CA Tushar Makkar

Recently, while auditing a client in Europe, I was surprised by the hourly wage rate of the labours which was 20 Euro (approx. INR 1,700). . This is in stark contrast to the wages received by labours in Indian Subsidiary of that company, who on average earn INR 600-1000 per day (approx. INR 100 per hour). This means that European labor charges 17 times more than the labor in India. . Moreover, the director's salary was also impressive, around Euro 8,000 per month (approx. INR 680,000) which is as same as the salary of an Indian director of Indian Subsidiary. . Further research revealed that in Europe, the maximum difference between the salaries of an upper-level employee and a lower-level employee is just 10 to 20 times. . In India, however, the scenario is quite different, with the director of a company earning 100 times more than the labour and in few listed companies this gap is more than 1,000 times . “Just an audit observation thought of sharing with you all”. #caaspirants #caarticleship #castudents #icaistudents #caarticles #cafinalist

I failed in CA final exams in the first attempt. . The financial situation of my house was not good. . I told my father that now I want to go for a job and start earning (After articleship completion). . My father told me “Tu kyu tension le rha tera baap baitha hain na Abhi” . This line motivated me and was one of the major reasons for my AIR 47 in the CA final in my next attempt . “Fear is nothing in front of you because of who is behind you” #caaspirants #caarticleship #castudents #icaistudents #caarticles #cafinalist

Summary of my CA Journey 11th Class – 49% 12th Class – 78% CPT – 108/200 IPCC – 376/700 CA Final – AIR 47 I started with 49 and ended my journey with 47 Just a 2 digit difference but the impact was huge #caaspirants #caarticleship #castudents #icaistudents #caarticles #camemes #cafinalist