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1. Start CA Course through CPT Route
2. Enter into CA Course through Direct Entry
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Through CPT Route
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(i) Enroll with the ICAI Institute for Common Proficiency Course (CPC) after passing class 10th examination
ii) Appear in CPTexamination after appearing in the Senior Secondary Examination (10+2 examination)
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Through Direct Route
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Who are eligible?
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I. Commerce Graduates/Post-Graduates (55%) or Other Graduates/Post-Graduates (60%)
II. Candidates who have passed Intermediate level examination of ICSI or ICWAI
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About CPT
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CPT is entry Level Examination for CA course
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CPT Contains 4 Papers
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CPT is objective type examination requiring student to answer 200 Multiple Choice questions (it is similar to MH-CET examination, conducted for Engineering and Medical Profession)
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CPT Examination is now conducted two times a year, in June and December only
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CPT – Subjects for Study& Examination Pattern
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Session – I (10.30 AM to 12.30 PM)
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Sections
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Subjects
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Marks
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Section A
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Fundamentals of Accounting
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60
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Section B
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Mercantile Laws
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40
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Session – II (2 PM to 4 PM)
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Section C
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General Economics
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50
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Section D
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Quantitative Aptitude
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50
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Total
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200
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Expected Level of Knowledge : Basic Knowledge
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CPT – Passing Criteria
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Student has to obtain minimum 100 marks i.e. 50% of total Marks(200) for passing CPT
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No Subject wise linkage for passing CPT
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Negative marking of 0.25 Marks for every incorrect answer
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Blank answer will fetch Zero marks
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Marks Evaluation System
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Attempting Questions
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Marks For the Question
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Marks awarded
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Questions attempted & found correct
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110
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110
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Questions attempted & found incorrect
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40
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-10
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Questions not attempted
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50
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00
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Total
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200
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100
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Result: 50.00 %. PASS
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CPT Registration Procedure
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Last Date: 60 days before the first day of the month in which exam takes plac
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31st March for June attempt
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30th September for December attempt
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After Passing CPT Then join IPCC
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Integrated Professional Competence Examination (IPCE) - Eligibility
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Student has passed CPT and 10 + 2 Exam or Commerce Graduates/Post-Graduates (55%) or Other Graduates/Post-Graduates (60%) or Candidates who have passed Intermediate level examination of ICSI or ICWAI.
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Student has registered for IPCC at least 9 months before examination.
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Student has completed a course on 100 Hours of ITT.
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100 Hours Information Technology Training (ITT)
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The student is required to undergo 100 Hours of ITT with ICAI after registration for IPCC.
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Course materials will be provided by ICAI
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Integrated Professional Competence (IPC) Course Contain Two Groups
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Group 1
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Subjects
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Marks
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Accounting
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100
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Law Ethics and Communication
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100
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Cost Accounting
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50
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Financial Management
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50
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Taxation
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Part I: Income tax
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75
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Part II: Service tax and VAT
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25
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Group 2
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Subjects
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Marks
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Advanced Accounting
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100
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Auditing and Assurance
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100
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Information Technology & Strategic Management
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Section A Information Technology
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50
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Section B Strategic Management
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50
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Expected Level of Knowledge : Working Knowledge
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Passing % = 40% in each Subject & Aggregate 50%
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Articlship begins after passing IPCE
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Final Course – Journey to destiny
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Articleship
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To begin Articleship student should pass at least Group 1 (not necessarily Both Groups) of IPCE and should have completed ITT of 100 Hours
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The unique requirement of practical training is instrumental in shaping a well-rounded professional
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Total Duration: 3 years
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Last 1 year student can join for Industrial Training
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Stipend is paid during the Articleship period
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Attribute developed during Articleship
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Inculcates a disciplined attitude for hard work.
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Develops necessary skills in applying theoretical knowledge to practical situations.
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Provides exposure to overall socio – economic environment in which organisations operate.
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Develops ethical values
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Articleship – Work experience
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Accounting
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Auditing (including internal audit, Statutory audit, Management audit,etc)
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Taxation (Direct and Indirect)
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Information technology
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Management Consultancy
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Other areas
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Articleship – Minimum Monthly Stipend
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No
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City Classification
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1st Year
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2nd Year
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3rd Year
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1
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Population of 20 Lakhs & above
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1000
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1250
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1500
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2
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Population of 4 Lakhs & Above
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750
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1000
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1250
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3
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Population less than 4 lakhs
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500
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750
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1000
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CA Final Course
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Case Study approach
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Study at advanced level
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Application of knowledge gathered during Articleship
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Case laws
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Interpretation of statutes
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CA Final – Eligibility
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Student has passed Both Groups of IPCE &
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Student has completed 2½ years Articleship
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CA Final Course Contains 2 Groups
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Group 1
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Subjects
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Marks
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Financial Reporting
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100
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Strategic Financial Management
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100
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Advanced Auditing & Professional Ethics
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100
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Corporate Laws & Secretarial Practice
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100
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Group 2
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Subjects
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Marks
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Advanced Management Accounting
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100
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Information Systems Control
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100
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Direct Taxes
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100
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Indirect Taxes
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100
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Passing % = 40% in each Subject & Aggregate 50%
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Expected Level of Knowledge : Advanced Knowledge
Pass Final examination & Enroll as a member of ICAI and be designated as “Chartered Accountant”.
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Type of Members
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A C A (Associate Member of the Institute of Chartered Accountants of India)
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F C A (Fellow Member of the Institute of Chartered Accountants of India)
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Types of Certificates
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Certificate of Membership
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Certificate of Practice
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