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Q 1: When has the New Scheme of Education and Training been launched?
Ans: The New Scheme of Education and Training has been launched on CA Day, i.e.1st July, 2023.
Q 2: What are the important dates for the implementation of the New Scheme of Education and Training?
Ans: Important dates for the implementation of the New Scheme of Education and Training are given as under:
| S.No. | Particulars | Date/ Attempt |
|---|---|---|
| 1. | Last date for Registration in Intermediate and Final Courses under Old Scheme | 30th June, 2023 |
| 2. | Date of commencement of Registration and Conversion in Intermediate and Final Courses under
New Scheme |
1st July, 2023 |
| 3. | First Intermediate and Final Examination under New Scheme | May, 2024 |
| 4. | Last Intermediate and Final Examination under Old Scheme | November, 2023 |
| 5. | Last date of commencement of three years Practical Training | 30th June, 2023 |
| 6. | Date of commencement of two years uninterrupted Practical Training | 1st July, 2023 |
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Q 3: What is the structure of Chartered Accountancy Course under the New Scheme of Education and Training?
Ans: The New Scheme of Education and Training has three levels – Foundation, Intermediate and Final including Self-Paced Online Modules.
Q 4: How to register under the New Scheme of Education and Training?
Ans: Students need to register for Foundation/ Intermediate/ Final level under the New Scheme of Education and Training through Self Service Portal (SSP) at the link https://eservices.icai.org/.
Q 5: Where can we write for any further queries?
Ans: You may write to the Board of Studies (Academic) at bos.nset@icai.in for further queries.
Q 6: How can I register for Intermediate Course?
Ans: A candidate can register in Intermediate Course through either of the following two routes:
Q 7: What is the eligibility criteria for registering in Intermediate Course through Foundation Route?
Ans: Candidates after passing Foundation Examination and Class 12th examination conducted by an examining body constituted by law in India or an examination recognized by the Central Government or the State Government as equivalent thereto, are
eligible for registration to Intermediate Course through Foundation Route.
Q 8: What is the eligibility criteria for registering in Intermediate Course through Direct Entry Route?
Ans: Graduates/ Post-Graduates in Commerce (with minimum 55% marks) or Graduates/ Post-Graduates other than in Commerce (with minimum 60% marks) or Intermediate level passed candidates of Institute of Company Secretaries of India/Institute of Cost
Accountants of India are eligible for registration to Intermediate Course through Direct Entry Route.
Q 9: I am pursuing the last year of Graduation. How can I join CA Course?
Ans: You can register provisionally for the CA Intermediate Course through Direct Entry Route. After completing the Graduation with requisite marks and completion of eight months of study period in Intermediate Course from the date of provisional
registration, you would become eligible to appear in Intermediate Examination.
Q 10: I have registered provisionally for Intermediate Course through Direct Entry Route and my Graduation result is awaited. When will I become eligible for Intermediate Examination?
Ans: You will become eligible for Intermediate Examination after completing the Graduation Course with requisite marks and completion of eight months of study period in Intermediate Course from the date of provisional registration.
Q 11: I have secured requisite marks in Graduation and I am pursuing PostGraduation. How can I join CA Course?
Ans: You can register for the Intermediate Course through Direct Entry Route based on the marks secured in Graduation and appear in the Intermediate Examination after completion of eight months of study period from the date of registration.
Q 12: I have not secured requisite marks in Graduation and I am pursuing Post-Graduation. How can I join CA Course?
Ans: You can register provisionally for the Intermediate Course through Direct Entry Route during the last year of Post-Graduation. After completing the Post-Graduation with requisite marks and completion of eight months of study period in Intermediate
Course from the date of provisional registration, you would become eligible to appear in Intermediate Examination.
Q 13: I have registered provisionally for Intermediate Course through Direct Entry Route. When will my registration get confirmed?
Ans: If you have registered in the last year of Graduation, your Intermediate Course provisional registration will be confirmed after submission of marksheet of Graduation examination result with requisite marks. The marksheet should be submitted
within six months of declaration of result of Graduation examination.
Alternatively, if you have registered in the last year of Post-Graduation, your provisional registration will be confirmed after submission of marksheet of PostGraduation examination result with requisite marks. The marksheet should be submitted
within six months of declaration of result of Post-Graduation examination.
Q 14: When are the Intermediate Examinations held and what is the cutoff date for registration in Intermediate Course for appearing in Intermediate Examination?
Ans: The Intermediate Examinations are held twice a year in the months of May and November. Candidate should be registered in Intermediate Course for a minimum period of eight months on or before the 1st day of the month in which the examination
is held. For example, a candidate should be registered in Intermediate Course on or before 1st September, 2023 for appearing in Intermediate May, 2024 Examination and on or before 1st March, 2024 for appearing in Intermediate November, 2024
Examination.
Q 15: What is the fee for Intermediate Course?
Ans: Fee for registration in both the groups of Intermediate Course is Rs.18,000/-.
Q 16: When will the students registered through Direct Entry Route get Prospectus for CA Course?
Ans: After successful registration in the Intermediate Course through Direct Entry Route, the student will receive an e-mail bearing the login credentials for ordering the Study Material through Centralized Distribution System (CDS) Portal. Prospectus
for CA Course will be delivered to the student along with the Study Material, whenever ordered by the student.
Q 17: I wish to appear in one of the groups of Intermediate Examination at a time. Can I register for one group of Intermediate Course?
Ans: You can appear in one of the groups of Intermediate Examination at a time but you need to register for both the groups of Intermediate Course.
Q 18: What are the papers in Intermediate Course?
Ans:There are 6 papers in Intermediate Course which are as under:
Group I
Paper 1: Advanced Accounting (100 marks)
Paper 2: Corporate and Other Laws (100 marks)
Paper 3: Taxation
Group II
Paper 4: Cost and Management Accounting (100 marks)
Paper 5: Auditing and Ethics (100 marks)
Paper 6: Financial Management and Strategic Management
Q 19: How to get the Study Material of Intermediate Course?
Ans: After successful registration in the Intermediate Course, the student will receive an e-mail bearing the login credentials for ordering the Study Material through CDS Portal.
Q 20: What will be the syllabus for Intermediate May, 2024 Examination?
Ans: : Intermediate May, 2024 Examination will have the syllabus of the New Scheme of Education and Training, which is available at the link https://www.konceptca.com/ca-intermediate-syllabus.
Q 21: What is the examination pattern in Intermediate Examination?
Ans: There will be 30% case scenario/ case-study based MCQs and 70% descriptive questions in all the six papers of Intermediate Examination.
Q 22: Is there negative marking in MCQ based questions in Intermediate Examination?
Ans: There is no negative marking in MCQ based questions in Intermediate Examination.
Q 23: What is the passing criteria in Intermediate Examination?
Ans: A student is declared to have passed in both the groups of Intermediate Examination simultaneously, if he/she –
Q 24: What is the criteria of securing exemption in paper(s) in Intermediate Examination and subsequently passing the Group?
Ans: If a student has appeared in all the papers in a Group and fails in one or more papers but secures a minimum of 60% marks in any paper or papers of that Group,he/she shall be exempted for that paper or papers in which he/she has secured 60%
or more marks for the immediately next three following examinations. The student will be required to obtain a minimum of 40% marks in each of the remaining paper(s) and a minimum of 50% marks in the aggregate of all the papers including the
exempted paper(s) to pass the Group.
If the student is not able to pass the said Group in the following three attempts and has exhausted the exemption granted to him/her, the student may opt for continuing of the said exemption to the subsequent examinations provided that he/she
shall be required to obtain a minimum of 50% marks in each of the remaining paper or papers of that Group in order to pass that Group.
Q 25: What is the validity period of student’s registration in the Intermediate Course?
Ans: The validity period for registration in the Intermediate Course is for 5 years from the date of registration in the Intermediate Course which can be revalidated for 5 years with revalidation fee of Rs.400/-.Revalidation is permitted only once
for Intermediate Course.
Q 26: What is Integrated Course on Information Technology and Soft Skills (ICITSS)?
Ans: Integrated Course on Information Technology (ICITSS) is a combination of Orientation Course (OC) and Information Technology Training (ITT).ICITSS is of 4 weeks.
Q 27: When is ICITSS to be undergone by a student?
Ans: ICITSS is to be completed before commencement of Practical Training.
Q 28: How will I convert to the New Scheme of Education and Training?
Ans: You would be able to convert to the New Scheme of Education and Training through Self Service Portal (SSP) without any conversion fee. If you have not ordered the Study Material earlier, you may make the requisition for the Study Material under
the New Scheme of Education and Training on Centralized Distribution System (CDS) portal without making any payment.
If you have already taken the Study Material, you may order the Study Material under the New Scheme of Education and Training through CDS portal after paying Rs.500/- (Foundation Course) or Rs.1,000/- (Intermediate Course) or Rs.1,000/- (Final
Course), as the case may be.
Q 29: I have registered for Intermediate Course under the Old Scheme.
What will be the validity of my Intermediate Course registration after conversion to the New Scheme of Education and Training?
Ans: After conversion to the New Scheme of Education and Training, your Intermediate Course validity will be for 5 years from the date of conversion.
Q 30: I have passed either or both the groups of Intermediate Examination under the Old Scheme and have not commenced Practical Training on or before 30th June, 2023. How will I continue the CA Course?
Ans: You would be required to pass the remaining group/ paper(s) of Intermediate Examination if not passed both the groups. After passing both the groups of Intermediate Examination, you may commence Practical Training of two years after undergoing
ICITSS.
Q 31: I have registered for Intermediate Course through Direct Entry Route and commenced Practical Training on or before 1st February, 2023. How will I continue the CA Course?
Ans: Your first eligible attempt for Intermediate Examination will be November, 2023 which will be as per the syllabus of the Old Scheme of Education and Training. You will continue with the three years Practical Training. After passing both the
groups of Intermediate Examination, you will register for Final Course under the New Scheme of Education and Training and become eligible for appearing in Final Examination after fulfilling the below criteria:
Q 32: I have registered for Intermediate Course through Direct Entry Route and commenced Practical Training of 3 years after 1st February, 2023. How will I continue the CA Course?
Ans: Your first eligible attempt for Intermediate Examination will be May, 2024 which will be as per the New Scheme of Education and Training. You will continue your three years Practical Training and after passing both the groups of Intermediate
Examination, you will register for Final Course under the New Scheme of Education and Training and become eligible for Final Examination after fulfilling the below criteria:
Q 33: I have registered for Intermediate Course through Direct Entry Route and commenced Practical Training of 3 years on or before 30th June, 2023.I have terminated or will terminate my training before completion of 9 months. Will I be eligible for Intermediate May, 2024 Examination under the New Scheme of Education and Training?
Ans: Under the New Scheme of Education and Training, the eligibility for Intermediate Examination under Direct Entry Route is completion of 8 months study period. Hence, you will be eligible for Intermediate May, 2024 Examination even if you would
not have completed 9 months of Practical Training.
Further, it may also be noted that
Q 34: I have registered for Intermediate Course through Direct Entry Route and have not commenced Practical Training on or before 30th June, 2023.How will I continue the CA Course?
Ans: On or after 1st July, 2023, you will have to convert to the New Scheme of Education and Training. Your journey in the CA Course will be as under:
Q 35: I had registered for Intermediate Course through Foundation Route,appeared in Intermediate Examination but could not clear any of the groups of Intermediate Examination. I have converted to Direct Entry Route and commenced Practical Training on or before 30th June, 2023. How will I continue the CA Course?
Ans: Since you have already appeared in Intermediate Examination, you would have completed eight months of study period under Foundation Route and therefore, you are eligible for Intermediate November, 2023 Examination.You will continue your three
years Practical Training and after passing both the groups of Intermediate Examination, you will register for Final Course under the New Scheme of Education and Training and become eligible for Final Examination after fulfilling the below
criteria:
Q 36: Whether group-wise/ paper-wise exemptions be granted under the New Scheme if a candidate has passed a group or has acquired an exemption in a paper under the Old Scheme of Education and Training?
Ans: The requisite exemptions would be granted under the New Scheme of Education and Training. For further details, an announcement in this regard will be made separately.
Q 37: I have passed both the groups of Intermediate Examination and commenced Practical Training of 3 years. Whether I would be required to qualify the Self-Paced Online Modules before appearing for the Final Examination under the New Scheme of Education and Training.
Ans: SET C and SET D would be exempted for such students.
If appearing in Final May, 2024 Examination, you can qualify mandatory modules SET A and SET B after passing Final Examination but before applying for the membership of the Institute.
Thereafter if unsuccessful in Final May, 2024 Examination, you would be eligible for subsequent Final Examination only after qualifying mandatory modules SET A and SET B.
Q 38: I have passed one of the groups of Intermediate Examination and commenced Practical Training of 3 years. I will pass the balance group of Intermediate Examination in November, 2023 examination and will become eligible to appear in Final May, 2024 Examination under the New Scheme. Whether I would be required to qualify the Self-Paced Online Modules before appearing for the Final Examination under the New Scheme of Education and Training.
Ans: If appearing in Final May, 2024 Examination, you can qualify mandatory modules SET A and SET B after passing Final Examination but before applying for the membership of the Institute.
Thereafter if unsuccessful in Final May, 2024 Examination, you would be eligible for subsequent Final Examination only after qualifying mandatory modules SET A and SET B.
Q 39: I have registered for Foundation/ Intermediate/ Final Course under the Old Scheme of Education and Training and the validity of my registration is expiring before November/ December, 2023 examination.How can I revalidate my registration under the Old Scheme for being eligible to appear in November/ December, 2023 examination?
Ans: You would be allowed to revalidate your registration for Foundation/Intermediate/ Final Course under the Old Scheme of Education and Training by paying the requisite revalidation fee before submitting the examination form for respective November/
December, 2023 examination.
Q 40: I have registered for Foundation/ Intermediate/ Final Course (or equivalent course) under any of the earlier schemes and the validity of my registration has already expired. How can I continue CA Course?
Ans: You would be required to convert to the New Scheme of Education and Training through Self Service Portal (SSP) without any conversion fee. If you have not ordered the Study Material earlier, you may make the requisition for the Study Material
under the New Scheme of Education and Training on Centralized Distribution System (CDS) portal without making any payment.
If you have already taken the Study Material, you may order the Study Material under the New Scheme of Education and Training through CDS portal after paying Rs.500/- (Foundation Course) or Rs.1,000/- (Intermediate Course) or Rs.1,000/- (Final
Course), as the case may be.
Q 41: If I have already commenced Practical Training of 3 years, how many leaves will be permitted during Practical Training?
Ans: The maximum leave eligibility during Practical Training of 3 years will continue to be 156 days as was there in the Old Scheme.
Q 42: I have commenced Practical Training of 3 years under the Old Scheme. Will my Practical Training get reduced to 2 years after the implementation of the New Scheme of Education and Training?
Ans: Since you have already commenced the Practical Training of 3 years under the Old Scheme after signing the articleship deed with your principal for the said duration, you would continue to undergo 3 years Practical Training.
Q 43: I have undergone Orientation Course & ITT under Old Scheme, do I need to undergo ICITSS again?
Ans: A student who has already undergone Orientation Course & ITT will not be required to undergo ICITSS again.
Q 44: I have undergone only one i.e. either OC or ITT under Old Scheme,do I need to undergo complete ICITSS (OC & ITT) after conversion to New Scheme of Education and Training?
Ans: Student who has already undergone either OC or ITT has to undergo only the remaining course i.e. ITT or OC as the case may be.
Q 45: I am a student under Old Scheme and have not undergone OC and ITT. Do I need to undergo ICITSS?
Ans: You need to undergo ICITSS before commencement of Practical Training.
Q 46: I am a student under Old Scheme and had commenced Practical Training without undergoing OC and/or ITT as it was not mandatory at that time. Do I need to undergo ICITSS?
Ans: ICITSS (OC & ITT) is a pre-requisite for commencing Practical Training under the New Scheme of Education and Training. Since you had already commenced the Practical Training, you need not undergo ICITSS.
Q 47: I have registered for Intermediate Course through Direct Entry Route and commenced Practical Training of 3 years on or before 30th June, 2023. I have terminated or will terminate my training before completion of 9 months. Will I be eligible for Intermediate May, 2024
Examination under the New Scheme of Education and Training?
Ans: Under the New Scheme of Education and Training, the eligibility for Intermediate Examination under Direct Entry Route is completion of 8 months study period. Hence, you will be eligible for Intermediate May, 2024 Examination.
Q 48: I have registered for Intermediate Course through Direct Entry Route and commenced Practical Training of 3 years after 1st February, 2023 but on or before 1st March, 2023.Since I will be completing 8 months of study period but not completing 9 months of Practical
Training before 1st November, 2023, will I be eligible for Intermediate November, 2023 Examination under the Old Scheme of Education and Training?
Ans: Under the Old Scheme of Education and Training, the eligibility for Intermediate Examination under Direct Entry Route is completion of 9 months of Practical Training.Since your 9 months of Practical Training is not getting completed before
1st November, 2023, you will not be eligible for IntermediateNovember, 2023 Examination. You will be eligible for Intermediate May, 2024 Examination under the New Scheme of Education and Training.
Q 49: What are the minimum rates of stipend payable to articled assistants who are already undergoing three years of Practical Training?
Ans: With effect from 1st July, 2023, the minimum rates of monthly stipend payable to articled assistants
who are already undergoing three years of Practical Training are as below:
| Classification of the Normal place of service of the articled assistant | During the first year of training | During the second year of training | During the third year of training and excess leaves, if any |
|---|---|---|---|
| (i) Cities/Towns having population of twenty lakhs and above | Rs.4000/- | Rs.5000/- | Rs.6000/- |
| (ii) Cities/ Towns having population of five lakhs and above but less than twenty lakhs | Rs.3000/- | Rs.4000/- | Rs.5000/- |
| (iii) Cities/ Towns having population of less than five lakhs | Rs.2000/- | Rs.3000/- | Rs.4000/- |
Q 50: What is the minimum monthly stipend payable to trainees already undergoing Industrial Training?
Ans: With effect from 1st July, 2023, the minimum monthly stipend payable to trainees already undergoing Industrial Training is Rs.15,000/-.
Q 51: I have commenced Practical Training of 3 years on or before 30th June, 2023.Whether I can switch to 2 years Practical Training.
Ans: You may discontinue the existing 3 years Practical Training and commence Practical Training afresh
for 2 years after qualifying both the groups of Intermediate Examination.You may, however, note that no credit will be given for the period you have served under 3 years Practical Training.
Exemption(s) from appearing in paper(s) or Group of Chartered Accountancy Examinations under the New Scheme of Education and Training w.e.f. May 2024 Examination New Scheme of Education and Training of the Institute of Chartered Accountants of India has been implemented with effect from 1st July 2023. The examination at Intermediate under the New Scheme of Education and Training will be held with effect from May 2024 Examination.
The Council of the Institute has decided to grant exemptions under New Syllabus approved by it for Intermediate Examination (under sub-regulation (4) of regulation 28G of the Chartered Accountants Regulations, 1988) to existing students for papers passed by them under the Old/Existing Scheme as follows: -
The Council decided (under sub-regulation (7) of regulation 37D of the Chartered Accountants Regulations, 1988) to continue to award exemption in a paper or papers to a candidate, granted earlier under Old/Existing Scheme (by virtue of having secured a minimum of sixty percent marks in one or more papers in a Group/s as per the existing criteria for grant of exemption), for the unexpired chance(s) of the exemption in the corresponding paper(s) approved by the Council under New Scheme as given below:
| Paper(s) under Existing Scheme | Corresponding paper(s) under New Scheme |
|---|---|
| Paper 1: Accounting | Paper 1: Advanced Accounting |
| Paper 2: Corporate and Other Laws | Paper 2: Corporate and Other Laws |
| Paper 3: Cost and Management Accounting | Paper 4: Cost and Management Accounting |
| Paper 4: Taxation | Paper 3: Taxation |
| Paper 5: Advanced Accounting | Paper 1: Advanced Accounting |
| Paper 6: Auditing and Assurance | Paper 5: Auditing and Ethics |
| Paper 7: Enterprise Information Systems & Strategic Management | Paper 6: Financial Management and Strategic Management |
| Paper 8: Financial Management & Economics for Finance | Paper 6: Financial Management and Strategic Management |
The Council also approved the “Unit” Scheme for those candidates who had completed one of the Groups under the erstwhile Intermediate Examination under the syllabus as specified in paragraph 2A of Schedule B to the Chartered Accountants Regulations, 1988 (held in November 1994 or thereafter) or Professional Education (Examination II) or Professional Competence Examination (PCE), or Intermediate (Professional Competence) Examination, or Integrated Professional Competence Examination or Intermediate (IPC) Examination or Intermediate Examination and are desirous of completing the Intermediate Course (New) Syllabus as given below:
| Scenario | Details of paper/unit/group passed | Papers required to be passed under New Scheme at Intermediate | Self-Paced Online Modules to be passed before appearing in Final Examination |
|---|---|---|---|
| 1 | Group-I passed in Integrated Professional Competence Examination/Intermediate (Integrated Professional Competence) Examination/Intermediate Examination | Unit 2D
Group II Paper 5: Auditing and Ethics Group II Paper 6:Financial Management and Strategic Management |
SET A: Corporate and Economic Laws
SET B: Strategic Cost & Performance Management SET C: Specialization (elective) and SET D: Multidisciplinary (elective) |
| 2 | Group-II passed in Integrated Professional Competence Examination/Intermediate (Integrated Professional Competence) Examination | Unit 3
Group I Paper 2:Corporate and Other Laws Group I Paper 3:Taxation Group II Paper 4:Cost and Management Accounting |
SET A: Corporate and Economic Laws
SET B: Strategic Cost & Performance Management SET C: Specialization (elective) and SET D: Multidisciplinary (elective) |
| 3 | Group-II passed in Intermediate Examination | Unit 3
Group I Paper 2: Corporate and Other Laws Group I Paper 3: Taxation Group II Paper 4: Cost and Management Accounting |
SET A: Corporate and Economic Laws
SET B: Strategic Cost & Performance Management either of SET C: Specialization (elective) or SET D: Multidisciplinary (elective) |
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