Examination Department
The Institute of Chartered Accountants of India
22nd December, 2023
Announcement

Clarifications on the requirement for completion of Advanced ICITSS and the Advanced IT Test thereunder, with reference to eligibility to appear in CA Final examination, under CA Regulations 31(v).

In terms of Regulation 29D(1)(iii) and 51E/72E of the CA Regulations 1988, students registered under the New Scheme of Education and Training (implemented with effect from 1st July 2023) are required to complete the Advanced Integrated Course on Information Technology and Soft Skills (Advanced ICITSS) successfully for being eligible to appear in the Final (New) examination to be held under the syllabus approved by the Council under Regulation 31(v) of the CA Regulations 1988, the first examination of which is to be held in May, 2024.

Advanced ICITSS is a combination of Management & Communication Skills and Advanced IT Course, which is effective from 1st July, 2023 with the implementation of New Scheme of Education and Training.

Candidates are required to undergo the Advanced ICITSS-Advanced IT test, conducted by the Exam Dept. of ICAI, after completing the Advanced Information Technology component of the above-mentioned course.

Further, it is hereby clarified that students who have undergone only one, i.e. either GMCS/GMCS-II/MCS or Advanced ITT under the Final (Old) course, have to undergo the remaining component, i.e. Advanced ICITSS(Adv. IT) or Advanced ICITSS(MCS). They are not required to undergo Advanced ICITSS (Advanced IT and MCS) in its entirety.

It is further clarified that following is the position in respect of different categories of students who are required to undergo Advanced ICITSS and pass the Advanced IT test thereunder, with reference to their eligibility to appear in Final examination.

Final (New) Examination to be held under the syllabus approved by the Council under Regulation 31(v) of the CA Regulations, 1988.

S. No Category Remarks When to complete
1 Registered in Final (New) Course (registration for which commenced from 1st July, 2023) Should complete Advanced ICITSS (i.e. Advanced IT and MCS) and pass the Advanced IT test thereunder Before appearing in Final (New) Examination
2 Converted from Final (Old) Course (i.e. students registered in Final (Old) Course before 1st July 2017 under the syllabus approved by the Council U/R 31(ii) of the CA Regulations) to Final (New) Course - Not appeared in Final (Old) exam earlier Should complete Advanced ICITSS (i.e. Advanced IT and MCS whichever component has not been completed earlier) and pass the Advanced IT test thereunder, upon conversion to the Final (New) Course. Before appearing in Final (New) Examination
3 Converted from Final (Old) Course (i.e. students registered in Final(Old) Course before 1st July, 2017 under the syllabus approved by the Council U/R 31(ii) of the CA Regulations) to Final (New) Course-Appeared in Final (Old) exam earlier Should complete Advanced ICITSS (i.e. Advanced IT and MCS whichever component has not been completed earlier) and pass the Advanced IT test thereunder, upon conversion to the Final(New) Course. Either before or after appearing in Final (New) Exam but in any case before applying for membership


Students are required to take note of the above and act accordingly.

For more details on the Advanced ICITSS-Advanced IT- Test, Candidates are advised to go through the announcement dated 20-11-2023 (https://resource.cdn.icai.org/77205exam62133.pdf).

For any clarifications on Advanced ICITSS-Advanced IT Test, candidates may write to the Exam Dept. at advanceditt_examhelpline[at]icai[dot]in or call any of Help Desk numbers given below:
0120 -3054851 / 3054835
(S.K Garg)
Director (Exams)

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