1. Introduction to ICAN:
The Institute of Chartered Accountants of Nepal (ICAN) was established under a special act, The Nepal Chartered Accountants Act, 1997 to enhance social recognition and faith of people at large in the accounting profession by raising public awareness towards the importance of accounting profession as well as towards economic and social responsibility of the accountants, and to contribute towards economic development of the country. The Institute is an autonomous body and the Council is fully authorized by the Act to undertake accountancy profession in Nepal.

2. Chartered Accountancy Course under ICAN:
CA course is challenging. Based on distance learning module, it involves in depth theoretical education and practical training imparting sound analytical and problem solving skills to the students.
The course is divided into:
•CAP - I - Six Months.
•CAP - II - Nine Months.
•CAP -III - Three Years (Including practical training).

3. Eligibility for Registration
CAP-I / Foundation:
 12th pass or result awaiting students in any discipline. [Min 2.4 GPA or C in aggregate]
CAP-II / Intermediate:
CA Foundation pass or commerce graduates having not less than 50% marks or non- commerce graduates having not less than 60% marks.
CA Intermediate pass and registered as an articled trainee under a practising Chartered Accountant by signing an Articleship Deed.

4. Subjects of CA Course
CAP-I / Foundation:
Paper 1: Fundamentals of Accounting [100 marks]
Paper 2: Mercantile Laws and Fundamentals of Economics [100 Marks]
    Mercantile Laws [50 Marks]
    Fundamentals of Economics [50 Marks]
Paper 3: Fundamentals of Management and Commercial Mathematics and Statistics [100 Marks]
    Fundamentals of Management [50 Marks]
    Commercial Mathematics and Statistics [50 Marks]

CAP-II / Intermediate:
Group 1
Paper 1: Advanced Accounting [100 Marks]
Paper 2: Audit and Assurance [100 Marks]
Paper 3: Corporate and Other Laws [100 Marks]

Group II
Paper 4: Financial Management [ 100 Marks]
Paper 5: Cost and Management Accounting [ 100 Marks]
Paper 6: Business Communication and Marketing [ 100 Marks]
Paper 7: Income Tax and Vat [ 100 Marks]

Group I
Paper 1: Advanced Financial Reporting [100 Marks]
Paper 2: Advanced Financial Management [100 Marks]
Paper 3: Advanced Audit and Assurance [100 Marks]
Paper 4: Corporate Laws

Group II
Paper 5: Management Information System [100 Marks]
Paper 6: Advanced Taxation [100 Marks]
Paper 7: Advanced Cost and Management [100 Marks] 

Paper 8: Strategic Management and Decision Making Analysis. [100 Marks]

5. Examination and Passing Criteria
Examinations are held twice a year (June and December). However, a student is required to complete the prescribed period from the date of registration to appear in the examination.
A student is declared passed if he / she secures a minimum of 50% in aggregate and 40% in each subject in each level.

6. IT (Practical) Training
Information Technology Practical Training is designed for 100 hours. Students can register and take training in two sessions. They are required to complete 55 hours training before appearing in the final examination of CAP II and the rest 45 hours before joining CAP III level. Or, they can take 100 hours training at the same timing before the CAP II examination. Students are required to pay the prescribed amount by the ICAN to register for the IT practical training.

7. Articleship Training (ICAN)
After the completion of Intermediate (CAP-II) level, students are required to join articleship training for 3 years under a practicing Chartered Accountant member. But the students admitted to CAP-II Level from Bachelor Degree may join Articleship Training after passing group 1st of CAP-II Level. Students will get some prescribed amount of stipend during the training period. 

8. Estimated Expense [Under ICAN][NPR]
Level        Registration    Tuition Fees *    Examination      Total 
CAP I           30,450              80,000              3,200             113,650
CAP II          33,200              110,000            7,200             150,400
CAP III         40,900              120,000            8,200             169,100
Grand Total                                                                         433,150
*Note: Scholarship available on tuition fees at Gurukul CA on merit basis.