ICAI – The Institute of Chartered Accountants of India
The Committee for Capacity Building of CA Firms and Small & Medium Practitioners is a non-standing Committee of the Institute of Chartered Accountants of India formed under regulatory provisions of Chartered Accountants Act, 1949. This Committee was formed in the month of February, 2010 by the President, ICAI under nomenclature ‘Committee for Capacity Building of CA Firms and Small & Medium Practitioners’ (CCBCAF & SMP) by combining previously formed Committees, Committee for Capacity Building of CA Firms and Committee for Small & Medium Practitioners. Initially, this Committee was thought to establish for facilitating consolidation and capacity building of CA firms in order to address various problems faced by CA firms and to conceptualize and implement various means for strengthening their capacity as well as providing comprehensive guidelines for consolidation of CA firms.
The Examination Department of the Institute of Chartered Accountants of India conducts the following examinations corresponding to different levels of the Chartered Accountancy course, in accordance with the Chartered Accountants Regulations 1988.
- Common Proficiency Test (CPT)
- Intermediate (Integrated Professional Competence) Examination
- Final Examination
- ICAI Charted Accountants Study Material and Mock Test
- ICAI Previous Year Question Papers
- Requirements for becoming a Chartered Accountant
- How to become an Accounting Technician
- How to become a CA, even after becoming Accounting Technician
Examinations, other than CPT are generally conducted twice a year, in May and November. CPT is conducted twice a year, in June and December.
The Chartered Accountancy course is designed to combine theoretical study with practical training. The Chartered Accountancy course is considered to be one of the rigorous professional courses in India with only 10–15% of the students passing in every attempt .
The CPT or Common Proficiency Test is the first level of the Chartered Accountancy examinations. It is an objective type examination and consists of 200 multiple choice questions. CPT covers four basic subjects viz. A person can register for CPT after completing Grade 10 and take the exam after completing High School (Grade 12).
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