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Group II:
Paper 5 : Advanced Accounting
Paper 6 : Auditing and Assurance
Paper 7 : Information Technology and Strategy Management
A passing grade in IPCC is awarded if the candidate obtains 40% marks in each
subject (a subject is attributed 100 marks) and an aggregate of 50% in the
aggregate in each group. Benefit of set-off is also available if the candidate
appears for both groups together and obtains 50% collectively in both groups, even
if he fails to obtain an individual aggregate of 50% in the each group
independently.
CA Final Examination - The last and final level of Chartered Accountancy
Examinations. It is considered as one of the toughest exam in the world. Any person
who has passed both the groups of IPCC, during the last six months of articleship
can take the Final Examination. This exam consists of two groups of four subjects
each.
Group I:
Paper 1 : Financial Reporting,
Paper 2 : Strategic Financial Management
Paper 3 : Advanced Auditing and Professional Ethics,
Paper 4 : Corporate and Allied Laws,
Group II:
Paper 5 : Advanced Management Accounting,
Paper 6 : Information Systems Control and Audit,
Paper 7 : Direct Tax Laws
Paper 8 : Indirect Tax Laws.
The passing grade for this exam is the same as the second level, i.e. IPCC, as
mentioned above.
ICAI conducts CPT exams in June and December, IPCC and Final examinations in May
and November each year. Examinations are conducted in major cities in India and
other countries such as Abu Dhabi(U.A.E.),Dubai(U.A.E.) and Kathmandu (Nepal). ICAI
updates the content and format of examinations periodically keeping in view the
technical progress and changes in practice of the profession. The ICAI last revised
its training course for membership in 2008.
Hope this will help you.