Difference between PCC and IPCC
As per the new scheme, a CPT passed student can register for Integrated Professional Competence Course (name of
Professional Competence Course (PCC) under the new scheme is Integrated Professional Competence Course) without article registration and can sit in new IPCC exam after 9 months of registration.
The Integrated Professional Competence Course comprises of 2 groups.
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Group 1
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Group 2
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1. Accounting
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1. Advanced Accounting
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2. Business Laws, Ethics and Communication.
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2. Auditing and Assurance
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3. Cost Accounting and Financial Management
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3. Information Technology and Strategic Management.
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4. Taxation
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Only on passing group I of IPCC, a student shall be eligible to get registered for articles which shall now be for a period of 3
years as against existing requirement of 3 ½ years.
Further, under the new scheme a student shall be eligible to sit in Final exam in last six months of his articleship as against the existing condition to sit in Final examination only after completion of articles.
All such students getting registered for IPCC on or before 31st January, 2009 shall be eligible to sit in new IPCC examination
scheduled for November 2009 as they shall complete 9 months of study course, 100 hours of Information Technology Training and
Orientation Course by that time.
The summary of the procedure is as mentioned below:
ØPass CPT examination
ØRegister/Enroll for Integrated Professional Competence Course(IPCC)
ØComplete 9 months of Study Course
ØComplete 100 hours of Information Technology Training (ITT)
ØComplete Orientation Course (35 hours spread over one week)Pass Group I or both Groups of Integrated Professional Competence Examination (IPCE)
ØRegister as Articled Assistant for a period of 3 years
ØPass Group II of IPCC if not already passed
ØAppear in Final Examination during last 6 months of 3 years of articled training
ØPass both the Groups of Final examination
ØGet Final Examination Certificate
ØComplete remaining period of articled training, if applicableComplete Course on General Management and Communication Skills
ØEnroll as a member of ICAI and designate as “Chartered Accountant”
The following table will clarify the difference between the existing Professional Competence Course and the newly launched
Integrated Professional Competence Course
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PCC and Articleship on or before 31st January, 2009/Get
registered for IPCC without Articleship
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PCC
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IPCC
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PCC/IPCC – Exam Due
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November 2010
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November 2009
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Result of PCC/IPCC Exam
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January 2011
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January 2010
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Registration of Articleship under IPCC
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NA
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January 2010
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Completion of Articleship under PCC/IPCC
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June 2012
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January 2013
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Final Exam Due
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November 2012
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November 2012
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Result of Final Exam
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January 2013
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January 2013
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