The concept of outsourcing some activities relating to the company’s day-to-day operations has proved to be an effective method of improving performance in many countries. Many companies have found it beneficial to eliminate all departments that are not directly related to their primary line of business: sales, production, or services. 

During the last year the Office of Citizenship and Migration Affairs in Latvia received 268 residence permit applications based on investments made in local companies. The amount of investment is estimated at around 13.5 million lats. Qualifying Investors who complete a successful application receive a residence permit for an initial period up to 5 years, with further extensions possible.

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Hello, ICAI doesnt announced to stop Direct Entry Scheme till date. Being a BCom Student, you can still join CA Intermediate | CA IPCC directly. one condition is that you should have 60% marks in B.Com (55% for Other Degree) in agregate. All the best.

Hello there Don't worry this option is still exercisable. There is no declaration that from now on only CA Foundation | CA CPT route is available . So it means you can go with direct entry scheme after graduation . But Yes for this you have to comply necessary condition , requirements for this ( like minimum % , marks , particular subjects ) . For more info you can simply refer Institute site http://icai.org In student section you can find each and every detail. Since your actual result took 5-6 months ,you can go with provisional registration by providing satisfactory proof that you will achieve minimum marks / % as per requirement of Direct Entry Scheme.

Hi, This is not true that after B.com joining CA Intermediate | CA IPCC is cancel, this provision is still applicable for students who are Graduates or Post Graduates from Commerce stream having secured in aggregate a minimum of 55% of the total marks or its equivalent grade or other Graduates or Post Graduates having secured in aggregate a minimum of 60% of the total marks or its equivalent grade in the examination conducted by any recognised University (including Open University). **Therefore, you can take direct entry to CA Intermediate | CA IPCC.** Since your result is coming in 5-6 months then also you can take admission to CA Intermediate | CA IPCC provided that you would be required to submit satisfactory proof of having passed the graduation examination with the specified percentage of marks within six months, from the date of appearance in the final year graduation examination (i.e. from the day of commencement of the examination). During the period of provisional registration, a student can undergo and complete Information Technology Training (ITT) and Orientation Course. It is clarified that in such cases the practical training shall commence only on becoming a Graduate with specified percentage of marks. Such students shall be eligible for appearing in the Intermediate (Integrated Professional Competence) Examination on completion of nine months of practical training. If such students fail to produce the proof within the aforesaid period, provisional registration shall stand cancelled and the registration and other fees, as the case may be, paid shall not be refunded/ adjusted and no credit shall also be given for the theoretical education undergone. However, in case of direct entry scheme following trainings are required to be done (a) Information Technology Training and (b) Orientation Course after these training only you will be eligible for admission to three years articled training. Thanx Neha Bansal