CA Course

CA Course

The new Course consists of Three main levels:


I. Level One: Common Proficiency Test (CPT)

• Registration Criteria: A student who has passed 10th standard examination may register with the Board of Studies. However the student can attempt for the CPT only after appearing for the 12th standard examination
  
  
  
  
  
  
• CPT Exam Details: CPT Exam Details: CPT is an Objective type test requiring Basic Knowledge of the subjects covered. CPT will be held two times in a year: June and December.
  
  
  
  
  
  
• Last Dates of Registration for the CPT: For June exam last date of registration with Institute is 31st March, of every year. Students attempting the CPT exam to be held in December, every year, should be registered with the Institute on or before 1st October, every year.
  
  
  
  
  
  
• Subjects for the CPT: Refer below mentioned table.

Session	Subjects
I	Fundamentals of Accounting
	Mercantile Laws
II	General Economics
	Quantitative Aptitude

• Passing Percentage: 50% of Total marks are required to qualify the CPT. It has a flexible scheme of negative marking to the extent of 25% of incorrect answers.

II. Level Two: Professional Competence Course (IPCC) and Practical Training


ICAI believes in regular updation of the C.A. course to suit the fast changing environment. As part of this effort the Level Two of the course has been changed and re-christened IPCC. The details of IPCC are:

• Eligibility Criteria:A student who has passed the CPT and 12th standard examination may join the Integrated Professional Competence Course
  
  
  
  
  
  
• Practical Training: After passing group-I of the course, a student must join a practicing Chartered Accountant for practical training (Articleship). Articleship shall be of 3 years duration (36 months).
  
  
  
  
  
  
• Additionally: In addition to artcileship a student must complete 100 hours of Information Technology Training (ITT) and 35 hours of ‘Orientation Programme’ ITT is to be started after a student registers for IPCC and completed before appearing in Group-I and Group-II of IPCE or Group I / ATE. Orientation Programme is of 4 sessions per day for 35 hours with an ICAI accredited institute.

• Integrated Professional Competence Examination (IPCE): A student will have to appear for the IPCE after fulfillment of following conditions: PCE is conducted twice in a year, May and November.
1. Completion of 9 months from date of registration for IPCC.
2. Undergo Information Technology Training (ITT) provided by ICAI itself for 100 Hours.
3. Undergo the Orientation Programme conducted by ICAI for 35 Hours.
   
   
   
   
   
   
• Accounting Technician Course (ATC) : A student does not wish to complete erstwhile Intermediate/PE-II/PCC/IPCC can opt for Accounting Technician Course. After passing Group-I of IPCC.
  
  
  
  
  
  
• Subjects for the IPCC: Refer below mentioned table
1. Eligibility Criteria:Passing Integrated Professional Competence Examination.
   
   
   - Undergoing General Management and Communication Skills Course.
   
   
   - During last six moths of completing Articleship Training of 3 years.
2. Passing Percentage: A student will have to secure 50% marks in aggregate and 40% in each of the individual subjects.
3. Subjects for the FINAL : Refer below mentioned table

Groups	Papers	Subjects
I	1	Accounting
	2	Law, Ethics and Communication
	3	Cost Accounting and Financial Management
	4	Taxation
II	5	Advanced Accounting
	6	Auditing and Assurance
	7	Information Technology and Strategic Management

III. Level Three: C.A. Final Course

Groups	Papers	Subjects
I	1	Financial Reporting
	2	Strategic Financial Management
	3	Advanced Auditing and Professional Ethics
	4	Company and Allied Laws
II	5	Advanced Management Accounting
	6	Information Systems Control and Audit
	7	Direct Tax Laws
	8	Indirect Tax Laws