Chartered Accountancy Professional-III Level

Duration: 3 years

Eligibility Criteria

The following are eligible to register for CAP-III Level:

Passed the CAP-II Level Exams for both categories.

By registering an Articleship Deed, you’re officially registered as an article trainee working under a licensed Chartered Accountant. The Articleship Deed must, however, be filed to ICAN within a month of the date of signing it, as must be mentioned.


Chartered Accountancy Course

The Nepal Chartered Accountants Act, 1997 authorized the establishment of the Institute of Chartered Accountants of Nepal (ICAN) with the goal of boosting public confidence in accounting.

The Course:

The CAP-III level comprises 8 papers follows:

Group I
# Paper Marks
     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                                                                                             100 Marks
Group II
# Paper Marks
Paper 5 Management Information and Communication System 100 Marks
Paper 6 Advanced Taxation 100 Marks
Paper 7 Advanced Cost and Management Accounting 100 Marks
Paper 8 Strategic Management and Decision Making Analysis 100 Marks

Registration Fees (ICAN): 40,900/-
Examination Fees (ICAN): 8,200/-

  • Fees are subject to change from time to time

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.

IT (Practical) Training
Information Technology Practical Training is designed for 100 hours. Students should register and take training in two sessions. They are required to complete basic level of 60 hours training in CAP II and the rest 40 hours advanced level course in CAP III level. Students are required to pay the prescribed amount by the ICAN to register for the IT practical training.

Articleship Training
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.