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Intermediate (Integrated Professional Competence) Course (formerly known as IPCC) is the first stage of Chartered Accountancy Course.


How to do IPCC?

One has to register for Intermediate (IPC) Course then submit the Intermediate (IPC) Examination Form. Then appear for IPCC exams and pass. Intermediate (IPC) Examination is conducted twice every year, in May and November.

Procedure and eligibility for CPT Route students:

  • Pass 10+2 and CPT
  • Register for Intermediate (IPC) Course
  • Submit Intermediate (IPC) Examination Form

Procedure and eligibility for Direct Entry Scheme students:

  • Register forIntermediate (IPC) Course
  • Submit Intermediate (IPC) Examination Form

CPT Route students and intermediate passed students of ICSI or ICWAI under Direct Entry Scheme have to register for IPCC on or before 1st March/1st September of the year to be eligible to appear for IPCC Examination to be held in the following November/May. That is, the students have to complete at least 8 months from the date of registration to the first date on which examination is to be held.

Graduate/Post Graduate route students under Direct Entry Scheme have to register for IPCC and commence practical training / articleship on or before 1 st February /1 st August to be eligible for November /May IPCC examination. That is, such students have to complete at least 9 months of articleship before they can appear for IPC Examination (IPCE).

Course / Exam Structure

IPCC is comprised of seven subjects and is divided into two groups. Examination of every subject is held separately and each is of three hours.

Students have the option to appear for one group at a time or both groups together. You have to fill this option while submitting IPCC Examination form. Hence, you are free to change it in next attempt.

Group I

Paper 1: Accounting (100 Marks)

Paper 2: Business Laws, Ethics and Communication (100 marks)

  • Part I:   Business Laws (60 Marks)
  • Part II:  Ethics (20 Marks)
  • Part III: Communication (20 Marks)

Paper 3: Cost Accounting and Financial Management (100 marks)

  • Part I:  Cost Accounting (50 Marks)
  • Part II: Financial Management (50 Marks)

Paper 4: Taxation (100 Marks)

  • Part I:  Income Taxes (50 Marks)
  • Part II: Indirect Taxes (50 Marks)

Group II

Paper 5: Advanced Accounting (100 marks)

Paper 6: Auditing and Assurance (100 marks)

Paper 7: Information Technology and Strategic Management (100 marks)

  • Section A: Information Technology (50 marks)
  • Section B: Strategic Management (50 marks)

Passing Criteria

Both Groups

  • If he/she secures at one sitting a minimum of 40 per cent marks in each paper of both the groups and a minimum of 50 per cent marks in the aggregate of all the papers of both the groups taken together.

Single Group

  • If he/she secures at one sitting a minimum of 40 per cent marks in each paper of the group and a minimum of 50 per cent marks in the aggregate of all the papers of that group.

  • A candidate how appeared for both the groups but passed only one group is considered passed in that group and now have to pass the remaining group only.


If a student fails in a group but manages to secure more than 60% marks in any one or more subjects then he/she is granted exemption in those subjects. Implying, now he/she doesn't have to appear for exempted subjects and only have to appear for subjects in which he/she had scored less than 60% marks.

NOTE: Exemption will be granted if candidate is present in all the papers of the group. If he is absent in any paper of the group then exemption will not be granted.

  • Check: Visit to check your valid exemptions.

  • Validity: Is valid for immediately next three following examinations. That is, exemption granted in May 15 exam is valid for November 2015, May 2016 and November 2016 exams.

  • Surrender: Exemption is granted automatically but you can surrender it. Procedure is given in IPCE guide, link is given below.

  • Passing Criteria: If he/she secures at one sitting a minimum of 40 percent marks in all the remaining subjects of the group and a minimum of 50 percent of the total marks of all papers of that group including the paper or papers in which he had secured a minimum of 60 percent marks in the earlier examination.

  • Further Exemption: He shall not be eligible for any further exemption in the remaining paper(s) of that group until he has exhausted the exemption already granted to him in that group.

Read subsection 6 of section 16 (Requirements for Passing the Intermediate (IPC) Examination / Accounting Technician Examination (ATC)) of IPCE Guide for more details.


Intermediate (IPC) Course Registration Form

There is separate form for CPT Route and Direct Entry Scheme students. On-line form is available only for Direct Entry Scheme students.

Intermediate (IPC) Examination Form

You can either fill online application form or physical (OMR) form.

  • Online IPCC Examination Form

    Online forms are generally open in Feburary / August for May / November examination.

  • Physical / OMR forms have to be purchased from the regional offices/branches of the Institute at a cost of Rs 1000. The cost of application form (Rs.1000/-) shall not be charged if applications are filled in online.

  • Official guide for IPC Examination (IPCE)

    It is strongly recommended you go through this guide. It contains each and every detail.

  • Frequently Asked Questions

    If you have any doubt or questions please go through this. These are officially answered FAQs.

Fee Structure

Broad Fee Structure
Registration / Form Amount
IPCC Registration - Group 1 ₹ 8,000
IPCC Registration - Group 2 - Without Articles (not registering for articleship) ₹ 5,000
IPCC Registration - Group 2 - With Articles ₹ 7,000
IPCC Registration - Both Groups - Without Articles ₹ 9,000
IPCC Registration - Both Groups - With Articles ₹ 11,000
IPCE Form - Single Group ₹ 1,000
IPCE Form - Both Group ₹ 1,600

Note: Detailed registration fee structure is included in the registration form.

For detailed IPCE form fee structure.

Frequently Asked Questions (FAQs)

How long is my IPCC registration valid?

IPCC registration is valid for 4 years and can be revalidated any number of times for further 4 years period by paying revalidation fee of Rs. 400. For more details click here.

Can I change my examination centre or medium?

Yes! For complete details read section 12 (On-line facility for seeking Change of Centre/Group/Medium) of IPCE Guide

Can I opt for verification of marks?

Yes! Click here for details.

Can I see / inspect my evaluated answer book?

Yes! You can apply for certified copies/inspection of your evaluated answer books. Click here for details.

I am registered under CPT / IPCC and now I am a graduate, can I change to Direct Entry Scheme?

Yes! Under Directy Entry Scheme ICAI has transition provisions for existing students. Form for Directy Entry Scheme for existing and fresh students is same. Eligibility criteria, fee structure and all other details are included in the form.

Direct Entry Scheme Form

Reference and Valuable Links

What Next?

Result are announced in July/January for May/November exam.

Group I Passed

  • Undergo Orientation Programme and 100 Hour Information Technology Training (ITT) if not completed yet. It can be done even before appearing for Group I. Both should be completed before joining Practical Training / Articleship.
  • Register for three years Practical Training / Articleship.

Group II Passed

  • Prepare for Group - I if not passed yet. Also you can't join Articleship without passing Group - I.

Both Groups Passed

  • Register for three years Practical Training / Articleship if not registered yet.
  • Register for Final Course.