Academics

CHARTERED ACCOUNTANCY

With only a decade long history in Nepal, Chartered Accountancy is a dream profession of large number of students. It is a challenging profession that offers Self-Practice or Job Opportunities in the area of Accountancy, Auditing, Corporate, Finance, Project and other area. The CA course provides a multi-faceted perspective to the CA aspirants ranging from economics and operations of a business to its auditing, financing and legal aspects.

CA as a PROFESSION

The prefix ‘CA’ added in the name is the symbol of trust. The title is an internationally recognized professional designation. CA license is the accounting professional’s highest standard of competence, a symbol of achievement and assurance of quality.

 CAs frequently occupy management positions of various leading organizations and carries a very high brand image in the society. They are synonymous to the financial field and considered inseparable from the top level management. They are now expected to have a greater understanding of and experience in various sectors including 

• Banking, Insurance and Financial Institutions 

• Private Business Houses 

• Public Sectors 

• Government Organizations 

• Hospitality Sectors 

• Telecommunication Organizations 

• Manufacturing Houses . Hospitals, Colleges and Other Service Sectors 

• I/NGOs, Development Sectors etc. 

Recognized and respected internationally, a qualification in Chartered Accountancy will also bring global mobility, with Chartered Accountants in constant demand both at home and abroad..

 CA UNDER ICAI

The Institute of Chartered Accountants of India (ICAI) is a statutory body established under the Chartered Accounts Act, 1949 for the regulation of the profession of Chartered Accountants in India. During its 72 years of existence, ICAI has achieved recognition as a premier accounting body not only in India but throughout the globe. ICAI now is ranked as the second largest accounting body in the whole world. 

Eligibility

Minimum eligibility to study the Foundation : 10+2 pass or result awaiting students in any discipline.

Expenses Details

Registration and Exam Fees :

 

Example Table
PARTICULARS CPT IPCC CA FINAL
Regn. Fees* 19,500 32,000 38,700
Exam Fees* 4,500 6,500 6,500

*Fees are subject to change as per the decision of ICAI.

*Figures are in NRs.

*The above fees is exclusive of coaching fees, which varies from institute to institute.

SUBJECT OF CA COURSE UNDER ICAI

 LEVEL

Foundation

(8 Months)

 SECTION

  1. Principles and Practices of Accounting
  2. Business Law & Business Correspondence and Reporting.
  3. Business Mathematics & Logical Reasoning
  4. Business Economics & Business and Commercial Knowledge.

 LEVEL

Intermediate

(This level contains Eight Papers 

divided into two groups 9 Months)

 PAPER

  1. Accounting
  2. Corporate Laws and Other Laws
  3. Cost & Management Accounting
  4. Taxation
    • Part I – Income Tax
    • Part II –  Service Tax & VAT
  5.  Advanced Accounting
  6. Auditing & Assurance
  7. Enterprise Information System & Strategic Management
  8. Financial Management and Economics for Finance

 LEVEL

Final

(This Level contains eight papers

divided into two groups 3 years)

 PAPER

  1.  Financial Reporting
  2. Strategic Financial Management
  3. Advanced Auditing & Professional Ethics
  4. Corporate & Allied Laws
    • Section A – Company Laws
    • Section B – Allied Laws
  5. Advanced Management Accounting
  6. Information System Control & Audit
  7. Direct Tax Laws
  8. Indirect Tax Laws
    • Section A – Central Excise
    • Section B – Service Tax & VAT
    • Section C – Customs

 CA UNDER ICAN

The Institute of Chartered Accountants of Nepal (ICAN) is an autonomous body established under the Nepal Chartered Accounts Act, 1997 which undertakes accountancy profession in Nepal. Its head office is located in Satdobato , Lalitpur.

CA course under ICAN involves in-depth theoretical education and practical training , impacting a sound analytical and problem solving skills to the students.

Under ICAN CA course can be classified into three levels:

1. CAP-I Six Months

2. CAP-II Nine Months

3.CAP-III Three Years (Including Practical Training)

 

Eligibility

Minimum eligibility to study the Foundation : 10+2 pass or result awaiting students in any discipline.

Expenses Details

Registration and Exam Fees :

 

Example Table
PARTICULARS CAP-I CAP-II CAP-III
Regn. Fees* 30,100 33,200 40,900
Exam Fees* 3,200 7,200 8,200

*Fees are subject to change as per the decision of ICAN.

*Figures are in NRs.

*The above fees is exclusive of coaching fees, which varies from institute to institute.

SUBJECT OF CA COURSE UNDER ICAN

 LEVEL

LEVEL CAP-I/Foundation

(This course contains three papers with 300 full marks)

 SECTION

      1. Fundamentals of Accounting
      2. Mercantile Law
        3. Fundamentals of Economics
      3. Fundamentals of Management
        4. Commercial Mathematics & Statistics

 Level

CAP-II/Intermediate

(This course contains seven papers with 700 full marks)

 PAPER

  1. Advanced Accounting
  2. Audit and Assurance
  3. Corporate & Other Laws
  4. Financial Management
  5.  Costs & Management Accounting
  6. Business Communication & Marketing
  7. Income Tax & VAT

 LEVEL

CAP-III/Final Level:

(This course contains eight papers with 800 full marks)

 PAPER

  1.  Advanced Financial Reporting
  2. Advanced Financial Management
  3. Advanced Auditing & Assurance
  4. Corporate Laws
  5. Management Information & Control system
  6. Advanced Taxation
  7. Advanced Cost & Management Accounting
  8. Strategic Management Decision Making Analysis