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.
CAP-I
Marks
Paper 1:
Fundamentals of Accounting
100
Paper 2:
Mercantile Laws & Fundamentals of Economics
100
Part A: Mercantile Laws (50 Marks)
Part B: Fundamentals of Economics (50 Marks)
Paper 3:
Fundaments of Management & Commercial
Mathematics & Statistics
100
Part A: Fundamentals of Management (50 Marks)
Part B: Commercial Mathematics & Statistics (50 Marks)
CAP-II
Group-I
Paper 1:
Advanced Accounting
100
Paper 2:
Audit & Assurance
100
Paper 3:
Corporate & Other Laws
100
Group-II
Paper 4:
Financial Management
100
Paper 5:
Cost & Management Accounting
100
Paper 6:
Business Communications & Marketing
100
Paper 7:
Income Tax & VAT
100
CAP-III
Group-I
Paper 1:
Advanced Financial Reporting
100
Paper 2:
Advanced Financial Management
100
Paper 3:
Advanced Auditing & Assurance
100
Paper 4:
Corporate Laws
100
Group-II
Paper 5:
Management Information & Control System
100
Paper 6:
Advanced Taxation
100
Paper 7:
Advanced Cost & Management Accounting
100
Paper 8:
Strategic Management & Decision Making Analysis
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.
