Deurali Professional Academy


Chartered Accountant

What is a CA Course?

The Institute of Chartered Accountants of Nepal (ICAN) is the premier professional accounting body in Nepal that confers the prestigious designation of Chartered Accountant (CA) upon qualifying its rigorous training program.

The CA course by ICAN is structured into 3 levels – CAP I, CAP II, and CAP III, that are completed over a period of approximately 4-5 years. Students are required to pass examinations at the end of each level as well as complete practical training during the course before being certified as a CA.

The CAP I or Foundation level aims to build fundamental concepts in accounting, management, economics, and mercantile laws. CAP II or Intermediate level imparts working knowledge of advanced accounting, taxation, audit, finance and management concepts. The final CAP III or expert level covers specialised topics like advanced financial reporting, management information systems, strategic management, and advanced auditing.

Alongside passing examinations, students must also complete 3 years of article-ship under a practicing Chartered Accountant and 100 hours of Information Technology training. This rigorous blend of theory and practical experience produces competent professionals ready to take on leadership roles in finance and accounting.

Pursuing the CA course from ICAN opens up a myriad of career opportunities in Nepal and abroad. CA’s take up roles in audit firms, corporate accounting and finance, taxation, management consultancy, and independent practice. The knowledge, skills and practical experience gained makes CA’s highly valued professionals in any industry.

Take a look at the table below for the list of exam papers by ICAN.

Paper-1Fundamentals of AccountingCAP-I
Paper-2Part A – Mercantile Laws
Part B – Fundamentals of Accounting
Paper-3Part A – Fundamentals of Management
Part B – Commercial Mathematics & Statistics
Paper-4Advanced AccountingCAP-II (Group-I)
Paper-5Audit and AssuranceCAP-II (Group-I)
Paper-6Corporate and Other LawsCAP-II (Group-I)
Paper-7Financial ManagementCAP-II (Group-II)
Paper-8Cost & Management AccountingCAP-II (Group-II)
Paper-9Business Communication & MarketingCAP-II (Group-II)
Paper-10Income Tax & VATCAP-II (Group-II)
Paper-11Advanced Financial ReportingCAP-III (Group-I)
Paper-12Advanced Financial ManagementCAP-III (Group-I)
Paper-13Advanced AuditingCAP-III (Group-I)
Paper-14Corporate LawsCAP-III (Group-I)
Paper-15Management Information & Control SystemCAP-III (Group-II)
Paper-16Advanced TaxationCAP-III (Group-II)
Paper-17Advanced Cost & Management AccountingCAP-III (Group-II)
Paper-18Strategic Management & Decision Making AnalysisCAP-III (Group-II)
A comprehensive table of all the papers included in CA examination by ICAN