The revised Chartered Accountancy (CA) course structure introduced by the Institute of Chartered Accountants of Nepal (ICAN) in 2025 consists of a total of 16 subjects, offering a comprehensive curriculum designed to provide in-depth knowledge and practical skills. The entire course is evaluated for a total of 1600 marks. The duration of the course spans 4.5 years, which includes 3 years dedicated to articleship, allowing students to gain hands-on experience in the accounting profession while completing their academic studies.
Revised Eligibility Criteria for CA Course in Nepal
Foundation Level Admission
- Provisional Registration: Allowed after appearing in Grade 12 (NEB or equivalent).
- Full Registration: Minimum of:
- 40% marks or
- GPA 2.0 (Grade ‘C’) in any subject.
- Stream Flexibility: Students from any background (science, management, humanities, music, etc.) can apply.
Application Level Admission
- Must have:
- Passed the Foundation Level, OR
- A Bachelor’s degree or above with at least 50% marks or equivalent grade.
ICAN New Syllabus 2025: Structure & Duration
The revised CA syllabus 2025 in Nepal is divided into three major levels:
Foundation Level (6 Months)
- Paper 1 – Accounting
- Paper 2A – Assurance
- Paper 2B – Information Systems
- Paper 3 – Business and Finance
- Paper 4A – Law
- Paper 4B – Taxation
Total Subjects: 4
Total Marks: 400
Application Level (9 Months)
Group I
- Paper 1 – Financial Accounting and Reporting
- Paper 2 – Audit and Assurance
- Paper 3 – Applied Law
Group II
- Paper 4A – Management Accounting
- Paper 4B – Financial Management
- Paper 5 – Business Strategy
- Paper 6 – Applied Taxation
Total Subjects: 6
Total Marks: 600
Advisory Level (3 Years with Articleship)
Group I
- Paper 1 – Advanced Financial Reporting
- Paper 2 – Advanced Business and Financial Management
- Paper 3 – Advanced Assurance
Group II
- Paper 4 – Advanced Law
- Paper 5 – Advanced Management Accounting
- Paper 6 – Advanced Taxation
Total Subjects: 6
Total Marks: 600
CA Exam Pattern in Nepal (Updated 2025)
| Level | Subjects | Question Type | Exam Duration |
|---|---|---|---|
| Foundation | All subjects | 60% Objective, 40% Subjective | 3 hours |
| Application | Paper 2, 3, 5, 6 | 30% Objective, 70% Subjective | 3 hours |
| Application | Paper 1 and Paper 4 | 100% Subjective | 3 hours + 15 minutes reading time |
| Advisory | All subjects | 100% Subjective | 3 hours + 15 minutes reading time |
Revised Registration Validity
| Level | Revised Criteria |
|---|---|
| Foundation | 3 Years One time re-registration |
| Application | 5 Years One time re-registration |
| Advisory | 10 Years Multiple times re-registration |
Source : https://en.ican.org.np/browsable/file/general/Modality_of_New_CA_Syllabus_V_2-_Website.pdf