In a CA course, this is the first stage of theoretical education. This stage focuses on theoretical accounting and related subjects skills. A training session (article ship) and a final course accompany the theoretical course.
Students in their final year of study will register for the Intermediate (Integrated Professional Competence) Course on a provisional basis; their registration will be formalised and they will be able to begin articled training only after submitting satisfactory proof of passing the Graduation examination with the required percentage of marks within six months from the date of appearance in the final year graduation examination.
An applicant must also complete 35 hours of orientation and 100 hours of ITT while undergoing CA Inter (Information Technology Training). ITT includes programming skills, MS Office programmes, ICAI CA applications, E-filing, Web technology, accounting software, and project work, among other things.
After completing the above stages, an applicant must then enroll in a three-year practical training programme at an auditing or accounting company. Article ship is the term for this form of practical training. When enrolled in this training programme, an applicant is entitled to a stipend. An applicant must also complete two General Management and Communication Skill courses during practical training. An applicant can enrol in the CA final course after qualifying in both CA Inter groups and completing the training programme.