practitioner working in small cities. Therefore, while making policy effecting the members of institute, there should be justified representation of small and proprietors practitioner of small cities. EITHER BY CHANGING THE LAW OR ON THE MORAL GROUND , IF THE OFFICE BEARER HAVE WILL TO RESERVE FEW SEATS OF SUCH SMALL PRACTITIONER, THEY CAN DO SO. But we are sure that, they are only working for money, and for the safety, security and benifit of MEGA (MAFIA) AUDIT FIRM, so, it will be difficult for ICAI to accept such demand which is for the interest of small and proprietor practitioner. But, it is the responsibility of ICAI to maintain equality to all as per our constitution of India. It must be followed by ICAI.
IN CASE OF SATYAM, THE AUDIT ALLOTED TO OTHER FIRM AND APPROVED BY GOVT., THE OFFICE BEARER QUICKLY GONE FOR REPRESENTATION AGAINST SUCH APPOINTMENT, BECAUSE, THERE IS INTEREST AND BENEFIT OF MEGA ( MAFIA) AUDITOR FIRM. The ICAI and their office bearer has prima- facie proved that, they have no worry for small and proprietors practitioner, they are doing work and making policy only for the interest and benefit of MEGA ( MAFIA) AUDITOR FIRM. The policy which is harassment for the small practitioner but benefited to MEGA ( MAFIA) AUDITOR FIRM IS implemented without any consultation with small and proprietor practitioner.
Therefore, it is essential to reserve few seats for the small and proprietor members practicing in small cities.
UDIN CONCEPT TO MAINTAIN RECORD IN 32 DIGIT IS HARRASSMENT TO SMALL AND PROPRIETOR PRACTITIONER, THE CONCEPT CREATED OF UDIN IS PRIMA – FACIE FOOLISH, AS THERE IS NO SYSTEM TO SCRUTINISE THAT, IS ANY THIRD PERSON HAS FILED ANY REPORT ON BEHALF OF MEMBER.
IF , THE E.MAIL ID ALLOTED TO ALL THE MEMBERS, AS PER MEMBERSHIP NO. (E.I. MEMBERSHIPNO.@ICAI.COM), ANY REPORT FILED BEFORE ANY AUTHORITY SHOULD IMMEDIATELY MAKE E.MAIL, ON SUCH E.MAIL ADDRESS, IF THERE WILL BE ANY FRAUD OR DISAGREEMENT WITH REPORT SIGNED OR FILED, MEMBER CAN KNOW IMMEDIATELY AND CAN ABLE TO FILE COMPLAIN BEFORE AUTHORITY ABOUT ANY DEFUALT IN FILLING THE REPORT OR DOCUMENTS SIGNED / NOT SIGNED BY THE MEMBERS.
THERE IS NO NEED TO MAINTAIN COMPLICATED AND CONFUSIVE UDIN RECORD BY MEMBERS.
THE ABOVE PRESENTATION IS WITHOUT PREJUDICE TO ANY PERSON, OUR PROTEST IS ONLY ISSUE BASED, IT SHOULD NOT BE TAKEN PERSONALLY BY ANY PERSON. THIS IS A PROTEST FOR JUSTICE AGAINST INJUSTICE. OUR INTENTION IS NOT TO HURT ANY BODY BUT TO PRESENT THE GROUND REALITY AND FACT. THIS IS FIGHT FOR RIGHT OF MAJOR MASS AND NOT ANY PERSONAL FIGHT.
PLEASE TAKE ABOVE POSITIVELY AND DO JUSTICE TO SMALL AND PROPRIETOR PRACTITIONER.
IF THE ABOVE ISSUES ARE NOT SATISFIED, WE SHOULD TO START PROTEST MOVMENT BY GIVING VARIOUS AND SURPRISABLE PROGRAMME OF PROTEST WITH RISK AND RESPONSIBILITIES OF INSTITUTE AND THEIR OFFICE BEARER.
CA. JAGDISH PATHAK
BHAVNAGAR.( GUJARAT )
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