ICAI Direct Entry Scheme for Graduates – CA CPT Exemption


ICAI introduced the Direct Entry Scheme with effect from 1st August 2012 and according to this scheme, students who have completed their Graduation with specified percentage of marks are exempted from appearing for CPT Exams and can directly appear for IPCC Exams i.e. the Intermediate Level.  Salient Features of this scheme are given below.

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Direct Entry Scheme for Graduates

The following categories of students are exempted from appearing for CPT:-

  • Graduates or 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 of 100 marks each 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;


Graduates or Post Graduates other than those falling under Commerce stream mentioned above 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).

For the purpose of computation of percentage, the following points have been clarified by ICAI:-

  1. For subjects in which students are only required to obtain passing marks and for which no credits are given by the University, the marks secured in such subjects should not be included while computing the percentage.
  2. Any percentage of half or more should be rounded up to the next whole number.


Commencement of Articleship training for Graduates under Direct Entry Scheme

Students enrolling for the CA Curriculum under the direct entry scheme after Graduation/ Post Graduation have to start their articleship training before appearing for the Intermediate Level (IPCC).

For students enrolling for CA Curriculum through the CPT Route, they are first required to clear 1st group of IPCC and then start articleship training whereas for Students availing the benefit of the direct entry scheme, they first have to complete min 9 months of articleship training before being eligible to appear for Intermediate Level Exams.

Students are required to complete a total of 3 years of articleship training under a CA (equivalent to internship). This period of 9 months of training before appearing for IPCC is included in the total duration of 3 years of articleship training.

However, candidates who are enrolling into the CA Curriculum through the Direct Entry Route on the basis of their clearing CS Inter or CWA Inter have to first clear IPCC Group 1 before starting articleship.

PS: It is mandatory for all students to complete Information Technology Training (ITT) and Orientation Program conducted by ICAI before starting Articleship.

Provisional Registration for Students pursuing Graduation

Sudents in the final year of Graduation can also apply for provisional registration for IPCC. They can also complete the ITT Course and Orientation Course which is mandatorily required to be completed before starting their articleship training. However, they can start their Articleship Training only after appearing for final year graduation exams.

Moreover, their registration would be confirmed only after submission of Mark Sheet and Pass Certificate of Final year Exams.

Registration Fees for Direct Entry Students

Fresh Registration Requirement of Fee Payable
1. Students enrolling Registration for both Groups 9000
after Graduation/ Register for Article Registration Fees 2000
Post Graduation Both Groups ATC Fees (Optional) 1000
Provisional Payable for undergoing course:-
Registration Orientation Course Fee 3000
ITT Course Fee 4000
2. Students enrolling Register for either Registration for both Groups, or 9000
after CS Inter/ Group I or Registration for Group I 8000
CWA Inter  Both Groups ATC Fees (Optional) 1000
Payable for undergoing Articleship
Article Registration Fees 2000
Payable for undergoing course:-
Orientation Course Fee 3000
ITT Course Fee 4000

Recommended Read for Direct Entry Students

  1. Detailed Procedure for enrollment through Direct Entry Scheme
  2. Application Form for enrollment through Direct Entry Scheme

In case of any query regarding the Direct Entry Scheme, please leave your query here on our Q&A Forum.

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