Education Scheme 2021 Overhauls CA Qualification

EDUCATION SCHEME 2021

Quest for Excellence & Relevance
The Institute of Chartered Accountants of Pakistan Page | 1

MESSAGE FROM THE CHAIRMAN OF EDUCATION &

TRAINING COMMITTEE (ETCOM)
Dear esteemed members, students, education and training partners and
prospective students
It gives me immense pleasure and satisfaction to introduce Education

Scheme 2021.
Education Scheme 2021 is an integral component of the Council’s strategy

to retain the status of CA Qualification as a top national accounting
qualification as well as to compete with the best international accounting
qualifications. Under the strategy all aspects of education, examination,
training and related delivery models, study tools, etc. are being holistically
reviewed on a systematic basis.
After due deliberations, the structure of Education Scheme 2021 was

approved by the Council in its 316th meeting held on July 25-26, 2019.
The Institute of Chartered Accountants of Pakistan (the Institute) with the

Scheme continues its journey to achieve excellence and relevance in
professional competence so that its members and students continue to
add value to business and economy, safeguard public interest, ensure
ethical practices and good corporate governance.
In continuance of this quest, the Institute conducted an extensive review

of existing CA qualification, keeping in view the requirements of
International Federation of Accountants (IFAC) education standards,
international best practices and suggestions from key stakeholders in
academia, practice and industry.
Education Scheme 2021 while retaining focus on the traditional areas of

key competencies of CA professionals and students, simultaneously
envisage to enhance their skillset in the areas of technology,
communication and behavioral competencies to respond to the needs of
emerging workplace.
One of the key focus areas of the Scheme is to provide a reasonable chance
of success to those who enter CA program, while retaining the desired
level of competencies and skills. This will be achieved through
rationalization of curriculum, introducing new examination methods and
techniques and developing better study tools and education delivery
models, etc.

The salient features of Education Scheme 2021 together with detailed flow
of qualification and principles are being presented in this document.
The deliberation on detailed curriculum, exemptions and transitional

provisions are in progress and will be shared, once approved by the
Council.
This communication is for the purposes of information of the stakeholders

and not intended for obtaining comments or feedback. The formal
exposure of amended byelaws and directives will be made in due course
for comments.
Here I would like to acknowledge the contributions by members of ETCOM

2018-19 without which the Scheme may not have become a reality.
My thanks to all those who participated in surveys and discussions and

contributed to the development of the Scheme.
My special thanks to the Senior Director Education and Training Omair

Jamal, and staff of Education Department including Senior Manager
Shumaila Halo and Director Examinations, Irfan Ghaziani for their tireless
efforts and extensive research and outreach to make the Scheme possible.
My thanks to the President, Vice Presidents, and my Council colleagues

who deliberated in detail and made valuable contribution to the Scheme.
Syed Najmul Hussain, FCA

TABLE OF CONTENTS
Salient features 5
Key Stages/Levels 6
Entry routes and eligibility criteria 6
Qualifying Assessment Test (QAT) 9
Pre-Requisite Competencies(PRC) 10
Assessment Areas of PRC 10
Time limit for clearing PRC assessments 10
Certificate in Accounting and Finance (CAF) 11
Papers of CAF 11
Delivery of courses and examinations of CAF 11
Time limit for clearing CAF examinations 11
Eligibility for examinations and Rules of progression 12
Certified Finance and Accounting Professional (CFAP) 13
Papers of CFAP 13
Delivery of courses and examinations of CFAP 13
Number of attempts and time limits for clearing CFAP examinations 13
Eligibility for examinations 14
Multi-Subject Assessment (MSA) 15
Papers of MSA 15
Delivery of courses and examinations of MSA 15
Number of attempts and time limits for clearing MSA examinations 15
Eligibility for examinations 15
Practical Training requirement 16
Hands-on Courses 17
Entry Routes – Flow charts 18

IMPORTANT NOTE
This announcement is for the purpose of information to intended recipients
and is subject to amendment in Byelaws with approval of the Federal
Government in due course.
SALIENT FEATURES
Education Scheme 2021:
i. Introduces an entry test for students who marginally under perform in
their twelve years’ education to allow opportunity to those who may
have reasonable chance of successfully completing the CA Program.
ii. Fairly accommodates those who possess other higher educational and
professional qualifications.
iii. Enhances integration of 16 years’ degree programs into the
qualification process to ensure diversity in the profession.
iv. Devolves conduct of entry test and pre-requisite competencies
assessment to authorized third parties with close oversight of the
Institute.
v. Introduces hands-on courses to enhance the skillset of CA
professionals in areas of technology, communication and behavioral
competencies to respond to the needs of emerging workplace.
vi. Defines maximum period to clear a level in terms of “years/months”
along with “number of attempts”.
vii. Focuses on development of analytical and reasoning skills and
application techniques.
viii. Retains Multi-Subject Assessments (MSAs) as final level of
qualification.

KEY STAGES/LEVELS
The key stages and levels of Education Scheme 2021 are:
i. Entry route for HSC/A’ Level or equivalent with defined eligibility
criteria and alternate option
ii. Assessment scheme for Pre-Requisite Competencies (PRC)
iii. Entry routes for relevant and non-relevant graduates
iv. Remodeled Certificate of Accounting and Finance (CAF) level
v. Remodeled Certified Finance and Accounting Professional (CFAP) level
vi. Practical Training
vii. Hands-on courses at different stages of qualification
viii. Multi-Subject Assessment (MSA)
ENTRY ROUTES AND ELIGIBILITY CRITERIA

The entry routes are as follows:
 HSC/A’ Levels or equivalent
 14-year Graduates
 16-year Graduates
 16-year Graduates from Specified Degree Awarding Institutes
HSC/A’ Levels or Equivalent

Candidates who have passed Higher Secondary School Certificate or A
Levels:
 Having secured above 60% aggregate marks or passed three subjects
at A Levels with minimum Grade D will be exempt from Qualifying
Assessment Test (QAT).
 Having secured less than 60% but more than 50% aggregate marks in
HSC or passed three subjects at A Levels with minimum Grade E will
be required to pass QAT.
Candidates who have passed other equivalent qualification to HSC/A’ Level
recognized by the Council will be registered in CA education program
subject to such terms and conditions as may be specified by the Council.
Candidates who have passed QAT or are exempt from QAT will be eligible
to appear for assessment of PRC after three months from the date of
registration.

After passing PRC, such candidates will be eligible to advance to CAF level.
On passing all papers of CAF level and fulfilling other requirements

including completing prescribed hands-on courses, such candidates will be
eligible to advance to register for training with any approved training
organization of the Institute.
After commencement of training and fulfilling other requirements

including completing prescribed hands-on courses, such candidates will be
eligible to appear in their CFAP and MSA level examinations.
14-year Graduates
Candidates with bachelor degree comprising minimum 14 years of
education in any discipline will be eligible for registration in CA education
program, provided that such degree is awarded by a local or foreign degree
awarding institution recognized by a competent authority of higher
education in Pakistan. Further, provided that such candidates must have
secured minimum 45% marks in aggregate or equivalent grades.
Such candidates will be eligible to start their practical training and obtain
registration as trainee.
Such candidates will be deemed to be exempt from QAT and will be eligible
to appear for the assessment of PRC after three months from the date of
registration.
After passing PRC, such candidates will be eligible to appear in CAF level
examinations.
Such candidates on passing all papers of CAF level examinations and

fulfilling other requirements including completing prescribed hands-on
courses will be eligible to appear in their CFAP and MSA level examinations.
16-year Graduates
Candidates with a degree comprising minimum 16 years of education from
a local or foreign university recognized by a competent authority of higher
education in Pakistan will be eligible for registration in CA education
program.
Such candidates will be eligible to start their practical training and obtain
registration as trainees.
Such candidates will be deemed to be exempt from QAT and PRC

assessment subject to certain conditions.
Such candidates will be eligible to appear for their CAF papers during their
graduate program as per prescribed rules.

On passing all papers of CAF level examinations and fulfilling other

requirements including completing prescribed hands-on courses, such
candidates will be eligible to appear in their CFAP and MSA level
examinations.
16-year Graduates from Specified Degree Awarding Institutes

Candidates with a degree comprising minimum 16 years of education from
a specified degree awarding institute (SDAI) will be eligible for registration
in CA education program as trainee.
Such candidates will be deemed to be exempt from QAT, PRC assessment

and CAF examinations subject to certain conditions.
Such candidates will be eligible to appear in CFAP and MSA level

examinations and fulfil other requirements including completing
prescribed hands-on courses.

QUALIFYING ASSESSMENT TEST (QAT)

i. The Qualifying Assessment Test (QAT) will be a computer based
assessment, testing candidates in English, Mathematics and Analytical
Reasoning.
ii. The candidates will have maximum three attempts to pass QAT.
iii. The candidates will have maximum twelve months to appear in PRC
assessments after passing QAT.
iv. The conduct of QAT is being devolved to third parties including RAETs,
RASS and any other party authorized by the Institute.
v. The Institute will retain oversight and standard setting role and will
provide online tests and independent invigilators to parties conducting
examinations.
vi. The results of QAT will be announced by the Institute.

PRE-REQUISITE COMPETENCIES (PRC)

i. This pre-first level of CA Program will assess fundamentals of general
and professional knowledge and will be referred to as Pre-Requisite
Competencies (PRC).
ii. Students will have the option to self-study. Registration at RAETs
and/or RASS for studies of PRC is not mandatory.
iii. The conduct of assessment of these competencies is being devolved to
third parties including RAETs, RASS and any other party authorized by
the Institute.
iv. The Institute will retain an oversight and standard setting role and will
provide online tests and independent invigilators to parties conducting
examinations.
v. Assessments will be offered every month.
vi. Unless a lower number of areas remain, minimum two areas will be
attempted for assessment at a time.
vii. The results will be announced by the Institute.
Assessment Areas of PRC

There will be assessment in five areas as follows:
i. PRC-01 Business Writing and Comprehension skills

ii. PRC-02 Quantitative methods
iii. PRC-03 Principles of Economics
iv. PRC-04 Introduction to Accounting
v. PRC-05 Introduction to Business
Time limit for clearing PRC assessments

Persons registered for PRC assessments will be required to clear
assessment of a minimum of three areas in maximum twelve months from
the date of first attempt of PRC.
Those who have passed three areas in such twelve-month period will have
three additional months for clearing assessment of the remaining two
areas.
First attempt of assessment shall not be earlier than three months from
the date of registration for PRC assessments.

CERTIFICATE IN ACCOUNTING AND FINANCE (CAF)

The examinations / assessments at this stage will primarily focus on
competencies in application and analysis of enhanced technical
knowledge. CAF stage papers will be bifurcated into two Groups A and B.
Papers of CAF
The papers forming part of each Group are as follows:
a) Group A
i. CAF-01 Financial Accounting and Reporting 1
ii. CAF-02 Tax Practices
iii. CAF-03 Cost and Management Accounting
iv. CAF-04 Mercantile Law
b) Group B:
i. CAF-05 Financial Accounting and Reporting 2
ii. CAF-06 Managerial and Financial Analysis
iii. CAF-07 Company Law
iv. CAF-08 Audit and Assurance
Delivery of courses and examinations of CAF

i. It is mandatory for registered persons to register with a RAET or RASS.
ii. Attendance of classes prior to first attempt will be mandatory.
iii. Minimum attendance requirement will be those as prescribed by the
Institute.
iv. CAF stage examinations will be conducted every six months.
v. Unless lesser number of papers remain, registered persons will be
required to appear in at least three papers of their own selection.
vi. Examinations for this stage will be conducted by the Institute.
Time limit for clearing CAF examinations

Persons registered for CAF stage will have maximum of four years to pass
the requisite examinations. Provided that persons who have not more than
two CAF papers remaining to pass, will have one additional year to pass
the remaining paper(s).

Eligibility for examinations and Rules of progression

Registered persons will first attempt papers of CAF Group A.
Unless a lower number of papers remain, a registered person will attempt

minimum three papers from each Group.
Registered persons will be permitted to appear in CAF Group B on passing

at least two papers from CAF Group A.

CERTIFIED FINANCE AND ACCOUNTING PROFESSIONAL

(CFAP)
The examinations/ assessment at this stage will focus mostly on innovation
and decision making with enhanced application and analytical skills.
Papers of CFAP
The papers forming part of this stage are as follows:
 CFAP-01 Advanced Accounting and Financial Reporting
 CFAP-02 Corporate Laws
 CFAP-03 Strategy and Performance Measurement
 CFAP-04 Business Finance Decisions
 CFAP-05 Tax Planning and Practices
 CFAP-06 Audit, Assurance and Related Services
Delivery of courses and examinations of CFAP

Students will have the option to self-study or take courses at RAETs and/or
RASS.
The Council will prescribe minimum number of papers a student need to
appear in a single attempt.
CFAP stage exams will be conducted every six months.
The examinations of these papers will be conducted by the Institute.
Number of attempts and time limit for clearing CFAP

examinations
Students registered for CFAP stage will have maximum of six attempts to
pass each paper.
However, students who have not more than three CFAP papers remaining
to pass, will have no limitation for the number of attempts.
The minimum time period available to a student to clear three papers as

above will be prescribed by the Council.
An attempt will be counted when a person is issued the admit card and
he/she signs the attendance sheet in the examination.

Eligibility for examinations

Students will be eligible to attempt CFAP exams having:
a) passed or obtained exemptions from all papers of CAF and registered
as trainees through 16 years’ bachelor degree from SDAIs; and
b) completed twelve months of training prescribed under the bye-laws
on or before the first day of the month in which examination is to be
held.

MULTI-SUBJECT ASSESSMENT (MSA)

The examinations/assessments at this stage will focus on integrated topics
to ensure that candidates can solve and provide advice on complex
business issues and problems.
Papers of MSA
The papers forming part of this stage are:
i. MSA-1 Financial Reporting and Assurance Professional Competence
ii. MSA-2 Management Professional Competence
Delivery of courses and examinations of MSA

Students will have the option to self-study or take courses at RAETs and/or
RASS.
MSA stage exams will be conducted every six months.
The examinations of these papers will be conducted by the Institute.
Number of attempts and time limits for Clearing MSA

examinations
There will be no limitation of attempts or time for students appearing in
MSAs.
Eligibility for Examinations

MSA-1: Financial Reporting and Assurance Professional Competence
Students who have passed or obtained exemptions from the following

papers of CFAP:
a) Advanced Accounting and Financial Reporting
b) Audit, Assurance and Related Services
MSA-2: Management Professional Competence
Students who have passed or obtained exemptions from the following

papers of CFAP:
a) Strategy and Performance Measurement
b) Business Finance Decisions

PRACTICAL TRAINING REQUIREMENT

i. Practical Training in an authorized Training Organization (TO) is a mandatory
requirement of the CA qualification. Training refers to on-job learning which
prepares chartered accountants for required professional skills, ethics,
values and attitudes.
ii. Trainee students would be required to complete an annual online ethics

course during the period of the training.
iii. Period of training will be between 3 to 4 years based on candidate’s entry

route.
iv. Assessment of training by designated person in the TO is a mandatory

component to evaluate training output and workplace performance.

HANDS-ON COURSES
The Institute is cognizant of the impact of emerging technologies, particularly
in the area of information technology on businesses. The importance of
communication skills and personal effectiveness is being given its due
weightage in the Scheme. These hands-on courses have been included as an
integral part of CA Program and form part of progression and qualification
under the Scheme.
The hands-on courses forming part of CA program are:
a) PRC to CAF Stage

i. Presentation and Personal Effectiveness (PPE); and
ii. MS Office
b) CAF-CFAP Stage
i. Data management and analytics; OR
ii. FinTech
Testing /proficiency level for these courses is at intermediate level and relevant
to profession of accountancy.
The Institute will authorize third parties to conduct these courses with ICAP
oversight.

Entry Route 1 for HSC/A’ Levels or Equivalent
Chartered Accountant
Multi Subject Assessment (MSA) Assessment of

Practical
3.5
1.5 MSA-01 MSA-02 Experience yrs
YR
Financial Reporting and Assurance Professional Management Professional
Competence Competence T
Annual Online Ethics Course

R
A
I
Certified Finance and Accounting Professional (CFAP)
N
CFAP-04 CFAP-05 CFAP-06 I
N
Audit, Assurance and Related G
1 Business Finance Decisions Tax Planning and Practices
Services Hands-on
YR
CFAP-01 CFAP-02 CFAP-03 course on any P
one of the H
Advanced Accounting and Strategy and Performance following: A
Corporate Laws
Financial Reporting measurement S
- Data
E
Management
1 YR and Analytics
- FinTech
Certificate in Accounting and Finance (CAF B)

CAF-05 CAF-06 CAF-07 CAF-08
Financial Accounting & Managerial and
Company Law Audit and Assurance
Reporting - 2 Financial Analysis
1 Certificate in Accounting and Finance (CAF A)

YR Hands-on
courses on
Financial Accounting & Cost and Management 1. Presentation
Tax Practices Mercantile Law
Reporting - 1 Accounting and Personal
Effectiveness
(PPE)
Pre-requisite Competencies (PRC)
2. MS Office
PRC-04 PRC-05
1
YR Introduction to Accounting Introduction to Business
PRC-01 PRC-02 PRC-03
Business Writing and

Quantitative Methods Principles of Economics
Comprehension skills
\
Qualifying Assessment Test
(English, Mathematics, Analytical Reasoning)
\
HSC (50%-60%) or A-Level Grade ‘E’ in any
three papers

Entry Route 2 for HSC/A’ Levels or Equivalent

3.5
1.5 Practical
MSA-01 MSA-02 yrs
YR Experience

R
A
I
N
N
Audit, Assurance and Related G
Services Hands-on
YR
course on any P
CFAP-01 CFAP-02 CFAP-03
one of the H
Advanced Accounting and Strategy and Performance following: A
Corporate Laws
Financial Reporting measurement - Data S
Management E
1 YR and Analytics
- FinTech
Certificate in Accounting and Finance (CAF B)

Financial
Managerial and Financial
Accounting & Company Law Audit and Assurance
Analysis
Reporting - 2
1
YR Certificate in Accounting and Finance (CAF A)
CAF-01 CAF-02 CAF-03 CAF-04 Hands-on
courses on
Financial
Cost and Management 1. Presentation
Accounting & Tax Practices Mercantile Law
Accounting and Personal
Reporting - 1 Effectiveness
(PPE)
*Pre-requisite Competencies (PRC) 2. MS Office

PRC-04 PRC-05
1

\
HSC > 60% or A-Level at least Grade ‘D’ in three
papers
*Credits will be available on predefined criteria

Entry Route for 14-year Graduates

4
Practical
1 MSA-01 MSA-02 Experience yrs
YR
R
A
I
N
Hands-on
course on any N
Audit, Assurance and Related one of the G
Services following:
YR
CFAP-01 CFAP-02 CFAP-03 - Data P
Management H
Advanced Accounting and Strategy and Performance and Analytics A
Corporate Laws
Financial Reporting measurement - FinTech S
E

*Certificate in Accounting and Finance (CAF B)
Financial
Managerial and Financial
Analysis
1 Reporting - 2
YR *Certificate in Accounting and Finance (CAF A)
CAF-01 CAF-02 CAF-03 CAF-04 Hands-on
courses on:
Financial 1. Presentation
Cost and Management
Accounting & Tax Practices Mercantile Law and Personal
Accounting
Reporting - 1 Effectiveness
(PPE)
*Pre-requisite Competencies (PRC) 2. *MS Office
PRC-04 PRC-05
1

\
14-year qualification (2-year graduates)

Entry Route for 16-year Graduates

Practical
3.5
1.5 MSA-01 MSA-02 Experience yrs
YR
Competence Competence Hands-on
course on any
one of the
Certified Finance and Accounting Professional (CFAP) following:
CFAP-04 CFAP-05 CFAP-06 - Data
Management
Audit, Assurance and Related and Analytics T

Services - FinTech R
YR
A
I
Advanced Accounting and Strategy and Performance N
Corporate Laws
Financial Reporting measurement I
N
G
P
*Certificate in Accounting and Finance (CAF B) H
A
S
*Hands-on
Financial E
Managerial and Financial course on MS
Analysis Office
1 Reporting - 2
YR *Certificate in Accounting and Finance (CAF A)
Financial
Cost and Management
Accounting & Tax Practices Mercantile Law
Accounting
Reporting - 1
\
16-year qualification (4-year graduates)
Note: Such Students will be allowed to appear

in CAF exams during their degree program

Entry Route for 16-year Graduates from Specified Degree Awarding Institutes
Assessment of
Multi Subject Assessment (MSA) 3
Practical
1 Experience yrs
MSA-01 MSA-02
YR
Hands-on

R
course on any
A
Certified Finance and Accounting Professional (CFAP) one of the I
following: N
- Data I
Audit, Assurance and Related Management N
1 Business Finance Decisions Tax Planning and Practices and Analytics G
Services
YR - FinTech
CFAP-01 CFAP-02 CFAP-03 P
H
Advanced Accounting and Strategy and Performance
Corporate Laws A
Financial Reporting measurement *Hands-on S
course on MS E
Office
1
YR
16-year qualification from

Specified Degree Awarding Institutes (SDAI)
*Credits will be available on predefined criteria.

Education Scheme 2021 Overhauls CA Qualification

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EDUCATION SCHEME 2021

EDUCATION SCHEME 2021

The Institute of Chartered Accountants of Pakistan Page | 1

MESSAGE FROM THE CHAIRMAN OF EDUCATION &

It gives me immense pleasure and satisfaction to introduce Education

Education Scheme 2021 is an integral component of the Council’s strategy

After due deliberations, the structure of Education Scheme 2021 was

The Institute of Chartered Accountants of Pakistan (the Institute) with the

In continuance of this quest, the Institute conducted an extensive review

Education Scheme 2021 while retaining focus on the traditional areas of

The Institute of Chartered Accountants of Pakistan Page | 2

The deliberation on detailed curriculum, exemptions and transitional

This communication is for the purposes of information of the stakeholders

Here I would like to acknowledge the contributions by members of ETCOM

My thanks to all those who participated in surveys and discussions and

My special thanks to the Senior Director Education and Training Omair

My thanks to the President, Vice Presidents, and my Council colleagues

Syed Najmul Hussain, FCA

The Institute of Chartered Accountants of Pakistan Page | 3

The Institute of Chartered Accountants of Pakistan Page | 4

The Institute of Chartered Accountants of Pakistan Page | 5

ENTRY ROUTES AND ELIGIBILITY CRITERIA

HSC/A’ Levels or Equivalent

The Institute of Chartered Accountants of Pakistan Page | 6

On passing all papers of CAF level and fulfilling other requirements

After commencement of training and fulfilling other requirements

Such candidates on passing all papers of CAF level examinations and

Such candidates will be deemed to be exempt from QAT and PRC

The Institute of Chartered Accountants of Pakistan Page | 7

On passing all papers of CAF level examinations and fulfilling other

16-year Graduates from Specified Degree Awarding Institutes

Such candidates will be deemed to be exempt from QAT, PRC assessment

Such candidates will be eligible to appear in CFAP and MSA level

The Institute of Chartered Accountants of Pakistan Page | 8

QUALIFYING ASSESSMENT TEST (QAT)

The Institute of Chartered Accountants of Pakistan Page | 9

PRE-REQUISITE COMPETENCIES (PRC)

Assessment Areas of PRC

i. PRC-01 Business Writing and Comprehension skills

Time limit for clearing PRC assessments

The Institute of Chartered Accountants of Pakistan Page | 10

CERTIFICATE IN ACCOUNTING AND FINANCE (CAF)

Delivery of courses and examinations of CAF

Time limit for clearing CAF examinations

The Institute of Chartered Accountants of Pakistan Page | 11

Eligibility for examinations and Rules of progression

Unless a lower number of papers remain, a registered person will attempt

Registered persons will be permitted to appear in CAF Group B on passing

The Institute of Chartered Accountants of Pakistan Page | 12

CERTIFIED FINANCE AND ACCOUNTING PROFESSIONAL

Delivery of courses and examinations of CFAP

Number of attempts and time limit for clearing CFAP

The minimum time period available to a student to clear three papers as

The Institute of Chartered Accountants of Pakistan Page | 13

Eligibility for examinations

The Institute of Chartered Accountants of Pakistan Page | 14

MULTI-SUBJECT ASSESSMENT (MSA)

i. MSA-1 Financial Reporting and Assurance Professional Competence

ii. MSA-2 Management Professional Competence

Delivery of courses and examinations of MSA

Number of attempts and time limits for Clearing MSA

Eligibility for Examinations

Students who have passed or obtained exemptions from the following

Pre-requisite Competencies (PRC) 2. MS Office