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 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 (CPT)?

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

1.  Graduates  or  Post  Graduates  from  Commerce  stream  having  secured  in   aggregate a minimum of 55% of the total 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).

2.  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 passd 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.

7. Whether a student who registers during August/ September 2012 will be eligible to appear in the May, 2013 Intermediate (IPC) Examination?

As per the requirement of the Regulations, a student registered under Graduate/ Post Graduate scheme can appear in the Intermediate (IPC) Examination on completion of nine months of practical training (including study course for a period of eight months commening from the date of registration to the Course) and student registered for the Intermediate (IPC) Course after passing Intermediate level examination of the Institute of Cost Accountants of India/ the Institute of Company Secretaries of India can appear in the examination after undergoing a study course for a period of eight months commencing from the date of registration to the 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  eligibility  criteria  as  a  one-time dispensation, as under, so as to be eligible to appear in the Intermediate (Integrated Professional Competence) Examination to be held in May, 2013.

  Students registered for the articled training till 30th September, 2012 are required      to complete Orientation Course and Information Technology Training (ITT) latest by      31st March, 2013 instead of before registration for practical training.

  Such students shall be eligible to appear in the Intermediate (IPC) Examination to       be held in May, 2013 by completing 7 months of articled training and study course       concurrently, instead of 9 months of articled training and 8 months of study course       respectively.

  Students registered for Intermediate (IPC) Course by passing Intermediate level      examination  of  The  Institute  of  Cost  Accountants  of  India/    The  Institute  of       Company Secretaries of India  shall have to undergo 7 months of study course       instead of 8 months as prescribed under Regulations, so as to become eligible to       appear in the May, 2013 Examination”.

Accordingly,  students  who  register  under  Direct  Entry  Scheme  to  Chartered Accountancy  Course  upto 30th  September, 2012  shall  be  eligible  to  appear  in  the Intermediate (IPC) Examination to be held in May, 2013 as per the above decision of the Council, 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:

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Source- ICAI

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101 Comments

  1. Sangeetha says:

    Sir. I have already register for ca foundation course simultaneously i pursued my bcom so i dropped my ca course now im in final yr of my degree and i want apply for articleship through direct entry.. If that what should i do… I want register newly or what? I want to know clear procedure.. And is tat mandatory to take both grp of intermediate in first 9 months if its direct entry.. Or else i can take 1 st grp and then 2 nd grp..
    Pls repley me sir

  2. Nethra says:

    Hello sir, I’ve completed my bcom and I wanted to register under direct entry. I’ve received all my six semester’s markscard but haven’t received my graduation certificate yet. So if I do provisional registration now and undergo ITT and orientation, will I be able to start my articleship or should I have to wait until my graduation certificate to come.

  3. Diya Jain says:

    Dear sir

    Please let me know whether direct entry student can take study leave in nine months of articleship period.
    suppose if articleship serving period is (5 months) from feb to june and study leave is july to oct (4 months) can student give ipcc exam in nov ?
    Please reply urgently…..

  4. Nlalini says:

    Sir I have already registered under IPCC now i want to convert under direct entry scheme am I eligible for this nov 2017 IPCC exams and Is that new syllabus is applicable to me? please reply me immediately

  5. Pummy Dubey says:

    Sir, i m trough direct entry, i have joined articleship on 8th feb 2017, so will i be eligible for ipcc exam in nov 2017 ipcc exam. I’ll be highly obliged by your soon response. Thank You

  6. saideep says:

    Sir I am presently IPCC student,I completed my graduation in bcom and I’m willing to apply for direct entry scheme but my problem is I have arrears and gaps in graduation but passed finally so I want to know whether I’m eligible for direct entry scheme?
    So please reply me sir

  7. Anubhav Pulyani says:

    Dear Sir,
    I have a query.
    I have converted from CPT to direct entry.
    I have passed IPC group 1 and yet to pass Group 2.
    I am awaiting my group 2 results which would be out on 4thFeb,17.
    My query is if I do not pass this time, Ill have to attemp in May,17 and also my articlehip period is ending in Oct,17.
    So i wanted to ask if I pass in May,17, will I be eligible to appear for finals in Nov,17?
    My Email is anubhavpulyani07@gmail.com
    I’d be very grateful if you could mail me.
    Thank you.

  8. Rajashree Uppin says:

    Sir I am 12+graduate, had taken admission in IPCC through Cpt ,and given November 2015 but didn’t clear any group but in December 2016 I have converted into direct entry route scheme and now I want to appear for May 2016 exam so is it compulsory for me to undergo articles before 30 April 2016, please guide me
    But I know Nine months compulsion is not,but undergoing for articles before 30 April 2016 is it compulsory

  9. nikhil shah says:

    i am 12+cpt based student given ipcc nov 2015 attempt and result is awaited and also cleared TYBCOM so now i want to convert myself under direct entry system …will it have any effect on my nov 2015 exam attemot

  10. Sagar pathak says:

    I have completed my graduation but dont get eligible marks apart from that i have completed 2 years work with CA firm. Am i eligible for direct IPCC exam on that basis?
    Please reply..

  11. yatin says:

    sir,
    i had given attempt of november,2015 and want to convert from cpt to direct enrty in december. my result is awited, i want to know if i score exemption in any subject or got pass result then it will b valid or not ??
    specially exemption ????

  12. sonia says:

    hi sir i am ipcc student and want to get converted for direct entry for my ipcc may 2016 attempt I hve conpleted op n itt training and i have cleared 6 th sem exams but due to some reasons i skipped my 3 rd n 5th sem exams of bcom so after 15 days i ll recieve marksheet of both this sem bcz i recently appeared both sem exams and my avg would surely be more tham 55 ℅ i am confused that am i eligible to get converted and apper ipcc in may 2016??

  13. NAGARAJ SALI says:

    HI sir,
    joined ca course under direct entry scheme on 01 june 2013 and done articleship for one year 3 months .i completed itt ,orention, gmcs course.i droped the course in previous year 2014 oct due to some personal finance reasons and i appled for termaination of articleship. but i got letter from institue to get attested to magistrate to sworn before to magistrate.its not confirmaed can i contintue the course now

  14. Prince says:

    If i filled examination form for both group and appear only in first group and clear the exam. In which passing % i will count
    i)Student’s appeared in both group and passed such %
    ii) student’s appeared in first group and passed such %

  15. Pavan says:

    I have cleared cpt with 104marks in degree except languages and subs which need just pass I have secured 55.32% in bbm if I take total marks I ll get aggregate of 52% I have confused will I can convert to direct entry scheme

  16. maha says:

    Dear sir I want to know whether I get may 2016 attempt to write exam or not
    I registered through direct entry scheme in July 2015 n completed my ITT n orientationbefore sSeptember I registered articleship before sep30 may iget towite exam on may 2016 attempt reply me

  17. maha says:

    Dear sir I want to know whether I get may 2016 attempt to write exam or not
    I registered through direct entry scheme in July 2015 n completed my ITT n orientationbefore sSeptember I registered articleship before sep30 may iget towite exam on may 2016 attempt reply me

  18. Damini Kumari says:

    According to the new notification that is about the relaxation of 9 months articleship for direct entry students for ipcc examination, either a graduate student eligible for this exemption ?

  19. muthu says:

    sir i filled form for conversion from ipcc to direct entry so can i start articleship now or i have to wait for confimation letter.

  20. NAZEEM says:

    HI, I am a IPCC DIRECT ENTRY student and i have just applied for my nov 2015 exam. Since I am not getting any leave in my firm i want to transfer from my firm after exam and study for coming attempt with out joining any firms till i pass my groups. So after my first attempt , do i need to get the sign of principal for exam application for second attempt? since im not sure he will give sign for second attempt exam application is there any alternative way to solve this problem . ? Expecting your help MOHAMED NAZEEM M HEARTY THANKS IN ADVANCE

  21. Vishnu says:

    Happy morning sir/madam. I had completed 9 months articles (July 15 last day of 9 months articles) under direct entry scheme. so I had applied for IPCC November exams. I asked leaves my Auditor for prepare exams from July 15 (my 9 months articles).I have doubt? 1. shall my articles count continue for 3 years articles? or
    2. if I will fail in Nov. exams any group of IPCC. my articles continue or after completion of IPCC any one group?
    3.I want to take leaves for preparation July 15. so it is very long leave. Is it count from my whole period articles or it is not country ICAI leaves?
    Please my decision depend upon you’re Suggestion or Answer….

  22. Hiral Modi says:

    Respected sir,
    i am Mr.Hiral Modi, an IPCC student.
    i want to know that on 26/06/2015, i got one letter of getting refund of Rs.200 of CA-IPCC Examination may 2013.and there is a cheque of Rs.200.
    I want to know if there is any change in that result of IPCC May 2013? there i got refund?
    How can I check my result of IPCC may 2013? Please help me.

  23. vishal says:

    Sir I’m currently in IPCC and wants to convert in direct scheme….so will the new course applicable for me or the new one?

  24. rekha says:

    Hi Sir,
    I joined article ship on March 2015 and now i completed ITT and orientation. working under Auditor,not yet signed any form regarding articleship. Is there is any procedure to appear for IPCC exam? how to get proof for articleship??

  25. chandu says:

    sir,
    I’m a BBM student. I would like to join in IPCC which you will take direct entry scheme that you will take the all total marks or specific subject marks sir of this group otherwise you will take languages marks to percentage. sir please clarify my doubt sir to the given email id

  26. Apoorv Chitransh says:

    Sir i wanted to know that i am registerd for cpt but my registration has expired and now i am also graduated in b.com with 58% but original mark sheet is not yet come in college but i have a printout copy of mark sheet so can i register my self as provisional or graduate or a convirson from cpt plz reply me soon on my email id

  27. naidu says:

    sir, in direct entry scheme for IPCC if iam registered for articles in July 2015 it will be completed upto Mach 2016 after that may eligible for IPCC NOv’16 Exams by registered in Feb’16 is it possible otherwise suggest me alternative option to write IPCC in Nov’16

  28. risvanapk says:

    Sir ,
    me, risvana.an ipcc stundent under direct entry scheme. now iam compleated 10 month articleship training ,but unfortunately due to some medical reason iam going to drop out my practical training for a short period.pls tell me sir whether it is possible to attend the coming ipcc exam(nove.2015) after the termination .

  29. Vipul says:

    Sir,
    Can a qualified company secretary take admission in ca course under direct entry scheme and commence articleship immediately?

  30. Aman Singh says:

    Sir,
    I am registering myself in july in direct entry scheme so sir I want to just know when I am eligible for appearing for iPCC exam.

  31. Neepa Sinha says:

    respected sir,
    i m a graduate under B.com (accounting and finance)i have a query.which marks does icai consider for direct entry scheme,
    1.)only final year graduation marks.
    2.)aggregate of all the 3 years of graduation.

  32. jyoti says:

    I have a dout about filling direct entry ipcc form in qualication column in which 3 subject is required to fill but year,marks,max.marks cloumn is only 1 . then ,what marks,max. marks or year i should be fill in this column.

  33. jyoti says:

    I have a dout about filling direct entry filling direct entry form in qualication column in which 3 subject is required to fill but year,marks,max.marks cloumn is only 1 . then ,what marks i should be fill in this column.

  34. SONALI SHAH says:

    Dear sir, i registered for articles under direct entry scheme on 31st July 2013 after completing orientation and ITT courses
    My name does not feature in my Principal’s list of articles. I would like to know what to be done at the earliest. I have my attempt in May 2015
    Waiting for your reply eagerly

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