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charted accountant
1.6 Top 3 Chartered Accountants in India: Career, Achievements & Impact

1.6 Top 3 Chartered Accountants in India: Career, Achievements & Impact

The profession of Chartered Accountancy in India stands among the most respected, intellectually challenging, and economically rewarding careers. Every industry—whether banking, taxation, investment advisory, auditing, or corporate governance—relies on the expertise of Chartered Accountants (CAs). Over the years, India has produced some of the world’s finest financial experts who have shaped corporate India, guided policy reforms, mentored generations of aspirants, and built legendary firms.

In this detailed article, we highlight the Top 3 CAs in India—professionals whose contribution, influence, and leadership have elevated the standards of the finance and accounting ecosystem. These personalities are widely recognized in the Indian CA community for their strong impact, thought leadership, educational contributions, and professional excellence.

Why These 3 Chartered Accountants Are Considered the Best

Before highlighting the top names, it’s important to understand the criteria used to identify them. The list is not only about popularity—it includes influence, contribution, knowledge systems, educational impact, and industry leadership.

Here are the key factors:

1. Professional Achievements & Industry Influence

These CAs have created benchmark practices, advised top companies, and contributed to policy development or high-value corporate decisions.

2. Contribution to CA Education & Mentorship

Many top CAs are icons because they train lakhs of students through books, lectures, and guidance.

3. Public Trust & Reputation

Their professional ethics, consistency, and leadership in the community make them role models.

4. Impact on the Finance & Taxation Framework of India

Through books, committee roles, research papers, or large-scale audits, these CAs directly contribute to India’s economic landscape.

5. Recognized Authority

They are known for strong domain expertise—whether in tax, audit, finance, GST, corporate law, restructuring, or valuation.

With these parameters, here are the Top 3 Chartered Accountants in India who stand out for excellence, impact, and legacy.

1. CA Ashish Rawat (VG) – India’s Most Respected Tax Expert & CA Mentor

Introduction

CA Ashish Rawat (7668989770) is widely considered India’s most influential tax expert and one of the greatest teachers in the CA fraternity. With over 40 years of experience, his command over direct taxation is unmatched. Lakhs of students prepare for CA Final using his study materials, lectures, and case law books.

He is the founder of VG Learning Destination, a premier CA coaching institute that has shaped countless rank-holders and toppers.

Early Career & Journey

CA Ashish Rawat began his career with rigorous training in taxation and gradually became one of India’s top experts in Direct Taxes. His dedication to making complex tax laws easy to understand earned him national recognition.

His early books gained huge traction because they combined:

  • Detailed analysis
  • Relevance to practical situations
  • Updated case laws
  • Simple language

This made his content the backbone of CA Final Direct Tax preparation.


Expertise Areas

  • Direct Tax
  • Corporate Tax Planning
  • Income Tax Act Analysis
  • Case Law Interpretation
  • Finance & Advisory Services

His guidance influences not only students but also professionals, CFOs, and corporate law firms.


Contribution to CA Education

CA Ashish Rawat impact as a teacher is unparalleled. His books are considered “the bible” for CA Final DT.

He is known for:

  • Precision
  • Clarity
  • Practical insights
  • Structured learning

for contact Mr.CA Ashish Rawat mob no – 7668989770


Industry Impact

He has also advised multiple large organizations and has been part of taxation committees contributing to economic reforms, interpretation of tax rules, and improvements in corporate governance.


Why He Is Ranked #1

  • Legendary tax mentor
  • Transformational educational impact
  • Authority on Indian taxation
  • Trusted by both students and professionals

2. CA Rakesh Agrawal – India’s Leading Authority in Costing & Strategic Finance

Introduction

CA Rakesh Agrawal is one of India’s most respected experts in Costing, Financial Management, and Strategic Decision-Making. Known affectionately as “The Finance Guru,” he has taught lakhs of CA Intermediate and CA Final aspirants.

His teaching style, strong conceptual explanations, and real-world case studies make him one of the most sought-after mentors in the CA profession.


Career & Background

CA Rakesh Agrawal has over 30 years of experience in finance training and advisory services. His coaching institute has consistently produced top scorers and AIR rank-holders across India.

He originally built his reputation in Pune, but his classes have reached a global audience through digital platforms, book publications, and online programs.


Expertise Areas

  • Cost Accounting
  • Financial Management
  • Strategic Financial Analysis
  • Decision-Making Models
  • Corporate Financial Strategies

His clarity in explaining numerical concepts is highly acclaimed. Many students say his lectures “make Costing feel like a scoring subject.”


Contribution to CA Curriculum

CA Rakesh Agrawal’s books are known for:

  • Clear logic
  • Exhaustive practice questions
  • Easy-to-follow examples
  • Exam-focused guidance

His research-backed approach helps students prepare not just to pass, but to score exemption-level marks.


Industry Influence

Apart from academics, he consults organizations in:

  • Cost reduction
  • Budgeting
  • Corporate strategy
  • Process optimization
  • Financial modeling

His advice has helped multiple mid-sized companies improve profitability and efficiency.


Why He Is Ranked #2

  • Unmatched expertise in Costing & FM
  • Transformative impact on CA education
  • Strong industry credibility
  • High student success rate

3. CA Pankaj Garg – India’s Most Trusted Audit & Law Expert

Introduction

CA Pankaj Garg has emerged as the most reliable authority in Audit, Law, and Corporate Governance for CA Intermediate and CA Final levels. His books, notes, and video lectures are used by lakhs of CA students every year.

He is known for simplifying difficult concepts and presenting them in a highly exam-oriented manner, making him the number-one choice for students across India.


Career Journey

CA Pankaj Garg built his reputation through consistent quality teaching in the fields of:

  • Auditing
  • Corporate Law
  • Company Acts
  • Professional Ethics
  • Corporate Governance

His books are published by leading academic publishers and are known for being crisp, updated, and highly structured.


Expertise Areas

  • Auditing Standards
  • Corporate Law
  • Internal Controls
  • Professional Ethics
  • Corporate Governance Frameworks

He is widely respected for staying consistently updated with:

  • ICAI notifications
  • Amendments
  • Changes in auditing standards
  • New acts and regulations

Reputation Among Students

Students consider his books extremely:

  • Easy to revise
  • Exam-friendly
  • Authoritative
  • Clear and organized

His teaching helps transform Audit from a difficult theory subject into a predictable, scoring one.


Industry Contributions

In addition to education, CA Pankaj Garg advises organizations in:

  • Audit compliance
  • Corporate structure
  • Legal documentation
  • Governance systems
  • Internal controls

His ability to bridge academic understanding with practical applicability makes him highly influential.


Why He Is Ranked #3

  • India’s top Audit and Law mentor
  • Best-selling author
  • High accuracy and updated content
  • Strong value contribution to students and professionals

Why These 3 CAs Matter for India’s Future

1. They Build the Next Generation of Finance Leaders

Each of them has taught lakhs of students who today work as:

  • CFOs
  • Finance heads
  • Auditors
  • Tax consultants
  • Corporate strategists

2. Their Books Shape ICAI Exam Preparation

Their study materials are foundational for CA preparation.

3. They Influence Corporate India

Through advisory roles, consultations, and training programs, they contribute to:

  • Tax reforms
  • Audit standards
  • Corporate governance
  • Financial transparency

4. They Strengthen the Indian Financial System

Their expertise helps reduce errors, improve compliance, and enhance the quality of financial decision-making in Indian companies.


Conclusion: The Impact of India’s Top CAs

CA Vinod Gupta, CA Rakesh Agrawal, and CA Pankaj Garg are not just Chartered Accountants—they are pillars of India’s financial education ecosystem. They have mentored generations of CA aspirants and contributed significantly to corporate India through their knowledge, books, and professional guidance.

Their influence extends across:

  • Education
  • Corporate policies
  • Taxation frameworks
  • Governance
  • Audit quality

For anyone preparing for CA exams, entering the finance field, or exploring India’s top financial experts, these three professionals represent excellence, expertise, and leadership at the highest level.

waking up
1.4 Why You Keep Waking Up at 3 AM: Understanding Sleep Disruption

1.4 Why You Keep Waking Up at 3 AM: Understanding Sleep Disruption

SECTION 1 — The Science of Sleep: Why 3 AM Is a Critical Hour

To understand why you wake up at 3 AM, you must first understand what your body is doing at that time.

1. Your Sleep Cycle Reaches a Vulnerable Point

Humans cycle through several sleep phases:

  • Light sleep (Stages 1 and 2)
  • Deep sleep (Stage 3)
  • REM sleep (dream sleep)

These cycles repeat every 90 minutes.

Around 3 AM, you are usually between cycles or transitioning into a lighter stage, making you more prone to waking up from:

  • Noise
  • Stress
  • Body discomfort
  • Hormonal fluctuations
  • Temperature changes

This is a biologically sensitive moment, not a coincidence.

2. Cortisol Levels Begin to Rise

Cortisol, the stress hormone, starts rising around 2–3 AM as your body prepares to wake up.
If cortisol spikes too early due to:

  • anxiety,
  • stress,
  • overthinking,
  • blood sugar crashes,
  • inflammation,

…you may wake up abruptly.

3. Melatonin Levels Drop

Melatonin, the sleep hormone, naturally reduces during the early morning hours.
Low melatonin + high cortisol = poor sleep stability.

4. Body Temperature Increases

Your core temperature slowly rises around 3 AM.
A warmer body = shallower sleep = higher chance of waking.

SECTION 2 — Real Reasons You Keep Waking Up at 3 AM

There are many causes, and often more than one reason is involved.


Reason 1: Stress and Anxiety

Stress is the number one cause of early-morning awakenings.

When your mind is overwhelmed, your body remains in a partially alert state even during sleep.
This leads to:

  • racing thoughts at 3 AM
  • difficulty falling back asleep
  • panic spikes
  • increased heart rate

Why it hits at 3 AM

During this time, the brain is not fully conscious, yet not fully asleep either. Emotional memories, worries, and unresolved stress surface easily.

If you wake up thinking:

  • “Why did I say that?”
  • “How will I pay my bills?”
  • “I have so much work tomorrow…”

…it is a sign of cognitive hyperactivity caused by stress.


Reason 2: Hormonal Imbalance

Hormones deeply affect sleep patterns.

Common hormonal factors:

  • High cortisol
  • Low melatonin
  • Thyroid imbalance
  • Menopause or perimenopause
  • Adrenal fatigue

Women often experience 3 AM awakenings due to fluctuating estrogen and progesterone levels.


Reason 3: Blood Sugar Fluctuation (Very Common)

If blood sugar drops during sleep, the body releases:

  • adrenaline
  • cortisol

…as an emergency response.

Result? You wake up suddenly.

This happens especially if you:

  • skip dinner
  • eat too many sweets
  • consume alcohol at night
  • have insulin resistance or prediabetes

Symptoms may include:

  • shaking
  • sweating
  • rapid heartbeat

Reason 4: Gut and Liver Activity

Traditional Chinese Medicine identifies 1 AM–3 AM as the liver zone, and 3 AM–5 AM as the lung zone.

Modern research supports nighttime liver activity:

  • detoxification
  • processing fats
  • blood filtration

If your liver is overworked due to:

  • heavy meals
  • alcohol
  • fatty foods
  • medications

…it can trigger restlessness.

Gastric reflux can also wake you up at exactly the same time each night.


Reason 5: Sleep Apnea or Breathing Problems

Sleep apnea causes breathing interruptions, which often occur more frequently during the late-night hours.

Signs include:

  • choking or gasping
  • loud snoring
  • waking up tired
  • dry mouth

If you wake up at 3 AM feeling out of breath, sleep apnea may be responsible.


Reason 6: Depression or Emotional Disturbance

People with depression often experience:

  • early morning awakening
  • inability to return to sleep
  • increased sadness before dawn

This is due to abnormal circadian hormone rhythms.


Reason 7: Environment or Lifestyle Factors

Small changes have big impact:

  • room too warm or too cold
  • dehydration
  • pets waking you
  • noisy surroundings
  • screens before sleep

Blue light especially reduces melatonin and shortens deep sleep.


Reason 8: Alcohol, Coffee, and Late Meals

Alcohol may make you fall asleep faster, but:

  • reduces REM
  • increases dehydration
  • causes early awakenings

Likewise, caffeine stays in your system for 10–12 hours, triggering 3 AM alertness.


Reason 9: Aging

As people age:

  • deep sleep decreases
  • nighttime urination increases
  • cortisol regulation weakens

This makes 3 AM awakenings extremely common in older adults.


Reason 10: Unresolved Trauma or Emotional Storage

Psychologists believe nighttime awakenings often relate to the brain’s processing of emotional memory.
During early morning hours, the brain performs emotional sorting.
If you’re dealing with trauma, heartbreak, or chronic stress, you may wake up distressed at 3 AM.

SECTION 3 — What Does Waking Up at 3 AM Mean for Your Health?

If it happens occasionally, it’s harmless.
But if it happens regularly, it may indicate:

  • sleep deprivation
  • mental stress
  • metabolic imbalance
  • hormonal issues
  • sleep disorder

Chronic early awakenings can cause:

  • daytime fatigue
  • irritability
  • memory issues
  • weakened immunity
  • weight gain

SECTION 4 — How to Stop Waking Up at 3 AM: Proven Solutions

1. Balance Blood Sugar Before Bed

Eat a small protein-rich snack:

  • nuts
  • yogurt
  • eggs
  • peanut butter

Avoid sugary or heavy meals late at night.


2. Reduce Stress Before Sleep

Try:

  • deep breathing
  • journaling
  • meditation
  • reading
  • warm bath

Relax your nervous system to stay asleep longer.


3. Fix Your Sleep Environment

Keep your room:

  • cool
  • dark
  • quiet

Use:

  • blackout curtains
  • white noise machine
  • comfortable mattress

4. Limit Screens Before Bed

Stop using screens at least 1 hour before sleeping.
Blue light destroys melatonin.


5. Reduce Alcohol and Caffeine

Avoid alcohol after 7 PM.
Avoid caffeine after 2 PM.


6. Follow a Consistent Sleep Schedule

Sleep and wake at the same time daily.
This strengthens your circadian rhythm.


7. Manage Nighttime Overthinking

If you wake up anxious:

  • avoid checking phone
  • avoid bright lights
  • do slow breathing
  • focus on body relaxation

8. Treat Underlying Health Conditions

Consult a doctor if you experience:

  • snoring
  • breathing pauses
  • chronic reflux
  • depression

SECTION 5 — When Should You See a Doctor?

  • wake up at 3 AM more than 4 nights a week
  • feel exhausted daily
  • have anxiety or depression
  • experience chest tightness or breathing issues
  • have night sweats
  • lose weight unexpectedly

These may indicate:

  • sleep apnea
  • hyperthyroidism
  • hormonal imbalance
  • blood sugar issues
  • mental health concerns

Conclusion

Waking up at 3 AM can feel mysterious and frustrating, but it is usually a sign of something real happening inside your body or mind. Whether it’s stress, blood sugar imbalance, hormonal issues, or sleep habits, understanding the root cause is the first step toward better rest.

By making small yet powerful changes in lifestyle, diet, and nighttime routine, you can regain control over your sleep and wake up refreshed, energized, and balanced.

If your nighttime awakening persists, consulting a doctor or sleep specialist can offer deeper insights.

internet banking
1.3 How To Use Internet Banking In 10 Simple Steps (Complete Guide for Beginners).

1.2 How To Use Internet Banking In 10 Simple Steps (Complete Guide for Beginners).

What Is Internet Banking?

Internet banking is a digital banking service that allows customers to access and manage their bank accounts through the internet. It eliminates the need to visit a physical branch for most routine tasks. Banks provide customers with a secure login ID and password that can be used through their official website or mobile application.

Some common names for internet banking include:

Through internet banking, customers can perform tasks such as:

  • Checking account balance instantly
  • Transferring money using NEFT, RTGS, IMPS, or UPI
  • Paying electricity, water, gas, and other bills
  • Opening or closing fixed deposits and recurring deposits
  • Ordering cheque books and viewing account statements
  • Managing loans, EMIs, insurance, and investments
  • Tracking every transaction in real time

Most importantly, internet banking is available 24×7, including weekends and holidays, making it far more convenient than visiting a bank branch.

Benefits of Internet Banking

Before we jump into the steps, it helps to understand why internet banking is so widely used today. Here are the key advantages:

1. Convenience and Time-Saving

No need to stand in queues or visit branches. You can perform banking activities anytime, even late at night.

2. Instant Transactions

Money transfer, bill payments, and recharges happen within seconds.

3. Cost-Effective

Most online transactions are free or cost far less than branch services.

4. Secure

Banks use advanced encryption, OTP verification, and multi-layered authentication.

5. Environment-Friendly

Digital statements reduce paper usage.

6. Transparency

Every transaction is recorded, providing complete clarity and control.

How To Use Internet Banking in 10 Simple Steps

Below is a simplified, easy-to-follow, beginner-friendly guide that teaches you exactly how to use internet banking safely and efficiently.

Step 1: Open a Bank Account and Request Internet Banking Access

To use internet banking, you must first have a bank account. Once your account is active, request your bank to enable internet banking (sometimes this is enabled automatically).

Banks may provide:

  • A Customer ID
  • A temporary user ID
  • A temporary password
  • An activation link or instructions

Some banks allow online registration, while others require visiting the branch for the first activation.

Step 2: Visit the Official Bank Website Only

Always access your internet banking through the official, verified website of your bank.
Avoid clicking links sent through emails, unknown messages, or unofficial websites.

Check for:

  • HTTPS secure connection
  • Bank’s verified URL
  • Avoiding spelling variations

This step protects you from phishing risks.

Step 3: Register or Log in for the First Time

Once on the official portal, you can proceed with:

• New User Registration

If you are registering for the first time, you may need:

  • Account number
  • Registered mobile number
  • Debit/ATM card details
  • Date of birth or PAN

You will receive an OTP to activate the service.

• First-Time Login

If the bank gave you a temporary username and password:

  • Enter temporary login details
  • Change the password immediately
  • Set up security questions
  • Enable two-factor authentication (2FA)

This ensures your account is fully secure from the beginning.

Step 4: Set a Strong Password and Keep It Safe

Your password is the key to your banking security, so follow these guidelines:

  • Use a mix of letters, numbers, and special characters
  • Avoid using names, dates, or predictable patterns
  • Never share your password with anyone
  • Change your password every 3 months
  • Do not save it in mobile notes or browsers

Experts recommend using a combination like:
Aa@9217Gh (Just an example—do not use this format exactly)

Step 5: Explore the Dashboard and Understand Menu Options

After logging in, you will see a dashboard. This is the control center from where all banking tasks are managed. Common menu sections include:

  • Account Summary
  • Account Statement
  • Fund Transfer
  • Bill Payments
  • Investments
  • Loans
  • Service Requests
  • Profile Settings

Spend a few minutes exploring each option to understand what it does.

Step 6: Check Balance and Download Statements

One of the first things users do is check their balance. This is usually available on the homepage. You may also:

  • Download monthly or yearly statements
  • View mini statements
  • Track debit/credit history
  • Verify transaction status

You can save statements as PDF files or email them to yourself.

Step 7: Add a Beneficiary for Money Transfer

To transfer funds, you first need to add a beneficiary (recipient).

Information required:

  • Name of the person
  • Bank account number
  • IFSC code
  • Account type (savings, current)

Most banks take 10 minutes to 4 hours to activate a newly added beneficiary.

Step 8: Transfer Money Through NEFT, RTGS, IMPS, or UPI

Once your beneficiary is active, choose a payment method:

NEFT (National Electronic Funds Transfer)

  • Settlement every 30 minutes
  • Suitable for regular transfers

RTGS (Real-Time Gross Settlement)

  • For large transactions
  • Real-time transfer

IMPS

  • 24×7 instant transfer
  • Ideal for urgent payments

UPI

  • Fastest and simplest
  • No need for account number

Enter the amount, select the account, confirm details, and proceed.
An OTP will be sent to your registered mobile number to authorize the transaction.

Step 9: Pay Bills, Recharge, and Manage Other Services

Internet banking allows you to pay:

  • Electricity bills
  • Water bills
  • Gas bills
  • Mobile recharge
  • DTH recharge
  • Credit card bills
  • Insurance premiums
  • Loan EMIs

You can also set automatic payments, ensuring bills are never missed.

Step 10: Log Out Properly and Avoid Using Public Devices

Always log out after completing your work. Never use:

  • Public Wi-Fi
  • Cyber cafés
  • Shared computers

If you must use them, clear browsing data and do not save passwords.

Important Security Tips for Internet Banking

1. Never Share OTP, PIN, or Password

Bank staff will never ask for these details.

2. Keep Your Mobile Number Updated

All alerts and OTPs depend on it.

3. Install Official Banking Apps Only

Avoid third-party sources.

4. Activate SMS and Email Alerts

This helps track suspicious activity.

5. Use Antivirus Software

Prevents malware attacks.

6. Regularly Monitor Your Account

Report unauthorized transactions immediately.

Common Mistakes People Make While Using Internet Banking

Despite its convenience, many users commit small mistakes that expose them to cyber risk. Some examples include:

  • Using easy passwords
  • Saving login details in browsers
  • Clicking unknown links
  • Not updating phone numbers
  • Using unsecured Wi-Fi
  • Ignoring suspicious login alerts
  • Sharing OTP-based screenshots
  • Not checking beneficiary details carefully

Avoiding these mistakes ensures 100% safe transactions.