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-
|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)
|Paper 4 :||Cost Accounting and Financial Management|
Part I : Cost Accounting (50 marks)
Part II : Financial Management (50 marks)
|Paper 5 :||Taxation|
Part I : Income-tax (75 Marks)
Part II : Service Tax and VAT (25 Marks)
|Paper 6 :||Information Technology and Strategic Management|
Section A : Information Technology (50 marks)
Section B : 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.|
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.
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.