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ICAI IGNOU Memorandum of Understanding
Prospectus & Programme Guide IGNOU-ICAI

Revised Programme Structure of B.Com. (Accountancy and Finance) of IGNOU

Bos/Ancmnet/MOU-IGNOU-ICAI/227/19/07
March 15, 2007
For furtherance of commerce and management education, the Institute of Chartered Accountants of India and Indira Gandhi National Open University have deliberated and reached the following understandings:
  • Recognizing subjects studied in the entry level course of chartered accountancy, by whatever name called, and subjects of study in the first stage of chartered accountancy course, by whatever name called under the approved scheme of education and training of the ICAI, as well practical training component, IGNOU shall launch a specialized B.Com Course majoring in Accountancy and Finance for the students of chartered accountancy course by which exemption be granted in certain common subjects such that these students can improve their learning process by acquiring knowledge in new areas rather than concentrating in the same subject, which are covered in the theoretical education scheme of the chartered accountancy.
  • To facilitate the collaborative learning process, a student admitted in the first stage of chartered accountancy after passing 10+2 standard examination and entry level test of the chartered accountancy shall be admitted to special B.Com. course of IGNOU.
  • A student admitted under this special B.Com. course shall complete study modules of IGNOU as per the scheme given in Annexure-I and shall be awarded B.Com. degree on qualifying first stage of chartered accountancy examination as well as subjects of study in special B.Com. course of IGNOU.
  • The IGNOU shall offer appropriate scheme of transition for these category of students in case any student has joined this special programme opts for studying B.Com. of IGNOU exclusively.
  • Recognizing subjects of study in the chartered accountancy final stage, the IGNOU agrees to launch a special master programme in commerce majoring in Finance and Taxation for the benefit of students who are undergoing CA Final Course or who have already qualified CA Final examination as per details given in Annexure –II.
  • To facilitate the collaborative learning process, a student admitted in the final stage of chartered accountancy or who have passed CA Final examination shall be admitted to special M.Com. course of IGNOU.
  • A student admitted under this special M.Com. course shall complete study modules of IGNOU as per the scheme given in Annexure-II and shall be awarded M.Com. degree on qualifying final stage of chartered accountancy examination and as well as subjects of study in the special M.Com. course of IGNOU.
  • The IGNOU shall offer appropriate scheme of transition for these category of students in case any student have joined this special programme opts for studying M.Com. of IGNOU exclusively.
  • The ICAI and the IGNOU agree to organize collaborative personal contact programme for these students.
  • The special B.Com. course shall be offered both in English and Hindi medium effective from the academic session commencing in June, 2007, and the special M.Com course shall be offered in English from the academic session commencing in June, 2007 and in Hindi medium as well from the academic session commencing in June, 2008.
  • The ICAI and the IGNOU agree to constitute a Coordination Committee to facilitate exchange of students records and monitor their progress on continuous basis.
  • The ICAI and the IGNOU also agree to carry out research jointly for improvement in the pedagogy for commerce and management students and to jointly organize seminars on contemporary issues relevant for commerce and management students.
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