Overview

An important phenomenon of recent times is the rapid growth of the accountancy profession. The vast changes occurring in the economy of the country have been placing great responsibilities on the Chartered Accountants. It also constitutes a challenge to the profession to bring to bear their knowledge and skill in their specialized fields of activity. The types of functions generally performed by the Chartered Accountant are varied. The more important ones amongst them are discussed below.

• Accounting & financial analysis
• Auditing
• Taxation
• Cost accountancy
• Executer and trustee
• Directorship
• Company secretarial work
•  Management accounting
• Share valuation
• Equity research and analysis
• Information system audit 
• Faculty support

The Institute of Chartered Accountants of India (ICAI) is a statutory body established under the Chartered Accountants Act, 1949 (Act No. XXXVIII of 1949) for the regulation of the profession of Chartered Accountancy in India.


Now, C.A a four and half year course………start with C.P.T.

Courses

Common Proficiency Test (CPT)

Integrated Professional Competence Course

Final

Curriculum

CA_CPT

The course duration is the minimum time that a student has to spend on taking up the course at this level. It is the period starting from, the time the student gets registered for the course, to the time the student completes the course.

A student can appear at the first examination falling immediately after the completion of the minimum duration. The actual time that a student has to spend on the course (from registration to examination) is dependent on the actual date of registration.

Since examinations are conducted for the course only twice a year, the course duration can be assumed to be 6 months.

Session I

• Section A : Fundamentals of Accounting
• Section B : Mercantile Laws 

   Session II

• Section C : General Economics
• Section D : Quantitative Aptitude

IPCC:-

Instituting a uniform entry level test – the Common Proficiency Test compulsory for all the students joining IPCC/ATC.

After passing 10th standard examination a student can register for IPCC/ATC with the Board of Studies and prepare for entry level test while pursuing 10+2 level study;

Introduction of orientation programmed and 100 Hours ITT during 9 months of study course & before appearing in the IPCE/ATE.


Group – I

• Paper 1: Advanced Accounting (100 Marks)
• Paper 2: Auditing and Assurance (100 Marks)
• Paper 3: Law, Ethics and Communication
• Part I: Law (60 Marks)
• Business Laws (30 Marks)
• Company Law (30 Marks)
• Part II: Business Ethics (20 Marks)
• Part III: Business Communication (20 Marks)
  
  

Group – II

• Paper 4: Cost Accounting and Financial Management
• Part I: Cost Accounting (50 Marks)
• Part II: Financial Management (50 Marks)
• Paper 5: Taxation
• Part I: Income-tax (75 Marks)
• Part II: Service Tax and VAT (25 Marks)
• Paper 6: Information Technology and Strategic Management
• Section A: Information Technology (50 Marks)
• Section B: Strategic Management (50 Marks)

FINAL:-

The CA course at the Final level (ICAI: Final Examination) consists of theoretical examinations as well as practical training in the form of articleship. There are 8 subjects to be studied arranged into 2 groups of 4 papers of 100 marks each i.e. a total of 6 papers if 100 marks each.

Article ship

Practical Training
[Apprenticeship under a practicing chartered accountant for a period of 3 years]

Final

Final Academic Level [First exam after two and half years of articleship]
[8 subjects arranged into two groups of 4 papers of 100 marks each.]

Group – I

• Paper 1: Financial Reporting
• Paper 2: Strategic Financial Management
• Paper 3: Advanced Auditing and Professional Ethics
• Paper 4: Corporate and Allied Law
• Section A: Company Law (70 Marks)
• Section B: Allied Laws (30 Marks)

Group – II

• Paper 5: Advanced Management Accounting
• Paper 6: Information Systems Control and Audit
• Paper 7: Direct Tax Laws
• Paper 8: Indirect Tax Laws
• Section A: Central Excise (40 Marks)
• Section B: Service Tax & VAT (40 Marks)
• Section C: Customs (20 Marks)

The syllabus of the new final course is hosted on our website www.icai.org.

A diagrammatic presentation of the whole scheme of Education and Training.

3 year Compulsory Training

For the purpose of admission to articleship training, a student should pass the

Professional Education (Examination-II) and successfully complete 250 Hours Compulsory

Computer Training Programme (which is now withdrawn) or 100 Hours Information

Technology Training.

In addition, a student who has passed CPT and also 10+2 examination conducted by an

examining body constituted by a law in India or an examination recognized by the Central

Government as equivalent thereto; or has passed the Foundation Examination / Professional

Education (Examination-I) shall be eligible for admission to articleship.

However, a student who has registered as an articled assistant before the commencement of

the Common Proficiency Test is eligible to continue and complete the remaining period of

practical training as per the deed of articles already executed under these Regulations

irrespective of any break in the continuity of training.

Moreover, a student who has passed Professional Education (Examination-II) at the time of

commencement of the Common Proficiency Test is eligible to join 3 year articleship up to such

time as may be specified by the Council.

Students who were exempted from passing the Professional Education (Examination-I) under

proviso to sub-regulation(1) of Regulation 25B and directly registered as a student of

Professional Education (Course-II) are eligible to join three year articleship upto such time as

may be specified by the Council on passing the Professional Education (Examination-II) till

such time it is held and thereafter passing Professional Competence Examination, and on

completion of Computer Training Programme / Information Technology Training as specified

by the Council from time to time.

CA Membership

GMC Course

(Compulsory General Management Course)

Associate Membership

Post Qualification Courses [Optional]