CA direct entry scheme 2024 Under New Syllabus

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Complete Details on Direct Entry Scheme to CA Course

The ICAI allows the following candidates to enter directly to its Intermediate Course

• A. Commerce Graduates/Post-Graduates (with minimum 55% marks) or Other Graduates/Post-Graduates (with minimum 60% marks) and
• B. Intermediate level passed candidates of Institute of Company Secretaries of India and Institute of Cost Accountants of India

Candidates who are Graduates/ Post Graduates in Commerce having secured in aggregate a minimum of 55% of the total marks or its equivalent grade in the examination conducted by any recognized University (including open University) by studying any three papers carrying a minimum of 50 marks in a semester/year and cumulatively 100 or more marks over the entire duration of the concerned course out of Accounting, Auditing, Mercantile Laws, Corporate Laws, Economics, Management (including Financial Management), Taxation (including Direct Tax Laws and Indirect Tax Laws), Costing, Business Administration or Management Accounting or similar to the title of these papers with different nomenclatures or 

other than those falling under Commerce stream having secured in aggregate a minimum of 60% of the total marks or its equivalent grade in the examination conducted by any recognized University (including Open University) or Candidates who have passed the Intermediate level examination conducted by The Institute of Cost Accountants of India or by The Institute of Company Secretaries of India are exempted from qualifying Foundation and can register directly to Intermediate Course.

Provisional Registration

Candidates who are pursuing the Final Year of Graduation Course can also register for the Intermediate Course on provisional basis and their registration would be regularized only on submission of satisfactory proof of having passed the Graduation examination with the specified percentage of marks within six months from the date of appearance in the final year graduation examination then they can commence practical training and on completion of ICITSS (Information Technology (IT) and Orientation Course (OC)). 

During the provisional registration period, a student can undergo and complete ICITSS (IT and OC). If such candidate fails to produce the proof within the aforesaid period then his provisional registration shall stand cancelled and the registration and other fees paid by him shall not be refunded/ adjusted and no credit shall be given for the theoretical education undergone.

Steps under Direct Entry Scheme for…

a. Eligible Graduates and Post Graduates…

• Register with the BOS for the Intermediate course (provisional registration allowed to the students doing Final year of graduation).
• Successfully complete Four Weeks ICITSS before commencement of the Practical Training.
• Appear in Intermediate Examination after 8 month period from provisional registration date.
• Qualify Intermediate Course.
• Register for the 2 years Articleship after qualifying both Groups of Intermediate Course.

b. Students who have passed during Intermediate level examination of the Institute of Company Secretaries of India or the Institute of Cost Accountants of India…

• Register with the BoS for the Intermediate Course.
• After that Complete 8 months of study course.
• Afterward Appear and Pass both Groups of Intermediate Course
• Successfully complete Four Weeks ICITSS anytime after registering for Intermediate Course but before commencement of the Practical Training.
• Then Register for 2 Years Practical Training on passing both the Groups of Intermediate Course.

Conversion to Direct Entry Route

Existing Students of Common Proficiency Course / Foundation Course on being eligible to join Intermediate Course through Direct Entry can any time register for Intermediate Course through Direct route by paying the Intermediate Registration fees only

Students of Intermediate Course through CPT / Foundation Course on being eligible to join Intermediate Course through Direct Entry can convert to Intermediate through Direct Entry route by paying Rs. 500/- as conversion charges (study material will not be provided as has already been issued at the time of registration) and register for the balance group of Intermediate if any.

Existing Students of Intermediate Course through CPT / Foundation Course on being eligible to join Intermediate Course through Direct Entry can convert to Intermediate through Direct route by paying Rs 1000 as conversion charges and study material will be provided free of cost but have to register for the balance group of Intermediate, if any

Registration Procedure

Finally Candidates have to register for the Intermediate Course under both routes by filling the Online Registration Form available on ICAI website(www.icai.org) in “Course Registration Forms” under the “Students tab”.

Candidates while filling the online form should take care of the following

• After filling the Online Form pay, the required fees online using the payment gateway.
• Then On successful payment, system will automatically generate the Form, which is to be printed.

Following documents are to be submitted to concerned Regional Office within 7 days of the date of online registration along with the print out of the online registration form, duly signed by the student…

• Foundation Route students have to submit attested copy of marksheet of Class 12th or its equivalent Central Government recognised examination pass marks statement.
• Direct Entry Route students have to submit attested copy of Graduation / Post Graduation mark statements/marksheet of Intermediate level examination of the Institute of Company Secretaries of India or the Institute of Cost Accountants of India.
• Then One recent color photograph (affixed on the printout of the online successful registration form)
• Then Attested copy of proof of Nationality, if student, is foreigner.
• Then Attested copy of proof of special category certificate i.e SC/ST, OBC, Differently abled.

On completion of the registration process, the study material will be sent to the students through Centralized Dispatch System (CDS).

Registration Fees

Candidates through Foundation Route can opt for registration for Group I or Group II or Both Groups of Intermediate while Direct Entry Route candidates have to register for both the groups only. Payment of the fees is to be made as per the below chart

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FAQs on New Syllabus Scheme 2024

Q 1: How can I register for Intermediate Course?

Ans: A candidate can register in Intermediate Course through either of the following two routes: (i)Foundation Route

(ii)Direct Entry Route

Q 2: 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 3: 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 4: 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 5: 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 6: I have secured requisite marks in Graduation and I am pursuing Post-Graduation.
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 7: 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 8: 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 Post-Graduation examination result with requisite marks. The marksheet should be submitted within six months of declaration of result of Post-Graduation examination.

Q 9: When are the Intermediate Examinations held and what is the cut-off 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 10: What is the fee for Intermediate Course?

Ans: Fee for registration in both the groups of Intermediate Course is Rs.18,000/-.

Q 11: 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 12: 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 13: 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

•Section A – Income-tax Law (50 marks)

•Section B – Goods and Services Tax (GST) (50 marks) Group II

Paper 4: Cost and Management Accounting (100 marks) Paper 5: Auditing and Ethics (100 marks)
Paper 6: Financial Management and Strategic Management

•Section A – Financial Management (50 marks) •Section B – Strategic Management (50 marks)

Q 14: 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 15: 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.icai.org/post/new-scheme-of-education-and-training

Q 16: 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 17: 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 18: 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 –

(a)secures at one sitting a minimum of 40% marks in each paper of each of the groups and a minimum of 50% marks in the aggregate of all the papers of each of the groups, or (b)secures at one sitting a minimum of 40% marks in each paper of both the groups
and a minimum of 50% marks in the aggregate of all the papers of both the groups taken together.

Alternatively, a student is declared to have passed in a group, if he/she secures at one sitting a minimum of 40% marks in each paper of the group and a minimum of 50% marks in the aggregate of all the papers of that group.He/she can pass both the groups individually in different sittings.

Q 19: 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 20: 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.