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Mandatory Level

Mandatory Training under ICAN provides aspiring Chartered Accountants with practical exposure and professional development opportunities, helping students strengthen their technical knowledge, ethical values, communication skills, and workplace experience required for a successful career in the accounting and finance profession.

CA Mandatory Training IT training requirement icon under ICAN

IT Training (100 Hours)

The Institute recognizes the importance of Information Technology (IT) in modern business and its integration with the accounting and auditing sectors. As a result, Chartered Accountants are expected to possess practical knowledge and skills in IT, including as users, managers, and designers. To ensure this, a mandatory 100-hour IT training course has been prescribed for Chartered Accountancy Professional (CAP) II and III levels. The course is divided into two parts, with a Basic Level of 60 hours in CAP-II and an Advanced Level of 40 hours in CAP-III. The training focuses on basic hardware, and application software relevant to accounting and auditing, as well as knowledge of electronic spreadsheets, database management systems, system security, and maintenance.
Basic IT Training 60 hours curriculum iconBasic IT Training (60 Hours)

The Basic Level of 60 Hours of Information Technology Training has the following topics with the duration of Practical training.

TopicsHoursContent
Computer Fundamentals4
  • Computer and Digital Basics
  • Computer Hardware & Software
  • Operating Systems and File Management
  • Basic Concepts of Programming and How Program Works
  • LANs and WANs Concept
  • The Internet, the Web, and E-mail
  • Virtualization and Cloud Computing
  • Security and Privacy
  • Introduction to CAAT
  • Introduction to EFT / E-Commerce, AIS, etc
Word Processor8
  • Creating a Document
  • Editing and Formationg a Document
  • Operating Systems and File Management
  • Working with Templates, Themes, and Styles
  • Managing Long Documents
  • The Internet, the Web, and E-mail
  • Using Mail Merge
  • Security and Privacy
  • Collaborating with others
Spreadsheet10
  • Getting Started with Excel & Formatting a Workbook
  • Working with Formulas and Functions
  • Enhancing a Workbook with Charts and Graphics
  • Working with Excel Tables, PivotTables, and Pivot Charts
  • Managing Multiple Worksheets and Workbooks
  • Using Advanced Functions and Conditional Formatting
  • Working with Financial Tools and Functions
  • Performing What-If Analyses
  • Connecting to External Data
  • Recording Macros and Modifying Macros
  • Creating a Shared Workbook
Spreadsheet10
  • Getting Started with Excel & Formatting a Workbook
  • Working with Formulas and Functions
  • Enhancing a Workbook with Charts and Graphics
  • Working with Excel Tables, PivotTables, and Pivot Charts
  • Managing Multiple Worksheets and Workbooks
  • Using Advanced Functions and Conditional Formatting
  • Working with Financial Tools and Functions
  • Performing What-If Analyses
  • Connecting to External Data
  • Recording Macros and Modifying Macros
  • Creating a Shared Workbook
Presentation Software8
  • Planning and Developing Presentation
  • Creating a Presentation
  • Adding and Modifying Text and Graphic Objects
  • Adding and Customizing Media and Charts
  • Integrating PowerPoint and Collaborating with Others
  • Applying Special Effects to Presentations
  • Giving Presentation
Database10
  • Database Management System Concept
  • Relational Database Model: Introduction
  • SQL Queries
S Office Utilities and Automation Tools2
  • Email and Collaboration Tools Project Management Tools
Computerized Accounting Concepts and Accounting Package18
  • Overview of Accounting Information Systems
  • The Information System: An Accountant’s Perspective
  • Desktop Based Accounting Package
  • Accounting on the Internet
  • Web Based Accounting Package
Sub-Total60

After completion of the course, a test has been conducted by ICAN within the following modalities.

ModalityWeight
Online Examination80%
Projects Report / Pratical20%
Qualifying Marks60%
Advanced IT Training 40 hours curriculum icon

Advance IT Training (40 Hours)

For the Advanced Level of 40 Hours Information Technology Training. It has been divided into the followings.

  • + Advance Spreadsheets - 20 hours
  • + IT Auditing and Computer Aided Audit Tools and Techniques - 16 Hours
  • + E-commerce and Electronic Data Interchange - 2 Hours
  • + E-Filing and Verification of Electronic Records - 2 Hours
Structure of Practical Test Examination Conducted by the ICAN
  • Online Examination (weight: 80%)
  • Projects Report / Practical (weight: 20%)
  • Qualifying Marks (weight: 60%)
icon fo structure of foundation Internship (3 years)
What is practical training?
Practical training is important in Chartered Accountancy Courses because it exposes learners to the necessary understanding of accounting, auditing, taxation, information technology, system design, etc., helping to shape bookkeeping as a well-founded and extremely respectable career. Additionally, it guarantees employment prospects for learners who are dedicated to bookkeeping as a reputable career for the betterment of the nation. Here, learners can get the most out of their time working with a professional chartered accounting firm throughout their practical training sessions. Additionally, they have the option of working full- or part-time as industrial trainees with licensed chartered accountants who are engaged in business, industry, or finance. Such practical experience cannot last more than a year. According to Rule 24 of The Nepal Chartered Accountants Regulation, 2004, learners must complete three years of articleship experience as an articled trainee under a professional Chartered Accountants as part of the CAP-III/Final Level Curriculum.
Eligibility Criteria and Duration For CAP III Articleship:
  1. Passed both groups of the CAP-II Level Exams.
  2. By signing an Articleship Deed, students become officially recognized as article trainees working under a licensed Chartered Accountant. However, it should be remembered that the Articleship Deed has to be filed to ICAN within one month of the date of signing.
  3. The duration of this Articleship is 3 years.
Can Article Trainees expect to receive any form of stipend during their training?
And the answer is Yes. The Nepal Chartered Accountants Regulation, 2004 specifies the minimum monthly stipend rates that Article Trainees are entitled to receive. These rates are subject to review periodically, and currently stand at NRs. 4,000 for the first year, NRs. 5,000 for the second year, and NRs. 7,000 for the third year. It is important for Article Trainees to keep themselves informed about any changes in these rates, and to negotiate for fair compensation based on their performance and experience. The stipend for Article Trainees is provided by the Principal whom they are serving during their training. The amount of stipend may vary depending on the performance of the Trainee and the discretion of the Principal. However, the Principal is prohibited from receiving or accepting any kind of fee, donation, charge, loan, deposit, or any other form of financial benefit or facility from the Article Trainee.
How much leave are Article Trainees entitled to receive during their training?
Article Trainees are eligible to receive up to forty days of leave per year during their training, with a total maximum leave allowance of 120 days over the course of three years, excluding public holidays. If a trainee takes leave beyond the permitted limit specified by regulations, the excess leave will be adjusted against any additional days worked during the extended period of their training. If the trainee provides reasonable notice to their Principal, they may be granted leave. In the given scenario, it is acceptable for the trainee to take 120 days of leave in the early stages of their third year of training. Public holidays that fall within the period of leave taken will be counted as part of the total leave duration.
What is the timing of work for Article Trainees?
The hours of work for an Article Trainee are 40 per week, and these hours must fall between 9 AM and 5 PM.
Is there a certificate issued by the Institute upon completion of the Articleship Training?
Upon the completion of the Articleship Training, the Principal is required to notify the Institute using the prescribed ICAN form to confirm the trainee’s successful completion. Once the Institute has received this information from the Principal, they will issue a Certificate of Completion of Articleship to the trainee.
Can an individual choose to undertake Industrial Training instead of Articleship Training?
To acquire practical experience, an Article Trainee may work in a particular industry under the guidance of a Chartered Accountant member of the Institute engaged in that organization for a maximum of one year. Prior approval from the industrial organization to be served or the principal is necessary. The list of organizations that an Article Trainee may work for during the practical training period includes but is not limited to the Office of Auditor General, Nepal Rastra Bank, Commercial Banks/Financial Institutions, fully or partially owned Government undertakings, Insurance companies, Public Companies with a paid-up capital of at least Rupees fifty million, and any other Institution or Organization approved by the Council.
CA Articleship internship training icon, 3 years durationGMCS (General Management and communication skills) (15 Days)

Since March 2012 (CA qualified in December 2011 exam), a 15-day full-time compulsory course on general management and communication skills (GMCS) has been offered to empower new professionals entering the field with the relationships and managerial abilities they need as well as exposure to current challenges in the rapidly changing socioeconomic environment. For enrollment into the Accounting Profession Membership, this training is mandatory. The goal of this curriculum is to help Chief Executives communicate more effectively verbally, in writing, and nonverbally in professional settings. This workshop will assist learners to concentrate on their communication patterns and evaluate their abilities and limitations in addition to teaching them specific techniques in different types of interaction. It will also increase knowledge of the dynamics of communication in a business context. The curriculum will aid in the improvement of general management, personality enhancement, and communication abilities that will allow chartered accounting students to hold better managerial roles and even pursue aspirations to lead large corporations. Professional talents are the qualities people possess that allow them to carry out their duties with competence. The presence of capacities has been a reliable indicator of a person’s potential to function effectively in the workplace. The final evaluation of skills and abilities usually goes beyond purely academic credentials.

Aim of the Program:
  1. Evaluation of the professional characteristics and competence of competent individuals before granting participation in the institute.
  2. IFAC member organizations must set up evaluation processes that guarantee applicants accepted to membership are suitably qualified.
  3. Before the final evaluation of skills and competence, several ongoing evaluations may be conducted.
  4. Possess solid technical knowledge of the relevant disciplines, and use it in the job environment in an analytical and useful way.
  5. Compliance of IES- 6 of IFAC.

Take Your First Step Towards CA Education

Begin your journey towards becoming a Chartered Accountant with a program designed to build strong foundations in finance, accounting, taxation, and business advisory services.

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