The IPCC Exam, The Integrated Professional Competence Course, is an integral step for CA students. The IPCC Exam 2025 will be held between 2 May 2025 to 13 May 2025. This is one of the exams to check every candidate’s skills in accounting, taxation, law, and financial management. Passing the IPCC Exam is a precursor for further study for the CA Final. The exam is known for its challenging syllabus and rigorous evaluation, so aspiring Chartered Accountants need to prepare thoroughly.
IPCC Exam
IPCC Exam: It is the second level exam following the CA Foundation under the Chartered Accountancy course. The Institute of Chartered Accountants of India conducts this exam, which makes tests on various subjects relevant to accounting and finance. The exam is conducted twice a year, usually in May and November.
| Group | Exam | Date |
| Group 1 | Paper 1 | 2 May 2025 |
| Paper 2 | 4 May 2025 | |
| Paper 3 | 6 May 2025 | |
| Group 2 | Paper 4 | 8 May 2025 |
| Paper 5 | 10 May 2025 | |
| Paper 6 | 13 May 2025 |
IPCC Exam Pattern
Each paper was worth 100 marks and had a duration of 3 hours. The examinations tested the understanding of accounting, taxation, auditing, and other disciplines. These examinations were very critical for those hoping to build their careers in finance and accounting.
| IPCC Group 1 | ||
| Paper | Parts | Subject-wise Weightage |
| Paper 1 – Accounting | – | 100 |
| Paper 2 – Business Ethics, Laws and Communication | Part 1 – Law | 60 |
| Part 2 – Business Ethics | 20 | |
| Part 3 – Business Communications | 20 | |
| Paper 3 – Cost Accounting and Financial Management | Part 1 – Cost Accounting | 50 |
| Part 2 – Financial Management | 50 | |
| Paper 4 – Taxation | Part 1 – Income Tax | 50 |
| Part 2 – Service Tax and VAT | 25+25 | |
| IPCC Group 2 | ||
| Paper 5 – Advanced Accounting | – | 100 |
| Paper 6 – Auditing and Assurance | – | 100 |
| Paper 7 – Information Technology and Strategic Management | Section A – Information Technology | 50 |
Section B – Strategic Management | 50 | |
IPCC Full Form
The full form of IPCC is the Integrated Professional Competence Course. IPCC is the second or second-level course of the CA (Chartered Accountancy) degree (also known as CA Inter). Its curriculum is carried out by the ICAI(Institute of Chartered Accountants of India). Upon the satisfactory completion of this Integrated Professional Competence Course, an applicant is eligible for the final level in chartered accountancy.
IPCC covered the core areas like Accounting, Taxation, Business Law, and Auditing. Though replaced by CA Intermediate, most still call it an IPCC, mainly because those students who have pursued it from the earlier syllabus refer to it as an IPCC.
IPCC Syllabus
The IPCC syllabus was divided into two groups, with seven subjects in total. This bifurcation of the syllabus allowed students to appear for all the exams group-wise or all at once. Let’s have a look at the syllabus in detail:
| Group | Subjects | Description |
| Group 1 | Accounting | It focuses on the principles of accounting, the preparation of financial statements, and advanced topics such as partnership accounts and company accounts. |
| Business Laws, Ethics, and Communication | It covers key laws like the Indian Contract Act and the Companies Act and discusses ethical practices in the corporate world. | |
| Cost Accounting and Financial Management | Introduces cost concepts, budgeting, and financial decision-making. | |
| Taxation | This includes direct tax laws and indirect taxes like GST. | |
| Group 2 | Advanced Accounting | Builds on the foundational accounting knowledge and includes topics such as accounting for amalgamations and consolidated financial statements. |
| Auditing and Assurance | Covers auditing concepts, standards on auditing, and professional ethics. | |
| Information Technology and Strategic Management (ITSM) | Focuses on IT systems, enterprise resource planning, and strategies for effective management. |
IPCC Eligibility
For the CA aspirants, there are some mandatory eligibility requirements specified by the ICIA that they need to meet in order to apply for the exam. The official authorities hold the power to cancel the candidature of the participants in case of any discrepancy. Here is a list of prerequisites specified for the CA IPCC exam:
- Candidates who have attained the formal schooling of 10+2, have to qualify for the CA Foundation examination (also known as CPT) constituted by the official body or its equivalent determined by the government.
- Those who possess a graduate or postgraduate degree in Commerce with at least 55% or in streams similar to Commerce with 60% can join directly at the IPCC level.
- Undergraduates undertaking the final year of the degree can seek this level. Still, the documents stated will be proof, whereby the submission that the certificate can be sought six months after his enrollment. Without them, appropriate evidence will invite their registration to be annulled due to no refunded fees.
IPCC Fees
The fee structure of the IPCC course provides coverage for all the costs of registration, training, and exams. It caters to students who intend to register for both groups or one group. Fees for Indian nationals are detailed as follows:
| Details | Both Groups (Rs.) | Single Group (Rs.) |
| Registration Fee | 15,000 | 11,000 |
| Student’s Activity Fee | 2,000 | 2,000 |
| Registration Fee as Article Assistant | 1,000 | – |
| Total Fees | 18,000 | 13,000 |
IPCC Exam FAQs
1. What is the IPCC Exam Date 2025?
The IPCC Exam 2025 will be held between 2 May 2025 to 13 May 2025.
2. What is the IPCC Full Form?
The IPCC Full Form is an integrated professional competency course (Also known as CA Inter), which is the second level of the chartered accountant course.
3. What are the subjects in the IPCC Syllabus?
The Syllabus for IPCC has subjects like Accounting, Taxation, Law, Cost Accounting, Auditing, and Strategic Management divided into two groups
4. What are the IPCC Fees for the groups?
IPCC Fees for the two groups, which also include registration and exam fees, is approximately ₹26,200 for candidates from India.
5. How do I get myself registered for IPCC Exam?
Candidates can apply for the IPCC Exam on the ICAI website, submit the necessary documents, and pay the registration fees.
