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Complete Details on Direct Entry Scheme to CA Course

1. Who is eligible to register directly for Chartered Accountancy Course without passing Common Proficiency Test (CPT)?

The following categories of students are eligible to register directly for Intermediate (Integrated Professional Competence) Course without passing the Common Proficiency Test (CPT):-

A. Graduate or Post graduate in commerce required to secure aggregate marks of 55% or above of the total marks or its equivalent grade in the examination conducted by any recognized University (including Open University) by studying any three papers of 100 marks each out of Accounting, Auditing, Mercantile Laws, Corporate Laws, Economics, Management (including Financial Management), Taxation (including Direct Tax Laws and Indirect Tax Laws), Costing, Business Administration or Management Accounting.

or

Graduate or Post graduate other than those referred above, required to secure aggregate marks of 60% or above of the total marks or its equivalent grade in the examination conducted by any recognized University (including Open University)

Explanation – 

  • For Calculating the percentage of marks, the marks secured in subject in which a person is required by the university (Including open university) to obtain only pass marks and for which no special credit is given for higher marks, shall be ignored and
  • any fraction of half and more shall be rounded of the next whole number

B. Candidates who have passed the Intermediate level examination or its equivalent examination by whatever name called conducted by The Institute of Cost Accountants of India (ICMAI) or by The Institute of Company Secretaries of India (ICSI)

Steps to Register for Direct Entry via Online Mode

  • Step 1 – Visit on ICAI Official Direct Entry Form site – http://online.icai.org/directcaform.html
  • Step 2 –  Now please fill IPCC Direct entry form, and fill all required details, After fill all required details, please click on Submit Button
  • Step 3 – Now Confirmation page is open and ask for proceed for payment, Please confirm your details and click on proceed for payment
  • Step 4 – Now please Make fees payment via debit or credit card and take print out of your acknowledgeent number and also take print out of your Form and send that form to you regional office.

Must Read – Relaxation to undergo Nine Months of Articleship Training

2. Who is considered to be a Commerce stream student?

A student shall be deemed to be of Commerce stream, if he has passed Graduation/ Post Graduation examination by studying any three papers of 100 marks each out of Accounting, Auditing, Mercantile Laws, Corporate Laws, Economics, Management (including Financial Management), Taxation (including Direct Tax Laws and Indirect Tax
Laws), Costing, Business Administration or Management Accounting.

3. If a Graduate/ Post Graduate student studies subjects which are not considered for awarding grades and only required to pass such examination, whether such subjects/papers marks shall be considered in calculating the aggregate percentage of marks?

As per the scheme of education in any University, if a student is required to secure only pass marks and for which no special credit is given, such marks shall be ignored while calculating prescribed percentage of marks for determining the prescribed percentage of marks for admission to the chartered accountancy course under Direct Entry scheme.

4. Will a Graduate/ Post Graduate student who has secured in aggregate a minimum of 54.4% of the total marks in Commerce Stream or 59.4% in other stream be eligible to register under direct entry scheme of chartered accountancy course?

No. As per the rounding off provision, any fraction of half or more shall be rounded up to the next whole number. Accordingly, if a student secures a minimum 54.4% or 59.4% of the total marks in Commerce stream or in other stream respectively shall not be eligible to register under direct entry scheme of chartered accountancy course.

5. Whether students who are pursuing Graduation Course can register for Intermediate (Integrated Professional Competence) Course?

Yes, students who are pursuing the Final year of Graduation Course are 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 six months, from the date of appearance in the final year graduation examination (i.e. from the day of commencement of the examination). During the period of provisional registration, a student can undergo and complete Information Technology Training (ITT) and Orientation Course. It is clarified that in such cases the practical training shall 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, provisional registration shall stand cancelled and the registration and other fees, as the case may be, paid shall not be refunded/ adjusted and no credit shall also be given for the theoretical education undergone.

6. When can directly registered student be eligible to join for practical training?

Graduates or Post Graduates from Commerce or other streams, with specified percentage of marks shall be eligible for admission to three years articled training, on completion of –

(a) Information Technology Training; and
(b) Orientation Course

Students who have passed Intermediate level examination of The Institute of Cost Accountants of India or The Institute of Company Secretaries of India shall be eligible for admission to three years articled training on –

(a) Passing of Group I or Both Groups of Intermediate (Integrated Professional Competence) Examination; or Accounting Technician level Examination;
(b) Completion of Information Technology Training; and
(c) Completion of Orientation Course

However, the Council, in order to mitigate the hardships that might be faced by the students registering under Direct Entry Scheme to Chartered Accountancy Course upto 30th September, 2012 has relaxed the requirement of completion of ITT and Orientation Course upto 31st March, 2013, as a one-time dispensation.

8. Whether students who are registered for Common Proficiency Course (CPC) are also Graduates/ Post Graduates can register for Intermediate (Integrated Professional Competence) Course and commence practical training?

Yes, existing CPT students who have secured either 55% or 60% of the total marks or its equivalent grade in Graduation/ Post Graduation either in Commerce stream or in other streams can commence articled training on converting to Intermediate (IPC) Course by paying the following fees:

Particulars Fees in (Rs.) Fees in (US$)
Conversion Fee 500 30
Registration fee for Both Groups 9000 550
Articled Registration Fee 2000 120
ATC (Optional ) Fee 1000 60
Payable for undergoing the course:
Orientation Course fee 3000 180
 IT Training Fee  4000 250
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9. Whether students who are registered for Integrated Professional Competence Course (IPCC) and have not passed any of the Groups but fulfil the requirement of prescribed percentage of marks can commence practical training?

Yes. Graduates or Post Graduates with specified percentage of marks shall be eligible for admission to three years articled training, on completion of –

(a) Information Technology Training; and
(b) Orientation Course

However, the Council, in order to mitigate the hardships that might be faced by the students registering under Direct Entry Scheme to Chartered Accountancy Course upto 30th September, 2012, has relaxed the requirement of completion of ITT and Orientation Course upto 31st March, 2013, as a one-time dispensation.

Such students are required to pay the following fee for converting to Direct Entry Scheme of Chartered Accountancy Course:

Particulars Fee in (Rs.) Fee in (US$)
Conversion Fee 500 30
Registration fee for remaining Group, if not registered for Both Groups
1st Group 7000 430
2nd Group 6000 370
Articled Registration Fee, if not paid earlier 2000 120
ATC (Optional ) Fee, if not opted earlier 1000 60
Payable for undergoing the course:
Orientation Course fee 3000 180
IT Training Course Fee 4000 250

10. Whether a student who is registered for Integrated Professional Competence Course (IPCC) and has passed Group II and fulfills the requirement of prescribed percentage of marks can commence practical training?

Yes. Existing students of IPCC who have passed Group II, can convert under direct entry scheme of chartered accountancy course and commence articled training on registration for Group I, if not registered earlier and complete –

(a) Information Technology Training; and
(b) Orientation Course

However, the Council, in order to mitigate the hardships that might be faced by the students registering under Direct Entry Scheme to Chartered Accountancy Course upto 30th September, 2012 relaxed the requirement of completion of ITT and Orientation Course upto 31st March, 2013, as a one-time dispensation.

Students who have not registered for both groups earlier shall be required to register for Group I by paying the following fee:

Particulars Fee in (Rs.) Fee in (US$)
Conversion Fee 500 30
Registration fee for 1st Group, if not paid earlier
1st Group 7000 430
Articled Registration Fee, if not paid earlier 2000 120
ATC (Optional ) Fee 1000 60
Payable for undergoing the course:  
Orientation Course fee 3000 180
IT Training Course Fee 4000 250

11. Whether students of erstwhile Intermediate/ Professional Education (Course-II) who have not passed either of the groups can switch over to Intermediate (Integrated Professional Competence) Course and commence practical training?

Yes. Students who have registered earlier for Intermediate/ Professional Education (Course – II) and have not yet switched over to Integrated Professional Competence Course (IPCC) as per announcement dated 27th July, 2010 can switch over either to Direct Entry Scheme of Chartered Accountancy Course if they fulfill prescribed percentage of marks or to the existing route of Intermediate (IPC) Course by paying the applicable fee:

Student, who opts for direct entry scheme shall be eligible to appear in the Intermediate (IPC) examination on completion of nine months of articled training (including study course for a period of eight months which shall commence from the date of registration to the Course). Such student shall be required to pay the following fee:

Particulars Fee in (Rs.) Fee in (US$)
Conversion Fee (including Study Material) 500 30
ATC (Optional ) Fee 1000 60
Articled Registration Fee 2000 120
Payable for undergoing the IT Training, if not completed earlier:
IT Training Course Fee 4000 250

However, the Council, in order to mitigate the hardships that might be faced by the students registering under Direct Entry Scheme to Chartered Accountancy Course upto 30th September, 2012 as a one-time dispensation, has relaxed the requirement of completing of 9 months articled training (including concurrent 8 months study course) or 8 months study course period to 7 months so as to appear such students in May, 2013 Intermediate (IPC) Examination

If a student opts for the existing route of Intermediate (IPC) Course, he shall be eligible to appear in the next available attempt of Intermediate (IPC) Examination on conversion to the Intermediate (IPC) Course and shall be eligible to commence articled training on passing either Group I or Both Groups of Intermediate (IPC) Examination. As per the decision of the Council, these students are exempted from undergoing study course

Particulars Fee in (Rs.) Fee in (US$)
Conversion Fee (including Study Material) 500 30
ATC (Optional ) Fee 1000 60
Payable for undergoing the IT Training, if not completed earlier:
IT Training Fee 4000 250

12. Whether a student is required to fill separate form for undergoing Orientation Course and Information Technology Training (ITT)?

Yes. Students, who wish to commence practical training, may register for undergoing Orientation Course and Information Technology Training by submitting the prescribed form(s) which can be obtained from the concerned Regional Office or its Branches or a copy of the form can be downloaded from www.icai.org as well.

The Orientation Course is organized by the Regional Councils, Branches and Chapters of ICAI which would charge a separate fee of Rs. 3,000/-.

The 100 hours Information Technology Training can be undergone through Regional Councils and Branches of the ICAI which would charge a separate fee of Rs. 4,000/-.

13. Whether a student can opt for Accounting Technician Course (ATC) alongwith registration for Intermediate (Integrated Professional Competence) Course?

Yes. It is advisable to opt for Accounting Technician Course (ATC) alongwith registration for Intermediate (Integrated Professional Competence) Course.

14. Whether a student, who has completed 7 months of articled training in PCC and converted to IPCC but not passed any of the groups, can appear in the November, 2012 Intermediate (IPC) Examination on switching over to Intermediate (IPC) Course?

The eligibility requirement to appear in the Intermediate (IPC) Examination under Direct Entry Scheme is completion of 9 months of practical training. If a student, on converting to Intermediate (IPC) Course and re-joining for the remaining period of articled training under direct entry scheme, completes prescribed period of 9 months articled training on or before the last day of the month (i.e. 31st October, 2012) preceding the month in which the examination is to be held, such students can appear in the Intermediate (IPC) Examination to be held in November, 2012.

Such students shall have to serve balance period of practical training. It may be noted that total period of articled training for PCC student is three and half years

Such students shall be required to pay the following fee for converting from PCC to Intermediate (IPC) Course:

Particulars Fee in (Rs.) Fee in (US$)
Conversion Fee (including Study Material) 500 30
ATC (Optional ) Fee 1000 60
Payable for undergoing the IT Training, if not completed earlier:
IT Training Course Fee 4000 250

15. Whether a student who has appeared in IPC Examination held in May, 2012 or earlier can convert and appear in the November, 2012 Intermediate (IPC) Examination?

No. such students, on conversion to direct entry scheme, shall be eligible to appear in the Intermediate (IPC) Examination only on completion of 9 months of practical training on or before the last day of the month preceding the month in which the examination is to be held

However, the Council, in order to mitigate the hardships that might be faced by the students registering under Direct Entry Scheme to Chartered Accountancy Course upto 30th September, 2012 as a one-time dispensation, has relaxed the requirement of completing of 9 months articled training (including concurrent 8 months study course) to 7 months so as to appear such students in May, 2013 Intermediate (IPC) Examination.

19. In case student undergoes Information Technology Training (ITT) during the articled training period whether the same is treated as period actually served under articled training or is treated as leave period?

Student who undergo Information Technology Training (ITT) with the consent of the Principal during the articled training period is treated as period actually served under articled training as per Regulation 59(7) of the Chartered Accountants Regulations, 1988.

20. In case student undergoes Orientation Course during the articled training period whether the same is treated as period actually served under articled training or is treated as leave period?

Students who undergoes Orientation Course during the articled training period is treated as leave period.

Complete Details on Direct Entry Scheme to CA Course

Direct Entry Scheme to CA Course

Direct Entry Scheme to CA Course

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