Answer: There are three levels of Chartered Accountancy Course in India:
1. Entry Level Test: Common Proficiency Test
2. First Stage of Theoretical Education: Professional Competence Course
3. Final Stage of Theoretical Education: Final Course
Commerce graduates with 50% marks, non-commerce graduates with subjects other than Mathematics with an aggregate of 55% marks and non-commerce graduates with Maths with an aggregate of 60% marks are exempted from the Competency Professional Test (CPT) and are permitted to register for Professional Competency Course (PCC).
After passing Professional Competency Course, the candidates can register as Articled clerks for practical training and for admission to the Final course of the Chartered Accountant. Every graduate above 18 years of age is eligible to register as an articled clerk/Audit Clerks for Chartered Accountancy. Computer Training Programme is compulsory for the candidates who wish to register themselves as auditor clerk. They should under go 100 hours training in Information Technology along with PCE.
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