The Chartered Accountancy (CA) course in Nepal is a highly prestigious, multi-level professional qualification governed exclusively by The Institute of Chartered Accountants of Nepal (ICAN). The course is divided into three levels: Foundation (6 months), Application (9 months), and Advisory (3 years, including mandatory articleship). Any student with a minimum of 2.0 CGPA in 10+2 (or a Bachelor’s degree with less than 50%) can enroll directly in the Foundation level without taking an entrance exam.
If you are aiming for one of the highest-paying, most respected, and globally recognized careers in finance, taxation, and auditing, becoming a Chartered Accountant (CA) is the ultimate goal.
In Nepal, the Institute of Chartered Accountants of Nepal (ICAN)—established under the Nepal Chartered Accountants Act, 1997—is the sole regulatory body authorized to conduct the CA program and issue practicing licenses. ICAN has recently updated its syllabus (effective for exams from December 2025 onwards) to align with modern financial reporting, sustainability, and global technology standards.
In this definitive, Pillar-level guide, we break down everything you need to know about pursuing a CA course in Nepal, from eligibility rules and fee structures to the newly updated course syllabus and articleship requirements.
Table of Contents
Course Overview: The CA Journey Under ICAN
The CA course is not a traditional university degree; it is a rigorous professional certification. The timeline depends entirely on your dedication, as you must clear each level’s exams to progress.
| Feature | Details |
| Regulatory Body | Institute of Chartered Accountants of Nepal (ICAN) |
| Course Structure | 3 Levels: Foundation, Application, and Advisory |
| Total Duration | Minimum 4.5 Years (includes 3 years of Articleship) |
| Entrance Exam | None (Direct enrollment based on past academics) |
| Exam Cycles | Twice a year: June and December |
1. Foundation Level (Formally CAP-I)
The Foundation Level is the entry point for most students coming directly from high school. It is designed to build a strong base in accounting, finance, law, and business economics.
Eligibility for CA Foundation
You can register for the Foundation level if you meet any of the following criteria:
- Passed 10+2 (any stream: Management, Science, Law, etc.) with a minimum of 2.0 CGPA or equivalent marks.
- Graduates or Post-Graduates with less than 50% marks (if you have 50%+, you can skip Foundation entirely).
- Provisional Registration: Students waiting for their Grade 12 results can register provisionally, provided they submit their passing results within 6 months.
Foundation Level Details
- Duration: 6 months.
- Registration Deadlines:
- For June Exams: Apply by the end of November.
- For December Exams: Apply by the end of May.
- Syllabus Structure: Under the new syllabus, it consists of 5 subjects (papers). The exams feature a mix of 50% subjective and 50% objective questions.
2. Application Level (Formally CAP-II)
The Application Level deepens your technical knowledge. It is divided into two Groups (Group I and Group II), and you must pass both to move forward.
Eligibility for CA Application
You can register for the Application level if:
- You have successfully passed the ICAN Foundation Level (or CAP-I).
- Direct Entry: Graduates or Post-Graduates (any stream) who have secured a minimum of 50% marks can bypass the Foundation level and enroll directly into the Application Level.
Application Level Details
- Duration: 9 months.
- Syllabus Structure: 7 Subjects totaling 700 Marks.
- Group I (3 Papers): Financial Reporting, Financial Management, Auditing.
- Group II (4 Papers): Corporate Laws, Management Information and Control Systems, Taxation, Cost and Management Accounting.
- Mandatory Training: Before joining the next level (Advisory), students must complete 60 hours of IT Training and a General Management and Communication Skills (GMCS) training program organized by ICAN.
3. Advisory Level & Articleship (Formally CAP-III)
The Advisory Level is the final and most grueling phase of the CA course in Nepal. It combines advanced theoretical study with intense, full-time practical training.
Eligibility for CA Advisory
- You must have successfully cleared both groups of the Application Level.
- You must register for the Advisory Level and simultaneously begin your Articleship Training.
Advisory Level Details
- Duration: 3 Years.
- Articleship: You must serve a mandatory 3-year paid apprenticeship (Articleship) under a practicing Chartered Accountant (FCA) in Nepal. You receive a monthly stipend during this period.
- Syllabus Structure: 8 Subjects totaling 800 Marks.
- Group I (4 Papers): Advanced Financial Reporting, Advanced Financial Management, Advanced Auditing, Corporate Laws.
- Group II (4 Papers): Management Information and Control System, Advanced Taxation, Advanced Cost & Management Accounting, Strategic Management and Decision Making.
- Mandatory Training: You must complete an additional 40 hours of Advanced IT Training and Advanced Management and Communication Skills (AMCS) before appearing for the final exams.
Important Rules: Pre-Test & Passing Criteria
ICAN has strict rules regarding exam eligibility and passing thresholds.
1. The Online Pre-Test (Eligibility Test)
Before you are allowed to sit for the final board exams of any level, you must pass an internal ICAN Online Pre-test by mid-March (for June exams) or mid-September (for December exams).
2. Passing Criteria
To clear a level (or a Group), you must achieve:
- A minimum of 40% marks in each individual paper.
- An aggregate of 50% overall combining all papers in that group.
3. Exemption Rule (For Application & Advisory)
If you fail a Group but score 60% or more in a specific subject, you are granted an “Exemption” for that subject for the next three consecutive exam attempts (provided you scored at least 30% in all other papers of that group).
Frequently Asked Questions (FAQs)
1. Is there an entrance exam to join ICAN for the CA course? No. ICAN does not conduct an entrance exam. If you meet the minimum academic criteria (e.g., 2.0 CGPA in 10+2), you can enroll directly via ICAN’s online student portal.
2. Can a Science student pursue CA in Nepal? Yes, absolutely! Students from Science, Management, Humanities, or Law backgrounds can enroll in the Foundation Level, provided they have a minimum 2.0 CGPA in their Grade 12 exams.
3. What is the difference between ICAN and ICAI? ICAN (Institute of Chartered Accountants of Nepal) is the regulatory body in Nepal. ICAI is the regulatory body in India. While many Nepalese students study the Indian CA (ICAI), an ICAI-qualified CA must still pass specific ICAN exams (like Nepali Taxation and Corporate Law) to obtain a practicing license in Nepal.
4. Can I skip the Foundation level? Yes, but only through the “Direct Entry” route. If you have completed a Bachelor’s degree (in any stream) and secured at least 50% aggregate marks, you can skip Foundation and enroll directly into the Application Level.
CharteredAccountancy #CANepal #ICAN #CAFoundation #CASYllabus #CommerceNepal #ICANCASYLLABUS
