What is CA IPCC?

Chartered Accountancy (CA) IPCC (Integrated Professional Competency Course) is the second level examination of the CA course, conducted by ICAI (Institute of Chartered Accountants of India). It can be attempted by any candidate who has passed the first level (CPT) exams and the 10+2 (intermediate) examination and has completed nine months of study or by a graduate who has scored minimum prescribed marks.

Course Structure and Exam Pattern

IPCC examination consists of seven papers divided into two groups – Group I (four subjects) and Group II (three subjects). The details are as follows:

Group 1:

  • Paper 1: Accounting (100 marks)
  • Paper 2: Business Laws, Ethics and Communication
  • Part 1: Law (60 marks)
  • Part II: Business Ethics (20 marks)
  • Part III: Business Communication (20 marks)
  • Paper 3: Cost Accounting and Financial Management
  • Part 1: Cost Accounting (50 marks)
  • Part II: Financial Management (50 marks)
  • Paper 4: Taxation
  • Part 1: Income Tax (50 marks)
  • Part II: Service Tax (25 marks) and VAT (25 marks)

Group 2:

  • Paper 5: Advanced Accounting (100 marks)
  • Paper 6: Auditing and Assurance (100 marks)
  • Paper 7: Information Technology and Strategic Management
  • Section A: Information Technology (50 marks)
  • Section B: Strategic Management (50 marks))

CA IPCC Exam Eligibility Criteria

The candidate can appear in both the groups at once or take the examinations one by one, as per the CA IPCC Time Table. Passing grade entails a minimal of 40% score in each subject and aggregate of 50% in each group. In case the candidate appears for both groups together, there is a benefit of recognizing 50% aggregate overall, even if an aggregate of 50% in each individual group is not achieved. A failure to achieve the required scores means reattempting all the subjects in one or both the groups, as the case may be.


After clearing Group 1 of IPCC, it is mandatory for a candidate to undergo three years training with members who are in practice. This is called articleship. This can be done as an articled clerk with a practicing CA or as an audit clerk with the auditing department of a recognised and approved organization.

Those students who have joined CA curriculum via the Direct Entry Scheme can actually start their articleship without appearing for the CA IPCC exams and would need to complete 9 months of articleship before appearing for the IPCC exam.

Study Plan:

It is important for a student to be ready with thorough preparation for exams, with at least 2 hours of study if undergoing article training. During leave, one must put in 14 hours of daily study. There has to be equal focus on the study and practice manuals. Past papers over the last five or six examinations must be thoroughly solved and also a number of revision test papers must be solved. Care must be taken to quote the correct Section is law related exams. A strict schedule must be made and adhered to.

Understanding confusing basics and how to tackle the exam papers

The IPCC confusing concepts, past papers etc. can be well understood via short videos available on your mobile app. This is where Robomate+ app can help with interactive and engaging content. With such reference by your side, all the time, a candidate will have the freedom and flexibility to clarify doubts and get tips on how to prepare and crack the exam papers.

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