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IPCC

PCC or Integrated Professional Competence Course is the second level of Chartered Accountancy examinations. A person can take the IPCC Examination after passing CPT and nine months of study. IPCC has two groups of seven subjects. Group – I consists of four subjects and Group – II of three subjects.

Group I:

Paper 1 : Accounting
Paper 2 : Business Laws, Ethics and Communication
Paper 3 : Cost Accounting and Financial Management
Paper 4 : Taxation

Group II:

Paper 5 : Advanced Accounting
Paper 6 : Auditing and Assurance
Paper 7 : Information Technology and Strategic Management

A passing grade in IPCC is awarded if the candidate obtains 40% marks in each subject (a subject is attributed 100 marks) and an aggregate of 50% in the aggregate in each group. Benefit of set-off is also available if the candidate appears for both groups together and obtains 50% collectively in both groups, even if he fails to obtain an individual aggregate of 50% in the each group independently.


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