I am a IPCC registered student. I have one doubt. can I appear IPCC exam on Unit wise as per CA Regulations 37C (1)? Can any expert please clarify my doubt?
Regards, -Siva.
Sir, my doubt is can i appear exams on Unit wise not Group wise.
01 August 2024
No, you cannot appear for IPCC (Integrated Professional Competence Course) exams on a unit-wise basis. The examination system for IPCC is structured around groups rather than individual units. Here's a breakdown of how it works:
### **IPCC Exam Structure:**
1. **Two Groups:** - IPCC exams are divided into **Group 1** and **Group 2**. - You need to appear for all subjects in a particular group together.
2. **Group-Wise Examination:** - Each group consists of multiple papers, and you have to take all the papers in that group in the same examination attempt. - For example, Group 1 includes subjects like Accounting, Business Law, Costing, and Taxation. You need to appear for all these subjects together in the Group 1 exams.
3. **Attempt Flexibility:** - You can choose to attempt either Group 1 or Group 2 in any given attempt. You can also choose to attempt both groups in the same attempt. - However, you cannot choose to appear for individual papers or units separately.
### **Important Points:**
- **Pass Both Groups:** - You need to pass all the subjects in a group to clear that group. - You can carry forward the papers you have cleared to future attempts if you are re-attempting any papers from the other group.
- **Exemption:** - If you score above 60% in any paper, you will be granted an exemption in that paper for future attempts, but you still need to attempt the remaining papers in the same group.
### **Preparation Tips:**
- **Study Plan:** - Prepare a study plan that covers all the subjects in the group you are attempting. - Allocate specific times for each subject and focus on understanding the concepts comprehensively.
- **Mock Tests:** - Take mock tests and practice papers to gauge your preparation level and get accustomed to the exam format.
- **Seek Guidance:** - If you need specific guidance or help with preparation, consider joining a coaching institute or study group.
In summary, you have to appear for IPCC exams in groups and not on a unit-wise basis. Make sure to plan your study schedule accordingly and focus on all subjects within the groups you intend to appear for.