COURSE at a Glance
Under the course, the requirements for becoming
chartered accountant are as follows:
Enrol for Common Proficiency Test (CPT), after
passing Class 10 examination
Pass 10+2 examination and CPT
Enrol for Group I or Group II or for both Group
I and Group II of IPCC with or without the option of ATC
Successfully complete 9 months of Study Course
Successfully complete Orientation Course of one
week spanning over 35 hours and covering topics, such as, personality
development, communication skills, office procedures, business environment,
general commercial knowledge, etc. at any time after joining IPCC but
compulsorily before the commencement of articled training.
Successfully complete Information Technology
Training (ITT) at any time after joining IPCC but compulsorily before the
commencement of articled training.
Appear and pass Group I as well as Group II of
Integrated Professional Competence Examination (IPCE)
Group I is composed of four papers and Group II
is composed of three papers
Register as Articled Assistant for a period of
3 years, on passing either Group I or both the Groups of IPCE
Get IPCE Certificate, on passing both the
Groups of IPCE
Appear in Final Examination during last 6
months of 3 years of articled training – for fresh IPCC students and during
the last 6 months of 3½ years of articled training for students converted from
PCC to IPCC.
Pass Group I as well as Group II of Final
Complete remaining period of articled training,
Successfully complete the Course on General
Management and Communication Skills (GMCS)
Get Final Examination Certificate
Enrol as a member of ICAI and designate as
Proficiency Test (CPT)
Common Proficiency Test is an entry level test
for Chartered Accountancy Course. CPT is generally conducted twice a year i.e.
in the months of June and December.
A student who has passed the 10th standard
examination conducted by an examining body constituted by law in India or an
examination recognized by the Central Government as equivalent thereto may
register for Common Proficiency Test. A student who registers to CPT course on
or before 1st April will be eligible to appear in June and who
registers on or before 1st October will be eligible to appear in
December who should have already passed/appeared in 12th class
examination or its equivalent. Students who have appeared in the 10+2
examination and are awaiting results may also appear in the CPT. The
registration for CPT Course is valid for a period of 3 years from the date the
student becomes eligible to appear in CPT exam for the first time or for the
period so long the student continues to appear in the examination regularly
whichever is later.
CPT is a test comprising of four subjects;
i.e., Fundamentals of Accounting, Mercantile Laws, General Economics and
Quantitative Aptitude. The test is of 200 marks. The test is conducted in two
sessions i.e. Morning and Afternoon of two hours each.
The qualifying marks to pass CPT are 50%. A
candidate has to secure 100 marks in the aggregate of all sections comprised
in CPT and minimum 30% marks in each subject . A student has to remember that
CPT is an objective type test and there will be negative
marking for each wrong answer. ¼ (One Fourth) mark will be deducted for each
INTEGRATED PROFESSIONAL COMPETENCE COURSE (IPCC)
In this IPCC curriculum only working knowledge
of core and allied subjects to accountancy profession is covered. A student
would undergo theoretical education and 3 years of practical training after
passing Group-I of IPCC/Accounting Technician (Level-1). A candidate is
eligible for enrolment to any of the level(s) of the Integrated Professional
Competence Course (IPCC) on passing the Common Proficiency Test and Senior
Secondary Examination (10+2 examination) conducted by an examining body
constituted by law in India or an examination recognised by the Central
Government as equivalent thereto. A candidate who has already passed Entrance
Examination or Foundation Examination or Professional Education
(Examination-I) shall be eligible for enrolment to Integrated Professional
Competence Course subject to complying with relevant conditions.
A candidate who was already registered for
erstwhile Intermediate Examination or of Professional Education
(Examination-II) or Professional Competence Examination cum articleship shall
be eligible for enrolment/conversion to Integrated Professional Competence
Course subject to complying with relevant conditions.
In Final (New) course, advanced application
knowledge of core and allied subjects to accountancy profession has been
intended to be inculcated. After passing both groups of IPCC register for
Final Course with the Board of Studies, Collect Study Materials of the Final
Course and prepare for Final Examination. Appear in Final Examination during
last 6 months of 3 years of articled training, Pass both the Groups of IPCC
Final examination, Complete remaining period of articled training, if
applicable,- Successfully complete the Course on General Management and
Communication Skills (GMCS), Get Final Examination Certificate, Enrol as a
member of ICAI and designate as “Chartered Accountant”
A student has to undergo articled training for
the period of three years along with theoretical education. The entire period
of practical training can be served with a practising member or it can be
served partly with a practising member and partly in an approved industrial
establishment as an Industrial Trainee. The period of such industrial training
may range between 9–12 months during the last year of the prescribed period of
practical training. Only students of Final Chartered Accountancy Course are
eligible for Industrial training. A person registered as an articled assistant
is entitled to receive a minimum monthly stipend as per the rates specified
under the Chartered Accountants Regulations, from time to time. The current
minimum rates of monthly stipend payable, depending on the situation of the
normal place of services of the articled assistants, are as follows:
Classification of the normal place of service of the
During the first year of training
During the second year of training
During the remaining period of training
(i) Cities/towns having a population of 20 lakhs and
(ii) Cities/towns having a population of 4 lakhs and
above but less than 20 lakhs.
(iii) Cities/towns having a population of less than 4
Guidelines for training of Articled Assistants outside India
A Chartered Accountant is eligible to train an
articled assistant provided his main occupation is the practice of the
profession of Accountancy at the time of engaging articled assistants as well
as in each of the qualifying years on the basis of which he claims eligibility
to train articled assistants.
Any member engaged in any other business,
occupation or holding part time certificate of practice, is not entitled to
train articled assistant.
The member in practice shall have a
professional address in India in his own charge or in charge of another
The terms and conditions that may be made
applicable for training articled assistant in India from time to time shall
mutatis mutandis apply for training of articled assistant abroad.
The period of practical training shall be 3
years or 3½ years, as applicable, under a practising chartered accountant
abroad. However, the articled/audit assistants should have an option to
undergo industrial training in accordance with the Regulations 51 & 72 of the
Chartered Accountants Regulations, 1988 during the last one year of training.
The Industrial Training may be imparted by the
Chartered Accountants working abroad in a financial, commercial or industrial
undertaking with minimum fixed assets & minimum total turnover or minimum
paid-up capital as may be specified by the Council (whatever the value
specified in terms of Indian currency may be deemed as applicable in foreign
countries in their respective currencies) or such other organization or
institution approved by the Council
The terms & conditions contained in Regulation
54 dealing with secondment shall be applicable to the articled assistants
receiving training abroad.
The Principal shall send training reports as
prescribed along with the service certificate to be issued in Forms 109 & 108
as the case may be The principal shall impart training in accordance with the
guidelines contained in Training Guide. He shall maintain a record of
practical training imparted by him to the articled assistant and report to the
Council in the form prescribed in the training guide.
The rates, terms and conditions of stipend
prescribed as payable to the articled assistants receiving training in India
shall be applicable to the articled assistants receiving training abroad
except that the same rate of stipend in equivalent terms specified in
respective national currencies of the countries concerned instead of Indian
Regulation of training in terms of office hours
and working days holidays will be applicable as per local office timings and
laws. However, requirements of total training hours will be the same as
applicable in India.
The working hours for the articled assistants
shall be 35 hours in a week excluding the lunch break. The office hours of the
Principal for providing article training to the articled assistant shall not
be generally before 9.00 a.m. or after 7.00 p.m. The normal working hours for
the articled assistant shall not start after 11.00 a.m. or end before 5.00
p.m. The working hours for the articled assistants should not exceed 35 hours
in a week excluding the lunch break and normally an articled assistant be
required to work during the normal working hours fixed for articled
assistants. In case of exigencies of work with Principal, an article assistant
may be required to work beyond his/her normal working hours. However, under
such circumstances, the aggregate number of working hours shall not exceed 45
hours per week. The requirement to work beyond 35 hours in a week should not
be a practice but only in exceptional circumstances. Further, where the
articled assistant is required to work beyond normal working hours, and
aggregate of such hours exceed 35 hours per week, he/she shall be entitled to
compensatory leave calculated with reference to number of completed working
hours, over and above, 35 hours per week.
Leave/Working hours for articled assistants
A trainee earns leave at the rate of one–sixth
of the period actually served by him. The working hours for the articled
assistant shall be 35 hours in a week excluding the lunch break. The articled
assistant should undergo practical training in accordance with the guidelines
of the Institute. During the working hours, the articled assistant is not be
permitted to attend colleges/other institutions for pursuing any course
including graduation. To ensure that the working hours do not clash with the
graduation or any other course, if any pursued by the articled assistant, each
articled assistant shall now required to obtain specific permission from the
ICAI for pursuing graduation or other course as permitted under the Chartered
Accountants Regulations by submitting Form No. 112, within one month from the
date of joining the college or course to the ICAI. Every articled/audit
assistant shall submit, once in a year, a specific declaration duly
countersigned by the Principal to the effect that he is regularly attending
training and his college hours do not clash with his articles timings and that
no coaching is undertaken by him between 11.00 a.m. and 5.00 p.m. on any
The office hours of the Principal for providing
articled training shall not be generally before 9.00 a.m. or after 7.00 p.m.
The normal working hours for the articled
assistants shall not start after 11.00 a.m. or end before 5.00 p.m.
If the exigencies or nature of training so
warrants, the articled assistant shall work beyond the normal office hours.
However, the maximum working hours for the articled assistant should not
exceed normally 35 hours in a week excluding the lunch break and in any case
or circumstances should not exceed 45 hours per week. In case the articled
assistant is required to work beyond 35 hours per week, he is entitled to
compensatory leave calculated with reference to the number of completed hours
worked over and above 35 hours per week. The principal shall ensure long
working hours are not imposed on the article assistants on a regular basis and
only in case of exceptional circumstances where time bound work is to be
delivered the articled assistants may be required to work longer hours which
will still be subject to a maximum of 45 hours per week. The principal shall
be free to allow compensatory leave or off hours in lieu of extra working
beyond 35 hours.
Secondment/exchange in the context of articleship training
In order to expose the trainees at large to
multi-disciplinary work variety of business situations, the arrangement of
secondment under articleship training is provided by which an articled
assistant can work under a different member of the Institute. Under the scheme
of secondment an articled assistant is shifted to another member who is
eligible to train articled assistant or who is eligible to train assistant
under the scheme of industrial training. However, a member is not entitled to
train more than two such articled assistants under secondment basis. Under the
scheme of secondment, the period of training shall not exceed twelve months
under a member other than the original Member In-charge of Training
(MIT)/Principal and in aggregate total period of training under secondment
shall not exceed 1 year. If the secondment is made under industrial training,
the periods served on secondment should not exceed 1 year.
It is meant for training records to ascertain
progress of the trainees. A format of the Work Diary is given in Annexure III
of the Training Guide which includes inter alia details of work
undertaken and training received and a Summary of the various Training
Programmes — professional as well as self-development attended by an articled
assistant. This Diary is to be prepared by the trainee and should be confirmed
by the Member In-charge of Training (MIT)/Principal.
Delayed submission of Form No. 103
In case Form No.103 is not submitted to the
Institute’s Office within 30 days from the date of commencement of training,
the procedure laid down by the Council for condonation of delay in submission
of forms will apply.
Period of Delay
Condonation Fees to be paid
beyond specified period
days beyond specified period
1. If the delay is 31 days to 180 days beyond
specified period, no documents are required to be submitted.
2. Following documents to be submitted if the
delay is more than 181 days:
(a) Attendance record of the Articled
(b) Original deed of Articles in Form 102,
executed on non-judicial stamp paper.
(c) Certified copy of the work diary of the
(d) Stipend details with evidence in the form
of Bank Pass Book/Statement.
An articled assistant who has already completed
three years/three & half years of articled service and has taken leave in
excess of the period allowed under Regulation 59 is required to serve for a
period equivalent to the excess leave taken in order that his training may be
completed. For this purpose, a supplementary deed of articles in Form No. 107
should be executed in triplicate with the same employer in continuation of the
previous training on a non-judicial stamp paper or special adhesive stamp of
the requisite value should be affixed on the form. The supplementary deed in
duplicate along with Form 108 for the period already served should be sent so
as to reach the office of the Institute within 60 days of the expiry of the
normal term of articles.
In case there is a break in the continuity of
training and/or there is a change in the employer and/or there is a delay in
submission of the papers beyond 60 days, as referred to in the previous
paragraph, an agreement in Form No.107 would not be valid. In such a case, a
fresh agreement in Form 102 should be entered into and the particulars in Form
103 along with Form No.108 for the period already served, should be sent to
the office of the Institute for registration within 30 days of the
commencement of training.
A member may be granted an additional vacancy
to engage an articled assistant whose normal term of training is over and he
(the articled assistant) is found to have taken excess leave which is to be
made up by an additional period of articles. It is the duty of the employer in
such a case to ensure that the articled assistant completes the period of
training under him including the period of excess leave. The benefit of an
additional vacancy in such case is given only where it could not have been
reasonably anticipated that the articled assistant would have to serve an
extra period on account of the excess leave taken. Such additional vacancy may
be given to the previous employer or to any other chartered accountant
entitled to train articled assistant(s).
Industrial training is a training scheme by
which a student can undergo practical training with an industrial undertaking
having specified amount of fixed assets or turnover or paid-up share capital.
Industrial training can be commenced during the last one year of articleship.
Industrial training can be performed in financial, commercial, industrial
undertakings with minimum fixed assets of Rs.1 crore; or minimum total
turnover of Rs. 10 crore; or minimum paid–up share capital of Rs. 50 lakhs; or
such other institutions or organization as may be approved by the Council from
time to time. The period of industrial training may range between 9 months and
one year. The industrial training shall be received under the member of the
Institute. An associate who has been a member for a continuous period of at
least 3 years shall be entitled to train one industrial trainee at a time and
a fellow shall be entitled to train two industrial trainees at a time. There
should be an agreement of industrial training in Form No.104. On satisfactory
completion of industrial training by an articled/audit assistant, the
associate/fellow member under whom the industrial training is received shall
issue a certificate in Form No.105 in respect of the training undergone. It is
required to maintain details of work undertaken and training received in the
PURSUANCE OF OTHER COURSE OF STUDIES
With the permission of the Institute a student
can pursue one course of study at a time. A student has to submit application
in Form No.112 to the appropriate Regional Office of the Institute seeking
permission to pursue other course of study within one month of joining the
college/ course. The office shall grant permission within one month from the
date of receipt of Form No.112. The students currently undergoing graduation
or other course under general permission, which was given for the articled
assistant to pursue graduation course, is withdrawn. The certificate portion
in Form No.112 indicating college timings etc. shall be countersigned by the
Principal of the college with the seal and stamp of the college and also
indicating the telephone number and full address of the college.
In the event of breach of these guidelines and
not taking permission as required, the articles already undergone shall be
derecognised for such period as the Institute may decide. In Peer Review, the
Reviewer be required to verify whether training is imparted to the articled
assistants in the manner prescribed.
Important Rules for taking Transfers
Transfer/termination of articles is
permitted without any restriction during the first year of articles.
• During rest of the Articleship
Transfer/Termination of articleship of an articled assistant shall not be
allowed except in following cases –
- His/her working parent(s) is/are
transferred from the city/place where the articled assistant is receiving
training to another city and a copy of transfer order/proof is submitted to
the principal in proof thereof. On such termination the articled assistant
concerned shall join articles training in and around the place of posting of
his/her parent(s) and shall not re-register articles in the same city or
within 50 Kms radius of the city where he/she has undergone articles prior
to such termination.
- If the articled assistant is not able to
serve the articleship for specified genuine medical reasons thereby opting
to discontinue the CA course for a period of at least three months, the
termination of articles be permitted, provided that the medical grounds are
such that warrant termination of Articleship.
- In the event of misconduct involving moral
turpitude, gross negligence or unsatisfactory performance of the articled
assistant, his articles shall be liable to be terminated by his principal
besides being cancelled or extended for such period as may be decided by the
Institute. Board of Studies to decide and enumerate the acts constituting
- Termination/ transfer of articles be permitted on such
other justified circumstances as may be deemed genuine by the Council such
as Industrial Training, Secondment of articles, Conversion from PCC to IPCC
(for termination of articles only. Re-registration of articles to be allowed
only after passing Group-I of IPCC), Marriage basis (only if there is
relocation to another city involving distance of 50 kms), Death of
Principal, Ceasing of practice by Principal, Removal of name of principal
from the register of members due to any reason, Irregular payment or non
payment of stipend with reference to Regulation 67, Articled assistant
desires to serve balance period of training outside India, Shifting by the
principal to another city involving distance more than 50 Kms. Any other
valid reason to be considered and decided by the President on case to case
basis on merits having regard to the facts of the case.
While forwarding the Form No. 109 the principal
shall state specifically the clause under which the articles have been
on any one or more of the aforesaid grounds, of an articled assistant on a
plain paper alongwith the recommendation / consent of the Principal for
transfer / termination of articleship accompanied by evidence / proof
(self-attested by the articled assistant) to the satisfaction of the Institute
is required to be made. Request for transfer not accompanied by
consent of Principal shall not be accepted by the Institute.
PROCEDURE FOR OBTAINING DUPLICATE MARKS
You are required to provide a request duly
signed by you for issue of duplicate marks sheet/s.
E-mails are not entertained for issue of
duplicate marks sheet/s.
You are required to furnish the following
details/documents along with your request.
Copy/ies of marks sheet/s for which you require
duplicate marks sheet/s (if available), which will help Examination Division
to process your request speedily. In case, you are not in a position to send
copy/ies of your marks sheet/s, please furnish your correct Articles
Registration Number, Month & Year of appearance and Roll Number for which you
require duplicate marks sheet/s.
A fee of Rs.10/- (Rupees ten only) per
duplicate marks sheet should be remitted through Demand Draft in favour of the
Secretary, The Institute of Chartered Accountants of India, payable at New
Delhi. In case you have not received your marks statement within reasonable
time (say 6 weeks of the declaration of result) send a request for duplicate
marks statement within two months of the declaration of result, you are not
required to pay any fee.
Provide your complete postal address for
correspondence, telephone number, fax number, etc.
If you furnish a copy of mark statement or
correct Articles Registration Number, Month & Year of appearance and roll
number, the duplicate mark sheets are issued normally within twenty days of
receipt of your request complete in all respects.
FOR CORRECTION IN NAME
In case, if you find any mistake in your name
in the mark sheets sent by the Institute, kindly send your original mark sheet
for correction in name together with supportive document; i.e., copy of
Student Registration letter issued by the respective Decentralised Office of
the Institute. It may be noted that the name of a candidate will be shown in
the same manner as it appears in Foundation/PE-I/Intermediate/PE-II/PCC/IPCC/
Articles Registration Letter issued by the concerned Decentralised Office of
PROCEDURE FOR OBTAINING TRANSCRIPTS
You are required to provide a request duly
signed by you for issue of Transcripts.
E-mails are not entertained for issue of
You are required to furnish the following
details/documents with your request:
A fee of Rs. 500/- (Rupees five hundred only)
for one set of transcript/s (for any one or all examinations viz.,
Foundation/PE-I, Inter/PE-II/PCC/IPCC and Final) remitted through Demand
Draft or Pay Order in favour of the Secretary, The Institute of Chartered
Accountants of India, payable at New Delhi.
Self attested copies of
Entrance/Foundation/PE-I/Intermediate/PE-II/PCC/IPCC/Final examination mark
sheet/s (both front and reverse side, if subjects are shown on reverse side)
of all Examinations (i.e., for all your appearances including those where
the result of any one or both groups was not PASS).
Correct Articles Registration number.
Self attested copies of Rank Certificate
issued, if any.
Self attested copy of Associate Membership
Certificate/Fellow Membership Certificate along with the proof for having
paid the current year Membership fee clearly indicating your membership
number to enable us to issue the “COVER SHEET” (Which is a part of
Transcript containing Membership Number, brief description of C. A. Course,
Passing Criteria, etc).
Copy/ies of Prospectus or communication
received from Professional Body/Management/Educational Institution/s as
applicable, requiring you to submit transcripts of Chartered Accountants
Prescribed Form for transcript duly filled-in
by the candidate, along with the envelope/s received from Foreign
University/ies/Management Institution/s, if any.
Copy of the Appointment Letter issued by the
Foreign Body as applicable.
ACCOUNTING TECHNICIAN COURSE (ATC)
A student can become an Accounting Technician
by enrolling for Common Proficiency Test (CPT) after passing Class 10
examination, Pass 10+2 examination and CPT, enrol for Accounting Technician
Course (ATC), successfully complete 9 months of Study course, successfully
complete Orientation Course of one week spanning over 35 hours and covering
topics, such as, personality development, communication skills, office
procedures, business environment, general commercial knowledge, etc and also
successfully complete Information Technology Training (ITT) or Computer
Training Programme, Pass Accounting Technician Examination (IPCE-Group I) of
four papers of Integrated Professional Competence Examination (IPCE) and also
successfully complete one year work experience under a chartered accountant in
practice or in industry and Get ATC Certificate - Designate as “Accounting
After becoming Accounting Technician if student
wants to pursue CA course he can do it by enrolling in Group II of Integrated
Professional Competence Course (IPCC), Register as Articled Assistant for a
period of 3 years, Pass Group II of IPCE , Appear in Final Examination during
last 6 months of 3 years of articled training, Pass both the Groups of Final
examination, Complete remaining period of articled training, if applicable,-
Successfully complete the Course on General Management and Communication
Skills, Get Final Examination Certificate, Enrol as a member of ICAI and
designate as “Chartered Accountant”.