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Review of Entry Requirements for Chartered Accountancy Courses
July, 12th 2011

ANNOUNCEMENT

Review of Entry Requirements for Chartered Accountancy Courses

The Council at its 306th meeting held from 7th to 9th June, 2011 had

considered the recommendations of the Group Constituted by the President, in terms

of the authority given to him at its 303rd Meeting held from 10-12 February, 2011 to

review entry requirement for Chartered Accountancy Course and decided as under:-

(a) Exemption to Graduates/CWAs/CSs from appearing in Common

Proficiency Test (CPT)

Common Proficiency Test (CPT) be exempted for candidates who -

(i) are commerce graduates/post-graduates and have studied any three

full papers of 100 marks each out of Accounting, Auditing, Mercantile

Laws, Corporate Laws, Economics, Management including Financial

Management, Taxation including Direct Tax Laws, Indirect Tax Laws

etc., Costing, Business Administration, Management Accounting and

passed the graduate/post-graduate examination by securing in the

aggregate a minimum of 55% of the total marks or its equivalent grade

from any recognized Universities including Open Universities.

(ii) are other graduates/post-graduates not falling in the above category

who have passed the graduation/post-graduation examination by

securing in the aggregate a minimum of 60% of the total marks in the

examination or its equivalent grade from any recognized Universities

including Open Universities.

(iii) have passed the Intermediate level examination conducted by The

Institute of Cost and Works Accountants of India or by The Institute of

Company Secretaries of India.

It was also decided that the above exemption would also be applicable to

students who wish to pursue Accounting Technician Course of the Institute.

(b) (i) Candidates who are exempted from CPT be allowed direct

entry to articleship; or

(ii) Enrolment to Articleship after passing either of the Groups of

IPCC Exam

The Council noted that three different alternatives routes have been

recommended by the Group in respect of registration of articles and decided as

under:-

(i) The existing criteria to continue for candidates who wish to join articled

training through CPT route i.e. only after qualifying Group I of IPCC

Examination.

(ii) Graduates/ Post Graduates who are exempted from CPT as per (a) (i)

& (ii) above be allowed to commence their articled training directly.

However, candidates passing Intermediate level examination

conducted by the ICWAI/ ICSI may join articleship only after passing

Group I of the IPCC Examination of the Institute.

(c) Provisional Registration for Students pursuing Graduation Course

The students pursuing final year of graduation be allowed for provisional

registration to the Integrated Professional Competence Course (IPCC) and appear in

the Integrated Professional Competence Examination (IPCE) only after appearing in

the final year examination of graduation course and after completion of prescribed

study period of 9 months from the date of registration to the IPCC.

Their provisional registration to the CA Course would be confirmed only after

submission of satisfactory proof of their having passed the graduation course with

the prescribed percentage of marks.

..

It may kindly be noted that the above decisions of the Council will come

into force subject to relevant provisions of the Chartered Accountants

Regulations, 1988 being amended, and the approval of the Central

Government, and public exposure as required by law for which the process

is in progress.

 
 
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