To pass a student has to obtain a minimum of 40% in each paper and an aggregate of 50% in all the papers of both the groups together if attempting both the groups or all the papers of a single group, failing which the student has to reappear in all the papers of that group/groups again.
A student has to get through both the groups either at once or separately to be eligible to go for the next level i.e. Final.
However there are certain exemptions in cases where the student has obtained high marks in one or more papers and has failed the group.
Common Proficiency Test (CPT)to
Integrated Professional Competence Course/Examination (IPCC/IPCE)
| [13 subjects arranged into |
two groups of 3 papers
of 100 marks each.]
Practical Training (Articleship)Students are required to undergo 3½ years training (As an articled clerk with a practicing chartered accountant or as an audit clerk within the auditing department of an approved organisation).
Orientation ProgrammeA one week programme of 35 hours to be completed before appearing for the IPCC examination.
ITT - Information Technology TrainingA course of 100 hour duration to be completed before joining the final course.