DAD.
-'Did you check the results? -It's still not out.'
-'Is it out? Answer your phone. -No. No yet.'
Is Mr. Kamal in office?
No. Mr. Kamal is not here. How can I help?
Are you a CA?
Trying to be one. What's the matter? I can try to help.
-Let me see. -So...
I was 32 years old when I started working for the company.
The company was small, so I had some shares in my name.
The company and I have grown together.
When I retired, my son told me to sell the shares.
And I sold them.
I made some money out of it.
Sir, this is a CA firm.
You can tell me the exact amount.
Five million rupees.
I bought a house and put the remaining money in a fixed deposit.
-Okay. -Like an honest citizen, I paid the tax I was liable to pay for it.
But now, they're asking me to pay 1.5 lakhs rupees more as interest.
I don't have a single penny left.
Uncle, this is as per Section 207. You didn't pay the Advance Tax on time.
-You'll have to pay this amount. -Where will I get 1.5 lakhs from?
Son, see what you can do. Maybe you could file some returns or so?
It doesn’t happen that way. I'm not a magician.
-Son, please. -Uncle, I'm a bit busy right now.
You know what? Why don't you come later? I'll see what can be done.
Son, I've been running from pillar to post. Please help me out here.
-My son used to do all this for me. -I'm genuinely busy.
Do one thing. Leave your contact number and other details here. I'll call you.
-Hey, Vivek. Note it down. -Yes.
-Son, please. -Sorry, uncle.
Son. Listen.
Yes, Sanju. Tell me.
Bro, you didn't make it.
You missed the aggregate by two marks.
Sorry, bro.
I can't believe it. Did you check properly?
Yes. I did.
Well, then
I'll apply for a rechecking of my answer book.
-You mean revaluation? -Yes.
It can't happen.
I can't be a two-attempts-failed CA Neeraj Goyal.
Students, last five minutes.
I'm very scared of exams.
People think life is more chilled out studying commerce than science.
And looking at someone like Vishal, it's easily believable.
But that's not the truth.
Don't know about the other students
but I certainly didn't take up commerce to chill out.
In a country where the majority of students prefer pursuing science,
I chose commerce.
Because I thought that separating assets and liabilities
was better than separating chemicals.
And as for Vishal, let's just say that all my life decisions
automatically became his life decisions.
But for now, both of us were just happy
that our 12th boards were over.
-How did your exam go, buddy? -Finally, it's over.
My dad was so right. We just need to clear our 12th board exams
and life thereafter is a joyride.
-Look, I got the coloured powder. Let's celebrate. -Sure.
Yes, this is the right one. This is also correct.
-Very good. -Thank you, ma'am.
All the best. Bye, kids.
-Yes. -Ma'am.
-Tell me. -I'll miss you.
-It's okay. All the best. Cheer up. -No.
-Then? -I mean I'll deeply miss you.
What? Idiot.
This one?
Yes.
-Did you write it? -Yes, I did.
Sure?
There were questions here too?
And you didn't tell me, Archie. Why didn't you gesture and tell me?
-Listen... -Look, here they are.
Akash got his car today. Come on. Let's go for lunch somewhere.
No. You guys carry on.
Come on. You always do this, Archie.
All right. There's a party tonight at 8 in Oakwooods. Come for that.
Sorry. Honestly, I won't be able to come there too.
Why? That's not a party only for couples.
Even singles are allowed there.
Yes.
It's not that. Actually, I haven't slept well in many days.
-Then sleep tomorrow. -Yes, exactly.
The CA Foundation classes start tomorrow.
Wow, Archie. You're going to pursue CA?
Hey. Why did you burst out into laughter?
Look, no offence, Archie.
You commerce guys hardly study before the 12th grade. You just chill out.
And when the 12th grade is over, others chill out and you start slogging.
Look at us. We're computer and bioscience students.
Yet, we chill out so much.
Actually, you know what? You commerce guys should be cheering us up.
Anyway, as you wish.
Vishal, at least you try to come.
-Sure. I'll try. -Cool. Let's go.
See you, bro. Come, guys.
-Give me your car keys. -Archie, don't mind him.
He's crazy. Ignore him.
All the best for your future.
Write fast.
Now, if people think that we commerce guys only chill out, then so be it.
I just want to make this title a reality.
CA Archie Mehta.
It has just been a few hours since my board exams got over
and I'm standing in front of Nashik's supposedly best CA coaching institute.
Welcome to Unnati Classes, Archie.
One exam just got over and another is about to begin.
Why are you whispering? Speak louder.
All right.
Name some of the famous businessmen and industrialists of India.
-Tata. -Ambani.
-Birla. -Adani.
-Mittal. -Good.
Can you name their CAs?
You can't.
Any CA known to your family or parents?
Do you know their name?
Do you agree that Unnati Classes is the city's best CA coaching?
-Yes, sir. -Yes, sir.
Do you know my full name?
Dayanivas Ranka. Correction.
CA Dayanivas Ranka.
Welcome to the most difficult, tough, yet,
one of the most unrewarding courses in the country, Chartered Accountancy.
Definition?
CA is a professional financial service provided
to businesses, individuals, sole proprietors, et cetera.
You mug up well.
It'll help you in Corporate Law.
How difficult CA is, how many attempts does it take,
you must have seen many memes on these.
Today, let me try to show you how complex it is.
CA
Foundation, i.e.,
CPT.
The gateway to the world of CA.
Four subjects comparatively easy to crack,
yet,
only 33% are able to clear it.
Meaning, maybe one-third of this class.
The next form that you will be filling
is CA Intermediate, which was earlier known as
IPCC.
It has two groups, eight papers.
Out of all those sitting in the class right now,
if even 50%,
i.e., if even half of you clear this exam on the first attempt,
I will shut down my coaching.
Let's say even if you do pull off that miracle
and my coaching shuts down,
you will still have to serve a CA firm for three years under your articleship.
Maybe, at the Big Four. KPMG, EY, Delloite and PWC.
And I'm sure you know all this. But still,
until you slog for three years under your articleship for a measly stipend,
you won't be able to give the next and most important exam which is
CA Final.
It has two groups, eight papers.
The toughest exam of your life.
With several attempts, hard work and good luck if you clear it,
then on a small piece of paper,
you'll be able to prefix two letters to your signature.
C
A.
I see some scared faces here.
Please don't think that I'm trying to scare you.
I am only trying to make you realise
that as much as it feels great to add the prefix CA to your name,
completing this journey is equally tough.
You don't do well in one exam and you'll lose faith in the entire course.
Even after giving an exam for six months straight, for your final exam,
you will have to wait for three years.
And those three years are no vacation.
You will be made to do backbreaking work for three years under articleship.
You won't get any leaves to study.
And that will leave you in tears.
All this will happen while you get rejected by a small margin of marks.
Because in the whole of India,
the CA final exam is cleared on the very first attempt
by only 3 to 5% of students.
Only 3 to 5%.
Now, tell me.
Can you stick it out for three years? Are you ready?
The majority of them don't wait. They move on in life.
I'm not saying you cannot be a CA.
Rather, I'm saying that you need to ask this question to yourself.
That why do you want to become a CA?
Because, My Bravehearts,
once you enter this maze,
coming out of it will be very difficult.
Excited?
Let's start.
You must have read about all this. Let's begin.
Only 3 to 5%.
Meaning, only two and a half students in that class will be able to clear CA?
I'd like to meet this 'half' a student.
Stop joking.
After four years, all our friends will finish their studies and take up jobs.
And we would be giving exams even then?
You're taking too much stress.
That commerce guy, Vaibhav, he's not even taking any coaching.
He was saying, CA Foundation mostly has all 12th-grade subjects.
-We can clear it easily. -Yes.
-Accounts is my strength anyway. -That's the spirit.
And honesty and integrity is my strength.
But maths.
Especially the mean, median, mode, and statistics. I hate maths.
Don't even talk about maths.
I'm sweating just looking at the syllabus.
Which school? I'm Disha, by the way. Can I get some water?
Water? Yes.
I'm Archie. SSRC.
-Ranka sir has already scared us. -I know.
That's what we were discussing.
But don't worry. It's mostly the 12th-grade syllabus.
Have you guys even seen the syllabus?
Water.
We were going to do that once we get home.
You guys are pretty chilled out. Good.
But why are you so stressed?
As if I have an option. Both my parents and my sister are CAs.
At their time, they had MCQs in the CA Foundation CPT. Comparatively easy.
But our syllabus changed three years back.
To top it, two subjects have been made subjective.
They have made even maths tough.
Maths has gotten tougher?
How tough?
It's for 100 marks now, earlier it, was 50. And 40 marks just for statistics.
40 marks. For statistics alone.
You guys are so damn relaxed. I wish I were born in your family.
I wish.
-One tea. -Sure.
Finally. Sanju, why can't you ever be on time?
I hope you know that Nashik has cafes too.
You don't need to always come here.
Do those cafes have this kind of tea?
-Any update on the revaluation? -Not yet.
The ICAI might send a certified copy of my answer sheet in a week or two.
If my marks increase, they'll send me a letter and not my answer sheet.
Saying, my marks have increased and I've become a CA.
What if your marks don't increase?
What will you do then?
Look, both of us started doing CA together. Right?
I understood after the second attempt itself that it was not meant for me.
I agree that you are very daring. You persevered and you've been brave.
But, bro, if you don't make it even this time,
then just drop it. Or you'll never be able to drop it.
You don't get it, Sanju.
I came here to escape my father's badgering.
Now, I feel like he's right here.
-I am not joking, Neeraj. -But I'll become a joke, Sanju.
If I don't try, then...
Have you heard the name, Saroja Ramchandran?
She was 59 years old when she cleared her CA.
59 years old. Just imagine.
My friend, don't make her your inspiration. I beg of you, buddy.
Please. We will loose our entire youth.
This place is filling you with absurd ideas. We should go to a cafe.
Not only that, mom, the cut-off for every subject is 40 marks.
That's a total of 160 marks.
But to pass, the overall aggregate must be 200. What the fuck...
Dad, I can put all this aside for once and study really hard.
But today, I had a very big doubt about a very basic question.
Why do I even want to become a CA?
It was just your first class today, my dear.
You still have a good three months until the exams.
You will be studying at the best coaching institute in the city.
So, have some patience. Never mind what Ranka sir says.
-He is there to help you, isn't he? -Exactly.
There's an amendment in Resident in India in One Person Company.
As per the new provision, it's 120 days. Make a note of it.
But, sir, the book says 182.
You know the meaning of the word amendment, don't you?
Principles of accounting, Business laws,
Maths and Economics. The sheer size of these books
made three months look very less.
The syllabus was vast and Ranka sir was fast.
Here are some very basic mistakes that Foundation students commit
owing to which they lose their marks.
A) Overwriting.
If you overwrite 6 to make it 8, you'll get zero.
Got it?
Shuttling between class, home and studies,
March and April went by.
And every week a few students would drop out.
And finally, when I started coping with the syllabus,
Ranka sir dropped a huge bomb on all of us.
Next week, there will be a combined mock exam on MTP, RTP and PYP.
The exam's in the morning. The results will be out the next evening.
Your level of preparation will be clear in that exam.
It's good that you're thinking about getting Bittu married.
-Yes. -He's old enough. How old is he? 26 or 27?
27.
-No, 26. -Same thing.
-He's confused about his own son's age. -I know.
-Hey, Neeraj. How are you? -Hello, uncle.
Come, sit.
I'll join you in two minutes.
-The shop keeps me very busy. -Yes, I can understand.
Bittu surely must be helping you in your business. I know he takes care
of the ledgers.
-Yes, he does. -How is he doing otherwise? Good?
Yes. We're just hoping to get him married soon.
Neeraj!
Come out, son.
He's tired, you see. He must be getting changed.
-Everything fine at home? -All good, didi.
It's all God's grace.
-Have this. -I'll have just one.
Are your two minutes not over yet?
-He came home tired, you see. -It's nice, didi.
-No problem. It's okay. -Thank you.
He's here.
Vishal, you look so weak.
He doesn't eat well at all. I keep telling him. You try talking to him.
Just get him married, didi. You must be getting proposals for him, right?
Son, you have such a good family business, your father's shop. Join him.
Mr. Goyal, shouldn't he join you at the shop?
Your uncle is asking you something.
Yes, uncle. Once I clear my CA final, I'll think about it.
Son, you shouldn't be so adamant. There's an age for everything.
You wanted to study and your father let you. Enough with the studies now.
Correct, Mr. Goyal? Am I not right?
No, uncle. I'm not done yet. I still have my CA final. I told you just now.
And you do know how tough it is.
Even you had given three attempts.
Oh, my. You didn't have anything. Please have something.
-No. I'm done. -You must, I insist.
No, I'm good. We should leave now.
Leaving already? Won't you stop them?
-Hello. -All right, then.
But...
-Hello. -Son, this is Mahendra Kumar here.
I came to your office the other day
regarding the advance tax problem.
Yes, uncle. I'm looking into your matter. I'll keep you posted.
I've been chasing you for a month now.
The guy I approached before you also said the same thing.
Don't you people value somebody's time?
Uncle, can you call back later?
You all are alike.
Nobody wants to even lift a finger without money.
-How can you just... -What was that in there?
What's so great about your studies that you have even forgotten your manners?
I am talking to you. Hello.
What's wrong?
What's the update on the revaluation of your answer sheet?
It came back.
Did you hear that?
He didn't make it.
What was the point in sending it for rechecking?
4,000 Rs. gone for a toss.
Look here, son. Enough of this drama now.
CA is not your cup of tea. It's very tough.
Some people spend their whole lives doing CA but fail to become one.
You have already given two attempts.
Now, for the rest of the week, just stay at home and relax.
-And from next week, come to the shop. Get it? -Dad, I can't do that.
Why?
Are you embarrassed to sell goods?
Dad, I can't put up with the same drama twice a year. Please.
Then you should have cleared the exam and shut my mouth.
I am not able to.
Didn't you just say that it's tough?
It's not like I'm the only one
in the whole of Nashik appearing for the CA final.
There are many others stuck like me.
I have studied hard day and night. And you have seen it.
Dad, many of my friends still have no idea what they want to do in life.
They keep wandering here and there. They laze around on bridges smoking.
I at least have clarity. I have an aim that I want to do CA.
I'm not confused like them. What more do I do?
Son, it's good to have dreams.
But while dreaming, be aware of the difference between reality and dream.
Do you understand?
Ms. CBSE, your result is out. You have got 91%. What more are you praying for?
I was thanking God for such good marks.
When is yours expected?
Mom, stop ringing the bell so loudly. You're increasing my anxiety.
But, my dear, I am here.
-No. It's still not out. -Who's ringing the bell then?
Aunt, the camphor for worship is over. Please get some ordered.
It's here! It's out!
Vishal, our results are out.
-Hurry up. -Yes, just a minute.
I passed. 84%. Yes.
Mom, I passed. I've got 84%.
What? 84%. Congratulations, Archie.
-She has got 84%. -It's out, right?
-Yes, 84%. -Check mine too, you witch.
Come on, hurry up.
-84%. -Just type it fast.
Type faster, Archie.
Vishal, dude.
-Yes, tell me. -I don't know what to say.
It's okay.
What do you mean?
God, please send me with some brains in my next birth.
-I should jump off a cliff. -Silly, you've passed. You've got 68%.
I passed? I passed!
One mock exam and everything is out in the open.
Not even 30% of students have passed.
Not hers, look at yours.
Wow. It's good to see a hundred somewhere at least. Listen, Archie.
Archie, just chill, girl. It was just a mock exam.
Archie, your dad will kill you. Don't even think about chilling.
Shut up.
I'll catch you later, guys.
-You scared her more. -What did I do?
When will you become like us?
Neeraj.
This is so last moment. You're quitting the firm?
-Actually... -We couldn't even give you a farewell.
-You know how the quarter end is. -No worries. We will meet soon.
Listen.
For your next attempt.
You'll definitely clear it this time. All the best.
See you.
Thanks.
Hello.
Yes. I'm coming.
I've just left from here.
Sorry. I got a bit late.
Tell me. What happened?
One second. Mister, one tea, please.
-Bhaiya, your firm is such a sad place. -Why?
I haven't seen a single smiling face since I got here.
Bhaiya, please suggest some good colleges for B.Com.
Why B.Com? Your mother was saying that you wanted to do CA.
Well, yes, everybody makes mistakes.
Why? What happened? Did MTP scare the shit out of you?
Or did the amendments amend your career?
This Ranka sir, I tell you.
He doesn't understand the difference between educating and teaching.
Bhaiya, I neither want to study nor learn CA. I am done.
-Why? -What's so great about doing CA anyway?
I'll do a B.Com Hons. course.
Pursue an MBA alongside my job. I will at least enjoy a good college life.
Otherwise, my life will be over chasing after CA.
Have you heard Ms. Saroja Ramchandran's name?
She was 59 years old when she became a CA.
-'Life will be over' it seems. -Full respect to her.
But I don't want to be a senior citizen and complete my course.
-Bhaiya, all okay? -Yes, just a second.
-Come on, let's go. -Where?
Just get up and come with me. Leave the tea.
Come.
Here.
Listen, Chotu. Put the tea on my tab.
Bhaiya, it's showing somewhere close by.
-Here? -Yes.
Sir, where can I find Mr. Mahendra Kumar's house?
-The one there? Thank you. Come on. -Yes.
-Bhaiya, why are we here? -Just come.
Mahendra sir!
You?
I already told you that I can't pay you any money.
Uncle.
Do you have a receipt of sales of the shares that you sold?
Yes, I do. What about it?
-The papers of the house you bought? -Yes, I have that too.
But let me make this very clear. I'm not selling my house, come what may.
You don't need to sell your house. Nor do you need to pay the 1.5 lakhs.
You are exempted.
Yes. Look at this.
Provision of sub-section 207 shall not apply
on an individual resident of India who
A) Does not have any income chargeable under the head profit and gains
of business or professions.
And B) Is of the age 60 years and more
at any time during the previous year.
I got so engrossed in my CA Final that I forgot my CA Foundation basics.
You don't need to pay any interest.
Because you are exempted from advance tax.
I'll get your papers ready by tomorrow morning.
No matter what they say, you aren't paying a single penny to anyone.
And definitely not to me. Okay?
Oh.
Don't worry, uncle.
Uncle.
Two years ago, my son died.
He used to take care of all these matters.
But without him, over the past few months,
I have been constantly running after people.
Someone wanted a 10% commission and someone else asked for 20%.
You not only saved my money
but you also saved my trust and belief in the system.
No, don't do this, uncle.
I just did my job.
So what if I'm not a CA? I'm half CA.
Uncle, your papers will be ready by morning. You can rest assured.
Good night, uncle. Bye. Come on.
See you.
He got too emotional in there, didn't he?
And guess what? He doesn't even know my name.
And it doesn't matter to me.
Because he gave me the most important thing a CA needs.
Trust. Faith.
You know, Archie.
Anyone who says love is more precious than money is bullshitting you.
The truth is that
people work very hard to earn money.
And one has to work even harder to save that money and make it grow.
And that's where we step in, CAs.
Chartered Accountants.
We know laws by heart.
We make calculated decisions for the biggest of organizations.
We give them financial advice, we audit their accounts and we also file ITRs.
We are the most important people for every earning citizen of this country.
Right from an intern to the country's biggest businessman,
everybody needs us.
We contribute to the economy of this country. Fuck it!
We are the economy of this country.
In fact, the Prime Minister of India has said,
our signature is more important than his.
That's why I want to be a CA.
And, Archie, all these are my reasons to pursue CA.
If you resonate with even one of these reasons,
then don't give up.
And you know what's the best thing about doing CA?
We don't need a Rajendranagar or Kota.
Wherever we pick up a book and start studying, that place is the hub for CA.
That's why you should pick up the damn book.
And write the damn exam.
Don't give a damn about anything else.
Everything all right, dear?
Mom, where's my milk?
-Mom. -Take this.
I'll keep it in this bag.
It'll be convenient.
What's there in Mumbai that's not here, son?
Nothing much, mom.
Just some peace.
Mom.
Stay blessed, my son.
Mom.
Thank you for making me study commerce.
By the way, have you heard of Ms. Saroja Ramchandran?
GOYAL POOJA MATERIAL AND GENERAL STORE
What if you fail this time as well?
Then you'll see me enter this gate and I'll be in your shop from the next day.
CENTRAL BUS DEPOT, NASHIK.
NASHIK TO MUMBAI CENTRAL VIA THANE, DADAR
I realized 2 things while embarking on the journey of CA.
First, this is going to be the toughest and the biggest decision of my life.
And secondly,
there is no option to look back or give up in this journey.
So, what's your plan ahead?
I might go to Mumbai.
Why Mumbai?
To pursue CA.
But didn't you say that you are damn scared of exams?
And now, you're going to Mumbai to study for one of India's toughest exams? Wow.
I'm a commerce student, right? Can't chill for too long.