Please clarify, that after obtaining Accounting Technician certificates, whether the candidate can appear for CA final exam or not?
CA ADITYA SHARMA
(CA IN PRACTICE )
(16719 Points)
Replied 18 August 2011
YES IF PASSED THE BOTH GROUPS AND DONE PRESCRIBED PERIOD IOF ARTICLESHIP
Annu.R
(CA,CS,B.Com)
(2788 Points)
Replied 18 August 2011
No, CA finalexam required for ATC.........even IPCC Group-II aslo not required.
hemant
(job)
(468 Points)
Replied 18 August 2011
There is no relationship between appearing in CA final exam and getting ATC.
so one can appear in CA final exam after obtaining ATC.
Obtaining ATC dosen't mean no more CA final student.
charmi
( )
(23 Points)
Replied 19 August 2011
i hav cleared ippc 1st group can i still register for atc
hemant
(job)
(468 Points)
Replied 19 August 2011
@ Charmi
No, only after clearing IPCC both group and on completion of articleship u r eleigible for ATC
Annu.R
(CA,CS,B.Com)
(2788 Points)
Replied 19 August 2011
If you don't read the complete FAQ for ATC then please don't give the wronge advice to new commerce.It will effects the life of that our collegeous........
I posted and attached the FAQ for ATC several times on CCI that was issued by ICAI at the time of ATC introduced by the ICAI......
I am pasting again below instead of attch.....Please read it carefully:-
ACCOUNTING TECHNICIAN COURSE (ATC)
FREQUENTLY ASKED QUESTIONS
1. What is an Accounting Technician Course (ATC)?
Accounting Technician Course (ATC) is a course which clubs practical applications with the
theoretical education through one year work experience. This enables the students to get absorbed
in Industries and fit in the middle level Accounting and Tax consultancy profession.
Accounting Technician Course is equivalent to Group-I of IPCC subject wise and syllabus
wise, but eligibility conditions differ.(For details refer to IPCC). A candidate who does not wish to
complete erstwhile Intermediate/PEII/PCC/IPCC may opt for ATC.
2. What are the benefits of ATC?
After passing the relevant papers in Accounting Technician Examination, the students of
ATC are required to have work experience in Industry under employed Chartered Accountants. The
students will get in-house experience. This will create a line of middle-level accountants in the
country. Apart from this, there is a scope to students to become tax consultants in taxation.
3. Who can join ATC?
a) A candidate is eligible for enrolment to ATC on passing the Common Proficiency Test and
Senior Secondary Examination (10+2 examination) conducted by an examining body constituted by
law in India or an examination recognized by the Central Government as equivalent thereto.
Or
b) A candidate who has already passed Chartered Accountants Entrance Examination or
Foundation Examination or Professional Education (Examination – I) shall be eligible for enrolment
to Accounting Technician Course subject to complying with relevant conditions.
Or
c) A candidate who was already registered for erstwhile Chartered Accountants
Intermediate Examination or Professional Education (Course – II) or Professional Competence
Examination cum article ship shall be eligible for enrolment/ conversion to Accounting Technician
Course subject to complying with relevant conditions.
4. What is the procedure for applying for admission to the ATC?
A student is required to apply for registration in the prescribed form.
- A student may buy Prospectus remitting Rs. 100. The Registration Application form will be
supplied with Prospectus available at sales counter of decentralized offices.
- Alternatively, the application form can be downloaded from our website www.icai.org as
per the link https://220.227.161.86/14262ipcc_re_regform.pdf. While submitting the filled-in
application form, a student has to remit Rs. 100 for Prospectus along with registration fee.
- The prospectus can also be procured by post from any of the Regional Offices of the
Institutes given in point 6 below on payment of Rs. 140 (Rs.40 towards postal charges).
5. What are the enclosures to be submitted along with the application for registration to ATC?
A student should submit the following along with the ATC enrolment form:
1) Prescribed registration fee as given in point 7 in the form of Demand Draft drawn in
favour of the Secretary, The Institute of Chartered Accountants of India payable at either New
Delhi/ Mumbai/ Chennai/ Kolkata/ Kanpur as the case may be depending upon the place of
residence of the Student.
2) Proof of passing the Common Proficiency Test and Senior Secondary Examination (10+2
examination) conducted by an examining body constituted by law in India or an examination
recognized by the Central Government as equivalent thereto.
Or
Proof of passing Chartered Accountants Entrance Examination or Foundation Examination or
Professional Education (Examination – I) subject to complying with relevant conditions. Or
Proof of registration for erstwhile Chartered Accountants Intermediate Examination or
Professional Education (Course – II) or Professional Competence Examination cum article ship shall
be eligible for enrolment/ conversion to Accounting Technician Course subject to complying with
relevant conditions.
6. Where to procure prospectus and submit / dispatch filled – in application form?
The application form can be obtained and/ or submitted to the following Regional Offices of
the Institute in consonance with the address of the student as stated below along with prescribed
price as stated in point 4 above:
Students belong to
Dispatch address
Gujarat, Maharashtra, Goa and the Union Territories
of Daman & Diu and Dadra & Nagar Haveli
Western India Regional Council
The Institute of Chartered Accountants of India
ICAI BHAWAN, “Anveshak” 27 Cuffe Parade,
Colaba Post Box No. 6081, Mumbai – 400 005
Phone: 022-39893989, Fax: 022-39802953
E-mail: wro @ icai.org
Andhra Pradesh, Kerala, Karnataka, Pondicherry,
Tamil Nadu and the Union Territory of Lakshadweep
Southern India Regional Council
The Institute of Chartered Accountants of India
ICAI BHAWAN
122, M.G. Road, Post Box No. 3314
Nungambakkam, Chennai – 600 034
Phone: 044-39893989, Fax: 044-30210355
E-mail: sro @ icai.org
Assam, Meghalaya, Nagaland, Orissa, West Bengal,
Manipur, Tripura, Sikkim, Arunachal Pradesh, Mizoram
and the Union Territory of Andaman-Nicobar
Eastern India Regional Council
The Institute of Chartered Accountants of India
ICAI BHAWAN, 7, Anandilal Poddar Sarani,
(Russell Street) Kolkata – 700 071
Phone: 033-39893989, Fax: 033-30211145
E-mail: ero @ icai.org
Uttar Pradesh, Bihar, Madhya Pradesh, Rajasthan,
Uttaranchal, Chhatisgarh and Jharkhand
Central India Regional Council
The Institute of Chartered Accountants of India
ICAI BHAWAN, Post Box No. 314, 16/77B,
Civil Lines, Kanpur – 208 001
Phone: 0512-3989398, Fax: 0512-3011173
E-mail: cro @ icai.org
Delhi, Haryana, Himachal Pradesh, Jammu & Kashmir,
Punjab and the Union Territory of Chandigarh
Northern India Regional Council
The Institute of Chartered Accountants of India
ICAI BHAWAN, 52-54, Vishwas Nagar,
Delhi – 110032
Phone: 011-39893990, Fax: 011-30210680
E-mail: nro @ icai.org
The student should make the draft payable accordingly to Mumbai, Chennai, Kolkata,
Kanpur and New Delhi respectively.
7. What is the fee for registration of ATC?
A detail of fee structure is given below under 2 separate tables for easy understanding: INTEGRATED PROFESSIONAL COMPETENCE COURSE (IPCC) REGISTRATION FEE: Fees to be
charged from the students registering for Integrated Professional Competence Course (IPCC)/ Accounting
Technician Course (ATC) – students who have passed CPT and passed 10+2 examination or passed
Entrance Examination or Foundation Examination or Professional Education (Examination – I):
Various
charges
1 2 3 4 5 6
Both
Groups
of IPCC
(Witho
ut
articles
)
Both
Groups
of IPCC
(Witho
ut
articles
)
Both
Groups
of IPCC
& ATC
(Witho
ut
articles
)
Both
Groups
of IPCC
& ATC
(Witho
ut
articles
)
Grou
p I
of
IPCC
Grou
p I
of
IPCC
Group
II
of IPCC
(Witho
ut
articles
)
Group
II
of IPCC
(Witho
ut
articles
)
Group
II
of
IPCC
(With
article
s)
Group
II
of
IPCC
(With
article
s)
Accounti
ng
Technici
an
Course
Accounti
ng
Technici
an
Course
Rs. $ Rs. $ Rs. $ Rs. $ Rs. $ Rs. $
Registrati
on fee for
ATC
- 1,000 % % %% %% - 1,000
Registrati
on fee
with BOS
1,000 1,000
1,00
0
1,000 1,000 -
Registrati
on fee for
Orientatio
n
Programm
e
1,000 1,000
1,00
0
1,000 @
- 1,000
Registrati
on fee for
100 hours
ITT
2,000 2,000
2,00
0
2,000 @
- 2,000
Registrati
on fee for
one year
work
experienc
e
- ** ** ** ** ** ** - 2,000
Tuition
fee for
ATC
- - - - - 3,000
Tuition
fee for
IPCC
4,000 4,000
3,00
0
3,000 3,000 -
Students’
Activities
Fee
1,000* 1,000*
1,00
0*
1,000* 1,000* 1,000*
Students’
Associatio
n Fee
- - - - 1,000 -
Registrati
on fee as
articled
assistant
- - - - 1,000 -
TOTAL
FEES
9,000 550 10,000 600
8,00
0
500 8,000 500 7,000 400 10,000 600
* To be charged only once at the time of initial registration.
** Students who opt for ATC along with both groups of IPCC/ Group I of IPCC/ Group II of IPCC have to pay Rs. 2,000/- or $50
towards Registration fee for one year work experience.
% Students who wish to register for ATC along with Group I of IPCC has to pay Rs. 1,000/- towards ATC registration. No separate
study materials will be issued for ATC. Foreign students have to pay $ 50 in addition to the prescribed fee given above.
%% Students who wish to register for ATC along with Group II of IPCC has to pay Rs. 2,000/ - (Rs.1,000/- towards ATC registration
fee and Rs. 1,000/- towards tuition fee). Separate study material will be issued for ATC. Foreign students have to pay $ 50 in
addition to the prescribed fee given above.
@ Students who wish to register ONLY for Group II of IPCC has to pay Rs. 3,000/- (Rs. 1,000/- towards Registration fee for
Orientation Programme and Rs. 2,000/- towards Registration fee for 100 hours IT Training) and need not pay Rs. 3,000/- while
registering for the other group subsequently.
B. Fees to be charged from the students registering for Integrated Professional Competence Course
(IPCC)/ Accounting Technician Course (ATC) but who are already registered for erstwhile Intermediate
Examination or Professional Education (Course-II) or Professional Competence Examination:
Fee Details
Registration
fee for ATC
Registration
fee with
BOS
Registration
fee for
Orientation
Programme
**
Registration
fee for
100 hours
ITT
Registration
fee for one
year work
experience
Tuition
fee
for
ATC
Tuition
fee for
IPCC
Students’
Activities
Fee
Students’
Association
Fee
Registration
fee as
articled
assistant
TOTA
FEES
A
Intermediate
(Articles
completed/
partially
completed)*
*As per
announcement
of switchover
from CA
Intermediate/
PE-II to IPCC
Erstwhile Intermediate/ PE-II Students shall have to pay Rs. 1,500/- towards cost of study
material for Integrated Professional Competence Course (IPCC), by way of Demand Draft
drawn in favour of “The Secretary, The Institute of Chartered Accountants of India,
payable at Mumbai, Chennai, Kolkata, Kanpur or Delhi”, as the case may be.
Note:
1) Students who wish to join for Accounting Technician Course (ATC) have to add Rs. 1,000/-
towards ATC registration.
2) Registration fee for Information Technology Training (ITT) is Rs. 2,000/-. A separate fee of
Rs. 4,000/- has to be paid for undergoing ITT classes.
Professional
Education
(Course – II)
(Without
articles)*
*As per
announcement
of switchover
from CA
Intermediate/
PE-II to IPCC
C
Professional
Education
(Course – II)
(With
articles)*
*As per
announcement
of switchover
from CA
Intermediate/
PE-II to IPCC
Fee Details
Registration
fee for ATC
Registration
fee with
BOS
Registration
fee for
Orientation
Programme
**
Registration
fee for
100 hours
ITT
Registration
fee for one
year work
experience
Tuition
fee
for
ATC
Tuition
fee for
IPCC
Students’
Activities
Fee
Students’
Association
Fee
Registration
fee as
articled
assistant
TOTA
FEES
D
Professional
Competence
Course
Both Groups of - - 1000 - ^^ - 4000 1000* - - 6000 IPCC
Both Groups of
IPCC + ATC
1000 - 1000 - ^^ - 4000# 1000* - - 7000
Group I of IPCC - - 1000 - ^^ - 3000 1000* - - 5000
Group I of IPCC
+ ATC
1000 - 1000 - ^^ - 3000# 1000* - - 6000
ATC 1000 - 1000 - ^^ 3000 - 1000* - - 6000
Group II of IPCC - - 1000 - ^^ - 3000 1000* - - 5000
Group II of IPCC
+ ATC
1000 - 1000 - ^^ - 4000 1000* - - 7000
* To be charged only once at the time of initial registration.
** Student has to undergo Orientation Programme only once either in IPCC or ATC.
# No separate study material will be issued to ATC opted students. Since Group I of IPCC and ATC course study materials are same.
^^ Students not completed prescribed period of articleship will be required to pay Rs. 2000/- as registration fee for one year work
experience.
8. What are the subjects to be studied in ATC?
Four subjects of study in Accounting Technician Examination are –
Paper 1: Accounting (100 marks)
Paper 2: Business Laws, Ethics and Communication
Part I: Business Laws (60 marks)
Business Laws (30 marks)
Company Law (30 marks)
Part II: Ethics (20 marks)
Part III: Communication (20 marks)
Paper 3: Cost Accounting and Financial Management (100 marks)
Part I: Cost Accounting (50 marks)
Part II: Financial Management (50 marks)
Paper 4: Taxation (100 marks)
Part I: Income-tax (50 marks)
Part II: Service Tax (25 marks) and
VAT (25 marks)
The level of knowledge expected of students in the above subjects is ‘working knowledge’.
Detail syllabus may be downloaded from www.icai.org.
9. What is the eligibility criterion to appear in the Accounting Technician Examination (ATE)?
(1) A candidate shall be admitted to Accounting Technician Examination if:
(a) he is enrolled for the Accounting Technician Level course from the concerned Regional
Office;
(b) he produces a certificate to the effect that he has undergone a study course, for a
period not less than nine months as on the first day of the month in which the
examination is held;
(c) he has undergone 35 hours orientation programme before appearing for ATE.
(c) he has completed 100 hours Information Technology Training or Computer Training
Programme.
(2) He shall pay such examination fee as may be fixed by the Council.
10. Whether the student has to undergo any articled training before appearing for Accounting
Technician Examination?
No. In Accounting Technician Course there is no requirement for articleship training for the
student, but the student has to undertake one year Work Experience after passing ATC for
obtaining Accounting Technician Level Certificate. However, student before appearing for the
Accounting Technician Examination, has to undergo study course through distance education method for nine months apart from attending 35 hours Orientation Programme and 100 hours
Information Technology Training (ITT).
11. What is Study Package?
The Board of Studies provides a comprehensive study package of all subjects, revisionary
test papers and suggested answers to the questions set in various examinations, information
technology training modules and training guide.
12. What is the mode of imparting theoretical education?
The Board imparts theoretical instruction through correspondence method (distance
education) to the students of the CPT course, ATC/ IPCC and Final (New) courses. A wide array of
modern methods is also used for imparting theoretical education which includes:
- Video CDs on various topics of CPT, ATC, IPCC and Final Courses;
- Guidance through guidance @ icai.org and e-sahaaytaa.
- Class room teaching through Live Virtual Classes
In addition, the Board of Studies organizes different modules of oral coaching/classroom
lectures through Regional Councils and Branches of the ICAI and accredited institutions.
13. What are the different modules for oral coaching?
There are two modules of oral coaching/ classroom lectures organized by the Board of
Studies through Regional Councils and Branches of the ICAI and accredited institutions. A student
can opt either of the oral coaching modules:
Module I
Crash Course Module
Crash course comprising of 100 days 3 hours per day
Total teaching
hours = 300
Module II
Regular Course Module
Regular course comprising of 175 days 2 hours per day
Total teaching
hours = 350
14. Where I can get the list of accredited institutions?
You can get the accredited institutions list by visiting our website www.icai.org.
15. Is there any fee for under going oral coaching modules?
Yes, fee to be charged for different modules of oral coaching will be fixed by the accredited
institutions.
16. Shall I get the study materials on the same day on which prescribed registration forms are
submitted?
Normally, students belonging to Mumbai, Chennai, Kolkata, Kanpur and New Delhi are
provided study materials on submission of the application form. Study materials are to be collected
in person. For outstation students, study materials are sent by post which takes normal postal
delivery time to reach the students.
17. What is Information Technology Training (ITT)?
A student has to pursue a course on 100 Hours ITT while undergoing for 9 months study
course of ATC. The 100 Hours ITT training would be provided in the ICAI computer labs located in
different parts of the country. A fee of Rs. 4000 would be charged by the concerned regional office/
accredited branch. The Board of Studies offers a set of study modules along with CDs covering
various topics of the ITT which a student should study while undergoing the training.
18. Is there any exemption available from ITT to students, who converts from PE-II/PCC?
Students who already underwent 250 hours Compulsory Computer Training under PE-II
course or students who underwent 100 hours Information Technology Training under PCC are
exempted from IT training in ATC. Intermediate students who converted/ are now converting to
ATC/IPCC have to undergo IT training if they have not undergone the same earlier. 19. What is Orientation Programme?
Orientation Programme is one week programme of 35 hours for the candidates registered for
ATC / IPCC. An ATC student has to undergo this programme before appearing for the first time for
the Accounting Technician Examination. In this programme students are given basic knowledge
regarding office procedures, communication skills, business environment, general commercial
knowledge and personality development. This programme is conducted by Regional Council and
Branches of the Institute. A separate fee of Rs. 3000 is charged per student for the course.
20. What is the work experience in ATC?
The unique feature of the Accounting Technician Course (ATC) curriculum is the supportive
and complementary Orientation Programme, 9 months study course & 1 year of work experience.
This will help the students to appreciate the underlying practical applications of the theoretical
instructions.
21. What are the guidelines to be followed while imparting the work experience?
Guidelines for Imparting Accounting Technician Training – 1 Year Work Experience:
i. A candidate who has passed Group I of the integrated professional competence course
exam, is eligible for registration to Accounting Technician Level / work experience.
ii. Member employed in an industrial / commercial / financial / service / not for profit
organization or company
(a) A member who is employed in an industrial / commercial / financial / service / not
for profit organization or company duly approved by the Institute would be eligible
to impart Accounting Technician Training to the eligible candidates.
(b) Criteria for the selection of industrial / commercial / financial / service / not for
profit organization or company:
(i) Paid up capital minimum Rs. 50 lakhs; or
(ii) Fixed assets minimum Rs. 1 crore; or
(iii) Turnover Rs. 10 crores; or
(iv) Gross receipts (in the case of not for profit organization they should be
registered under a statute) – Rs. 2 crores.
(c) Eligibility for members of the ICAI:
Experience of the members in years Number of vacancies
ACA with less than three years 1
ACA with three years and above 2
FCA with less than five years 5
FCA with five years and above 10
(d) The period of the Accounting Technician work experience shall be one year.
(e) The working hours for the Accounting Technician Trainee shall be in accordance with
the working hours of the organization in which he gets training.
iii. In the case of a member in practice
(a) a member in practice would also be eligible to impart Accounting Technician
Training to the eligible candidates.
(b) The period of training shall be one year. (c) The Accounting Technician Trainee will be eligible for such stipend as fixed by the
member.
(d) The working hours for the Accounting Technician Trainee shall be 35 hour per week
(under flexible mode) to be regulated by the principal in accordance with the
guidelines to be issued by the Council from time to time.
iv. On completion of the training period, the principal / organization is required to issue a
certificate in respect of the training.
22. In which areas Accounting Technician Trainee under goes 1 year work experience?
The principal shall impart training to the Accounting Technician Trainee in the areas of
accounting, taxation, financial management, corporate affairs and information technology as
given hereunder:
i. Accounting
Undertaking specific work relating to cash accounting, sales accounting, purchase
accounts, bank accounts, journals, etc.
Maintaining of primary books of accounts
Preparation of reconciliations
Preparation of accounts from incomplete records
Finalization of accounts and notes to financial accounts
Preparation of financial statements.
ii. Taxation
Computing of total income, deductions, rebates, reliefs and tax payable by the
assesses
Preparation and filing of Return of income, TDS returns and other documents
Preparation and filing of various returns under VAT, service tax etc.
iii. Information Technology
Data creation and analysis using databases and spread sheet program
Computer applications in areas like inventory control, financial accounting, payrolls,
share accounting, sales accounting, invoicing etc.
Preparation of system flow chart
Knowledge of internets and computer fraud detection techniques.
iv. Financial Management
Preparation of projected financial statements
Processing of loan applications with banks, financial institutions etc.
Projection of working capital and computation of working capital requirements
Preparation of budget.
v. Corporate Affairs
Applying for and obtaining name approval
Drafting Memorandum and Articles of Association
Matters relating to incorporation of a company Filing of various returns with the Registrar of Companies
Participation in the work relating to issue of shares, debentures etc including
compliance of SEBI guidelines
Note: The areas indicated above for training are only illustrative and not exhaustive. The
exact scope of Training Programme will be at the discretion of the member in Charge of
Training based on the nature of the Organization.
23. Whether a student who has already completed Articled Training and passed both groups of
Intermediate/PE-II has to undergo for 1 year work experience for Accounting Technician
Certificate?
No. Student who has already completed article training as prescribed in the relevant course
need not undergo 1 year work experience again; he can directly apply for the Accounting
Technician Certificate on-line or other wise with relevant documents.
24. What is the passing requirement under Accounting Technician Examination?
A candidate shall ordinarily be declared to have passed in ATE, if he -secures at one sitting
a minimum of 40 per cent marks in each paper of the group and a minimum of 50 per cent marks in
the aggregate of all the papers.
In addition, a student who has been granted exemption in a paper or more than one papers
of Professional Competence Examination or Professional Education (Examination–II) under
Regulation 37A (7) of the Chartered Accountants Regulation 1988, is granted exemption in the
corresponding paper in ATE also but candidate has to fulfill the passing requirement by securing
minimum of 40 per cent marks in each remaining paper/s of the group and a minimum of 50 per
cent marks in the aggregate of all the papers including exempted paper/s.
25. Is any exemption available to students who passed either of the groups in erstwhile
Intermediate/ PEE-II/ PCE and converted for ATC?
Yes. Candidates who passed earlier either of the group under erstwhile Intermediate/ PE-II/
PCE are required to appear and pass the remaining paper under ATE – Unit -1 or ATE – Unit -2 as
the case may be to pass the Accounting Technician Course.
If, the converted candidate has completed the articled training before conversion to ATC,
he can apply for the Accounting Technician Certificate once he passes the remaining papers of the
ATC.
26. What are the options available to the student after passing ATC?
Students who complete the Accounting Technician Course can register themselves for IPCC’s
second group and pursue Chartered Accountancy Course and can become member of the Institute.
Or he may choose to stop at this ATC stage only and look for employment.
27. Whether the student can take up employment during the period of 9 months course study
period?
No. students are not allowed to take up employment during 9 months study course period.
28. Whether a student who registers for IPCC both groups and passes both groups and
subsequently while under articleship wishes to get ATC certificate what are the conditions to
be fulfilled?
Or
If a student registers for IPCC only and after clearing first group commences his article ship but
after completion of one year of articleship wants to register for ATC, will he automatically
receive the ATC certificate or will he further undergo one year training under ATC?
- Student has to register himself for ATC
- He has to undergo 1 year work experience
- Orientation Programme and 100 Hours ITT completion certificates issued for IPCC are valid
for ATC course also.
29. Whether student gets any stipend/ salary during the period of 1 year work experience?
Institute is not insisting or regulating any payment/ stipend during the period of 1 year work
experience. However, it is left to the student-Industry/Organisation to get/pay the stipend/ salary
etc during the period of 1 year work experience.
30. Whether student is entitled for any leave during the period of 1 year work experience?
Student is eligible for leave during the 1 year work experience period as per the rules of the
organization where he is undergoing 1 year work experience.
31. What are the study materials a student gets on registration of ATC?
An ATC student gets following study materials:
Paper 1: Accounting
Paper 2: Business Laws, Ethics and Communication
Paper 3: Cost Accounting and Financial Management
Paper 4: Taxation
Apart from the above student also gets ITT training and Orientation Programme materials
for self study.
32. If a student register for ATC and both groups of IPCC, does he need to undergo 1 year work
experience separately?
Yes. Student has to undergo 1 year work experience separately for ATC certificate.
33. If PCC passed student wants to get ATC without switching over what is the procedure?
A student has to convert from PCC to ATC by filling the relevant form and by paying the
prescribed fee for conversion as given above.
34. Which is more advisable course for a student who has cleared CPT, to enroll himself for
IPCC or ATC or both? What will be the articled training period? Whether the student has to
undergo one year work experience for ATC separately?
The ICAI suggests the students to enroll for both IPCC and ATC. Since, student need not do
more for ATC certificate i.e. 9 months study course, 100 Hour ITT and Orientation Programme are
same for IPCC and ATC students and are compulsory, by this the student can save registration fee
and time and can ensure minimum basic qualification for Accounting and Taxation assignments in
the Industry. But for ATC certificate candidate has to undergo 1 year work experience, which is
separate from 3 years article ship under IPCC.
35. Whether form 112 is to be filled by the student who is undergoing 1 year work experience?
Under ATC, one year work experience student is undergoing is in the relationship of
employee and employer and he is not allowed to do any other course during this 1 year period.
36. Those students of Intermediate/PE-II who want to switch over to ATC & have already
passed one group of Intermediate/PE-II examination & have completed articleship, will they be
required to pay examination fees of Rs. 1000/- for the remaining papers along with ATC
registration fees? And will they be required to undergo 1 year work experience?
Students who have passed one of the groups in Intermediate/ PE-II/ PCC, have to pass
remaining papers of ATC as given in the unit scheme by examination division. Students should not
pay examination fee along with the registration fee. For examination purpose they have to fill examination application as per notification of the examination section and have to submit the
application form to examination division along with requisite fee.
Students who have completed their articleship under Intermediate/ PE-II/ PCC need not to
undergo 1 year work experience for ATC certificate.
CA Suraj Prasad Shaw
(Chartered Accountant)
(504 Points)
Replied 19 August 2011
Thanks Annu..
I just want to know that if a student who had already completed his articleship & also passed PCE and wants to enrolled for ATC. Then after obtaining the ATC whether he can be able to appeared for CA final or not? Please clarify.
CA Suraj Prasad Shaw
(Chartered Accountant)
(504 Points)
Replied 19 August 2011
| Originally posted by : hemant | ||
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@ Suraj Originally posted by : hemant There is no relationship between appearing in CA final exam and getting ATC. so one can appear in CA final exam after obtaining ATC. Obtaining ATC dosen't mean no more CA final student. |
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Thanks...................
Annu.R
(CA,CS,B.Com)
(2788 Points)
Replied 19 August 2011
ATC will not brake your route to appear for CA Final........You may get ATC certificate along with CA Final.....But, your Practical trainign will be 4 years.........3 years Articleship + 1 Year training for ATC..........and if you w'd like to get only ATC then you may get it without 2nd group of IPCC.
I think, Now, you are clear about ATC and CA final too.
Hetal
(B.com,M.com,IPCC-I)
(214 Points)
Replied 20 August 2011
I want to know that i have registered for both group of ipcc but not atc .
Now i cleared group- I so how can i register for atc?
Hetal
(B.com,M.com,IPCC-I)
(214 Points)
Replied 04 September 2011
i want to know if i have not paid registration fees for atc. If i want atc certificate what should i do?
Annu.R
(CA,CS,B.Com)
(2788 Points)
Replied 05 September 2011
You may register for this later or any time if you are/will/should not go for final.........if you want to complete/final CA course
then it will not give value or will not required for full CA.
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