1 00:00:14,520 --> 00:00:18,960 'People say that the life of a CA student during articleship is quite hectic.' 2 00:00:20,560 --> 00:00:22,600 'I disagree. The truth is,' 3 00:00:22,840 --> 00:00:25,280 'a CA student during articleship' 4 00:00:25,760 --> 00:00:27,200 'has no life to begin with.' 5 00:00:36,880 --> 00:00:38,960 'Lately, my schedule has been' 6 00:00:39,160 --> 00:00:41,160 'attending morning classes at 7 am.' 7 00:00:41,600 --> 00:00:43,400 'Reporting to the office at 11 am.' 8 00:00:43,880 --> 00:00:46,520 'Attending classes again at 7 pm.' 9 00:00:46,920 --> 00:00:51,000 'Then, at 11 pm, I start studying for the upcoming Group 2 exams.' 10 00:00:54,120 --> 00:00:56,800 'And life goes on in a loop.' 11 00:01:11,240 --> 00:01:13,480 'The date of the exam keeps getting closer,' 12 00:01:14,000 --> 00:01:15,360 'pressure keeps mounting' 13 00:01:15,840 --> 00:01:19,080 'and the time I get to study keeps decreasing constantly.' 14 00:01:19,800 --> 00:01:20,840 Archie! 15 00:01:25,000 --> 00:01:27,840 -Where to? -I attend classes on Audit at 7 pm. 16 00:01:27,960 --> 00:01:29,920 What about GTK Industries' audit? 17 00:01:31,080 --> 00:01:34,120 -You may leave after the meeting. -Sir, my exams are around the corner. 18 00:01:34,240 --> 00:01:36,200 I have already missed the last three classes. 19 00:01:36,280 --> 00:01:37,440 I can't afford it. 20 00:01:38,240 --> 00:01:40,840 I have been a CA student. I know classes are important. 21 00:01:41,280 --> 00:01:43,200 But this audit is crucial. 22 00:01:43,560 --> 00:01:45,000 We need to close it in two weeks. 23 00:01:45,080 --> 00:01:46,600 We should also pay a factory visit. 24 00:01:47,120 --> 00:01:49,160 In this situation, we cannot afford any mess-up. 25 00:01:49,440 --> 00:01:50,960 Only because of your attending classes, 26 00:01:51,040 --> 00:01:52,880 what if we miss the deadline for the audit? 27 00:01:53,520 --> 00:01:54,720 Who will be responsible? 28 00:01:56,760 --> 00:01:59,400 I hope you are responsible enough to make the right decision. 29 00:02:34,040 --> 00:02:35,080 Sir. 30 00:02:36,320 --> 00:02:38,400 Chetan, did the class end soon? 31 00:02:38,480 --> 00:02:39,800 Well, it had started early. 32 00:02:40,000 --> 00:02:41,720 Sir had dropped a message in the group. 33 00:02:41,920 --> 00:02:43,400 Didn't you check? 34 00:02:44,560 --> 00:02:45,640 Come on, Archie. 35 00:02:47,360 --> 00:02:49,680 Because of my office, I missed the first 30 minutes. 36 00:02:49,760 --> 00:02:53,000 Even after coming to the class, I couldn't hear anything. 37 00:02:53,680 --> 00:02:55,960 'I think our respective bosses have sworn' 38 00:02:56,520 --> 00:02:59,440 'that soon after hiring a student as an article,' 39 00:02:59,760 --> 00:03:02,960 'they will become that student's biggest enemy.' 40 00:03:04,160 --> 00:03:06,040 'Neither will they give us time to study' 41 00:03:06,120 --> 00:03:07,560 'nor to attend classes.' 42 00:03:10,040 --> 00:03:12,640 'Nor will they allow us to bitch about them in our thoughts.' 43 00:03:13,760 --> 00:03:15,920 'I just hate articleship.' 44 00:03:16,800 --> 00:03:18,160 Hello, sir. 45 00:03:30,520 --> 00:03:32,360 -Hi! -Hello. 46 00:03:32,440 --> 00:03:33,680 Please come. 47 00:03:40,800 --> 00:03:43,080 -Water? -No. Thank you. 48 00:03:44,720 --> 00:03:47,840 Stay Focused. Stay Positive. Never Give Up. 49 00:03:47,920 --> 00:03:49,160 So Niraj. 50 00:03:50,320 --> 00:03:51,360 Please sit. 51 00:03:51,440 --> 00:03:53,320 I've come to the 'Niraj Only Zone' for the first time. 52 00:03:53,440 --> 00:03:54,720 Let me explore it. 53 00:03:55,520 --> 00:03:56,640 Okay. 54 00:03:58,520 --> 00:03:59,600 May I? 55 00:03:59,680 --> 00:04:01,240 Of course, you can. Please. 56 00:04:06,720 --> 00:04:08,040 Not bad, Niraj. 57 00:04:10,240 --> 00:04:13,960 I read somewhere that a messy room leads to a messy mind. So... 58 00:04:16,680 --> 00:04:19,760 Hey. I had given you this novel. 59 00:04:20,240 --> 00:04:22,640 Yes. On my birthday. 60 00:04:24,640 --> 00:04:27,760 Well, a bigger gift awaited me inside the novel. 61 00:04:30,000 --> 00:04:31,000 The letter. 62 00:04:33,600 --> 00:04:35,080 You read the letter 63 00:04:35,360 --> 00:04:39,000 but the brand-new condition of the novel indicates you never read it. 64 00:04:39,600 --> 00:04:42,000 Well, actually, it so happened... 65 00:04:42,080 --> 00:04:43,720 No. It's okay. I should have known. 66 00:04:43,800 --> 00:04:46,200 Apart from CA books, Niraj Goyal doesn't read anything. 67 00:04:46,520 --> 00:04:48,600 No, I will read it now. 68 00:04:49,160 --> 00:04:51,280 No. I'll keep it with me. 69 00:04:51,720 --> 00:04:53,520 Why did I gift you a romantic novel? 70 00:04:53,960 --> 00:04:55,040 Okay. 71 00:04:56,200 --> 00:04:57,560 Well, 72 00:04:59,480 --> 00:05:00,800 your calculator. 73 00:05:07,000 --> 00:05:08,240 -Kavya. -Niraj. 74 00:05:08,680 --> 00:05:09,880 Don't be stubborn this time. 75 00:05:11,400 --> 00:05:12,440 Keep it. 76 00:05:21,400 --> 00:05:23,440 Niraj, if you think a lot about the past, 77 00:05:23,720 --> 00:05:26,120 it hampers the present and the future. 78 00:05:27,320 --> 00:05:30,240 I think our present is going good. 79 00:05:35,640 --> 00:05:37,320 Kavya, do you remember what you said 80 00:05:37,400 --> 00:05:39,640 when you gave me this calculator for the first time? 81 00:05:39,880 --> 00:05:41,720 Keep it. It's lucky for you. 82 00:05:42,560 --> 00:05:45,840 But, actually, for every exam that I used this calculator, 83 00:05:46,480 --> 00:05:47,920 I cleared it on my first attempt. 84 00:05:48,880 --> 00:05:50,720 Ever since I returned it to you... 85 00:05:53,920 --> 00:05:56,560 All right then, take it with you while making your next attempt. 86 00:05:56,640 --> 00:05:57,840 You will clear it for sure. 87 00:06:00,560 --> 00:06:02,920 I anyway have high chances of clearing it this time. 88 00:06:03,400 --> 00:06:04,440 Why? 89 00:06:06,000 --> 00:06:07,520 It's because you are with me. 90 00:06:08,640 --> 00:06:09,720 That's why. 91 00:06:10,160 --> 00:06:11,760 Hmm. 92 00:06:12,600 --> 00:06:14,000 Shall we study? 93 00:06:15,080 --> 00:06:16,160 Yes. 94 00:06:19,600 --> 00:06:20,840 Come on. 95 00:06:26,960 --> 00:06:28,200 -Chetan. -Yes. 96 00:06:28,720 --> 00:06:30,640 Sir covered a lot of topics. 97 00:06:30,920 --> 00:06:31,920 Of course, he will. 98 00:06:32,200 --> 00:06:33,880 Only 36 days are left for the exam. 99 00:06:34,160 --> 00:06:36,760 He knows that the sooner he completes the portions, 100 00:06:37,080 --> 00:06:38,960 the sooner we can start our revision. 101 00:06:39,880 --> 00:06:41,160 -Revision? -Yes. 102 00:06:41,480 --> 00:06:43,040 I hardly get time to study. 103 00:06:43,440 --> 00:06:44,960 What do you do all day? 104 00:06:46,120 --> 00:06:47,440 Articleship. 105 00:06:48,160 --> 00:06:51,560 Archie, do you know that, in the second group, we mostly have theory papers? 106 00:06:51,880 --> 00:06:53,520 The more the theory, the more to remember. 107 00:06:53,600 --> 00:06:55,600 And more the number of revisions required. 108 00:06:55,800 --> 00:06:57,320 That means you will need more time. 109 00:06:58,120 --> 00:07:00,000 You should have started by now. 110 00:07:01,360 --> 00:07:02,920 I get no time from work. 111 00:07:04,000 --> 00:07:06,160 From when did articles start getting time to study? 112 00:07:06,760 --> 00:07:08,240 The institute knew it. 113 00:07:08,680 --> 00:07:11,240 That's why they have given students the right to go on study leave. 114 00:07:11,320 --> 00:07:13,240 -You should make use of it. -Yes. 115 00:07:13,400 --> 00:07:15,840 From when have you taken a study leave? 116 00:07:16,000 --> 00:07:17,320 I never needed it. 117 00:07:17,680 --> 00:07:18,920 I have a dummy. 118 00:07:19,600 --> 00:07:20,880 Chetan, this is wrong. 119 00:07:21,520 --> 00:07:22,560 What if you get caught? 120 00:07:23,320 --> 00:07:24,720 We shall see what to do then. 121 00:07:25,080 --> 00:07:27,800 For now, I know that I do not want to do articleship. 122 00:07:28,000 --> 00:07:30,800 With a calm mind, I want to attend classes, not go to the office. 123 00:07:31,120 --> 00:07:32,360 I want to make class notes, 124 00:07:32,640 --> 00:07:34,800 not some notes to accounts of some random company. 125 00:07:35,000 --> 00:07:36,360 I want to secure a high rank on the exam 126 00:07:36,440 --> 00:07:38,000 and bag a fat package from a good company. 127 00:07:38,080 --> 00:07:39,240 I don't want to do an internship that 128 00:07:39,320 --> 00:07:41,080 offers a paltry 5000 rupees as a stipend. 129 00:07:41,760 --> 00:07:44,160 You will have to learn this once you become a CA. 130 00:07:45,120 --> 00:07:47,680 But the point is, I will become a CA. 131 00:07:58,600 --> 00:08:01,320 Pal, sir has announced a mock test again. 132 00:08:01,440 --> 00:08:03,000 I wonder why he does it again and again. 133 00:08:03,080 --> 00:08:05,000 None of the questions from it appear in the exam. 134 00:08:05,120 --> 00:08:06,440 No, perhaps, they do. 135 00:08:06,520 --> 00:08:09,000 Appearing for mock tests increases the concentration in exams. 136 00:08:09,080 --> 00:08:10,200 That is important. 137 00:08:13,760 --> 00:08:15,800 -I shall leave now. -Where to? 138 00:08:16,120 --> 00:08:17,480 It's a break. The classes will resume. 139 00:08:17,560 --> 00:08:19,240 I'll catch up. You can help me later. 140 00:08:19,360 --> 00:08:21,280 -Okay. Take care. -So should you, brother. 141 00:08:21,680 --> 00:08:24,280 The exam you are about to appear for is way more tougher. 142 00:08:24,360 --> 00:08:25,920 -Go now! -All the best! 143 00:08:26,000 --> 00:08:27,120 Thank you. 144 00:08:38,720 --> 00:08:39,720 Hi! 145 00:08:40,560 --> 00:08:42,960 Hi. Are you done with the classes? 146 00:08:43,080 --> 00:08:45,280 Yes. I mean... Almost. 147 00:08:46,280 --> 00:08:48,240 What happened? Why are you so nervous? 148 00:08:48,560 --> 00:08:49,880 Nervous? No. 149 00:08:50,160 --> 00:08:52,800 Really? When was the last time you bunked a class? 150 00:08:54,000 --> 00:08:56,240 Well... It was long back. 151 00:08:57,840 --> 00:08:58,920 Shall we? 152 00:09:18,760 --> 00:09:20,880 Sir, I wanted your DSC. 153 00:09:26,440 --> 00:09:27,600 Thank you. 154 00:09:33,600 --> 00:09:37,160 Sir, I wanted to talk about my study leave. 155 00:09:37,760 --> 00:09:40,560 -I think I need approximately... -Archie, did you make this? 156 00:09:43,320 --> 00:09:44,520 Yes, sir. 157 00:09:45,360 --> 00:09:47,080 Please explain what you have made. 158 00:09:48,360 --> 00:09:52,640 Sir, we are about to start an audit of GTK. So, I made a contract for the same. 159 00:09:52,720 --> 00:09:54,160 Engagement Letter. 160 00:09:54,640 --> 00:09:56,160 It is called Engagement Letter. 161 00:09:58,680 --> 00:10:00,280 What purpose is this made for? 162 00:10:02,040 --> 00:10:04,280 It is made so that, during the audit, 163 00:10:04,360 --> 00:10:07,600 if there is any misunderstanding with the client, we can avoid it. 164 00:10:08,520 --> 00:10:11,360 It includes scope of the audit, management responsibility, 165 00:10:11,440 --> 00:10:14,280 auditor's responsibility, applicable framework, 166 00:10:14,400 --> 00:10:16,520 and reference of any report to be issued. 167 00:10:20,000 --> 00:10:23,000 On such an important document, you wrote the client's name wrongly. 168 00:10:24,520 --> 00:10:27,080 Not GTK Industrials, it's GTK Industries. 169 00:10:28,920 --> 00:10:30,240 Fix it and get it back. 170 00:10:32,080 --> 00:10:35,000 Before going to the factory for the audit, do study all this. 171 00:10:35,840 --> 00:10:37,880 Know what you are doing. Otherwise, don't do it. 172 00:10:38,120 --> 00:10:39,840 Especially on GTK Industries. 173 00:10:51,240 --> 00:10:53,360 Archie. Shall we talk? 174 00:10:56,920 --> 00:10:59,200 Had you gone to ask for leave or extra work? 175 00:11:01,120 --> 00:11:02,600 That is the problem. 176 00:11:02,680 --> 00:11:04,760 Whenever I go to him with some personal work, 177 00:11:05,360 --> 00:11:07,480 he assigns me some urgent official work. 178 00:11:07,600 --> 00:11:08,960 I don't know how to talk to him. 179 00:11:11,440 --> 00:11:12,760 You are overthinking. 180 00:11:12,840 --> 00:11:15,400 Do you know what's the advantage of working in a small firm? 181 00:11:15,480 --> 00:11:17,200 You get leaves with sheer ease. 182 00:11:17,400 --> 00:11:19,120 Just talk to sir once. 183 00:11:19,600 --> 00:11:21,400 Ask for leaves, bravely. Not timidly. 184 00:11:21,720 --> 00:11:22,960 It's your right. 185 00:11:31,080 --> 00:11:33,200 -Yes. Click it. -Kavya, please. 186 00:11:33,320 --> 00:11:34,400 Niraj, please. 187 00:11:34,520 --> 00:11:36,840 -Sir, please. -Hang on. Kavya, listen. 188 00:11:36,960 --> 00:11:38,960 -Please. -You know that I am... 189 00:11:40,080 --> 00:11:41,960 But one picture is not a big deal. Please. 190 00:11:42,080 --> 00:11:43,760 -Hey, it's awkward. -Yes, sir. Just one picture. Madam. 191 00:11:43,840 --> 00:11:44,920 Hey. 192 00:11:45,000 --> 00:11:47,360 Hey! I like it. Please. Just one photo. 193 00:11:47,440 --> 00:11:49,000 Only for madam. 194 00:11:49,080 --> 00:11:50,680 Well... 195 00:11:51,280 --> 00:11:52,840 You disappointed her. 196 00:11:54,600 --> 00:11:55,840 -Go on. -Yes. 197 00:11:55,960 --> 00:11:59,800 Thank you, sir. Actually, camera phones have eaten into our business. 198 00:11:59,880 --> 00:12:01,480 -Come on. Click the photo. -Yes. 199 00:12:03,240 --> 00:12:04,800 Sir, get closer to her. 200 00:12:07,200 --> 00:12:09,000 Yes, madam. Get close to him. 201 00:12:09,280 --> 00:12:11,840 Sir, if you could smile a little, 202 00:12:11,920 --> 00:12:13,600 you will look good in the photo. 203 00:12:13,680 --> 00:12:15,240 Smile a bit, sir. Little... 204 00:12:15,600 --> 00:12:16,760 Smile. 205 00:12:17,240 --> 00:12:19,680 A bit. Little smile. 206 00:12:19,880 --> 00:12:22,320 Very nice! Got it! 207 00:12:22,640 --> 00:12:24,280 I'll get you the printout in two minutes. 208 00:12:24,360 --> 00:12:25,360 -In two minutes... -Done? 209 00:12:25,440 --> 00:12:26,640 I'll be right back. 210 00:12:26,720 --> 00:12:27,720 Thank you. 211 00:12:28,600 --> 00:12:30,400 -Happy? -Yes. Very much. 212 00:12:31,920 --> 00:12:33,320 I am warning you. 213 00:12:33,400 --> 00:12:35,960 In future, you have to get many pictures clicked. 214 00:12:36,280 --> 00:12:38,400 Be prepared. I won't let you back out. 215 00:12:43,560 --> 00:12:44,600 What happened? 216 00:12:45,480 --> 00:12:47,840 What did you say? In future... 217 00:12:48,760 --> 00:12:49,880 Yes. So? 218 00:12:53,480 --> 00:12:56,360 Kavya, are you dreaming of a future with me? 219 00:12:57,720 --> 00:12:58,720 Yes. 220 00:12:59,920 --> 00:13:01,200 Aren't you? 221 00:13:02,280 --> 00:13:04,040 Of course. I do. 222 00:13:04,600 --> 00:13:07,520 But I didn't know you were dreaming of it. 223 00:13:11,480 --> 00:13:14,400 Niraj, this CA and CS chapter in our lives 224 00:13:15,080 --> 00:13:16,520 went on for too long. 225 00:13:18,360 --> 00:13:21,000 But after this, a new chapter will start. 226 00:13:22,040 --> 00:13:24,960 All I know is that I see you with me, in it. 227 00:13:35,000 --> 00:13:36,320 Kavya. 228 00:13:37,080 --> 00:13:38,120 Rs. 150. 229 00:13:38,760 --> 00:13:40,080 Ah. Thank you. 230 00:13:40,200 --> 00:13:41,720 -Rs. 150? -Yes, sir. 231 00:13:41,800 --> 00:13:45,320 Rs. 150 for one photo. You people are fleecing us. 232 00:13:45,480 --> 00:13:46,800 Forget that, sir. 233 00:13:46,880 --> 00:13:48,640 Look at the photo. You'll pay me more for it. 234 00:13:48,720 --> 00:13:50,240 -Here. Rs. 150. -It's beautiful. 235 00:13:50,320 --> 00:13:52,520 Thank you, ma'am. Thank you, sir. 236 00:13:54,960 --> 00:13:56,520 -Shall we? -Show it to me. 237 00:13:56,600 --> 00:13:57,920 Why? You don't like it. 238 00:13:58,040 --> 00:14:00,160 -Hey! Show it to me. I, too, am in the photo. -No. 239 00:14:01,720 --> 00:14:02,920 Yes. 240 00:14:08,160 --> 00:14:10,320 Sir, I have made changes to the letter. 241 00:14:11,040 --> 00:14:12,240 Keep it. 242 00:14:18,040 --> 00:14:20,800 Sir, my exams are approaching. 243 00:14:21,840 --> 00:14:23,520 So, I wanted to talk about leave. 244 00:14:25,560 --> 00:14:28,280 Yes. How many days of leave do you want? 245 00:14:28,520 --> 00:14:30,000 From the next week. 246 00:14:32,040 --> 00:14:33,960 Okay. Drop a mail. 247 00:14:37,120 --> 00:14:38,440 Sure, sir. Thank you. 248 00:14:38,520 --> 00:14:39,880 Archie. 249 00:14:40,160 --> 00:14:42,480 Acknowledge in the mail that you understand 250 00:14:42,560 --> 00:14:45,000 these leaves will be counted in the 180 days leaves 251 00:14:45,080 --> 00:14:47,600 allotted by the CA institute. 252 00:14:50,160 --> 00:14:51,600 I am sorry, sir. 253 00:14:53,000 --> 00:14:54,280 Don't you know this? 254 00:14:55,560 --> 00:14:58,760 That is why I was confused as to how you can ask for so many days of leave. 255 00:15:00,000 --> 00:15:01,640 See, Archie. The thing is... 256 00:15:02,040 --> 00:15:05,840 As per the rules of the Institute, an article, in his tenure of 3 years, 257 00:15:06,120 --> 00:15:08,960 can take a maximum leave of 180 days. 258 00:15:09,560 --> 00:15:11,120 So, you have to ration it out. 259 00:15:12,240 --> 00:15:13,880 For example, imagine. 260 00:15:18,280 --> 00:15:20,720 This pile of coins is your 180 days of leaves. 261 00:15:21,400 --> 00:15:23,640 This includes your CA final leaves also. 262 00:15:24,800 --> 00:15:27,280 In order to prepare for your CA final, you'd need at least 263 00:15:27,800 --> 00:15:29,320 five months of leaves. 264 00:15:30,160 --> 00:15:32,120 That means 150 days. 265 00:15:37,080 --> 00:15:38,120 Let's keep them aside. 266 00:15:39,280 --> 00:15:41,400 For the next two years and three months, 267 00:15:41,560 --> 00:15:43,520 you have just 30 days of leaves left with you. 268 00:15:43,800 --> 00:15:47,320 And you are demanding for 44 days' leave. 269 00:15:48,920 --> 00:15:50,720 Where will you get the extra 14 days from? 270 00:15:54,120 --> 00:15:56,640 Here. From the leaves kept for your CA final's preparation. 271 00:16:00,000 --> 00:16:01,280 Not just that, 272 00:16:01,880 --> 00:16:03,920 you will have your B.Com exams. 273 00:16:05,920 --> 00:16:07,640 You will go to your home town, Nashik. 274 00:16:09,680 --> 00:16:13,520 And God forbid, if you have to appear for Group 2 once again... 275 00:16:19,560 --> 00:16:21,760 You have to ration leaves from this pile. 276 00:16:26,800 --> 00:16:28,480 This is too less for the CA final. 277 00:16:33,160 --> 00:16:35,560 And as a CA, Archie, take my advice. 278 00:16:35,640 --> 00:16:38,280 Save as many leaves as you possibly can. 279 00:16:39,320 --> 00:16:40,640 You know the case of Bhumik? 280 00:16:42,320 --> 00:16:44,720 He has his CA final in November. 281 00:16:44,920 --> 00:16:47,320 And he has exhausted almost all of his leaves. 282 00:16:48,000 --> 00:16:51,960 Do you think 20 days' leave is enough for him to prepare for the CA final? 283 00:16:56,040 --> 00:16:58,000 Archie, I will sanction the leaves 284 00:16:58,520 --> 00:17:00,960 but only as per the rules. 285 00:17:04,720 --> 00:17:06,640 So what if this is a small firm? 286 00:17:08,240 --> 00:17:09,760 We will follow the rules. 287 00:17:17,320 --> 00:17:18,480 Think about it. 288 00:17:35,400 --> 00:17:37,680 The moment I feel that I have understood this course, 289 00:17:37,920 --> 00:17:40,120 an unexpected twist hits me. 290 00:17:40,240 --> 00:17:42,120 Is this CA or Game Of Thrones? 291 00:17:42,800 --> 00:17:45,840 GOT was still better. It came to an end after seven years. 292 00:17:46,400 --> 00:17:48,520 If this continues with me, forget about seven years. 293 00:17:48,600 --> 00:17:50,360 I can never become a CA in my life. 294 00:17:51,080 --> 00:17:52,800 Nothing like that, Archie. 295 00:17:53,040 --> 00:17:55,040 The articleship will come to an end in three years. 296 00:17:55,120 --> 00:17:57,560 Maybe after that, you can clear the inter. 297 00:17:57,960 --> 00:17:59,040 Good one. 298 00:18:00,200 --> 00:18:01,920 -No, I mean... -Hey. 299 00:18:02,040 --> 00:18:03,640 Don't worry, Archie. 300 00:18:03,920 --> 00:18:06,560 A unique kind of insincerity is needed to fail the exam. 301 00:18:06,720 --> 00:18:08,520 I have it but you don't. 302 00:18:09,480 --> 00:18:11,080 Really? Then tell me something. 303 00:18:11,480 --> 00:18:13,880 How will I cover Group 2 in just one month? 304 00:18:15,000 --> 00:18:16,760 Also, the factory visits will start soon. 305 00:18:17,400 --> 00:18:19,040 How will I manage everything? 306 00:18:19,480 --> 00:18:21,520 Simple. Take a dummy. 307 00:18:21,880 --> 00:18:22,960 Right? 308 00:18:23,680 --> 00:18:25,400 I thought you were her best friend. 309 00:18:25,800 --> 00:18:27,920 Of course. I am. 310 00:18:28,080 --> 00:18:30,240 If you are, then why give her the worst advice? 311 00:18:32,040 --> 00:18:35,360 Archie, the fact is, there is no such thing as enough time. 312 00:18:35,840 --> 00:18:37,040 There is just a deadline. 313 00:18:37,120 --> 00:18:41,040 CAs, during the season, in order to meet this deadline, sacrifice 314 00:18:41,120 --> 00:18:43,080 their lunchtime, family time and their sleep. 315 00:18:43,320 --> 00:18:46,240 If you want to pass the exam, you need to do the same. 316 00:18:46,560 --> 00:18:48,880 Wherever you get time, you should be studying. 317 00:18:49,200 --> 00:18:50,600 Study while eating. 318 00:18:50,840 --> 00:18:52,280 Study while travelling. 319 00:18:52,600 --> 00:18:54,960 If you get a little time at the office, you should study. 320 00:18:55,040 --> 00:18:57,240 In fact, instead of sitting here and cribbing, you should be... 321 00:18:57,320 --> 00:18:59,720 Studying. Studying. 322 00:19:00,040 --> 00:19:01,440 Archie. Studying. 323 00:19:02,240 --> 00:19:04,200 -Studying. -Oh yes. Sit. 324 00:19:04,320 --> 00:19:06,480 Come on, Archie! We need to study! 325 00:19:06,560 --> 00:19:08,480 Come on. Don't waste her time. 326 00:19:08,640 --> 00:19:10,400 Study, Archie. Come on. 327 00:19:10,480 --> 00:19:12,600 See you, Archie. Study. 328 00:19:28,400 --> 00:19:30,200 Asset numbers are in this list. 329 00:19:30,280 --> 00:19:31,720 They are here physically also. 330 00:19:31,840 --> 00:19:33,920 Look at them and pick the audit. 331 00:19:34,000 --> 00:19:35,960 Check all these. Okay? 332 00:19:56,840 --> 00:20:00,120 Done revising chapter 2? 333 00:20:00,200 --> 00:20:01,280 'It's on.' 334 00:20:01,360 --> 00:20:03,800 Archie, are you done with the work? 335 00:20:03,880 --> 00:20:05,680 These files are done. These are remaining. 336 00:20:06,240 --> 00:20:07,400 Okay. 337 00:20:07,480 --> 00:20:09,040 This has all the invoices in it. 338 00:20:09,120 --> 00:20:12,040 Amounts of new assets should match this. Okay? 339 00:20:12,120 --> 00:20:15,440 Bhumik, can you please handle this for 10 minutes? 340 00:20:15,760 --> 00:20:18,080 Archie, if I have... 341 00:20:18,200 --> 00:20:20,760 Guys. Any problem? 342 00:20:21,320 --> 00:20:22,600 No, sir. 343 00:20:24,280 --> 00:20:25,800 Get those files. 344 00:20:26,960 --> 00:20:29,600 We have a revision class. At least don't miss this. 345 00:20:31,000 --> 00:20:33,280 So slow. Shall we complete chapter 3 together? 346 00:20:33,400 --> 00:20:34,480 Yes, sure. 347 00:21:49,640 --> 00:21:50,640 Sir. 348 00:22:00,680 --> 00:22:02,520 Did Bhumik check this? 349 00:22:03,000 --> 00:22:04,000 Yes, sir. 350 00:22:06,160 --> 00:22:07,320 Okay. 351 00:22:07,400 --> 00:22:09,240 Today, we shall sit for a review at 6 pm. 352 00:22:12,600 --> 00:22:14,480 Sir, I have a class at 6 pm. 353 00:22:15,200 --> 00:22:18,040 That's okay. You do miss classes during the audit season. 354 00:22:18,800 --> 00:22:21,560 Sir, this is a revision class. I can't afford to miss this. 355 00:22:22,000 --> 00:22:24,120 I can give the paperwork to Bhumik. 356 00:22:24,600 --> 00:22:26,320 And what will you learn from that? 357 00:22:28,560 --> 00:22:32,440 Archie, a CA's job is not complete until the audit report is signed. 358 00:22:33,160 --> 00:22:34,920 And it becomes your professional responsibility 359 00:22:35,000 --> 00:22:36,800 to stick and follow through until it is done. 360 00:22:36,880 --> 00:22:38,320 But as a CA student, sir, 361 00:22:38,400 --> 00:22:41,200 it is also my responsibility to attend the coaching class, right? 362 00:22:41,480 --> 00:22:42,480 Please understand, sir... 363 00:22:42,560 --> 00:22:44,560 Archie, I understand where you are coming from. 364 00:22:45,200 --> 00:22:46,680 But as I said earlier, 365 00:22:46,920 --> 00:22:48,440 since the work is important, you need to push... 366 00:22:48,520 --> 00:22:50,120 How much should I push, sir? 367 00:22:51,320 --> 00:22:54,120 My studies are already being pushed aside because of articleship. 368 00:22:54,920 --> 00:22:57,280 And, honestly, sir, work will never end. 369 00:22:57,840 --> 00:23:01,040 A new file with a new deadline hits the desk. 370 00:23:01,120 --> 00:23:04,040 Or there is some mess up that needs attention on an urgent basis. 371 00:23:05,640 --> 00:23:08,520 Sir, I am not an employee. I am an article. 372 00:23:09,800 --> 00:23:12,320 Along with working, I also need to study. 373 00:23:14,720 --> 00:23:16,600 CA is the only course 374 00:23:16,680 --> 00:23:18,800 wherein the student himself wants to study, 375 00:23:18,960 --> 00:23:20,760 attend classes and do revision 376 00:23:20,840 --> 00:23:23,960 but is unable to, because articleship doesn't give him time for all that! 377 00:23:25,200 --> 00:23:26,800 That is why we fail. 378 00:23:27,200 --> 00:23:28,400 Not because we don't study 379 00:23:28,480 --> 00:23:30,480 but because we are not given the time to study. 380 00:23:32,760 --> 00:23:35,440 Sir, talking of rules, there is also a rule 381 00:23:35,560 --> 00:23:38,400 that says an article should work 45 hours a week. 382 00:23:39,760 --> 00:23:43,080 But we, articles, work for 60 to 70 hours a week, without letting out a sigh 383 00:23:43,160 --> 00:23:45,080 because we know that it is you people who will 384 00:23:45,160 --> 00:23:47,080 validate the completion of our articleship. 385 00:23:48,680 --> 00:23:50,960 If you don't do that, we cannot become a CA. 386 00:23:53,480 --> 00:23:56,440 So, sir, I have to put my foot down 387 00:23:57,000 --> 00:23:59,520 because I must attend coaching classes in order to pass the exam 388 00:23:59,600 --> 00:24:03,000 and for that, you need to allow me to leave. 389 00:24:03,480 --> 00:24:04,640 That's it! 390 00:24:13,680 --> 00:24:16,960 Archie, I think you need a break. 391 00:24:18,000 --> 00:24:19,200 Take two days off. 392 00:24:20,080 --> 00:24:23,560 And don't worry. I won't deduct it from your leave of 180 days. Okay? 393 00:24:45,640 --> 00:24:47,680 I will go on a long vacation after the exams. 394 00:24:48,160 --> 00:24:49,480 Don't laugh. I am serious. 395 00:24:49,560 --> 00:24:51,680 Studies are driving me crazy. 396 00:24:51,760 --> 00:24:53,600 I was about to miss the submission date of the exam form. 397 00:24:53,680 --> 00:24:55,160 Thankfully, it occurred to me at the last minute. 398 00:24:55,240 --> 00:24:58,160 One second. What's the last date to submit the exam form? 399 00:24:58,400 --> 00:25:01,160 What? The last date was yesterday. 400 00:25:02,440 --> 00:25:04,440 Didn't you submit the form? 401 00:25:05,520 --> 00:25:07,320 Relax. It happens. 402 00:25:07,440 --> 00:25:09,240 Studies get so hectic that we can hardly remember what day it is. 403 00:25:09,320 --> 00:25:10,840 How will you remember the deadline? 404 00:25:11,400 --> 00:25:13,960 Pay the late fees. It will be done. Okay? 405 00:25:14,200 --> 00:25:15,520 I'll submit it tomorrow morning. 406 00:25:15,600 --> 00:25:17,680 -Sure. Do it. -Kavya! 407 00:25:18,600 --> 00:25:20,160 -Hi! -Hi, Sister. 408 00:25:20,240 --> 00:25:22,600 Do you know where Niraj is? He is not answering calls. 409 00:25:23,040 --> 00:25:25,120 He must be in the library. Shall I send him? 410 00:25:25,240 --> 00:25:26,960 No. I am getting late. 411 00:25:27,040 --> 00:25:28,680 Just give these notes to him. Okay? 412 00:25:28,760 --> 00:25:30,320 -Okay. -See you later. Bye. 413 00:26:05,120 --> 00:26:06,200 Hi! 414 00:26:15,600 --> 00:26:16,960 What happened? 415 00:26:19,880 --> 00:26:21,240 Ramesh gave this. 416 00:26:22,680 --> 00:26:23,880 Yes, it's mine. 417 00:26:25,960 --> 00:26:27,840 And this as well. 418 00:27:11,640 --> 00:27:14,680 You are here before me. Amazing! 419 00:27:15,200 --> 00:27:18,520 Chetan, can I have your boss' number? He allows a dummy. 420 00:27:20,520 --> 00:27:21,920 Now, we are talking. 421 00:27:22,040 --> 00:27:25,320 I told you already. Taking a dummy won't make you dumb. 422 00:27:26,880 --> 00:27:28,200 I'll message you. 423 00:27:28,280 --> 00:27:29,800 And please give me your notes also. 424 00:27:35,680 --> 00:27:38,360 -Good evening. -Good evening. 425 00:27:39,200 --> 00:27:40,240 Please sit. 426 00:27:40,320 --> 00:27:43,040 Amazing! The class has shown up in full strength. 427 00:27:43,400 --> 00:27:44,400 Is anyone yet to come? 428 00:27:44,480 --> 00:27:46,120 -No, sir. -No, sir. 429 00:27:46,280 --> 00:27:48,000 -Shall we start? -Yes, sir. 430 00:27:48,760 --> 00:27:49,800 All right. 431 00:27:50,760 --> 00:27:53,320 -Today will be a revision class. -Yes, sir. 432 00:27:53,400 --> 00:27:56,080 So, you people will speak more than I do. 433 00:27:56,920 --> 00:27:58,680 So, let's start standard-wise. Okay? 434 00:27:58,760 --> 00:28:00,280 -Yes, sir. -Please be loud. 435 00:28:00,360 --> 00:28:01,280 -Yes, sir! -Yes, sir! 436 00:28:01,360 --> 00:28:03,360 Yes. What is SA210? 437 00:28:03,560 --> 00:28:04,600 Sir. 438 00:28:05,200 --> 00:28:06,800 Yes, Chetan. 439 00:28:07,760 --> 00:28:09,640 Agreeing the terms of audit engagement. 440 00:28:09,880 --> 00:28:11,320 How is it actually done? 441 00:28:12,040 --> 00:28:13,680 -We make a contract... -Contract? 442 00:28:15,360 --> 00:28:16,720 Do we call it a contract? 443 00:28:17,920 --> 00:28:18,920 What is it called? 444 00:28:19,000 --> 00:28:20,560 -Engagement letter. -Engagement letter. 445 00:28:20,640 --> 00:28:22,640 Yes. Engagement letter. 446 00:28:23,600 --> 00:28:24,920 Now, tell me. 447 00:28:26,000 --> 00:28:28,920 Which para of the standard states the pre-conditions of the audit? 448 00:28:33,040 --> 00:28:34,360 Deafening silence? 449 00:28:36,400 --> 00:28:39,400 You don't have to memorise all para numbers, except for the important ones. 450 00:28:39,480 --> 00:28:40,720 -Yes, sir. -Yes, sir. 451 00:28:40,800 --> 00:28:42,760 What yes, sir? Say it. 452 00:28:43,200 --> 00:28:46,520 Which para of the standard states pre-conditions of the audit? 453 00:28:46,600 --> 00:28:47,760 Para 6. 454 00:28:57,880 --> 00:28:59,280 Sir, it's Para 6. 455 00:29:01,840 --> 00:29:02,920 Okay. 456 00:29:05,440 --> 00:29:06,880 What is an engagement letter? 457 00:29:09,240 --> 00:29:11,960 Sir, an engagement letter is given 458 00:29:12,040 --> 00:29:13,720 to the client before the audit starts. 459 00:29:14,520 --> 00:29:15,840 -So that... -During the audit, 460 00:29:15,960 --> 00:29:17,520 if there is any misunderstanding with the client... 461 00:29:17,600 --> 00:29:19,040 We can show it to them. 462 00:29:19,680 --> 00:29:21,880 It includes scope of audit... 463 00:29:22,000 --> 00:29:24,720 Management responsibility, auditor's responsibility... 464 00:29:24,960 --> 00:29:27,920 Applicable framework and reference of... 465 00:29:28,000 --> 00:29:29,600 Any report to be issued. 466 00:29:30,720 --> 00:29:31,960 Okay. 467 00:29:32,400 --> 00:29:34,400 I haven't covered that part as yet. 468 00:29:36,640 --> 00:29:37,920 Let's assume. 469 00:29:38,560 --> 00:29:41,080 The terms of audit engagement are already there in the law, 470 00:29:41,440 --> 00:29:44,480 so, is it necessary for the auditor to make a letter in written format? 471 00:29:45,560 --> 00:29:46,560 No, sir. 472 00:29:46,800 --> 00:29:47,920 Then? 473 00:29:48,280 --> 00:29:51,080 We can include a clause wherein the management says 474 00:29:51,160 --> 00:29:53,440 that it understands its responsibility. 475 00:29:57,600 --> 00:29:58,680 Please sit. 476 00:30:05,440 --> 00:30:06,720 This knowledge 477 00:30:07,720 --> 00:30:09,280 can't be acquired in classes. 478 00:30:10,200 --> 00:30:13,480 It comes from experience and exposure. 479 00:30:14,320 --> 00:30:16,960 That is why we tell you to undergo articleship. 480 00:30:17,720 --> 00:30:20,000 Opting for a dummy will make you dumb. 481 00:30:23,520 --> 00:30:24,560 Good, Archie. 482 00:30:25,760 --> 00:30:27,080 So, is 210 clear now? 483 00:30:27,200 --> 00:30:28,360 -Yes, sir. -Yes, sir. 484 00:30:28,440 --> 00:30:30,200 -Engagement letter? -Yes, sir. 485 00:30:30,280 --> 00:30:32,440 All right. Now, go to page number 42. 486 00:30:37,000 --> 00:30:40,600 Listen. Can I get your boss' number to apply for articleship? 487 00:30:42,320 --> 00:30:43,440 Sure. 488 00:30:51,240 --> 00:30:52,400 Kavya. 489 00:30:52,480 --> 00:30:54,440 My preparation is complete. It's just that I was... 490 00:30:54,520 --> 00:30:55,640 Distracted? 491 00:30:57,440 --> 00:31:00,080 Kavya, it is just a mock test. It doesn't mean I am... 492 00:31:00,200 --> 00:31:01,280 I understand. 493 00:31:01,880 --> 00:31:05,880 But I don't want either of us to fail and we blame the other for it. 494 00:31:06,000 --> 00:31:07,080 Why would we do that? 495 00:31:07,160 --> 00:31:08,480 You don't know that. 496 00:31:08,600 --> 00:31:11,760 After failing, a person thinks about the mistake that caused it. 497 00:31:13,920 --> 00:31:15,720 I don't want to be that mistake of yours. 498 00:31:17,040 --> 00:31:18,200 Kavya. 499 00:31:18,680 --> 00:31:20,920 Niraj, CA has been your dream. 500 00:31:21,840 --> 00:31:23,840 It is your aim to turn it into reality. 501 00:31:25,520 --> 00:31:27,040 Don't let it go because of us. 502 00:31:30,520 --> 00:31:32,080 It's a matter of a few days. 503 00:31:33,560 --> 00:31:35,320 After that, we have a lifetime together. 504 00:31:36,440 --> 00:31:38,000 Till then, you focus on your studies 505 00:31:39,600 --> 00:31:41,120 and I'll focus on mine. 506 00:32:02,160 --> 00:32:04,600 Now, we shall catch up only after your exams. 507 00:32:08,760 --> 00:32:09,760 Okay? 508 00:32:51,360 --> 00:32:53,680 'We knew that in order to become a CA,' 509 00:32:53,760 --> 00:32:56,520 'one needs to be hard-working, dedicated and patient.' 510 00:32:57,880 --> 00:33:01,000 'But we didn't know that we'd have to make so many sacrifices.' 511 00:33:02,240 --> 00:33:05,160 'That we will have to distance ourselves from our dear ones.' 512 00:33:08,080 --> 00:33:10,760 'And that we'll have to sacrifice our ego.' 513 00:33:20,600 --> 00:33:21,920 I am really sorry, sir. 514 00:33:25,360 --> 00:33:26,960 Archie, you don't need to apologise. 515 00:33:29,160 --> 00:33:31,000 However, you need to understand. 516 00:33:32,000 --> 00:33:34,880 Soon after becoming a CA, you will wield immense power. 517 00:33:37,560 --> 00:33:39,640 And it is my responsibility to make sure 518 00:33:39,720 --> 00:33:42,240 that you are trained enough to know how to use it well. 519 00:33:44,360 --> 00:33:47,320 But just remember that I am not your enemy. 520 00:33:48,760 --> 00:33:51,200 I am your first professional mentor. 521 00:34:01,920 --> 00:34:04,400 'It is still true that in the three years of articles hip,' 522 00:34:04,520 --> 00:34:06,320 'a CA student doesn't have a life.' 523 00:34:06,800 --> 00:34:11,120 'But now, I have understood that these three years actually build his life.' 524 00:35:10,040 --> 00:35:11,160 Hello, sir. 525 00:35:11,280 --> 00:35:13,080 Hello, Archie. Where are you? 526 00:35:13,480 --> 00:35:14,960 Come to the office right now! 527 00:35:15,240 --> 00:35:17,560 There is a problem with GTK... 528 00:35:17,640 --> 00:35:21,520 We need to fix this as soon as possible. Wherever you are, come here. 529 00:35:37,760 --> 00:35:40,000 -What did you do? -I have no clue. 530 00:35:40,280 --> 00:35:42,080 Did sir tell you anything? 531 00:35:42,560 --> 00:35:46,440 All he said was to send you to the cabin when you get here. 532 00:35:52,640 --> 00:35:53,920 Archie! 533 00:35:54,880 --> 00:35:56,080 Ritesh's cabin. 534 00:36:22,280 --> 00:36:24,320 Is she the one who had checked the fixed assets? 535 00:36:27,680 --> 00:36:28,840 Yes, sir. 536 00:36:41,120 --> 00:36:42,600 Congratulations. 537 00:36:43,080 --> 00:36:44,240 You fucked up.