When we listen the words IQ, EQ & MQ what strikes to our mind is that these are the qualities that every individual should possess but most importantly to the CA members and students, as they are once said by Abdul Kalam as “partners in national building”.
Intelligence quotient is an attempt to measure intelligence of a person. As we step in to CA, we are automatically setting ourselves to improve IQ. Every exam of ICAI attempts to measure the IQ of examinee and every audit procedure need IQ levels. Hence IQ is needed to get through the CA exams or to give audit report tactically (by sorting out any type of issues).
“An auditor’s IQ score really matters”
They will bring them good audit clients, good remuneration, popularity & more importantly their self-satisfaction for putting their best in work as an auditor & even after becoming CA, to become a successful entrepreneur, businessman.
EQ is an ability to understand, use & manage your own emotions in positive ways to relieve stress, communicate effectively, emphasize with others, overcome challenges & defuse conflict
Every CA student must have EQ to balance between failure & his other personal problems. He should himself determine a way to get out of the emotional stress he faces and motivate himself to overcome challenges faced by him.
“You might fail, but you should never give up”
Whenever you are in a problem, you must think out of the box (see the problem from a distance) and try to solve by developing the ability to confront the problems. CA must also be sure that his emotional pressures are not affecting his professional life.
Moral quotient is the capacity to understand right from wrong & behave in value that is ‘believed’ to be right, by using our mental intelligence. which makes you more efficient in personal, social and professional life. Acting with moral intelligence makes you good leader, gain trust, gain people. Being honest and open with employees makes them more committed to working hard for organization. So you should do good, be fair, cope with mistakes made, forgive for mistakes, be accountable for good or bad.
As a CA, your duty should not only be confined to auditing or any other work, but also to assure people that you work for development of the nation and inspire them by your professional personality.
By KOTA SUMA
CA Student
At Skill-Set & Will-Set to be A Chartered Accounant
Students Skills Enrichment Board (ICAI)
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