Chartered Accountancy (CA) course is offered by The Institute of Chartered Accountants of India (ICAI).

Contents


How To Become a Chartered Accountant (CA)


There are two routes to do CA.

  1. CPT Route

    • For 10th passed and 12th appeared or passed students. Percentage no criteria.
  2. Direct Entry Scheme (CPT Exempted)

    • For commerce graduates / post graduates with more than 55% marks.
    • For non-commerce graduates with more than 60% marks.
    • For students who have passed intermediate level exam conducted by the Institute of Company Secretaries of India (ICSI).
    • And for students who have passed intermediate level exam conducted by the Institute of Cost Accountants of India (formerly know as ICWAI).

Common Proficiency Test (CPT) Route


Requirement

  • You have to be 10th passed to register under Common Proficiency Course (CPC)
  • You must have appeared for Senior Secondary Examination (10+2 examination) before appearing for CPT examination.

Course Structure

Under CPT Route there are three levels.

  1. First you have to pass CPT.

    Conducted twice every year in June and December.

  2. Then Intermediate (Integrated Professional Competence) Course (Known as IPCC)

    Conducted twice every year in May and November.

  3. Then Final Course

    Conducted twice every year in May and November.

During the course you have to undergo various training / programmes. Details of training / programmes is given below.


Direct Entry Scheme


It was introduced in August 2012. Students eligible for direct entry scheme are exempted from CPT. Therefore, such students can directly register to the Intermediate (IPC) Course.

Requirement

Students who fall under any one requirement specified below are eligible for direct entry scheme.

  • Commerce graduates / post graduates with a minimum of 55% in aggregate from any recognized university (including Open University).
  • Non-commerce graduates / post graduates with a minimum of 60% in aggregate from any recognized university (including Open University).
  • Have passed intermediate level exam conducted by the Institute of Company Secretaries of India (ICSI).
  • Have passed intermediate level exam conducted by the Institute of Cost Accountants of India (formerly know as ICWAI).

During the course you have to undergo various training / programmes. Details of training / programmes is given below.


Course Structure

Under direct entry scheme there are two levels.

  1. First pass Intermediate (Integrated Professional Competence) Course (Known as IPCC)

    Conducted twice every year in May and November.

  2. Then Final Course

    Conducted twice every year in May and November.


Also there is difference in route for students who are graduates / post grduates and students who have passed intermediate of ICSI or ICWAI.

Commerce Graduates/Post-Graduates (55%) or Other Graduates/Post-Graduates (60%)

  • Such students have to register for three year articleship before appearing for IPCC examination.
  • They can appear for IPCC examination after nine months of articleship and eight months from the date of registration for IPCC.
  • All the trainings / programmes are same as of CPT Route and are specified in detail below.

Students who have passed Intermediate level examination of ICSI or ICWAI

  • Such students have to pass Group - I of IPCC to start articleship. Group - II can be passed later also.
  • They can appear for IPCC examination after eight months from the date of registration for IPCC.
  • All the trainings / programmes are same as of CPT Route and are specified in detail below.

Provisional Registration

  • Students who are pursuing the Final year Graduation Course can also register for the IPCC on provisional basis.
  • Such students can commence articleship only on submission of proof of having passed graduation examination with the specified percentage of marks.
  • Proof has to be submitted within six months from the date of appearance in the final year graduation examination.
  • Such students can do Information Technology Training (ITT) and Orientation Course before submission of proof.
  • In case you fail to submit the proof within the aforesaid period your provisional registration will be canceled and there will be no refund of registration or any other fee.

Trainings / Programmes


During CA course students have to go under various mandatory trainings / programmes. Students of both routes, CPT Route and Directy Entry Scheme have to undergo same trainings / programmes.


Orientation Course

  • One week course spanning 35 hours.
  • Can be done before or after appearing for IPCC exam.
  • Is a prerequisite to join Articleship. That is, it has to be completed before joining Articleship. Direct entry students either graduates or intermediate passed of ICSI or ICWAI also have to complete this programme before commencing articleship.
  • For more details
  • Official page with syllabus and schedule

100 Hour Information Technology Training (ITT)

  • Can be done before or after appearing for IPCC exam.
  • Is a prerequisite to join Articleship. That is, it has to be completed before joining Articleship. Direct entry students either graduates or intermediate passed of ICSI or ICWAI also have to complete this programme before commencing articleship.
  • For more details
  • Official page with syllabus and schedule

Articleship / Practical Training

  • Three year mandatory practical training.
  • Can join after passing IPCC Group 1. Group II is not a requirement, can be passed later with articleship. However, direct entry students who are graduates / post-graduates have to join articleship before appearing for IPCC, they appear for IPCC after 9 months of articleship.
  • Training Guide

General Management and Communication Skills - I (GMCS-I)


General Management and Communication Skills - II (GMCS-II)


Four Weeks Residential Programme

  • This is an optional programme. Students pursuing last year of articleship or completed articleship can undergo this programme.
  • The period during which the training is undergone (i.e. four weeks) will be considered as an integral part of articleship.
  • Exemption from 15 days General Management and Communication Skills - II Course. That is, students of this programme would not be required to undergo GMCS-II course separately
  • Course fee is Rs. 40,000/- per participant. The course fee includes tuition fee, course material, boarding, lodging, local field visits (one), etc.
  • For more details
  • Official page for upcoming batch announcements

100 Hour Advanced Information Technology Training (ITT)

  • Applicable for students registered on or after Feburary 1, 2013 (initially August 1, 2012 but postponed). Hence students who commenced their articleship on or after February 1, 2013 and are eligible to appear in November, 2015 Examination have to undergo this training.
  • 4 - 6 hours per day.
  • 100 Hours of Advanced ITT will be treated as a part of the training as period actually served under articles.
  • Should be done during third year of articleship but before appearing in Final Examination.

Fee Structure


Broad Fee Structure

Course Amount
Common Proficiency Test (CPT) Registration Fee ₹ 6,000
Intermediate (Integrated Professional Competence) Course (Both Group) Registration Fee ₹ 9,000
Articled Training Fee ₹ 2,000
Final Course Registration Fee ₹ 10,000
100 Hours Information Technology Training ₹ 4,000
35 Hours Orientation Programme ₹ 3,000
GMCS I ₹ 5,500
GMCS II ₹ 5,500
100 Hours Advanced ITT ₹ 5,000
Total ₹ 50,000

Frequently Asked Questions (FAQs)


What is minimum duration to complete CA?

CPT Route

Minimum it will take you 4.5 years to become a Chartered Accountant. For example

  1. Appear and pass June 15 CPT
  2. Then you can appear for May 16 IPCC and Pass
  3. Register for 3 year articleship which will be complete by July 19
  4. Then you can appear for Nov 18 or May 19 Final and Pass

Directy Entry - Intermediate Passed of ICSI or ICWAI

Minimum it will take you around 4 years to become a Chartered Accountant. For example

  1. Register for IPCC on or before March 1, 2015
  2. Then you can appear for Nov 15 IPCC and Pass
  3. Register for 3 year articleship which will be complete by January 19
  4. Then you can appear for May 18 or Nov 18 Final and Pass

Direct Entry - Graduate / Post-Graduate

Minimum it will take you 3 years to become a Chartered Accountant. For example

  1. Register for 3 year articleship in July 15 which will be complete by July 18
  2. Then you can appear for May 16 IPCC and Pass
  3. Then you can appear for Nov 17 or May 18 Final and Pass

What is the difference between CPT route and Direct Entry Scheme?

The only major difference between the two is, under direct entry scheme CPT is exempted and you start from IPCC.


What is the difference between Directy Entry Graduate and Direct Entry intermediate passed of ICSI or ICWAI?

Direct entry graduate has to register for articleship before appearing for IPCC. Whereas, direct entry intermediate passed of ICSI or ICWAI has to clear IPCC Group - I to start articleship.


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