1 THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA COMMON PROFICIENCY TEST - CPT Session I: Section A: Fundamentals of Accounting 60 Marks Section

B: Mercantile Laws 40 Marks Session II: Section C: General Economics 50 Marks Section D: Quantitative Aptitude 50 Marks IPCC (Inter) Group I Paper 1:Accounting (100 marks) Paper 2:Law, Ethics and Communication Part I: Law (60 marks) Business Laws (30 marks) Company Law (30 marks) Part II: Business Ethics (20 marks) Part III: Business Communication (20 marks) Paper 3:Cost Accounting and Financial Management Part I: Cost Accounting (50 marks) Part II: Financial Management (50 marks) Paper 4:Taxation Part I: Income-tax (50 marks) Part II: Service Tax (25 marks) and VAT (25 marks) Group II 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) Final (New) Course Group I Paper 1: Financial Reporting (100 Marks) Paper 2: Strategic Financial Management (100 Marks) Paper 3: Advanced Auditing and Professional Ethics (100 Marks) Paper 4: Corporate and Allied Laws (100 Marks) Section A: Company Law (70 Marks) Section B: Allied Laws (30 Marks) Group II Paper 5: Advanced Management Accounting (100 Marks)

Paper 6: Information Systems Control and Audit (100 Marks) Paper 7: Direct Tax Laws (100 Marks) Paper 8: Indirect Tax Laws (100 Marks) Section A: Central Excise (40 Marks) Section B: Service Tax & VAT (40 Marks) Section C: Customs (20 Marks) ICSI Foundation Programme 1. 2. 3. 4. English and Business Communication Economics and Statistics Financial Accounting Elements of Business Laws and Management

Inter---Executive Programme Module I 1. General and Commercial Laws 2. Company Accounts, Cost and Management Accounting 3. Tax Laws Module II 4. Company Law 5. Economic and Labour Laws 6. Securities Laws and Compliances Final----Professional Programme Module I 1. Company Secretarial Practice 2. Drafting, Appearances and Pleadings Module II 3. Financial, Treasury and Forex Management 4. Corporate Restructuring and Insolvency Module III 5. Strategic Management, Alliances and International Trade 6. Advanced Tax Laws and Practice Module IV 7. Due Diligence and Corporate Compliance Management 8. Governance, Business Ethics and Sustainability

ICWAI FOUNDATION Paper1: Organization & Management Fundamentals Paper2: Accounting Paper 3: Economics and Business Fundamentals Paper 4 : Business Mathematics, Statistics INTERMEDIATE Group I Paper 5: Financial Accounting Paper 6: Commercial and Industrial Laws and Auditing Paper 7: Applied Direct Taxes Group II Paper 8: Cost & Management Accounting Paper 9 : Operation Management and Information Systems Paper 10: Applied Indirect Taxes FINAL Group III Paper Paper Paper Paper 11:Capital Market Analysis & Corporate Laws 12: Financial Management & International Finance 13:Management Accounting -Strategic Management 14:Indirect & Direct - Tax Management

Group IV Paper 15: Management Accounting Enterprize Performance Management Paper 16: Advanced Financial Accounting & Reporting Paper 17: Cost Audit & Operational Audit Paper 18: Business Valuation Management