- Certified Registration Center
- GMCS to be held in Two Steps
- Validation Period for CA Course Registration
- Website for CA Firms
- ICAI Beta Site
- Changes in CPT & Articleship Rules
- Online Registration for CPT
- Admission to CPT Exam
- CPT Exams
- Online Work Diary
- Disclosure of Checked Answer Paper
- Journal and Newsletter – PDF again
- e-Sahayata Grievance Redressal System
- Exam Syllabus – No Change
- CA Course Fees – No Change
- Exam Coaching by ICAI
- CA Exams to be Practical Oriented
- Additional Course during Articleship
- Online Application for Exams
- Transfer during Articleship
- Residential Programme
- Placement for Articleship by ICAI
- Revision of Stipend
- Articleship Abroad
If you want to know about CA articleship, read these first:
This article is primarily about the important latest developments and changes / proposed changes that have been announced by ICAI or by its functionaries relating to CA articleship and CA exams and other related matters:
Certified Registration Center
ICAI has introduced a scheme for opening of Certified Registration Centre at the office of chartered accountants firms/practicing members in order to provide online registration facility in CPT course. Details at:
GMCS to be held in Two Steps
The General Management and Communication Skills (GMCS) programme would be held in two parts for the students – first during the first year of articleship training and second before joining the profession but after passing the Intermediate examination. These two-part training programmes will deal with the office management and personality development (group discussion, mock interviews, etc.) aspect of profession respectively, aiming to transform and prepare the students to face the international professional scenario with grace and skill. (Source – President ICAI Message Oct 2011)
The two step GMCS has been implemented. Read the Notification.
Validation Period for CA Course Registration
ICAI has come out with latest rule for validation period : Validity Period Notification latest announcement (Feb 2013). This notification comes to effect from 1-Jan-2013
As per the new validation rules:
CPT – registration valid till 3 years
PCC/IPCC- registration valid till 4 years
Final- registration valid till 5 years
If the student is not able to pass the stage, and still wishes to continue, then a ‘revalidation fee’ has to be paid to ICAI to keep the registration alive. Details at: http://18.104.22.168/23150periodannoun2.pdf
As per the announcement (July 2011) the above mentioned notification relating to validity period has been put to hold.
Website for CA Firms
ICAI has provided facility for CA Firms to make their official website on ICAI domain.
ICAI Beta Site
The new site for members and students (not yet in operation):
UPDATE: It seems ICAI has done away with this site “myicai.org” as it is no longer in existence (Feb 2013)
Changes in CPT & Articleship Rules
1. Graduates would be exempted from CPT
2. Graduates would get direct entry to Articleship (just like the old times)
A. Commerce graduates need minimum 55%, while non-commerce graduates need minimum 60% to be exempted from CPT.
B. Students who have passed the intermediate level examination of ICWAI/ICSI are exempted from CPT and they will be allowed to join articleship training only after passing first group (Group I) of IPCC examination (ie. those who are non graduates or those who dont have the required marks in graduation, but have passed inter of CWA/CS).
C. Students who wish to pursue Accounting Technician Course of the Institute would also be exempted to appear in the CPT.
UPDATE (July 09, 2011): Complete details of Proposed changes by ICAI regarding Entry to CA course.
UPDATE (Feb 2012): The draft has now been notified – http://22.214.171.124/26049council15546.pdf
Update (Aug 2012): The scheme has now been notified and implemented from 1-Aug-2012. The details are at: http://126.96.36.199/27507directca17034.pdf
UPDATE (Aug 2012): For existing CPT & IPCC student for conversion. The link to ICAI notification is at: http://188.8.131.52/27616bos-directca17162b.pdf
ICAI FAQ on Direct Entry The link to ICAI FAQ is at: http://184.108.40.206/27707bos-faq-directca17256.pdf
Online Registration for CPT
CPT Course Online Registrations: The students can register themselves 24×7 to CPT course using this online form which would also have the facility to pay course fee online using credit/debit cards/net banking of various banks. (ICAI President’s Message, 29-06-2011)
The online registration for CPT course can be done from the following link:
(This is different from CPT online registration which can be accessed at http://cptonline.icai.org/)
Admission to CPT Exam
Till now, appearance in CPT required appearance at 12th Board exams. ICAI has relaxed this requirement and incorporated students of other courses (including non-formal streams) to be able to appear in CPT:
Resolved that by virtue of powers vested under Regulation 205 of the Chartered Accountants Regulations, 1988, the Council of the Institute hereby orders that candidates , conducted by State Government(s) or qualifications as recognized by the recognizing authority and later based on passing such a Course have either been admitted to first year of a graduation course , established by law in India be also with effect from the date of implementation of the Common Proficiency Course.
1) CPT Exams: Online CPT exams shall be held ten times in a year – in addition to – paper pencil mode exam that would be held twice a year in June and December. ie. put differently, CPT exam would be held once every month. (Source: CA Journal Feb 2010)
Online Work Diary
2) Online Work Diary of Articled Assistants: Technically, the Articles are even today required to maintain a work diary of the work that they took during the articleship period – however, ICAI proposes to introduce an online CA Student Diary wherein each articled assistant will be required to upload an online Form giving the details of their work diary – at least once a month. This will contain the details of work done, leave taken etc – this information would also be authenticated by the Principal online. This would also be used to automatically generate the Forms 108 and Form 109. (Source: ICAI President’s Message Feb 2010)
Update: This scheme of online e-diary has been implemented. It will be implemented from 1st May, 2012, on a recommendatory basis and, with effect from 1st July, 2012 it will be made mandatory for all.
This issue has now been postponed:
The latest on this issue is here: http://icai.org/new_post.html?post_id=8663&c_id=219
Disclosure of Checked Answer Paper
3) Students would be able to see answer paper: From May 2011 exams, it has been announced that students would be able to see their checked answer sheets. (Source: ICAI President’s speech at WICASA at Nagpur, June 2010)
Update Dec 2010: ICAI managed to obtain a stay from Delhi High Court on disclosure of answer-sheets to the candidates. However in another ruling of Kerala High Court, Justice S. Siri Jagan of the Kerala High Court held that Right to Information is not a mere statutory right created by an Act but essentially is a fundamental right. It was also held that there is no fiduciary relationship between a public authority and an examiner engaged by the public authority to attract the exemption clauses in Section 8, when a candidate applied for the copy of his answer paper under RTI Act. Thus candidate is entitled for copy of his answer paper on filing a RTI application under S.6. (2010 (3) Kerala Law Times 965)
Update Aug 2011: Supreme Court bench of Justices R V Raveendran and A K Patnaik, in the case of Kolkata student Pritam Rooj, dismissed a bunch of appeals filed by the Central Board of Secondary Education, West Bengal Board of Secondary Education, Institute of Chartered Accountants of India (ICAI), University of Calcutta, West Bengal Central School Services Commission and Assam Public Services Commission.
Essentially as per Supreme Court -
1. Students aggrieved with their examination scores – class X and XII, entrance exam for professional courses as well as job recruitment tests – can now take a look at how they were evaluated by moving an application under the Right to Information Act
2. Till now applying for verification meant only re-tabulation of marks. Now, the court has provided for re-evaluation of answer-sheets, would include whether examiner missed out awarding marks for answers to some of the questions.
Update: Jan 2012: Finally ICAI will provide access to evaluated answer sheets of examinees: http://220.127.116.11/25480announ14012012.pdf
Journal and Newsletter – PDF again
4) CA Journal and Student Newsletter in PDF format: ICAI had few years back changed the format of digital copy of its journal from .pdf to .djvu. Thereafter, it had altogether stopped making the digital copy. But now, ICAI has again started to provide the digital copy of its CA Journal in PDF format. This can be accessed at ICAI Journal Archives
Similarly, the Student Newsletter has also now been made available in PDF Format. ICAI Student Newsletter Archive
e-Sahayata Grievance Redressal System
5) Online Grievance Redressal System “e-sahayata“: ICAI has made an online system of grievance redressal for its students and members. This can be accessed at http://www.icai.org/help/
Exam Syllabus – No Change
6) CA Exam Syllabus in Freeze: CA Exam syllabus will not be changed for next 4 to 5 years. This has been decided to avoid confusion among students. (Source: ICAI vice-president G Ramaswamy, May 2010).
(However, in my opinion, while the syllabus may remain the same, as per policy of ICAI, it would keep updating with changes in taxation and company laws, Accounting standards, audit standards etc)
CA Course Fees – No Change
7) Freeze on CA Course Fee: The CA course fees will not change for the next three years. (Source: ICAI President’s speech at WICASA at Nagpur, June 2010)
Exam Coaching by ICAI
8 ) Coaching Classes by ICAI: ICAI plans to open coaching classes for students by using its 5 Regional Offices and 127 Branch Offices, where it proposes to give cost effective coaching to students. (Apr, 2010)
Update (Dec 2010): ICAI has started the process of providing Live Virtual classes in selected cities to start from Jan 2011. ICAI circular on Live Virtual Classes
CA Exams to be Practical Oriented
9) Exam System to be reoriented to Practical aspect: Exam system of ICAI would be oriented to test the skill of practical application in exams. Case Studies will also be included. This is to remove the mug-up system in exam, and to test the application skills of the student. In this regards, Practice Manuals will also be brought out by ICAI and study modules revised. (Apr 2010)
Additional Course during Articleship
10) Doing another Course alongwith CA Articleship: It seems ICAI wants to make life easier for its students. In an announcement of June 2010, ICAI has spelled out certain relaxation for those who want to pursue another course alongwith articleship. However, it has put penalty in form of delay in granting membership of ICAI.
A) Distance learning one course – delay in membership by one month
B) Distance learning two course – delay in membership by three months
C) Regular one course outside office hours ie. morning / evening classes – delay in membership by six months
D) One or more regular course during office hours –> Conduct enquiry. In this last case, membership would be given only after the enquiry.
In this matter ICAI clearly says:
It is notified that wherever any statement made by a student or member is found to be false or varying with the facts discovered during the scrutiny process or later at any stage, the student and/ or member concerned will be liable to be proceeded with in accordance with the Chartered Accountants Act, 1949 and Regulations/Rules framed thereunder
Online Application for Exams
11) Waiver of Exam Application Form fees for online application for exams: For the Nov 2010 exams, ICAI has waived the Exam form fees, if the application is submitted online. Hopefully this trend will continue in future also.
Transfer during Articleship
12) Transfer Possible in First Year of Articleship: Students can take transfer in first year of articleship training without any restriction. However the restrictions spelled by the institute shall remain for the second and third year of training. This has been spelled in the new circular of ICAI (July 2010). This along with the restrictive rules have been spelled clearly in this circular: http://icai.org/resource_file/19592announ10698.pdf, July 2010
13) Six Weeks Residential Programme (incorporating GMCS): (General Management and Communication Skills) Every student of CA Final in final year of articleship or Final pass student has to undertake this 90 Hours / 2 Weeks course before getting membership. While GMCS is organised at the Branch level, ICAI also organises a special programme Six Week residential programme at places like Faridabad / Gurgaon / Hyderabad etc for limited number of candidates. (Previously this was a three months residential programme, but now has been scaled down to 6 weeks.) There are many activities that the participants undergo in such programme. The good thing is that participants of this programme 1) do not have to do GMCS separately 2) On at least one occasion ICAI organised a separate placement for such participants 3) Participation at this programme counts towards articleship training, and therefore no leave is counted. More Details
Placement for Articleship by ICAI
14) Campus For Selection of Articled Assistants: The Board of Studies (BOS) will be conducting a “Campus” for selection of Articled Assistants by Firms. Those students who have passed Group 1 or Both Groups of IPCC and are eligible for undergoing articleship will be eligible to attend the campus. This campus will be conducted in first instance at Delhi as a pilot project. Originally it was to be conducted at various different places. The candidates desirous to be placed for articleship through such campus should register themselves at:
The first of such campus is scheduled to take place at Delhi at August 2010.
Update (Oct 2010): Instead of ICAI organising the interviews for placement for articles, ICAI would only act as an online portal for application for articleship placement. The interviews being held at the respective offices of the CA Firm. http://18.104.22.168/20592announ11424.pdf
Revision of Stipend
15) Revision in Stipend:
Council at its recent meeting, keeping in view the prevailing inflation rate, felt a need for revising the existing stipend of articled assistants and decided to double it from its existing value. However no date has been specified for implementing such change in stipend. (Source: President ICAI Message Sept 2010)
16) ICAI has updated Guidelines relating to Articleship Abroad in Nov 2010. Articleship abroad Details in this link.