I am going to share my views aboutthe 'Life of Professional', which is full of responsibilities, Commitments.&so on.


When we (a C.A. professional /Becoming C.A ) are called upon to write about our professional life,

Whatcomes uppermost in our mind is to draw up a Balance Sheet of Life.

 We are becoming CA / Chartered Accountants,who will certify financial statements, which include Balance Sheets of ourclient, try to give a 'true and fair' view of the state of affairs of the organization.People judge the health of the organisation on the basis of our opinion. Weshould try to prepare Balance Sheet of our Life to find out whether it gives a'true and fair' view of our actions in life.

Let's try to state in a journal asto how Balance Sheet of a as a 'Professional'should appear.

Thiscan be appeared somewhat as under :

Balance sheet of aprofessional :





Fixed Assets

Character of Professional

Heart of Professional

Reserves and Surplus


Happiness in life

Soul of professional



Duties to the society

Your knowledge


Bank balance


Your mind


Accrued interest


Your patience


Accumulated losses


Your sorrows


We can summarise the Balance Sheetof Life in the above manner.


The essence of C.A.profession :

A professional commands respect inthe society because his motto is 'Pride of service in preference to personalgain'.

We are described as one who placespublic good above his personal gain. This is the reason why Government,financial institutions and members of the public rely on a CA for his expertadvice. This reliance imposes a public interest responsibility on our members,when they render services in the field of accounting, taxation or other fields.

Forthe success of any professional,

it is essential that there is a strong base provided by the regulatingbody to which he is answerable.

The system of education, training and examination should be such that weare able to command the respect and confidence of the members of the society.

The users of professional servicesrequire an assurance that the member of the profession whose services areretained is

(i)                a person of character and integrityand

(ii)              competent and knowledgeable torender professional services.

Thecharacter and integrity of a professional will depend on his personalqualities.

This will also be guided by theenvironment in which he has taken his education and training as well as theenvironment in which he is working. His position can be maintained andstrengthened only if the regulating professional body is able to guide andencourage its members to live upto the high ethical and professional standards.The prestige and confidence enjoyed by a professional, to a great extent,depends on the strictness and scrupulous manner in which the professional codeis implemented.

BhagavadGeeta classifies castes (not communal) onthe basis of different qualities and actions of a person.

According to this classification a 'Brahmana', in whatevercommunity the person is born, is one whose wisdomand knowledge is in his nature. Self-restraint, purity, uprightness andwisdom are the qualities of a 'Brahmana'.

It is for this reason that in theIndian Society all professionals, such as a CAs, lawyers, doctors, etc. areconsidered as Brahmanas.

AC.A. professional does not own a business or industry but he does act asadvisor of a businessman because of his study and knowledge.

 For this purpose, We have to keep ourselfupdated in the knowledge as we can constant touch with our client during ouraudits, like statutory, Internal, tax and other assignment (Day after day) or yearafter year.


InSimple words, We have to be a student throughout of our life.

 Kindlyshare your views on above, which may be value added to the above article. 

Posted 3 years, 7 months ago by Abhijit Patil

Its correctly said. Life of a CA student is most difficult. But once we come out of student life, things are different.

CA is considered as the best profession in finance area.

Reliability, Confediantiality and quality makes a perfect CA. Best part is CA students gets good practical exposure while doing CA, and they are ready to serve clients and country as soon as they complete their studies.

Posted 3 years, 7 months ago by CA Pulkit Sharma

Correctly said!


Chartered accountant is not only a profession it is a BRAND.All members should try to improve its BRANDVALUE!!!!

Posted 3 years, 3 months ago by Ganesh babu k

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