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Working there with a team comprising of MBAs from top-tier institutes and Indian Chartered Accountants (which is an intensive course with 16 papers over 3 levels and taking 5+ years to achieve), I realized the value-addition the CPA course had given me. They have a major in accounting but have not completed studies in auditing. therefore. This includes calculating overpayments, underpayments, interest, penalties and other tax-related charges.
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