Ican - final

Eligibility for Registration

IPCC / Intermediate pass

Duration

CA Final (with articleship training): 3 years

Subjects of CA Course

The Final level consists of eight papers with 800 full marks, divided into two groups and each paper carrying 100 marks.

Group I

  • Paper 1: Financial Reporting (100 marks)
  • Paper 2: Strategic Financial Management (100 marks)
  • Paper 3: Advanced Auditing and Professional Ethics (100 marks)
  • Paper 4: Corporate and Economic Laws (100 marks)
    • Section A: Corporate Laws (70 marks)
    • Section B: IEconomic Laws (30 marks)

Group II

  • Paper 5: Strategic Cost Management And Performance Evaluation (100 marks)
  • Paper 6: Elective Papers: (100 marks) (Select any 6A:6F)
    • 6A: Risk Management
    • 6B: Financial Services and Capital Markets
    • 6C: International Taxation
    • 6D: Economic Laws
    • 6E: Global Financial Reporting Standards
    • 6F: Multidisciplinary Case Study
  • Paper 7: Direct Tax Laws and International Taxation (100 marks)
    • Part I: Direct Tax Laws (70 marks)
    • Part II: International Taxation (30 marks)
  • Paper 8: Indirect Tax Laws (100 marks)
    • Part I: Goods & Services Tax (75 marks)
    • Part II: Customs and FTP (25 marks)

Examination & Passing Criteria

CPT examinations are held twice a year (June & December). A student is required to complete 60 days to appear in the examination from the date of registration to CPT.
A student is declared passed if he/she secures 50% marks in aggregate and 30% in each subject in CPT level. But in IPCC and Final level, he/she is required to secure 50% in aggregate and 40% in each subject.

Fee Structure

Particulars Amount
Registration 40,000.00*
Examination 10,000.00**
* Including all charges

The above fees are subject to change according to the decisions of ICAI
For Tuition Fees details please contact at CIMA office.

Articleship Training

A student who is registered for both groups of Integrated Professional Competence Course and has passed Group I of IPCC/ATC can join 3 (three) years of articleship training under a Practicing Chartered accountant. Students will get some prescribed amount of stipend during the training period.

IT (Practical) Training

Information Technology Training programme is designed for 100 hours to be completed before or after IPCC examination but before joining articleship training. This training is linked to the theoretical knowledge imparted through the subject Information Technology (50 marks). A student is required to pay the prescribed amount by the ICAI to register for ITT.