Entry Criteria

The Council of the Institute of Chartered Accountants of Bangladesh in its meeting held on 27 June 2011, approved the Criteria for entry into Article-ship of the Institute.

Requirements of Article-ship in ICAB 

Students having the following qualifications are eligible for Article-ship:

1. For Under Graduates:

(i) SSC & HSC or Equivalent Examinations:

GPA 4 in SSC with GPA 5 in HSC

Or

GPA 5 in SSC with GPA 4 in HSC

Period of Articleship: Four (04) years.

(ii) ‘O’ & ‘A’ Levels:

-Minimum 38 points in ‘O’ Level in minimum 5 subjects & maximum 07 subjects

and

-Minimum 12 points in ‘A’ Level in maximum 03 subjects

-Points to be considered as Grade ‘A’ = 10 points, ‘B’= 6 points, ‘C’=4 points

-No point will be considered for Grade less than ‘C’

Period of Articleship: Four (04) years.

Provided that candidates securing 3As in ‘A’ Level with the necessary requirement in ‘O’ Level will have a period of Articleship of three years and six months.

(iii) ‘O’ Level & HSC:

-Minimum 38 points in ‘O’ Level in minimum 5 subjects & maximum 07 subjects

&

Minimum GPA - 4 in HSC

Period of Articleship: Four (04) years.

2.  For Graduates and Post Graduates:

  Graduates or Post- graduates in any discipline having minimum 07 (seven) points with no third division/ third class from any recognized Board/Public University/ National University/ Private University/ Institute (as approved by University Grants Commission of Bangladesh).

Points will be determined as under:

Level	Grade/ Division	Points
‘O’ Level* (No point will be considered for Grade less than ‘C’)	Grade Point 24 or above (minimum 5 subjects & maximum 07 subjects) as per point scale in term 1(ii) above	3
	Grade Point 20 to less than 24 (minimum 5 subjects) as per point scale in term 1 (ii) above	2
SSC *	GPA 3 or above/ First Division	3
	GPA 2 to less than 3/ Second division	2
HSC	GPA 3 or above / First Division	3
	GPA 2 to less than 3/ Second Division	2
Graduation	CGPA 3 or above (out of 4) & CGPA 4 or above (out of 5) / First Class	3
	CGPA 2.5 to less than 3 (out of 4) & CGPA 3 to less than 4 (out of 5) / Second Class	2
Post Graduation	CGPA 3 or above (out of 4) & CGPA 4 or above (out of 5) / First Class	3
	CGPA 2.5 to less than 3 (out of 4) & CGPA 3 to less than 4 (out of 5) / Second Class	2

Period of Articleship: Three (03) years

* In case any candidate has passed both the examinations, either ‘O’ Level or SSC examination result (whichever earns more points) will be considered.

3. ACMA/FCMA and ACCA/FCCA

ACMA or FCMA of ICMAB and ACCA or FCCA (with no consideration of Division/ Class/CGPA in any Level of academic qualification/examination). They will be exempted from the following papers:

Professional Stage (Knowledge Level):

Taxation-I

Business and Commercial Law

IT Knowledge

Professional Stage (Application Level)

IT Application

4. This notification will become effective from 28 June 2011.
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Why Articleship

Since an academic degree holder has no practical training on professional accounting so an academic degree holder in any discipline and even on accountancy cannot perform the above jobs professionally.

Due to the difference of qualification between a Chartered Accountant and an academic degree holder, the Chartered Accountant has vast scope in the field of employment and engagement. A Chartered Accountant can practise, but a normal degree holder even in accountancy cannot practice as a practicing accountant. A Chartered Accountant can be self employed as he is a professional accountant and can create job opportunities for others.

Who can become an Articled Student

Students having the requisite qualifications (as declared by the Council of ICAB time to time) are eligible for Articleship.

Period of Articleship

(a). Candidates securing A+ (CGPA 5.00) in SSC and A+ (CGPA 4.0) in HSC OR A+ (CGPA 4.00) in SSC with A+ (CGPA 5.0) in HSC Examinations held under any recognized Education Board of the Country or Minimum Grade 2As and 3Bs(total 5 subjects) in ‘O’ Level Examinations from University of London or equivalent bodies/ Institute; and Minimum Grade 2B or 3Cs in‘A’ Level Examination from University of London or equivalent bodies/Institute will have a period of Article-ship of 04(four)years.
Provided that candidates securing minimum 3As in A level will have a period of Articleship of 3 ½ years.

(b). Graduates or Post-graduates in any discipline having minimum 07 points with no third division or equivalent from any recognized Boards/Public Universities/National University and Private Universities/Institutions of Bangladesh (as approved by ICAB) will have a period of Article-ship of 3 (three) years.

(c ). Qualified Members of ICMAB either ACMA or FCMA and ACCA or FCCA (with no consideration for Divisions/Classes/CGPA) will be exempted from Professional Examination-I. Period of Article-ship for these candidates will be 02(two) years.

How can be a Chartered Accountancy Student

A Chartered Accountant is a professionally qualified accountant. Before qualification a person seeking Chartered Accountancy course has to take article-ship with a Chartered Accountancy Firm and undergo extensive training on the profession of accountancy having been attached with a principal who is member of the ICAB and is permitted to train articled students. The articled student will be registered with the ICAB as a Chartered Accountancy student. When a student can qualify in all the professional examinations within the article-ship period or after the article-ship period an articled student becomes a qualified Chartered Accountant.

Registration Fees for Article-ship

Registration fees for Article-ship is Taka 30,000/- with following breakup with effect from 01 July 2011:

Sl. No.	Particulars of Fees	Amount (Taka)
1.	Pr-Examination Coaching Class (for 01 session of/ Professional Stage-Knowledge Level only)	13,500
2.	Cost of Study Manual (PS - Knowledge Level)	3,000
3.	Cost of Suggested Answer (PS - Knowledge Level)	1,600
4.	Students’ Association Fee	5,00
5.	Registration Fee & Administrative Cost	8,900
6.	Library Card	2,500
Total =		30,000

MONTHLY ALLOWANCE OF ARTICLED STUDENTS (w.e.f. 01 July 2011)

The Council of the Institute of Chartered Accountants of Bangladesh(ICAB) in a meeting held on 27 June, 2011 approved enhancement of monthly allowance of Articled Students as under effective from 01 July 2011:

1st year Tk. 3,000/-

2nd year Tk. 3,500/-

3rd year Tk. 4,000/-

4th year Tk. 4,500/-

Update Date : 09/05/2017

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