Chartered Accountancy (CA) Course in Bangladesh

What is Chartered Accountancy

Chartered Accountancy is the specialized field of Accounting. The qualification of a Chartered Accountant is being increasingly acclaimed as the "best" professional qualification in this millennium of free market economy and globalization of trade and services. Education and training system of Chartered Accountants is such that after qualifying, a Chartered Accountant may go for public practice either on his/ her own or in partnership with other Chartered Accountant(s) or he/ she may go for employment in trade, commerce, industry, finance, etc.

Benefits of being a Chartered Accountant

A Chartered Accountant is a Professional who is trained in and possesses the expertise to perform the various types of work such as Accounting, Taxation, Auditing, Financial Management, Project Appraisal, MIS, IT, Computer Auditing, Consultancy  etc.  In certain areas, like audit, they have  the monopoly.

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The practising Chartered Accountants mainly carry out audit, inter alia, of financial statements of various enterprises/ organizations as Public Accountants under the banners of approved Chartered Accountant Firms.

Chartered Accountants engaged in public practice mainly carry out the following functions:

» Perform professional services involving auditing or verification of financial transactions, books, accounts or records, or preparation, verification or certification of financial, accounting and related statements;

» Render professional services or assistance in or about matters of principles or details relating to accounting procedures, costing techniques, or recording, presentation or certification of financial facts or data;

» Render professional services or assistance as Management Consultant in or about matters of accounting methods, systems and techniques involving forecasting, in order to assist management in its task of formulating policies, programmes, management systems and procedures for maintaining and improving efficiency. Management Consultancy services encompass, inter alia, the following areas:

» Valuation of business and shares

» Designing of accounting, internal control and operational systems for organization. Rendering of services like maintaining computerized financial accounts of companies, business process re-engineering, management selection and recruitment, disinvestment of government enterprises, etc.

CA 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.

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

1. Under Graduates:
(i) SSC & HSC or Equivalent Examinations:
GPA 4 in SSC with GPA 5 in HSC
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
-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. 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).

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.

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):
Business and Commercial Law
IT Knowledge
Professional Stage (Application Level)
IT Application
* He / she will have to successfully complete a ‘Conversion Course’ on ‘Preparing Ltd. Co. Accounts’ to be organized by ICAB in order to get exemption from PS(K) accounting. Alternatively, he/ she will have to pass the ‘Accounting paper.
Period of Articleship: 02 (two) years

CA Syllabus

1. Professional Stage
  Knowledge Level (
  Application Level (
2. Advanced Stage (

CA Articleship

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:

Allowances for Articled Students


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/-

Award & Scholarship

Following scholarships are available to the eligible studying Chartered Accountancy under the Institute of Chartered Accountants of Bangladesh:

» » » List of CA Firms in Bangladesh
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