The Integrated Professional Competence Course (IPCC) is the second stage of the Chartered Accountancy course in India. In the IPCC curriculum only the working knowledge of the core and allied subjects to the accountancy profession is instilled. The unique feature of the entire theoretical education of the Chartered Accountancy curriculum is the supportive and complementary practical training. A student would undergo theoretical education, and 3 years of practical training after passing Group 1 of IPCC.

Subjects of study in IPCC are:

Orientation Programme & ITT

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Eligibility Qualification/requirement to enroll for IPCC

• A candidate is eligible for enrollment in any of the levels of the Integrated Professional Competence Course (IPCC) on passing the Common Proficiency Test and Senior Secondary Examination (10+2 examination) conducted by an examining body constituted by law in India or an examination recognized by the Central Government as equivalent thereto.
• A candidate who has already passed the Entrance Examination, Foundation Examination or Professional Education (Examination-I) shall be eligible for enrollment to Integrated Professional Competence Course subject to compliance with relevant conditions.
• A candidate who was already registered for Professional Competence Examination (Course II) cum Articleship shall be eligible for enrollment to Integrated Professional Competence Course subject to compliance with relevant conditions.

Registration Procedure

A student is required to apply for registration in the prescribed form:

A student is required to apply for registration in the prescribed form. A student may buy the Prospectus by remitting Rs. 100. The Registration Application form will be supplied with the Prospectus available at the sales counter of decentralized offices. Alternatively, the application form can be downloaded from the website www.icai.org.While submitting the filled-in application form, a student has to remit Rs. 100 for the Prospectus along with the registration fee.

The Prospectus can also be procured by post from any of the Regional Offices of the Institute on payment of Rs. 140 (Rs.40 towards postal charges). Passing requirement under Integrated Professional Competence Course (IPCC) Examination:

Passing requirement under Integrated Professional Competence Course (IPCC) Examination

A candidate shall ordinarily be declared to have passed in both the groups simultaneously, if he secures -

at one sitting, a minimum of 40 per cent marks in each paper of both the groups, viz., Group I and Group II levels, and a minimum of 50 per cent marks in the aggregate of all the papers of both the groups taken together.

In addition, a student who has been granted exemption in a paper or more than one papers of Professional Competence Examination or Professional Education (Examination-II) under Regulation 37A (7) of the Chartered Accountants Regulation 1988, is granted exemption in the corresponding paper in IPCC also but the candidate has to fulfill the passing requirement by securing a minimum of 40 per cent marks in each of the remaining papers of the group and a minimum of 50 per cent marks in the aggregate of all the papers including the exempted paper(s).

Enclosures to be submitted

A student should submit the following along with the IPCC enrolment form:

1. Along with the IPCC enrolment form, a student must submit the prescribed registration fee in the form of a Demand Draft drawn in favour of the Secretary, The Institute of Chartered Accountants of India payable at New Delhi / Mumbai / Chennai / Kolkata / Kanpur, as the case may be depending upon the place of residence of the student.
2. A proof of passing the Common Proficiency Test (CPT) and Senior Secondary Examination (10+2 examination) conducted by an examining body constituted by law in India or an examination recognized by the Central Government as equivalent thereto,

proof of passing Chartered Accountants Entrance Examination or Foundation Examination or Professional Education (Examination - I) subject to compliance with relevant conditions, must be submitted.

Fees Structure

Fees to be paid for various courses of Integrated Professional Competence Course(IPCC):

Orientation Programme Fee

• * Includes Registration Fees - Rs.5,000,
• Registration Fees for Orientation Programme - Rs.1,000,
• Registration Fees for ITT Training - Rs.2,000,
• Student's Activities Fees (to be paid only once at the time of Registration) - Rs.1,000 &
• Articled Training Fee - Rs.2,000.

Articled training starts only after passing Group I of IPCC/ATC.

Eligibility for admission to articled training under IPCC & the duration of articled training

Student should pass minimum Group-I or Both groups of IPCC before starting his/ her articled training of 3 years.

Please note that student who passes only Second Group, cannot start his articled training.

The duration of articled training is 3 years for candidates who directly register for IPCC. But for the students who were converted from Professional Competence Course to IPCC, it is 3 ½ years.