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Professional Competence Course (PCC)
Naief Khatri
Professional Competency Course is the first stage of Chartered Accountancy programme. A student can take up this programme after passing CPT examination or after graduating from a recognised university. Under this programme, student receives theoretical knowledge as well as practical training simultaneously. Subjects of study that covered under PCC programme are mentioned below-
Curriculum
| Group I | |
| Paper 1 : | Advanced Accounting (100 Marks) |
| Paper 2 : | Auditing and Assurance (100 Marks) |
| Paper 3 : | 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) |
| Group II | |
| Paper 4 : | Cost Accounting and Financial Management Part I :Â Cost Accounting (50 marks) Part II :Â Financial Management (50 marks) |
| Paper 5 : | Taxation Part I :Â Income-tax (75 Marks) Part II :Â Service Tax and VAT (25 Marks) |
| Paper 6 : | Information Technology and Strategic Management Section A :Â Information Technology (50 marks) Section B :Â Strategic Management (50 marks) |
| The subjects of PCC are classified into two groups which astudent can study and appear in the examination group-wise or both the groups together. | |
Eligibility
For admission into PCC programme, a pass in 10+2 examination is necessary along with qualification in Common Proficiency Test (CPT). Consequently, a candidate requires obtaining registration for practical training vis-a-vis registration for Articled Training and 100 Hours Information Technology Training.
The 100 Hours transition training is generally commences from 1st week of December.
Registration
A student who has passed 10 + 2 examination and has qualification in Common Proficiency Test (CPT) can register for Professional Competence Course (PCC). Such students require apply in form nos. 102 & 103.
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