BoS/Announcement/227/11 

Sub: Extended List of recognized Senior Secondary (10+2) Examinations for admission to Chartered Accountancy Course.

As per the Chartered Accountants Regulations, 1988 a candidate shall be registered for the Common Proficiency Test (CPT) if he has passed class 10th examination conducted by an examining body constituted by law in India or an examination recognized by the Central Government as equivalent thereto. Further, no candidate shall be admitted to the Common Proficiency Test (CPT) unless he is registered with the Board of Studies of the Institute and has appeared in the senior secondary examination (10+2) conducted by an examining body constituted by law in India or an examination recognized by the Central Government as equivalent thereto and has complied with such requirements as may be specified by the Council from time to time. However, enrolment for Integrated Professional Competence Course (IPCC) shall be made if a candidate has passed the Common Proficiency Test (CPT) and also senior secondary (10+2) examination conducted by an examining body constituted by law in India or an examination recognized by the Central Government as equivalent thereto.

With a view to mitigate the hardships being faced by certain categories of students/candidates, who have not passed 10+2 examination per se, but have completed such higher education/courses/examinations conducted by recognised authority/University etc. after having passed 10th class examination, as are specified by the Council, the Council of the Institute has resolved as under:-

Resolved that by virtue of powers vested under Regulation 205 of the Chartered Accountants Regulations, 1988, the Council of the Institute hereby orders that candidates who have not passed 10 + 2 examination but have completed 2 years of higher education say, a Diploma Course after passing 10th class, conducted by State Government(s) or qualifications as recognized by the recognizing authority and later based on passing such a Course have either been admitted to first year of a graduation course or have passed the graduation course conducted by any University, including Open Universities, established by law in India be also considered eligible for admission to the Common Proficiency Test with effect from the date of implementation of the Common Proficiency Course.

Accordingly, students/candidates who have successfully completed any of the above mentioned courses/examinations specified by the Council, are eligible for admission to the Chartered Accountancy Course, i.e., Integrated Professional Competence Course (IPCC), provided they have also passed the Common Proficiency Test (CPT) held on or after 13th September, 2006.

Director, Board of Studies