Frequently Asked Questions (FAQs) on Direct Entry to Chartered Accountancy Course.
1. Who is eligible to register directly for Chartered Accountancy Course without passing Common Proficiency Test ( C PT )?
The following categories of students are eligible to register directly for Intermediate (Integrated Professional Competence) Course without passing the

Common Proficiency Test (CPT):
>> Graduates or Post Graduates from Commerce stream having secured in aggregate a minimum of 55% of the tot al marks or its equivalent grade or other Graduates or Post Graduates having secured in aggregate a minimum of 60% of the total marks or its equivalent grade in the examination conducted by any recognised University (including Open University).

>> 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 or by The Institute of Company Secretaries of India.

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 examinationby 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 grad es 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. Wil l 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 unde r direct entry scheme of chartered accountancy course

5 . Whether student s 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 case s 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 Co mpetence) 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 s hall not be refunded/ adjusted and no credit shall also be given for the theoretical education undergone

Common Proficiency Course (CPC) & Common Proficiency Test (CPT)
1. What is the Common Proficiency Test?
It is an entry level test for Chartered Accountancy Course. It is a n objective test of four subjects i.e. Accounting, Mercantile Laws, General Economics and Quantitative Aptitude. The test is divided into two se ssions of two hours each conducted for 200 marks

2. Who can joi n the course?
A student who has passed the 10 th standard examination conducted by an examining body constituted by law in India or an examination recognized by the Central Government as equivalent thereto may register for Common Proficiency Course (CPC )

3.How much time required becom ing a Chartered Accountant?
A student through CPT route can become a Chartered Accountant approximately in 4 years, if he/she passes all eligible examinations in first attempt . 

Intermediate ( I ntegrated Professional Competence ) Course (IIPCC)

Final Course
1. When student is admitted for CA Final Course?
Student after passing Intermediate / Professional Education (Examination - II)/ Professional Competence Examination/ Integrated Professional Competence Examination (IPCE)/ Intermediate (IPC) Examination in its entirety can enroll for CA Final Course. Students, who pass IPCE / Intermediate (IPC) Examination in its entirety, are required to register for Final course immediately and start preparation for Final Examination 
 

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