CA under ICAI



Registration

A student who has passed class 10th examination may register with the board of studies of ICAI. Student must register for CPT at least 60 days prior to the examination. The student can however appear for the CPA examination only after appearing 10+2 examination. However any student who have completed their graduation in any discipline are exempted from CPT, they can directly register themselves in IPCC.

Duration and level of CA course

LEVEL DURATION
Common Proficiency Test (CPT) 6 Months
Integrated Professional Competence Course (IPCC) 9 Months
CA Final Course (With Articleship Training) 3 Years

Examination and Passing Criteria

The examination of CPT is generally being conducted on month of June and December of every year. CPT candidates shall be declared to have passed the test if he/she obtains at one sitting a minimum of 30% marks in each subject and a minimum of 50% marks in aggregate of all the subjects, subject to the principle of negative marking. For IPCC and CA final students is declared pass if he /she secures a minimum of 50% in aggregate and 40% in each subject.

Subects of CA Course

CPT- 6 Months
Paper Subject Name Full Marks
Paper 1 Fundamentals of Accounting & Mercantile Law 60 + 40 = 100
Paper 2 General Economics & Quantitative Aptitude 50 + 50 = 100
IPCC-9 Month
Paper Subject Name (Group I) Full Marks
Paper 1 Accounting 100
Paper 2 Business Law, Ethics & Communication 100
Paper 3 Cost & Financial Management 100
Paper Subject Name (Group II) Full Marks
Paper 4 Taxation 100
Paper 5 Advanced Accounting 100
Paper 6 Audio & Assurance 100
Paper 7 Information Technology & Strategic Management 100
CA Final - 3 Years
Paper Subject Name (Group I) Full Marks
Paper 1 Financial Reporting 100
Paper 2 Strategic Financial Management 100
Paper 3 Advanced Auditing and Professional Ethiks 100
Paper 4 Corporate & Allied Law
Paper Subject Name (Group II) Full Marks
Paper 5 Advanced Management Accounting 100
Paper 6 Information System Control & Audit 100
Paper 7 Direct Tax Laws 100
Paper 8 Indirect Tax Law 100
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