CPT-CA/CS

Requirements to become a Chartered Accountant:

 

1. Through CPT route:

(i) Enrol 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 recognised 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 articleship.

• 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) Enrol 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)

• Enrol 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.

• Enrol 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

• Enrol 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.

• Enrol 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.

 Enrol 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

 Enrol 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.

 Enrol as a member of ICAI and be designated as “Chartered Accountant”.

 

Stages to become a Company Secretary:

The student who would like to join the Course after 10+2 pass or equivalent has to undergo three stages to pursue the Company Secretaries Course i.e. 
Foundation Programme 
Executive Programme
Professional Programme

The Student who would like to join the Course after passing the Graduation has to undergo two stages of the Company Secretaryship i.e. 
Executive Programme
Professional Programme

Foundation Programme which is of eight months duration can be pursued by 10+2 pass or equivalent students of Arts, Science or Commerce stream (Excluding Fine Arts)

Executive Programme can be pursued by a Graduate of all streams except Fine Arts.

Professional Programme can be pursued only after clearing the Executive Programme of CS Course
 

ADMISSION TO THE CS COURSE is open throughout the year.  Examinations are held twice a year in June & December.

Cut off dates for admission to CS course: .

For Foundation Programme

31st March for appearing in December Examination  in the same year

30th September for June Examination next year

For  Executive Programme

28th February for appearing in both modules in December Exams in the same year  year

31st May for appearing in single module in December Examination in the same year

31st August  for appearing in both modules in June Exam in the next year

30th November for appearing in single module in June Examination in the next year.

 

SUBJECTS FOR CS COURSE

There are 4 papers in CS  Foundation Programme

There are 7 papers divided into 2 Modules in CS Executive Programme (wef. 01.02.2013)

There are 8 papers divided into 4  Modules in CS   Professional   Programme

 

 

SUBJECTS

Foundation Programme [4 papers]

 

·         Business Environment & Entrepreneurship

·         Business Management, Ethics and Communication

·         Business Economics

·         Fundamentals of Accounting and Auditing

Executive Programme [7papers]

Module I
(4papers)
   

·         Company Law

·         Cost and Management Accounting

·         Economic and Commercial Laws

·         Tax Laws and Practice

Module II
(3 papers)

   

·         Company Accounts and Auditing Practices

·         Capital Markets and Securities Laws

·         Industrial, Labour and General Laws

Professional Programme [8 papers]

Module I
(2 papers)  

·         Company Secretarial Practice

·         Drafting,  Appearances and Pleadings

Module II
(2 papers)

·         Financial, Treasury and Forex Management

·         Corporate Restructuring and Insolvency

Module III
(2 papers)

·         Strategic Management, Alliances and International Trade

·         Advance Tax Laws and Practices

Module IV
(2 papers)

·         Due Diligence and Corporate Compliance Management

·         Governance, Business Ethics and Sustainability

 

 

Professional Program ( new syllabus – w.e.f. 1st September 2013 )

MODULE 1

1. Advanced Company Law and Practice

2. Secretarial Audit, Compliance Management and Due Diligence

3. Corporate Restructuring, Valuation and Insolvency

MODULE 2

4. Information Technology and Systems Audit

5. Financial, Treasury and Forex Management

6. Ethics, Governance and Sustainability

MODULE 3

7. Advanced Tax Laws and Practice

8. Drafting, Appearances and Pleadings

9. Electives 1 out of below 5 subjects

9.1. Banking  Law and Practice

9.2. Capital, Commodity and Money Market

9.3. Insurance Law and Practice

9.4. Intellectual Property Rights - Law and Practice

9.5. International Business-Laws and Practices

 

Fee Structure for CS Course

CS Foundation Programme              

Rs.4500/-

CS Executive Programme

Rs.9000/- for Commerce Graduates / CPT passed of ICAI / Foundation passed of ICAI-CMA

Rs 10,000/- for Non Commerce Students

Rs 8,500/- for CS Foundation passed students

CS Professional Programme

Rs.12,000/- 

 

 Examination

1.     Examination is conducted twice a year in June and December

2.      Examination fee

1Foundation Programme  -Rs. 1200/- 
Executive Programme     -  Rs. 1200/- per Module
Professional Programme  -Rs. 1200/- per Module

 Last date for submission of application for appearing in the examination

25th March (with late fee of Rs. 250/- till 9th April)

25th September (with late fee of Rs. 250/- till 10th October)

Medium of Examination

The Institute allows facility to students to appear in examination in English as well as in Hindi. (Except Business Communication subject of Foundation Program)

Qualifying Marks

A candidate is declared to have passed the Foundation / Executive / Professional examination, if he/she secures at one sitting a minimum of 40% marks in each paper and 50% marks in the aggregate of all subjects.

Time limit for completing CS Examination

A student is required to complete the Executive and the Professional examination within the registration period. However, on payment of requisite fees the validity of registration may be renewed / extended for further period subject to fulfilling the applicable guidelines.

ICSI ORAL TUITION GUIDELINES / PPP GUIDELINES:

Salient features of the Oral Tuition Guidelines & PPP Guidelines: Under the revised guidelines 30 lectures of 2 hours duration for each subject of Foundation / 35 lectures of 2 hours duration for each subject of Executive / 40 lectures of 2 hours duration for each subject of Professional Programme has been made mandatory

Existing Practical experience and training requirements 
The students are required to undergo the following trainings:

1.     7 days Student Induction Programme (SIP)-  within six months of Registration to Executive Programme or exempted therefrom for becoming eligible to seek enrolment to appear in Executive Program Examination.

2.     70 hours compulsory computer training program- for becoming eligible to seek enrolment to appear in Executive Program Examination.

3.     8 days Executive Development Programme (EDP) - after passing the Executive Programme and before commencement of 15 months training.

4.     25 hours of Professional Development Programme (PDP) during 15 months training

5.     15 months training after passing the Executive Programme or Professional Programme on completion of Student Induction Program and Executive Development Program with companies and Company Secretaries in Practice registered with the Institute for imparting training

6.     3 months practical training is required to be undergone by the student if the student completes professional program examination and exempted from undergoing at least 12 months training on the basis of Company Secretaries Regulations,1982, as amended on submitting the documents to the Institute and fulfills the requirement of Regulation 48. This training will be exempted to the students who have undergone 15 months training.

7.     15 days training in a specialized agency such as Registrar of Companies (ROC) / Stock Exchange / Financial and Banking Institution/Management Consultancy Firm can only be commenced if the student completes SIP,EDP , 15 months training and having passed professional program examination.

8.     15 days Management Skills Orientation Programme (MSOP)- after Professional Programme and on completion of Executive Development Program and 15 months training

1.     The students can be exempted from undergoing training totally or partially depending on the practical experience possessed by them on fulfilling the requirement of the Company Secretaries Regulations,1982, as amended, on submitting the relevant documents.

2.      A student after passing the Professional Programme may enroll as ‘Licentiate ICSI’ at his/her option until completion of training requirements.