Students of Intermediate Course, who have registered through Foundation Course route are required to undergo eight months study course before appearing for the first time in the Intermediate Examination. Students are imparted 4 weeks of Integrated Course on Information Technology and Soft Skills (ICITSS) before joining for the practical training. Such students can join practical training only after passing either or both Groups of Intermediate Course.
Candidates who are Graduates/ Post Graduates in Commerce having secured a minimum of 55% and other than those falling under Commerce stream having secured a minimum of 60% are exempted from qualifying Foundation and are eligible for straight away registration to Intermediate Course and undergo ICITSS. They can register for practical training after completing ICITSS and need not wait for clearing any group of Intermediate Examination. They are eligible to appear in the Intermediate Examination after completion of nine months of practical training.
Intermediate Course comprises of 8 papers, divided into 2 groups of 4 papers each, all of which are of subjective type.
This is the last stage of the Chartered Accountancy curriculum. A student would undergo theoretical education and three years of practical training compulsorily during the course of Chartered Accountancy. Students after qualifying both the groups of Intermediate Examination are eligible to register for Final Course and would be allowed to appear in Final Examination during last six months of practical training after successful completion of Four Weeks Advanced Integrated Course on Information Technology and Soft Skills (AICITSS).
Final Course comprises of 8 papers, divided into 2 groups of 4 papers each, all of which are of subjective type. For enabling students to acquire specialization in a particular field, one elective paper (Paper 6) has been introduced in the curriculum of Final Course. The students can choose a paper out of Risk Management, Financial Services & Capital Markets, International Taxation, Economic Laws, Global Financial Reporting Standards and Multidisciplinary Case Study.