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”.

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