Requirements to become a Chartered Accountant:
1.
Through CPT route:
(i) Enroll with the Institute
for Common Proficiency Course (CPC) after passing class 10th examination
conducted by an examining body constituted by law in India or an examination
recognized by the Central Government as equivalent thereto.
(ii) Appear in CPT examination after appearing in the Senior
Secondary Examination (10+2 examination) conducted by an examining body
constituted by law in India or an examination recognized by the Central
Government as equivalent thereto and after completion of specified period (60
days) from the date of registration for CPC with the Board
of Studies and first day of the month in which the examination is to be held,
viz., students registered on or before 1st April/1st October will be eligible to appear in June/December examination,
as the case may be.
(iii)Join Intermediate (IPC)
Course/ATC after passing CPT and 10+2 examination.
- Undergo Orientation
Programme - Complete 100 hours ITT
- Students are advised to
undergo Orientation Programme and complete 100 hours ITT at the earliest but
these are to be completed compulsorily before commencement of their article
ship. - Appear in Intermediate
(IPC) Examination/ATE on completion of 8 months of study course as on first day
of the month in which the examination is to be held - Join articled training
after passing either Group I or Both Groups of Intermediate (IPC) Course. - Undergo First General
Management and Communication Skills (GMCS) course (15 days) during the first
year of articled training. - Undergo Second General
Management and Communication Skills (GMCS) course (15 days) after completion of
18 months of articled training but before completion of articled training.
Alternatively, attend Four Week’s Residential Programme on Professional Skills
Development. - Clear Group II of
Intermediate (IPC) Examination if not done earlier.
(iv) Join CA Final Course:
- After passing Intermediate
(IPC) Examination register for Final course with the Board of Studies; - Collect study material of
the Final course and prepare for the Final examination; - Complete Advance
Information Technology Training during the third year of practical training but
before appearing in the Final Examination; - Complete articled
training of 3 years.
(v) Appear in the final
examination on completion of the practical training or while serving last 6
months of articled training on or before the last day of the month preceding
the month in which the examination is to be held.
(vi) Pass final examination
and complete GMCS II, if not completed earlier.
(vii) Enroll as a member of the
ICAI and be designate as “Chartered Accountant”.
Requirements to become a Accounting Technician:
How to
become an Accounting Technician (Accounting Technician Course)
- Enroll for Common
Proficiency Test (CPT), after passing Class 10 examination. - Appear and pass in CPT
after appearing in Senior Secondary (10+2) Examination. However one should pass
both CPT and 10+2 examination before registering for ATC. - Enroll for Accounting
Technician Course (ATC). - Successfully complete 8
months of study course from the date of registration for the ATC. - Successfully complete
Orientation Course of one week spanning 35 hours and covering topics, such as,
personality development, communication skills, office procedures, business
environment, general commercial knowledge etc. - Successfully complete 100
hours Information Technology Training (ITT). - Pass ATE (Group I of
Intermediate (Integrated Professional Competence) Examination). - Group I is composed of four
papers. - Successfully complete one
year work experience under chartered accountant in practice or in industry. - Get Accounting Technician
Certificate. - Designate as “Accounting
Technician”.
How to
become a CA, even after becoming Accounting Technician
- Enroll in Group II of
Intermediate (Integrated Professional Competence) Course. - Register as Articled
Assistant for a period of 3 years. - Undergo GMCS I (15 days)
during the 1st year of practical training. - Pass Group II of
Intermediate (IPC) Examination. - Undergo GMCS II (15 days)
after completion of 18 months of articled training but before completion of
practical training. - Appear in CA Final
Examination during last 6 months of 3 years of practical training. - Complete Advanced Course on
Information Technology Training during the third year of practical training but
before appearing in the Final Examination. - Pass both the Groups of CA
Final examination. - Complete 3 years period of
practical training. - Enroll as a member of ICAI
and designate as “Chartered Accountant”.
2. Through Direct Entry:
I. Commerce Graduates/Post-Graduates (55%) or Other Graduates/Post-Graduates(60%) *
- Enrol with the Institute
for Intermediate (Integrated Professional Competence) Course for Both Groups with
or without the option of Accounting Technician Course (ATC). - Undergo 100 Hours
Information Technology Training (ITT) and 35 hours Orientation Course spanning
one Week. - Register for Practical
Training of three years. - Complete General Management
and Communication Skills (GMCS) – I Course during first year of practical
training - Appear in Intermediate
(Integrated Professional Competence) Examination after nine months of practical
training and Study Course of eight months concurrently from the date of
registration for the Intermediate (Integrated Professional Competence) Course. - Appear and pass in both
groups of Intermediate (Integrated Professional Competence) Course. - Register for CA Final
Course and prepare for CA Final Examination. - Undergo General Management
and Communication Skills (GMCS) II Course (15 days) course while serving the
last 19 months to 36 months of articled training. Alternatively, attend Four
Weeks’ Residential Programme on Professional Skills and Development. - Complete Advance
Information Technology Training during the third year of practical training but
before appearing in the Final Examination. - Complete three years period
of articled training. - Appear in the Final
Examination while serving last six months of articled training on or before the
last day of the month preceding the month in which the examination is to be
held. - Pass Final examination.
- Enroll as a member of ICAI
and be designated as “Chartered Accountant”.
*Provisional Registration:
Students who are pursuing the Final year of Graduation Course shall be eligible
for provisional registration to the Intermediate (Integrated Professional
Competence) Course. Such students would be required to submit satisfactory proof
of having passed the graduation examination with the specified percentage of
marks within such period not exceeding six months as from the date of
appearance in the final year graduation examination. During the period of
provisional registration, a student can undergo and complete ITT or Computer
Training and Orientation course. It is clarified that in their case, the
practical training will commence only on becoming a graduate with specified
percentage of marks. Such students shall be eligible for appearing in the
Intermediate (Integrated Professional Competence) Examination on completion of
nine months of practical training. If such students fail to produce the proof
within the aforesaid period, his provisional registration shall be cancelled
and the registration fee or the tuition fee, as the case may be, paid by him
shall not be refunded and no credit shall be given for the theoretical
education undergone.
II. Candidates who have
passed Intermediate level examination of ICSI or ICWAI
- Enroll with the Institute
for Intermediate (Integrated Professional Competence) Course either for Both
Groups or Group I with or without the option of Accounting Technician Course
(ATC). - Undergo eight months of
Study Course from the date of registration for the Intermediate (Integrated
Professional Competence) Course. - Pass either Group I or Both
Groups of Intermediate (Integrated Professional Competence) Examination. - Undergo 100 hours
Information Technology Training (ITT) and 35 hours Orientation Course spanning
one week at the earliest but these are to be completed compulsorily before
commencement of articled training. - Register as Articled
Assistant for a period of three years training. - Undergo General Management
and Communication Skills (GMCS) – I Course during first year of practical
training. - Pass Group II of
Intermediate (Integrated Professional Competence) Examination if not passed
earlier. - Register for CA Final
Course and prepare for CA Final Examination. - Undergo General Management
and Communication Skills (GMCS) – II Course (15 days) course while serving the
last 19 months to 36 months of articled training. Alternatively, attend Four
Weeks’ Residential Programme on Professional Skills and Development. - Complete Advance
Information Technology Training during the third year of practical training but
before appearing in the Final Examination. - Complete three years period
of articled training. - Appear in the Final
Examination while serving last six months of articled training on or before the
last day of the month preceding the month in which the examination is to be
held. - Pass Final examination.
- Enroll as a member of ICAI
and be designated as “Chartered Accountant”
Source: icai.org
