Question Summary:
Chartered Accountants Question Detail:
Mai Ek chartered Accountants (CA) ke final year ka student hun. Jab me ne is course me admission liya
that to darul ulum deoband ki website par kuch fatveh padhe the jin me sirf itna bataya gaya tha ke ye
course (CA) karna jayaz hai. Aur istekhara ke baad mai ne admission liya aur Alhamdulillah mai aaj final
year ka student hun.
Allah ke fazal se Dawat Ki mahnat ki barkat se kuch haram aur halal ki pahchan hogayi jis se har wakt is
profession (CA) ke bare me kash makash hone lagi hai, ke kya ye kam jayaz hai ya nahi is me shariyat ka
kya hukm hai. Aur aise bohat se kaarobari masayal hai jo zahni taur se taklif dete hai.
Aaj mai aapko “CA course kya hai ?, Is me kya kaam hote hai?, Kis trah ke grahak aate hai?, Aur ek CA ko kya services dene hote hai?, ye pahle tafsil se bataunga aur phir apne sawalat pesh karunga.
Aap se aajizana guzarish hai ke saari baton par gaur farma kar munasib hal aur rahbari farmaye. Aaj
kayee muslim talba hai jo CA course kar rahe hai agar is par aap ki rahabri mil jaye to sab ko deen v
shariyat ke dayre me kaam karna aasan ho jayega.
Special Request Note
1. Ye bohat se student ke liye zaroori masayal hai muje yaqeen hai ke har sawaal ka jawab gaur fikr ke saath expert muftiyan e karam ki raye se diya jaye ga. Phir bhi aajizana darkhwast karta hun ke har sawaal par gaur farmaye
2. Jawab urdu ya English kisi bhi zaban me diya jaye to koi ujr nahi.
3. Hazrat Maulana Mufti Muhammad Taqi Usmani Sahab d.b ne padhosi mulk ke CA ki rahbari farmayi hai, is bare me mujhe zyada jankari hasil na ho saki. Agar aap ko kahin se mil jaye to zaroor zere nazar rakhe.
4. Guzarish hai ke har sawal ka jawab alaihda de. Aur har kaam ke milne wale muavaze ke bare me bataye ke Halal/jayaz hai ya na Haram/najayaz
Name : Muhammad Suhel
Add : F-6 Gulbag Plaza Shastrinagar Malkapur Karad
State : Maharshtra
Cont. India
Mobile: 09975958275 (Uninor)
Email : msuhelbagwan@gmail.com
CA Course :
CA Course ye parliament ke zariye form ki gayee Institute “ The Institute of Chartered Accountants of
India” (ICAI) ke uder liya jata hai. Ye kam se kam 5 saala course hai. course ke completion ke baad CA
Degree milti. Course ke dauran takriban 3 se 3.5 saal training hoti hai jo kisi bhi practicing CA ke under ki
jati hai.
Degree milne ke baad ek CA ke paas 2 option hote hai ya to job kare ya Practice.
CA In Job
Ek CA kisi bhi company ya Bank me Job kar sakta hai. Agar vo naukri chunta hai to use ye kaam anjam
dene padte hai.
1) Accounting
2) Financial Management
3) Aur degair company ke kaam.
Yahan ye batana zaruri samajhta hun ki agar Company na jayaz karobar karti hai ( Jaise Bank) to sawal hi nahi lekin agar jayaz kaam karti hai to bhi usme upar diye kam karne hote hai.
Q. 1 :
Aaj shayed hi koi company ya karobar hoga jiska Bank se koi talluk na ho lekin aksar companies
karobar ke andar bank Loan ka istemal karti hai.
To sawal ye hai kya aise transaction ka company ke books me recording karna ( Jise Accounting Kahte hai ) jayaz hai?
Aksar Companies Term Loan aur Cash Credit ka istemal rozana ke karobar ke liye karti hai. Lekin unka
primary Business Soodi nahi hota.
Q.2
Company me Har tarha ke transactions hote hai jaise Sale, Purchase, Expense aur Income is me aksar
receipt aur payment ke transaction Bank through cheque ke zarye aate hai to kya inka accounting
karna jayaz hai?
Q.3
Agar mai galat na hnu to islam me sood ka likhna bhi na jayaz hai. Lekin sood pahle hi Bank statement
me likha hota hai to kya uska dobara likhna bhi najayaz hai? (Jab ke asal transaction ka wakt aur
recording ka wakt alag hota hai. Aur is baar na hi sood lene wala hazir hota hai na dene wala.)
Q.4
Agar company koi bhi loan le to us ke interest ki entries kam se kam mahine me 1 hoti hai yani salana
kam se kam 12 (ek loan ke liye) is se zyada nahi. To kya inka record karna jayaz hai?
Q.5
Aakhri sawal is me ye hai ke upar diye gaye halaat ko madde nazar rakhte kya Ek CA ko kisi bhi
Company me Job Karna Chahiye ya nahi agar kare to is me milne wali tankhwa Halal hai?
CA In Practice
Agar Ek CA Practice karta hai to use Accounting, Fianancial Statement aur Income Tax Return Banana,
Taxation, Audit , Investigation jaise kaam karne hote hai. Is bare me pahle mai har service ki jankari
dunga aur phir us ke bare me sawal arza karunga.
A) Accounting.
Jaisa ke upar arz kiya accounting me kya kya karna hota hai jaise rozana ke transaction ka recording
karna. Lekin yahan ye fark hai ke yahan sirf company nahi balke har tarha ke karobar ka accounting
hota hai jaise school, hospital, company, partnership firm, individual business etc . yahan CA Naukri
nahi karta balke as a third party kaam kart hai.
Misaal ke taur par kharidar aur farokht karne wale ke beech sauda ho gaya dono ne apne apne
books me kachaa record kar liya ya kuch record kiya kuch nahi, ab saal ke aakhir me vo CA ke pas
aate hai aur use pakka karte hai aur galtiyon ko durust karte hai.
Q.6
Client (grahak) CA ke paas Saal khatam hote hi aate hai aur apna pura record dete hai accounting
keliye, isme bank transaction bhi hote hai jo kafi thodi mikdar me hote hai to kya aise transaction ka
accounting recording karna jayaz hai? Is ke bare me kya hukum hai?
Kayee Muslim client ka yun kahna hota hai ke agar bank loan nahi liya, ya bank through transaction nahi
kiye to tax aur fine bharna padta hai aur ye aaj ki zaroorat hai aur ham majboori me ye karte hai. To aisi
surat me kya hukum hai?
(Agar koi muslim CA aise recording ko mana karta hai to vo kisi aur ke pas ja ke apna kaam karvate hai,
kinyu ke vo kahte hai ke hamari niyyat galat nahi hai ham shariyat ko nahi thukrate balke ye ham Tax aur
fine/ Penalty se bachne ke liye karte hai.)
Agar mere pas ek client ata hai accounting karane. Us ke transactions me bank transaction bhi hai jo na
jayaz hai. Jaise interest on loan ya interest on saving etc. agar aisi soorat me mai accounting karu aur
interest portion ko apni fees se kam karo to mere liye jayaz hai? Missal ke taur par…
Ek client ka annual total turnover Rs.1,00,000 ka hai is saal usne Rs.10000/- interest paid kiya hai aur
Rs.1000/- Interest saving par receive kiya hai to total interest Rs.11000/- hua, jo total annual business ke
11% hai agar mai us clint se Rs.1000/- fees lu aur is me se 11% (Rs.110) kam karke alag rakhu aur baki
Rs.890/- istemaal me lau to kya ye durust hoga? Ya mere liye poori fees jayaz aur halal hai?
B) Financial Statement aur Income Tax Return Banana :
Client CA ke paas aa ke apne Annual financial statement ( Salana Lekh Jokha) banane ko kahte hai.
Jis me Profit Nad Loss Account aur Balance Sheet hoti hai. Aksar Client ko ye pata nahi hota ke ye
kya hota ai aur kaise banta hai. Vo bas CA ko Zaroori Jankari deta hai aur Financial Statement
banane ko kahta hai. CA apni Skill se Financial Statement banata hai. Yahan ye batana zaroori hai ke
kayee kharch aise hote hai jinka koi record nahi hota magar aise kharch ho jate hai aur CA aise
kharch ko andazan dikhata hai aur andazan income Tax Return Banata hai.
Kayee Baar ya Aksar Client Isliye ye cheese banana chahta hai kiyuke usko kisi Bank se loan lena
hota hai isliye vo pahle hi batata hai ke mujhe itna itna loan lena hai us hisab se banao.
Yahan 2 cheeze batana zaroori hai.
Income Tax departmentt ko bhi pata hota hai ke kuch kharch andazan likhe gaye hai jinka koi
sabut nahi hai isliye vo ise neglect karte hai.
CA ye financial Statement banane ke baad aakhir me likhta ha “ Prepaired As per Information
Given To Us” yani jo malumat mujhe di gayi hai us bina par ye banaya gaya hai aur Sign karta
hai. Aur apni zimmedari se bari hota hai.
Q.7
To is soorat me CA apni zimmedari se bari ho jata hai ke ye andaza maine client ne di hui malumat ke
bina par kiya hai.
Kya CA Aise andazan Financial statement bana sakta hai? aur income tax Return Bana Sakta hai?
Kinyu ke kayee businessman aise hote hai jinke paas koi record ya bohat kam record hota hai aur ek CA
andazan hi us kam record aur Client ke malumat ke bina par Financial Statement banata hai.
Kai karobari sirf isliye financial statement aur IncomeTax return banvate hai ta ki vo kisi Bank se Loan Sanction Karva sake. Aur vo jab ek CA ke pas ate hai to ye clear baat kahte hai ke hame itna itna loan lena hai aur is ke liye bank ne financial statement aur Return mange hai aap ye banva dijiye.
Q.8
To kya aisi soorat me financial statement aur return banana jayaz hai? aur kya ye sood ki hadis ki vaeed me dakhil hai? aur is me milne wali fees halal hai? aisi soorat me hamare liye kya rasta hai?
C) Taxation
Ek CA ko bohat sare taxation ke kaam karne padte hai jaise Income Tax, Sales Tax, VAT, CST, Profession
Tax, Excise, Service Tax, Customs Duty, Wealth tax etc. in sab ke Retun bharna, tax ki zimmedari
calculate karna etc. ye saare kaam financial statement ke bina par kiye jate hai.
Q.9
To kya aise kaam karna jayaz hai?
D) Audit
Har Business man, company, trust, bank ko alag alag tax ke liye apne accounts aur financial statement ka
audit karna padta hai. Audit ke zariye CA Government ko batat hai ke jo financial statement bane hai vo
kis had tak sahi hai. Audit ke zariye CA Report deta hai ke jo kuch mujhe malumat mili hai aur record
check karne ke liye mila hai us ke bina par ye jo financial statement bane hai vo sahi hai. Isme Tax Audit
hai VAT Audit, Excise Audit, Stock audit etc hote hai.
Kayee dafa audit karte wakt ye dekhne me ataa hai ke kuch fake expenses dikhaye gaye hai, lekin client
ke mutabik asal kharch kisi aur vajhe ke liye hua hai par aise kharcho ko Government kharch nahi manti
isliye ham kisi aur kharch jise kharch mana jata hai uske under aise kharch dikhate hai. Misaal ke taur
par..
Ek Contractor ko sarkari afsar se bill pass karne ke liye rishwat deni padti hai. Jab tak rishwat nahi di
jati na hi kaam milta hai na hi bill pass hote hai. Aisi surat me contractor kuch rakkam rishwat
sarkari afsar ko deta hai. Aise kharch ko sarkar kharch nahi manti aur uspar tax dena padta hai . Par
asal me vo kharch hi hota hai to aisi halat me contractor koi aur kharch ka bahana karke vo rishwat
ki rakkam apne kharche me dikhata hai.
Q.9
To aisi surat me Audit report me aise kharcho ko sahi dikhana ek CA ke liye jayaz hai? Kinyu ke rishvat
ko kharch nahi dikhya ja sakta. To kya kharch ki soorat badal ke kharch cliam kia ja sakta hai?
Is ke alava kuch Bank, co operative society financial institution ka bhi audit hota hai. Ye audit 2 tarha ka
hota hai.
1. Internal Audit
2. Statutory Audit
Statutory audit
Ye audit karna har bank ya financial institution ke liye zaroori hota hai. To aise me ye ek CA ko audit ke
liye appoint karte hai. Hazrat maulana Mufti Muhammad Taqi Usmani sahib d.b ke mutabik statutory
audit me CA ek external third party hota hai aur vo bank ka na hi naukar hota hai na bank ka us ke kaam
par koi haq nahi hota is liye ye jayaz hai ye mai ne online fatwa ki site par pdha hai agar ye galat hai to is me asal hukm kya hai?
Internal Audit
Isi tarha bank statutory audit se pahle ek audit karati hai jise internal audit kahte hai jo bank apni taraf
se karati hai. Is me bhi bank ek external CA ko appoint karti hai. Par yahan CA ka kaam galtiyon ko
sudharna hota hai aur koshish karni hoti hai ke statutory audit me kam se kam galtiyan nikle aur bank ka
internal karobar sahi taur par chale.
Q.10
To kya ek CA as Internal Auditor kaam kar sakta hai.
Bank aur financial institution ke audit me aksar audit ke wakt bank aur financial institution auditor ke
liye chaye nashta aur khane ka intezam karti hai.
Q.11
To aysa chaye nashta khana hamare liye jayaz hai?
Bank ko soodi karobar ke munafe ke alava aur bhi degair services se munafa hota hai jo ke jayaz hai
jaise Demand draft service, Locker rent, commission from electricity bill submission etc. to agar ham
ye niyyat karke khaye ke ye jo mai kha raha hun ye un paiso ya un munafo me se hai to is soorat me
kya hukm hai.?
Q.12
Consulting:
aksar client consult karne ke liye kahte hai ke kis tarha se tax bachaya jaye. is me government ke rule follow karke aur rule tod ke dono shamil hote hai. muslim clients ka kahna hota hai ke agar sarkar zulm kar rahi hai to ham jhoot bol ke apna tax bacha sakte hai. to kya is soorat me unhe consult karna jayaz hai?
Other
Agar sarkar hamare paiso ka sahi istemal nahi karti aur corruption me mubtala hai. To Isliye sirf gair muslim hi nahi muslim bhi, na hi sahi tax ada karte hai na ada karna chahte hai, aur is me
achche achche deendar hazrat bhi shamil hai. To in halat me saare musalmano ke liye kya hukm hai.?
Kuch kahte hai agar sarkar imandar hoti to ham bhi hote. Takriban 90% se zayad karobari musalman
in halat ka shikar hai. To kya jo musalman kar rahe hai vo Sahi hai?
Allah ham sab ko maaf farmaye, aap se aajizana aur moaddibana guzarish hai ke jald az jald upar diye
gaye masail ke bare me rahbari farmaye.
Jazakallahu Khair..
Answer :
In the Name of Allah, the Most Gracious, the Most Merciful.
As-salāmu ‘alaykum wa-rahmatullāhi wa-barakātuh.
In principle it is permissible for you to study chartered accountancy and also practice it. This may include accounting, auditing, consulting, preparing financial statements etc. This job description will not fall under the prohibition of recording interest as mentioned in the following Hadith:
لعنَ رسولُ الله -صلَّى الله عليه وسلم- آكِلَ الربا وموكلَه وشاهدَه وكاتبَه
Abdullah ibn Mas'ud (Radhiyallahu Anhu) relates that Rasulullah (ﷺ) cursed the one who accepted interest, the one who paid it, the one who witnessed it, and the one who recorded it.
Recording interest bearing dealings is not an engagement in interest. It is merely recording what was previously done. Similarly the auditing process of a chartered accountant merely serves to confirm whether a transaction had taken place or not. The accountant is not directly involved in the transaction. To verify whether interest was correctly credited or not in one’s account does not fall in the prohibition of dealing in interest bearing transactions.
Likewise, preparing financial statements for clients is a common function of accountants. If you are aware that the client seeks such work for the purposes of procuring a conventional interest bearing loan, then such a job profile will be Makrooh (reprehensible). However if you are not aware of the clients intentions to seek a conventional loan, then the job profile is permissible.
Furthermore, assisting in initiating, valuing, or proposing interest charges to be charged by the company is impermissible. The same ruling will apply when approached for consultation.
We advise you not to serve as an accountant in a conventional bank or insurance company as those institutions are almost completely interest based. There are many other Shari’ah Compliant avenues in which an accountant can serve.
For further reading, you may refer to the link below for Mufti Taqi Usmani Sahib’s (Madda Zilluhu) guidelines on accounting related matters.
http://askimam.org/public/question_detail/7872.html
And Allah Ta’āla Knows Best
Abdullah ibn Mohammed Aijaz
Student Darul Iftaa
Baltimore, USA
Checked and Approved by,
Mufti Ebrahim Desai.
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