Chartered Accountancy ( CA ) | professional Course

Qualification       : 12 + For CPT Exam, B.com(50% Up) For Direct IPCC Exam

Course Structure : CPT, IPCC, FINAL



Entry In CA :
>Through CPT Route :
(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)

>Through Direct Route
Who are eligible?
I.    Commerce Graduates/Post-Graduates (55%) or Other Graduates/Post-Graduates (60%)
II.    Candidates who have passed Intermediate level examination of ICSI or ICWAI

About CPT
CPT is entry Level Examination for CA course
CPT Contains 4 Papers
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)
CPT Examination is now conducted two times a year, in June and December only

CPT – Subjects for Study& Examination Pattern
Session – I (10.30 AM to 12.30 PM)

Section	Subject	Marks
Section A	Fundamentals of Accounting	60
Section B	Mercantile Laws	40

Session – II (2 PM to 4 PM)

Section	Subject	Marks
Section C	General Economics	50
Section D	Quantitative Aptitude	50

Expected Level of Knowledge : Basic Knowledge

• Student has to obtain minimum 100 marks i.e. 50% of total Marks(200) for passing CPT
• No Subject wise linkage for passing CPT
• Negative marking of 0.25 Marks for every incorrect answer
• Blank answer will fetch Zero marks

• Total Mark 200 out Of 100 Mark Is Passing
• Result: 50.00 %. PASS

CPT Registration Procedure

• Last Date: 60 days before the first day of the month in which exam takes plac
• 31st March for June attempt
• 30th September for December attempt

• 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.
• Student has registered for IPCC at least 9 months before examination.
• Student has completed a course on 100 Hours of ITT.

100 Hours Information Technology Training (ITT)

• The student is required to undergo 100 Hours of ITT with ICAI after registration for IPCC.
• Course materials will be provided by ICAI

Integrated Professional Competence (IPC) Course Contain Two Groups
Group 1

Subject	Mark
Accounting	100
Law Ethics and Communication	100
Cost Accounting	50
Financial Management	50
Income tax	75
Service tax and VAT	25

Group  2

Subject	Mark
Advanced Accounting	100
Auditing and Assurance	100
Information Technology	50
Strategic Management	50

Passing % = 40% in each Subject & Aggregate 50%

Articlship begins after passing IPCE
Final Course – Journey to destiny

Articleship

• To begin Articleship student should pass at least Group 1 (not necessarily Both Groups) of IPCE and should have completed ITT of 100 Hours
• The unique requirement of practical training is instrumental in shaping a well-rounded professional
• Total Duration: 3 years
• Last 1 year student can join for Industrial Training
• Stipend is paid during the Articleship period

Attribute developed during Articleship

• Inculcates a disciplined attitude for hard work.
• Develops necessary skills in applying theoretical knowledge to practical situations.
• Provides exposure to overall socio – economic environment in which organisations operate.
• Develops ethical values

Articleship – Work experience

• Accounting
• Auditing (including internal audit, Statutory audit, Management audit,etc)
• Taxation (Direct and Indirect)
• Information technology
• Management Consultancy
• Other areas

Articleship – Minimum Monthly Stipend

NO.	City Classification	1St Year	2nd Year	3rd Year
1.	Population of 20 Lakhs & above	1000	1250	1500
2.	Population of 4 Lakhs & Above	750	1000	1250
3.	Population less than 4 lakhs	500	750	1000

CA Final Course

• Case Study approach
• Study at advanced level
• Application of knowledge gathered during Articleship
• Case laws
• Interpretation of statutes

CA Final – Eligibility

• Student has passed Both Groups of IPCE &
• Student has completed 2½ years Articleship

CA Final Course Contains 2 Groups

Group 1

Subject	Marks
Financial Reporting	100
Strategic Financial Management	100
Advanced Auditing & Professional Ethics	100
Corporate Laws & Secretarial Practice	100

Group 2

Subject	Marks
Advanced Management Accounting	100
Information Systems Control	100
Direct Taxes	100
Indirect Taxes	100

Pass Final examination & Enroll as a member of ICAI and be designated as “Chartered Accountant”.

Type of Members

• A C A (Associate Member of the Institute of Chartered Accountants of India) 
• F C A (Fellow Member of the Institute of Chartered Accountants of India)

Types of Certificates

• Certificate of Membership
• Certificate of Practice