Where can get the CA Final chapter-wise test series?


The accountant is an accounting professional whose role goes much further than the establishment of the company’s accounts: It is a true partner of the manager who will provide advice on legal, tax, social, accounting see even heritage.

The role of the chartered accountant is very important for companies, whether it is during its creation, its development or its transmission.

Role of the chartered accountant for business creators

The accountant can play an important role by intervening in the creation of a business, and he can intervene well beyond that within the framework of the realization of the provisional balance sheet of the entrepreneur. By relying in particular on the figures from the forecast documents, the accountant can advise the business creator or buyer on several decisive stages of the project:

  • Advise the entrepreneur on the choice of his legal status;
  • Orient the entrepreneur on his social status
  • Participate in the tax optimization of the project;
  • Advise the entrepreneur on his choice of financing

The accountant can therefore play a much more important role than carrying out only the provisional balance sheet of the entrepreneur, he is a real support for the future entrepreneur. Of course, it is up to the entrepreneur to define the points on which the accountant must intervene or not, because it should not be forgotten that in return, remuneration proportional to the services requested will be due to the accountant.

Main missions of the chartered accountant

The main mission of an accountant is of course of an accounting nature, and it can be broken down into three missions:

Presentation of the annual accounts

The business manager here chooses to entrust all or part of his accounting to his accountant. This will involve in particular the keeping of the accounts, the accounting review, the establishment of the annual accounts, the preparation of tax and social declarations.

Limited review mission of the annual accounts

As part of the limited review mission, the accountant must certify that he has not identified any element which does not call into question the sincerity and the regularity of the annual accounts, and the faithful image of the company.

Contractual audit mission

As part of a contractual audit assignment, the accountant must certify that the accounts concerned are regular and sincere and give a true image of the company.

Other roles of the accountant

In addition to these main missions, an accountant can perform other missions on an ancillary basis that is to say that these missions will be complementary to a main accounting mission.

It is thus common for a chartered accountant to carry out legal formalities for the business manager: holding of annual general meetings, transfer of registered office, capital increase, etc. or personalized services in tax or social matters.

The chance of handling all these responsibilities is not the matter of every second person. In order to obtain that position of CA, you must be disciplined and focused towards your goals and study hard to clear all three stages or levels of CA examination. This can only be done if you prepare for your CA exam chapter-wise so that you can get the overall knowledge of the syllabus and solve every problem. This can be done if you download the CA Final chapterwise test series from the official website of CA test series.


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