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Aspirants seeking to become a Chartered Accountant should register with the Board of Studies at the Institute of Chartered Accountants of India (ICAI) for the Common Proficiency Test (CPT). The registration has to be done 60 days prior to appearing for the exam. Candidates can enroll for CPT after passing the class 10 exam itself.
On passing the +2 examination or a recognized equivalent examination, candidates can write the CPT.
On successful completion of the +2 exam and the CPT, candidates are eligible to register for the Integrated Professional Competence Course (IPCC). Candidates have the option of choosing Group I and/or Group II. A nine month of course study is required. The orientation course is for one week with thirty five hour credit. It covers areas like office procedure, personality development, general commercial knowledge, communication skills, business environment etc. After the orientation course, candidates have to gain competence in information technology. Hundred hours of Information Technology Training (ITT) has to be completed by the candidate, followed by article ship training.
On completing the nine month foundation course study, candidates are required to appear for the Group I and/or Group II examinations. Group I has four papers while Group II has three papers. This is the Integrated Professional Competence test commonly known as the intermediate examination. Graduates with 50 per cent marks in subjects (Auditing and Commercial, Accounting, or Mercantile Law) and graduates in other disciplines with 55 per cent marks can directly register for the IPPC course without appearing for the foundation course.
On passing both the groups and Group I alone of Integrated Professional Competence Examination (IPCE), candidates can register as Articled Assistant for a three year period.