Download Sample Resumes / Curriculum Vitae ( C.V. ) and Cover Letter for CA Articleship and Job application

The post is being updated on regular basis, whenever we find an attractive resume.
[Last updated on 03/12/2013]

Often while searching for a Job or internship, we visit many organizations. In today's time it is so important to carry a Resume/C.V. with us while appearing for an interview has become an indispensable part of a job search. A good and organized resume gives a good impression of yours in the organization, you want yourself to be employed or trained.

PROCEDURE AFTER PASSING IPCC (HOW TO APPLY FOR ARTICLESHIP & CA FINAL )

Sample Resumes:

Download Resume (C.V.) specifically prepared for ARTICLESHIP APPLICATION (17 kb)

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Below are some Google Docs (Google Drive) resume templates created by us, you can click on "use this template" and edit the way you want. Afterwards download it in your PC or just save it in your google drive.

Download various sample resumes in .zip file including 32 sample resumes (340 kb) 

Or If you didn't like above sample then click on below Resumes samples to download-

1. Sample Resume Template 

2. Sample Chronological Resume Template with Tips

3. Sample Chronological Resume Template

4. Sample Formal Resume Template

5. Sample Classic Resume Template

6. Sample Executive Resume Template

7. Sample Functional Resume Template with Tips

8. Sample Functional Resume Template

9. Sample Modern Resume Template

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The NaMo impact on Indian Stock Market - Market all set for Pro-business Government

The website www.CAhelpers.in do not indorse any political party. The below reports given are facts and market phenomenon.

Indian stocks are surging as foreign investors return to emerging markets with an enthusiasm that mirrors their exodus after being seized by taper panic in May. Now, with elections around the corner, some are even calling the latest Indian advance a political leap of faith, with market participants betting in favour of Bharatiya Janata Party's prime ministerial candidate Narendra Modi.

"It seems like a NaMo bull run," said Ramesh Damani, a BSE broker. "Otherwise, there is no good reason for such a strong run-up."

The 30-share Sensex crossed the 21,000 mark for the first time in January 2008, the year of the financial crisis that sparked a run on markets globally.

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Analysts have Made up Mind

The benchmark index hit 21,078 in intra-day trade before closing at 20,873 on Oct 24. The broader index CNX Nifty of the National Stock Exchange touched 6,252, its highest in three years. Seven months are left for general elections, but analysts said investors appear to have made up their mind about the result. This comes after ET's Heartland Poll, published on October 17, showed support building for BJP in the Uttar Pradesh and Bihar.

China's third-quarter GDP growth and prospects of a delay in tapering by the US Fed are propelling world markets into expectations that dollar liquidity will be sustained. India, however, is struggling to recover from an economic slump, a crisis of business confidence and restrictive rules on investment. Rising inflation, high interest rates and fears of a burgeoning subsidy burden add to concerns, experts said.

"Clearly, markets are discounting that BJP would form the next government," said Saurabh Mukherjea, CEO (institutional equities), Ambit Capital. "FIIs (foreign institutional investors) only want to talk about Modi and what stocks they should bet on if he leads the next government."

Overseas investors have bought Indian equities worth $15 billion thus far this year. More than $3 billion came after September 13, the day Modi was named as prime ministerial candidate. Adani Enterprises, the flagship company of Gujarat-based Gautam Adani who's perceived to be close to the Modi camp, has risen 52% since September 12. "The Indian stock market's greatest hope in this respect (amid the economic slump) is the emergence of Gujarat CM Narendra Modi as BJP's prime ministerial candidate," Christopher Wood, chief equity strategist, CLSA Asia Pacific Markets, had told ET in September. Mukherjea said some of his clients have even sought a Modi portfolio, or stocks of companies that are likely to benefit from his victory. "We may look to do that after state elections," he said.

A Times NOW-C Voter national opinion poll earlier this month projected BJP-led National Democratic Alliance (NDA) would get 186 Lok Sabha seats with a 35% vote share while United Progressive Alliance (UPA) was estimated to get about 117 seats with a 27% share. In 2009, Congress-led United Progressive Alliance had secured 259 seats.

"BJP's lead in polls is the key reason for market rally," said Manish Sonthalia, senior vice-president and fund manager, Motilal Oswal. "The Nifty could touch 7,000 if BJP fares well in upcoming state elections." Voting takes place for assemblies in states such as Rajasthan, Madhya Pradesh, Delhi and Chhattisgarh between November and December. Madhya Pradesh and Chhattisgarh are ruled by BJP and the other two by Congress, which is fighting to avert an anti-incumbency wave.

"The polls set the stage for a market rally and if they come true the worries will be bygones for markets," said Deven Choksey, managing director of KR Choksey Shares and Securities. However, given that there are still several months before the general elections and that food prices are likely to ease following a good monsoon, experts said predicting outcome of the vote this far ahead would be difficult.



Christopher Wood, chief equity strategist at foreign brokerage CLSA Asia Pacific Markets, said in his newsletter on 22 August: “The Indian stock market’s greatest hope… is the emergence of Gujarat chief minister Narendra Modi as the BJP’s prime ministerial candidate.” That sentiment is echoed by practically everybody in the market.
The reason is simple. Modi has always been pro-business, which is what counts in the stock market. Many commentators have said Gujarat scores badly on social indicators. The markets don’t really give a damn. What they want is not inclusive growth, but earnings growth.
Some have argued that we need to have growth before we start distributing the fruits of development. The market is not interested in that debate either. Distribution raises the spectre of more government spending, a higher fiscal deficit and the possibility of higher interest rates, all anathema to business and to investors.
A minimum of distribution to avert social strife may be inevitable, but anything beyond that is unwelcome. Thousands of crores spent on sops for industry are an incentive, but money spent on ensuring food for poor families is a subsidy.
Modi’s track record of development also inspires confidence. Some say that while Gujarat’s growth has been high, there have been other states that have done equally well. But, has any other chief minister built up the kind of charisma exuded by Modi? It doesn’t matter if part of it is hype—perception makes a big difference. The packaging is even more important than the content. These days, even ordinary folk need to package their personalities to be sold in the job markets. We are all salesmen now.
A leader must not only lead, he must be seen to do so, in order to inspire confidence. And confidence is all-important for the markets. The sole difference between D. Subbarao and Raghuram Rajan is that the latter comes across as much more self-assured.
Some may argue that the stock market is a microscopic part of Indian society and its opinion doesn’t count. They would be completely wrong. During the boom years of 2003-07, the discovery of India by foreign investors led to a euphoric rise in the market, which allowed companies to raise money cheaply, which allowed them to expand capacity and the result was a virtuous circle of growth and wealth and job creation.
The markets are terribly important for the economy. Foreign investors are even more so, for the dollars they bring in help bridge the country’s current account deficit. In 2010, multinationals based in China were responsible for 68% of its trade surplus. Why else did finance minister P. Chidambaram hold those road shows abroad if not to sell India to foreign investors? Modi is an even better salesman. Earning the trust of investors, both domestic and foreign, is absolutely critical.
But, isn’t the Congress the original party of economic reform? That is true, which is why the Sensex went up 2,000 points when the news came in that the United Progressive Alliance had won the 2009 election without the support of the Left. But that hope has been completely demolished. Not only did UPA-II see an orgy of corruption and utter mismanagement, a section of the party believes that more sops for the masses will ensure re-election. Why else did they push through the land acquisition law, so inimical to industry? The party, in a confused attempt to project itself as social democratic, has vacated space on the political right to the Bharatiya Janata Party, in spite of identical views on most economic policies.
That is why businessmen and the markets are overwhelmingly for Modi. He has also been projected as having a decisive personality, but everything depends on what a leader is decisive about. The markets would hate a strong-minded personality on the Left. The fact is you cannot have a capitalist economy and not do what capitalists want to be done, especially in these times of globalisation. You cannot expect capitalists to be the engine of economic growth and then put a spoke in their wheels. Look at the pickle the social democrats of Europe find themselves in. As Maggie Thatcher pointed out long ago—TINA, or there is no alternative.
Will Modi be a polarising force for Indian society, as many observers believe? That is of no consequence for the markets. The markets took no notice of the carnage in Muzaffarnagar, just as our media took little notice of the bomb blast in Imphal. As long as the polarisation doesn’t happen along class lines, it doesn’t really matter.
But there are many populist elements in the BJP’s economic agenda. Modi opposed foreign direct investment in retail and wanted a more comprehensive food security law. BJP legislators waxed eloquent about the benefits to farmers from the land acquisition legislation. The problem is that India’s economy is trying to take off while having all the trappings of democracy, a feat attempted by no other late-developing country in the world. No party, if it wants to win elections, can be seen as ignoring the masses. But the BJP has its Hindutva ideology, which diverts attention from issues of social justice. And its support base is certainly not among the poor. That is why the markets believe it will be less populist than the Congress.
Some may find the stock market’s attitude cold-blooded and callous. Keynes explained it thus in 1930: “For at least another 100 years, we must pretend to ourselves and to everyone that fair is foul and foul is fair; for foul is useful and fair is not.” He was, of course, an incurable optimist.


Sources :
1. The Economic Times Reports
2. LiveMint's Reports

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Punching PIN must for debit card transactions

Debit card holders from December 1 are required to punch in their PIN numbers every time they make a transaction, a move aimed at minimising frauds.

In June, the Reserve Bank of India (RBI) had extended the deadline for implementation of mandatory PIN punching at point-of-sales (PoS) and merchant outlets till November 30 following representation of banks.

"Our back-end system is in place and we have made changes in all our PoS and merchant outlets to accept PIN (basically ATM PIN) from tomorrow," said Parag Rao, head of card payment products and merchant acquiring service at HDFC Bank.

"We have around 3 lakh PoS terminals across the country," he said. He also said the bank has informed all its customers through all channels including SMS and mailers.

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As part of awareness drive, SBI has in a notice asked its customers not to handover ATM-cum-debit card to any person. It also advised its customers to not keep any records of the PIN in physical form.

The PIN is another layer of security for the debit card, according to a senior Canara Bank official.

First, merchants will swipe the cards at a PIN-enabled PoS terminals and punch in the transaction amount. That will be followed by customers entering their PINs to complete the transaction.

As for credit cards, this requirement has been made mandatory for international transactions, including on the internet.

In such cases, users will have to replace their existing credit cards with the EMV chip card and get a PIN.

Increased use of credit and debit cards has led to rise in frauds, especially in the case of lost or stolen cards.

Also, there have been reports of data on cards being compromised and cards skimmed/counterfeited.

To deal with this, the RBI asked banks to comply with all security features such as EMV (Europay, MasterCard and Visa) chip on cards, real time fraud monitoring system, use of PIN, limit on transactions and the like by November 30.

The apex bank had in September, 2011 issued the guidelines for additional security features with a view to guarding card holders against cyber frauds and other misuse.

Professionals, students and businessmen have appreciated RBI's move to make it compulsory for customers to punch in their personal identification number (PIN) while using their debit/credit cards at point-of-sale (PoS) and merchant outlets.

"It will be helpful to control rising cyber frauds, including cloning," said an IT management consultant, Anil Sapre.

Mini Jain, a management student who was surprised when asked to punch in the secret number of her debit card at a local restaurant on Sunday, said, "It was for the first time when I was asked to enter the PIN. The initiative is really wonderful, especially for students like me, for whom every single penny counts.

"This move of RBI will assure the safety and protection of customers' details," said HDFC circle head Sunil Panjwani.

"In case of a theft, the person who has stolen the card will not be able to use without knowing the PIN number. The measure would come as a big relief for people," said State Bank of India's assistant general manager Jagat Singh Bisht.

Source : NDTV, The Hindu & The Times of India

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CAse Law : AO empowered to launch fishing and roving enquiry with a view to detect tax evasion

S. 133(6): AO empowered to launch fishing and roving enquiry with a view to detect tax evasion

The ITO issued a issued a notice u/s 133(6) to the assessee-bank u/s 133(6) of the Act calling for general information regarding details of all persons who have made cash transactions and time deposits of Rs. 1,00,000/- and above for the period of three years between 01.04.2005 and 31.03.2008. The assessee claimed that s. 133(6) does not empower the ITO to conduct a roving or fishing enquiry into the affairs of the assessee or regarding the deposits made by its customers. It was also contended that the AO can only seek “case specific” or “area specific” information u/s 133(6). The High Court dismissed the Writ Petition. On appeal by the assessee to the Supreme Court HELD dismissing the appeal :


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The legislative intention behind s. 133(6) was to give wide powers to the income-tax department to gather general particulars in the nature of survey and store those details in the computer so that the data so collected can be made use of for checking evasion of tax effectively. It would not fall under the restricted domains of being “area specific” or “case specific.” S. 133(6) does not refer to any enquiry about any particular person or assessee, but pertains to information in relation to “such points or matters” which the assessing authority issuing notices requires. This clearly illustrates that the information of general nature can be called for and names and addresses of depositors who hold deposits above a particular sum is certainly permissible (Karnataka Bank Ltd vs. Government of India (2002) 9 SCC 106 followed; M.V. Rajendran vs. ITO 260 ITR 442 (Ker) approved)

Download full judgement here

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Sting Operation : Banks violate RBI norms to deny zero-balance (Small) accounts

Banks have been found to use the Reserve Bank of India's norms as an excuse to avoid opening zero-balance accounts. In a sting operation conducted by a web portal, an IIT Mumbai professor sought to open a basic bank account in 19 banks without address or identity proof. In all the 19 branches, the professor was shooed away although RBI regulations require banks to open a 'small account' without address or identity proof.

The professor's sting operation seeks to expose how banks use the pretext of 'know your customer' guidelines to turn away business that is unprofitable. Incidentally, these are the same banks which fell victim to a sting operation by a web portal which exposed their willingness to violate the 'know your customer' guidelines to grab business. The professor's experience was that the underprivileged were chased away from bank branches by intimidating them, citing RBI norms and account opening requirements ranging from Rs 500 to Rs 3 lakh. The lenders included public, private and foreign banks.

The surprising part was that even when confronted with RBI regulations, nearly all front office staff were clueless. None were aware that RBI norms do indeed allow customers to open an account with zero balance requirement and ATM card facility merely on the basis of an application form, a photograph and a self-declaration.

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Ashish Das from the department of mathematics at IIT Bombay conducted the survey across bank branches as part of a study, titled Banks Violating Prevention of Money-Laundering Act for Excluding the Excluded. The study has now been published by the department and also released in the form of a report.

The notification on the basic savings account facility was issued by RBI on August 2012. RBI norms on its website state that a basic account can be opened with simplified KYC norms. But if simplified norms are used, the account would be treated as a 'small account'. In other words, such accounts will be eligible for a maximum balance of Rs 50,000 and maximum withdrawals cannot exceed Rs 10,000 in a month. Also, these accounts cannot be used for receiving money from abroad. While the limits ensure that these accounts cannot be misused for money laundering, it provides individuals without address proof or identity cards the opportunity to maintain savings with banks and also use ATMs.

But rather than open these accounts, banks are instead pushing underprivileged customers to 'business correspondents', who charge for opening bank accounts. Das's report shows that majority of bank employees are unaware that RBI norms allow a small basic bank account on the basis of a mere application form and declaration that proof of address will be provided within a year.

Even at the head office level, the awareness of account opening requirements appear to be low. Six of the banks covered gave RBI norms as a reason not opening the basic accounts.

RBI has not made it any easier for banks to open small accounts. The requirement for banks to open a 'small account,' without address or identity proof, comes in a directive from the finance ministry notification dated December 16, 2010. The reference to the notification on simplified KYC norms is buried in an annexure to RBI on directions for opening small accounts.




Source : Times of India

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Digital signatures will be available in USB Token Only

The Security of Private Keys Corresponding to the DSCs being issued by Certifying Authorities (CA) to subscribers has always been matter of concern. In this regard the Certificate policy pertaining to India PKI lays down the technical security controls for the key pair generation and installation.

CAs are advised to ensure that procedures to give effect to the above are immediately incorporated in the DSC issuance process (if not done yet) so that Security of Private Keys is maintained. 

A Compliance to this should be reported to the Office of CCA within a month.

Read below full letter

F.No. CCA/DC (T)/2013-98 (pt.)
Government of India
Ministry of Communications &Information Technology
Department of Electronics & Information Technology
Office of Controller of CertifyingAuthorities
New Delhi
25th October 2013
OFFICE ORDER

Detailed instructions were also issued on vide our letter No. 13(2)/2009-CCA dated 23rd September 2009covering guidelines for storage of Private Keys and the same has been reemphasized subsequently in meeting held with the CAs (ref. minutes of meeting held with all CAs on 19thOctober 2012 and 23rd January 2013). The Compliance to this requirement is however not entirely satisfactory and it is imperative that procedures are put in place to ensure that no Class 2 or Class 3 DSCs are issued in cases where the key pair has not been generated on a FIPS 140-1/2 Level 2 validated Hardware Cryptographic Token.

CAs are advised to ensure that procedures to give effect to the above are immediately incorporated in the DSC issuance process (if not done yet) so that the Security of Private Keys used bysubscribers is maintained.

In respect of Class 1 Certificate, in case the subscriber does not wish to procure a Cryptographic device, the corresponding risk should be made known to the subscriber and an undertaking taken from him/her to the effect that he/she is aware of the risks associated with storing private Key(s) on a device other than a FIPS 140-1/2 validated cryptographic module.

A Compliance to this should be reported to the Office of CCA within a month. This is being incorporated on the audit process.
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RBI instructed banks to levy SMS charges on actual usage basis

Banks were advised to identify basic banking services on the basis of broad parameters indicated by the Working Group constituted by Reserve Bank of India for the purpose and the principles to be adopted/ followed by them for ensuring reasonableness in fixing and communicating the service charges for the basic banking services.

Banks are required to put in place a system of online alerts for all types of transactions irrespective of the amounts involving usage of cards at various channels.

With a view to ensuring reasonableness and equity in the charges levied by banks for sending SMS alerts to customers, banks are advised to leverage the technology available with them

Read full instructions below.

RBI/2013-14/381
DBOD. No. Dir. BC. 67/13.10.00/2013-14
November 26, 2013
All Scheduled Commercial Banks
(Excluding RRBs)

Dear Sir/ Madam

Charges Levied by Banks for Sending SMS Alerts
Please refer to paragraph 37 of the Second Quarter Review of Monetary Policy Statement 2013-14 announced on October 29, 2013 (extract enclosed) on ‘Customer Service- Charges Levied by Banks for Sending SMS Alerts’.

2. In this connection, a reference is also invited to our circular DBOD. No. Dir. BC. 56/ 13.03.00/ 2006-2007 dated February 2, 2007 on ‘Report of the Working Group to Formulate a Scheme for Ensuring Reasonableness of Bank Charges’ whereby banks were advised to identify basic banking services on the basis of broad parameters indicated by the Working Group constituted by Reserve Bank of India for the purpose and the principles to be adopted/ followed by them for ensuring reasonableness in fixing and communicating the service charges for the basic banking services.

3. Banks are required to put in place a system of online alerts for all types of transactions irrespective of the amounts involving usage of cards at various channels in terms of circular RBI/ DPSS No. 1501/ 02.14.003/ 2008-2009 dated February 18, 2009 and DPSS. CO. PD. 2224/ 02.14.003/2010-2011 dated March 29, 2011. Banks have accordingly put in place a system of SMS alerts so as to help customers in fraud mitigation and have been levying uniform service charges to various categories of customers.

4. Considering the technology available with banks and the telecom service providers, it should be possible for banks to charge customers based on actual usage of SMS alerts. Accordingly, with a view to ensuring reasonableness and equity in the charges levied by banks for sending SMS alerts to customers, banks are advised to leverage the technology available with them and the telecom service providers to ensure that such charges are levied on all customers on actual usage basis.
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Air-Conditioned factory canteens exempted from Service Tax

As per notification dates 22'nd october 2013 , A/C Restaurant or Canteens in Factory premises serving food to workers and employees has been excluded from purview of service tax. Due to Negative List restaurant & catering services was included in taxable services, where genuine service of catering to workers at nominal price without intention of earning profit been taxed. To abolish the anamoly MoF decided to exempt the same. 

Read full notification as below.

[TO BE PUBLISHED IN PART II, SECTION 3, SUB-SECTION (i) OF THE GAZETTE OF INDIA, EXTRAORDINARY,]

Government of India
Ministry of Finance
(Department of Revenue)

Notification No. 14/2013-Service Tax

New Delhi, 22^nd October, 2013

 G.S.R.____ (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994,  (32 of 1994),  the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.25/2012-Service Tax, dated the 20^thJune, 2012, namely:-

            In the said notification, in the opening paragraph, after entry 19, the following entry shall be inserted, namely:-

“19A. Services provided in relation to serving of food or beverages by a canteen maintained  in a factory covered under the Factories Act, 1948 (63 of 1948), having the facility of air-conditioning or central air-heating at any time during the year.”.

[F. No. B1/13/2013-TRU]

(Akshay Joshi)
Under Secretary to the Government of India 

Note.- The principal notification was published in the Gazette of India, vide notification No.25/2012-Service Tax, dated the 20^th June, 2012, vide G.S.R.467(E), dated the 20^th June, 2012 and was last amended by notification No.13/2013-Service Tax, dated the 10^th Sep, 2013 vide G.S.R.616(E).
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IPC & CA Final Nov. 13 - Question papers

We will try to bring you the question papers of the Novemeber 2013 attempt earliest. Please download it and share it with everyone, it will be beneficial for students who are preparing for upcoming attempts.

Join the conversation on facebook & twitter using #Nov13 .

CA IPC

• Accountancy G1 

• Business Law, Ethics &Communication 

• Costing & FM 

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CA Final

• Financial Reporting 

• SFM 

• Auditing & Assurance 

• Corporate & Allied Laws 

For Previous year papers for IPCE, Final, PCE

• Click here

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Important Announcement for CS Executive & Professional Student regarding relaxation on procedural issue of Oral Coaching & Response Sheet

Council of Institute has decided to omit the requirement of submission of coaching completion certificate with immediate effect for appearing in CS Executive / Professional Programme Examinations. 

This would make students eligible for enrolment to Executive and Professional Programme examinations after expiry of six months or nine months as the case may be, from the date of registration to the respective programme.

Henceforth, students of Executive Programme and Professional Programme are not required to:

a. submit response sheets to test papers on various subjects to the Institute under Postal Tuition Scheme, or
b. obtain coaching completion certificate from the Institute or from Class Room Teaching Centres of the Institute, or

c. submit coaching completion certificate for enrollment to examinations of Executive and Professional Programmes.

Download full Announcement click here

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