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Transition SchemeThe Institute of Chartered Accountants of India has proposed to introduce New Scheme of Education and Training. Structure of the proposed scheme of Education and Training for Chartered Accountancy is available in our website . The students who are undergoing education and training under the existing scheme are offered the Transition Scheme as given below.Proposed Transition Scheme for Professional Education (Course-I) StudentsAn existing student of Professional Education (Course-I) has two options: To continue with the Professional Education (Course-I) till the last Professional Education (Examination-I) is held in November 2007; or To switch over to CPT at any time till the last Professional Education (Examination-I) is held in November 2007.All students of Professional Education (Course-I) can switch over to Common Proficiency Test (CPT). They have to apply in the prescribed format to any of the offices stated in back cover page of this booklet. They have to remit Rs.100 along with the filled in application form. The Board of Studies will send them study package for CPT. All such students are entitled to appear CPT examination proposed to be held on November, 2006. There will be a facility for online application and remittance of fees. Proposed Transition Scheme for Professional Education (Course-II) StudentsStudents of the Professional Education (Course-II) would fall under the following broad categories (at the time of introduction of the new Scheme):-(a) Students who have passed one of the Groups of Professional Education (Examination-II); Students who have appeared in Professional Education (Examination-II), but not passed any of the Groups.Students who have registered for Professional Education (Course-II) and eligible to appear in Professional Education (Examination-II), but not yet appeared.(b)Students who are registered, provisionally or otherwise, for Professional Education (Course-II), but ineligible to appear in Professional Education (Examination-II). Proposed transitional scheme to the categories of candidates falling under (a) above is as under:- Complete CCT/IT training before joining articles; join articles thereafter for 3 years; appear in PCE at any time after commencement of articles (without the requirement of completion of minimum 18 months of practical training); or Continue with Professional Education (Examination-II) till the last Professional Education (Examination-II) is held in May 2008.Proposed transitional scheme for the categories of students falling under (b) above is as under:- Complete CCT/IT training before joining articles; join articles thereafter for 3 years; complete 18 months of practical training; and thereafter appear in PCE; or Continue with Professional Education (Course-II)/Examination till the last Professional Education (Examination-II) is held in May 2008.In addition, students who have passed Professional Education (Examination-II) either at the time of commencement of the proposed Scheme or later, but joined articles due to various reasons, such students are proposed to be allowed to join articles up to May 2009. They will be required to complete CCT/IT training before joining articles. They will join articles thereafter for a period of 3 years and appear in the Final Examination under the proposed syllabus during the last six months of practical training.Proposed Transition Scheme for Final StudentsThe proposed transitional scheme to the Final Course students, who have passed Professional Education (Examination-II), and are undergoing articles, is as under:- On completion of 2 years of training, such students are eligible to appear in the Final Examination, so long as the same is held under the existing syllabus i.e., upto November 2009.In the event of a candidate not being eligible to appear till the last Final Examination held in November 2009 under the existing syllabus and for the purpose of appearing in the Final Examination under the proposed syllabus, such a student will be allowed only during the last six months of his articles (articles period being 3 years only).Proposed Transition Scheme for the students who passed Professional Education (Examination-I) or Foundation Examination but not taken admission to Professional Education (Course-II) A student falling under this category on the cut off date will be admitted only in Professional Competence Course (PCC).Subjectwise ExemptionA Professional Education (Course-II) student who has been granted an exemption under Regulation 37A(7) in one or more papers shall continue to enjoy the said exemption until its expiry in the corresponding paper(s) under PCC as given below in Table 1.Table 1: Comparative Subject-wise Exemption for Professional Education (Examination - II)Existing NewProfessional Education (Course-II)Professional Competence CourseGroup IPaper 1: AccountingGroup IAdvanced AccountingPaper 2: AuditingAuditing and Assurance Paper 3: Business and Corporate LawsSection A: Business Law (60 marks)Section B: Corporate Laws (40 marks)Law, Ethics and CommunicationSection A: Law (60 Marks)Business Laws (30 Marks)Company Law (30 Marks)Section B: Business Ethics (20 Marks)Section C: Business Communication (20 Marks)Group IIPaper 4: Cost Accounting and Financial ManagementSection A: Cost Accounting (60 marks)Section B: Financial Management (40 marks)Group IICost Accounting and Financial ManagementSection A: Cost Accounting (50 marks)Section B: Financial Management (50 marks)Paper 5: Income-tax and Central Sales TaxSection A: Income Tax (75 marks)Section B: Central Sales Tax (25 marks)TaxationSection A: Income-tax (75 Marks)Section B: Service Tax and VAT (25 Marks)Paper 6: Information TechnologyInformation Technology and Strategic Management Section A: Information Technology (50 marks)Section B: Strategic Management (50 marks)A Final student who has been granted an exemption under Regulation 38A(7) in one or more papers under the existing Final Examination shall continue to enjoy the said exemption until its expiry in the corresponding paper(s) under New

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