Institute of Chartered Accountants of Nepal (ICAN) was established under a special act, The Nepal Chartered Accountants Act, 1997 to enhance social recognition and faith of people at large in the accounting profession by raising public awareness towards the importance of
accounting profession as well as towards economic and social responsibility of the accountants, and to contribute towards economic development of the country. The Institute is an autonomous body and is fully authorized by the Act to regulate
accountancy profession in Nepal.
Students who have appeared +2 examinations or any other intermediate degree from any stream and ensure success in the examination can enroll.
The Foundation course consists of three papers with 300 full marks.
The Foundation course consists of three papers with 300 full marks.
CPT (Common Proficiency Test)
Marks
Section A:
Fundamentals of Accounting
60
Section B:
Mercantile Laws
40
Section C:
General Economics
50
Section D:
Quantitative Aptitude
50
IPCC (Integrated Professional Competence Course)
Group-I
Paper 1:
Accounting
100
Paper 2:
Business Law, Ethics & Communication
100
Paper 3:
Cost Accounting & Financial Management
100
Paper 4:
Taxation
100
Group-II
Paper 5:
Advanced Accounting
100
Paper 6:
Auditing & Assurance
100
Paper 7:
Information Technology & Strategic Management
100
CA Final
Group-I
Paper 1:
Financial Reporting
100
Paper 2:
Strategic Financial Management
100
Paper 3:
Advanced Auditing and Professional Ethics
100
Paper 4:
Corporate and Allied Laws
100
Group-II
Paper 5:
Advanced Management Accounting
100
Paper 6:
Information Systems Control and Audit
100
Paper 7:
Direct Tax Laws
100
Paper 8:
Indirect Tax Laws
100
Examinations are held twice a year (June & December). However, a student is required to complete the prescribed period from the date of registration to appear in the examination.
A student is declared passed if he / she secures a minimum of 50% in aggregate and 40% in each subject in each level.
CIM charges affordable fee to its students. However, they need to pay the amount required by ICAN or ICAI as registration, examination and other compulsory fees.
