What CA and consulting teams do
Audit teams plan and carry out statutory audits, tax audits, internal audits and stock audits, visiting client offices, testing transactions and preparing working papers that the partner reviews before signing. Tax teams prepare and file income tax returns, handle TDS compliance, respond to notices and represent clients in assessments and appeals. GST teams manage returns, reconciliations, refunds and audits. Advisory teams take on due diligence, valuations, business set-up, transfer pricing, process reviews and virtual CFO work. Consulting firms outside the CA world organize similarly around practices such as strategy, operations, HR or technology, with a project team formed for each client engagement.
- Assurance: statutory, tax, internal, stock and concurrent audits
- Direct tax: returns, TDS compliance, assessments and appeals
- Indirect tax: GST returns, reconciliations, refunds and audits
- Advisory: due diligence, valuations, transfer pricing and virtual CFO
Firm structure at 50, 500 and 5,000 employees
A 50-person CA firm usually has two to four partners, a few managers or qualified assistants, semi-qualified seniors, article assistants and a small office team for billing and admin. Each partner looks after a set of clients across audit and tax. A firm of about 500 people has offices in several cities such as Mumbai, Ahmedabad and Pune, partners heading service lines, directors and senior managers who run large clients, and structured training for articles and newly qualified CAs.
At 5,000 people, a large accounting or consulting firm is organized by service line and industry, with a managing partner, service line leaders, partners and directors, associate directors, managers, assistant managers, senior consultants, consultants and analysts. Shared delivery teams handle compliance work at scale, and quality and risk management teams review engagements independently. Support functions such as HR, IT, finance and business development run as firm-wide services.
How client teams work with the firm's support functions
Engagement teams depend on scheduling or resource management to staff audits and projects, especially in the months before tax audit and return due dates, when every client wants attention at once. Billing and finance raise invoices against engagement letters and chase fees. Quality and risk teams check independence, conflicts and file quality before reports are signed. HR runs campus hiring at CA and MBA institutes, articleship registrations, training hours and appraisals tied to utilization and review ratings. IT provides secure access to client data and audit software, and knowledge teams maintain checklists and templates so every engagement starts from the same standard.
Sign-offs, staffing and reporting lines
Article assistants and associates report to seniors, who report to engagement managers, then the partner in charge of the client, who reports to the managing partner or service line leader. Audit reports and certificates are signed by partners after the manager's review of working papers and, for sensitive clients, a second partner review. Engagement letters and fee quotes above a set amount need partner approval, and discounts on standard fees need the service line leader. Staffing on engagements is proposed by managers and approved by the partner. Leave during the busy season is limited and approved by the engagement manager, then by HR.
Typical CA and consulting team structure
CA and Consulting designation hierarchy
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Book a free demoSee pricingFrequently asked questions
What is the hierarchy in a CA firm?
People in a CA firm typically start as article assistants, then become semi-qualified seniors or associates, qualified assistants or senior associates, assistant managers, managers, senior managers or directors, and finally partners. Larger firms add associate partners and a managing partner who leads the firm, while each partner owns a group of clients and signs their reports.
What does an article assistant do?
An article assistant is a CA student doing practical training under a practising chartered accountant. They work on audits, tax returns, GST filings, bookkeeping reviews and client visits under the guidance of seniors and managers, and learn how engagements are planned, documented and reviewed. The training period and stipend follow the institute's rules, not the firm's policy alone.
What is the difference between a senior and a manager in a CA firm?
A senior runs the fieldwork on an engagement: planning daily tasks, guiding articles and associates, preparing working papers and clearing queries with the client. A manager runs several engagements at once, reviews working papers, handles the client relationship day to day, manages budgets and fees, and prepares files for the partner's final review and signature.
When are CA firms busiest?
CA firms are busiest in the months leading up to tax audit and income tax return due dates, and again around the close of the financial year on 31 March, when statutory audits and year-end planning overlap. GST return dates create smaller monthly peaks. Firms plan leave, overtime and article postings around these periods and block long leave during them.