CA Intermediate Direct Entry Eligibility (Age Limit)

The Institute of Chartered Accountants of India introduced a direct entry scheme in 2012, where graduate and post graduate candidates could skip the CA foundation exam and register directly for the CA intermediate examination.

CA Intermediate is the second exam that a candidate has to take, which consists of two groups.

Recently, the registration for the November 2023 attempt was closed on January 31, and the registration for the May 2024 attempt is open until July 31, 2023.

In this article, we will discuss the criteria for CA Intermediate Direct Entry Eligibility and how you can apply for the attempt.

Table of Contents

What Is the Procedure for CA Inter Direct Entry?

The CA direct entry route allows graduates and postgraduates in the commerce stream with a minimum of 55% or other graduates with a minimum of 60% to register for the CA Intermediate.

Before beginning practical training, the candidates must have completed the 4 weeks of ICITSS.

The procedure for CA IPCC Direct Entry following graduation/post-graduation is outlined below.

Sign up for the ICAI CA Intermediate Course with the Board of Studies.
The candidate needs to complete 9 months of practical training before taking the CA intermediate exam.
The candidate must complete the four weeks Integrated Course on Information Technology and Soft Skills (ICITSS) programme successfully at any time after enrolling in the CA Intermediate Course but before the start of the practical training.
Join a 3-year practical training programme.
After passing both Groups of the CA Intermediate Course, enroll in the ICAI CA Final Course.
During the final two years of practical training, but prior to taking the CA Final Examination, successfully complete the Four Weeks Advanced Information Technology (AICITSS) and then take the CA final exam during the last six months of the article ship.

Steps for direct entry of the candidates who have passed the intermediate level CS Executive exams offered by the Indian Institute of Cost Accountants (IIC) or the Institute of Company Secretaries of India (ICSI).

The candidates can get themselves registered for CA Intermediate Course with the Board of Studies.
8 months of the study period must be completed to appear in both or either of the CA Intermediate Course groups.
Complete the Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS) programme successfully at any time after enrolling in the CA Intermediate Course but before the start of the article ship.
After passing one or both groups of the CA Intermediate Course, register for the three-year article ship.
After passing both Groups of the CA Intermediate Course, enroll in the ICAI CA Final Course.
The candidate must undergo four weeks of Advanced Information Technology(AICITSS) course during the final two years of practical training, but prior to taking the CA final examination and then take the CA final exam during the last six months of the article ship.

Note: The students who are in the final year of graduation can also register for CA intermediate course after providing proof that they have secured the specified marks during their graduation and can complete their Integrated Course on Information Technology and Soft Skills(ICITSS) course.

The proof must be submitted within six months of both the date on which you appeared for the graduation exam and the date on which you completed ICITSS.

What Is Direct Entry in CA?

The direct entry in CA is the scheme launched by the Institute of Chartered Accountants of India (ICAI) on 1st August, 2012.

As per the scheme, students who have completed their graduation/ post graduation or passed CS executive exam conducted by the Indian Institute of Cost Accountants (IIC) or the Institute of Company Secretaries of India (ICSI) can apply for direct entry in CA.

The following are the prerequisites to enter through direct entry route:

The candidate who is commerce graduate/ post graduate must have secured at least 55% or other graduates at least 60% or have passed the CS executive exam conducted by The Indian Institute of Cost Accountants (IIC) or the Institute of Company Secretaries of India (ICSI) can join CA course through the Direct Entry Scheme.
The candidate must complete the four weeks of Integrated Course on Information Technology and Soft Skills (ICITSS) programme before the practical training.
The candidate should undergo 9 months of practical training before attempting the CA intermediate exam.
The candidate should get registered for three years of practical training after passing either both or a single group.
After passing both Groups of the CA Intermediate Course, enroll in the CA Final Course.
The candidate must complete the four weeks of Advanced Information Technology(AICITSS) before taking the CA final examination and during the final two years of practical training.
The candidates can take the CA final examination during the last six months of practical training.
After Completing the practical training and passing the final course for both groups, the candidate becomes a CA.

How Can I Apply for Article ship Under Direct Entry Scheme?

An article ship is a crucial part of the CA curriculum. It is a three-year practical training program that allows students to work on real assignments in a working environment.

This article ship seeks to develop real professionals by exposing CA students to the working world rather than limiting them to bookish knowledge.

A CA student who wants to complete an article ship must first locate a CA firm that is hiring article trainees. The ICAI has imposed a certain limit on CAs for training articles.

The CA who has up to 3 years of experience, can only have one article assistant under them.
A CA with 3 to 5 years of experience can have 3 article assistants.
With 5 to 10 years of experience, the CA can keep 7 article assistants.
A CA with more than 10 years of experience can keep 10 article assistants.

Before commencing the article ship, the candidate must fill out the registration forms 102 and 103 for the article ship. The candidates need to keep the following things in mind while filling out the form:

Form 102: Deed of Articles

The deed of articles needs to be signed on non-judicial stamp paper or with special adhesive stamps.
The article ship must be carried out for the full three years. A deed with a shorter period will not be recognised.
The articled assistant and the relevant chartered accountant must both execute the deed of articles in printed form.
The articled assistant should receive a duplicate deed, while the chartered accountant should keep the original.
It is not necessary to submit the deed of articles to the ICAI for registration.

Form 103: Statement of Particulars

Article ship registration Form 103 must be submitted, with one copy going to ICAI and the other two copies going to the CA and the article for their own records. Both the CA and the Article Assistant must sign Form 103 and the following documents must also be attached:

Attested copy of the CA intermediate examination.
Attested copy of ITT and orientation programme.
As proof of date of birth, an attested copy of a secondary or higher education certificate is required.
A demand draft of the mentioned fees, which is Rs.50 extra in case the forms were downloaded online.

Note: These copies should be duly signed by the CA under whom the candidate is being trained.

How to Register for CA Intermediate Direct Entry

Below is the procedure for CA Inter Direct Entry after graduation or post-graduation-:

Visit the Self Service Portal on the ICAI’s home page.
Sign up first, and after the authentication is done, go to Student Cycle.
Choose the option Intermediate through “Direct entry.”
Students must then fill out their personal data. After you have checked the data, click Save and Next.
Then click Generate OTP, and the OTP will be sent to the registered email address or mobile phone number.
Then, complete the verification process by entering the OTP.
Log in and fill out the CA intermediate form, i.e., provide the information requested, and click Save and Next after uploading all necessary documents.
At last, make the payment, then the form will be submitted.

Note: All the documents should be self attested.

FAQs: CA Intermediate Direct Entry Eligibility

Which is best CA foundation or direct entry?

The CA foundation and direct entry are the two routes through which an aspirant can start their journey to become a chartered accountant. It totally depends on the candidate whether they want to start their CA journey right after school or graduation/ post graduation.

Is Article ship compulsory for CA Inter direct entry?

Yes, the candidates have to complete a minimum of 9 months of training in order to be eligible for CA Intermediate examination, whereas the candidates who have come through CA Foundation route have to clear at least one group of CA Intermediate before they can begin their article ship.

What is the fees of CA direct entry?

The Intermediate group’s direct entry registration fee for the CA course is Rs. 18,000 for both groups, and for a single group, the candidate has to pay Rs.13,000.

The direct entry candidates also need to pay an additional Rs.200 for the prospectus.

Wrapping Up

Getting entry through the CA direct route is not that complicated after all; you just have to fulfill the criteria given by the ICAI in order to be eligible for the same. If you are in the last year of your graduation or post graduation, it’s still not too late to become a CA. Get yourselves registered for the May 2024 attempt.

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CA Intermediate Direct Entry Eligibility (Guide 2023)