Unit Scheme under Intermediate (IPC) for PCC Students for May 2013


ICAI will not conduct CA PCC exams from May 2013. So, students of CA PCC will have to convert to Intermediate to be eligible to appear in May 2013 examination. Students will have to give exam of Intermediate according to unit scheme as created by ICAI. I also gave Simple Procedure to Convert from PCC to IPCC to Appear in May 2013 Exam.

If any Student who has passed one group of PCC then he will get paper wise exemption of that passed group (and not group wise exemption). Check out the detailed information about Unit Scheme under Intermediate (IPC) for students who converted to IPC from PCC for May 2013 exam.

To Pass CA IPC May 2013, Read: How You Can Pass CA IPC, Final Exams in 1st Attempt Easily


Validity of Exemption and Validity of One of Groups Passed in Professional Competence Examination (PCE):


(a) Students who have passed one of the groups under Professional Competence Examination (PCE) will get paper wise exemption (NOT group wise exemption) in the Intermediate (IPC) Examination.

Those students, who have passed one of the groups of CA PCC earlier, will have to register for both groups of Intermediate (IPC) Course and have to appear and pass under ‘Unit Scheme’ of Intermediate (IPC) Examination. Details of ‘Units’ are given hereunder.


Students who have passed Group I of PCC:

To pass Group I of Intermediate, students will have to appear and pass UNIT 4 (Consisting of Paper 3: Costing & FM & Paper 4: Taxation).


To pass Group II of Intermediate, students will have to appear and pass UNIT 6. (Consisting of Paper 7: IT & SM)

To pass both Group of Intermediate, students will have to appear and pass UNIT 8. (Consisting of Paper 3, 4 & 7.)

Conclusion: i.e. Students will have to pass subjects of Group II of PCC which are Costing FM, Taxation & IT SM according to units shown in the table below.


Recommended Article:- Important Chapters, Topics for CA IPC/IPCC & Final May 2013 Exam

Students who have passed Group II of PCC:

To pass Group II of Intermediate, students will have to appear and pass UNIT 5 (Consisting of Paper 5: Adv. Accounting & Paper 6: Auditing).

To pass Group I of Intermediate, students will have to appear and pass UNIT 7. (Consisting of Paper 1 : Accounting & Paper 2: B.Law, C.Law & Ethics ,Comm.)

To pass both Group of Intermediate, students will have to appear and pass UNIT 9. (Consisting of Paper 1, 2, 5, 6).

Conclusion: i.e. Students will have to pass subjects of Group I of PCC which are Accounting, Audit, Law Ethics & comm. + Advanced Accounting (Extra) , according to units shown in the table below.



(b) Students who have got exemption in PCC by securing 60% and above marks under Regulation 37B (6) will get exemption in the corresponding paper/s for the unexpired period chances in the Intermediate (IPC) Examination, are given under.
Paper-wise Exemption to the Candidates appearing in the Intermediate (IPC) Examination/Accounting Technician Examination for the Un-expired chance(s) on the basis of having secured a minimum 60 percent marks in a paper(s) in the Professional Competence Examination (PCE)


Students who have got exemption in Paper I of Advanced Accounting will be exempted from appearing in Paper 1 & Paper 5 of Intermediate.
…and so on for other subjects.

If you have any query then don’t hesitate in asking me.


20 thoughts on “Unit Scheme under Intermediate (IPC) for PCC Students for May 2013”

  1. sir
    I hv cleared 1st group of pcc.now according to conversion scheme i have to appear unit 4 for appearing in 1st group of ipcc
    Then my query is that how much minimum marks need to appear in unit 4 and seprately in unit 6.

    1. I will recommend you to appear for UNIT 8 only.. And According to me: passing marks for different unit will be like it is in groups wise basis. i.e. you need to get 50 at least to pass in IT SM in UNIT 8. I tried to explain that-much I understood. Please contact your nearest ICAI branch for more details about your query.

  2. sir, i have not cleared group 2 of PCC so now i should fill in the exam form of IPC after 4-5 days of submission of conversion form and i should opt for both the groups of ipc i.e unit 8?? am i right pls reply..

  3. Sir
    I fill conversion form on 15 feb 2013 from pcc to ipcc and I cleard group one of pcc and I also have exemption in taxation of group two.

    Now I want that can

    I appear in may 13 ipcc exam?

    How fill the exam form?

    I get exemption in tax in ipcc or not?

    1. Wait till 25th… or fill the form as provisional online… And you can give IPCC May 2013 exam and you will be allowed exemption in taxation too..

    1. You should appear for UNIT 8. And you will be granted exemption in Taxation and the marks you need to obtain would be remaining to aggregate to 150 with adding of taxation marks… I.e. same like you would have appeared for group 2 and had to get needed marks….

  4. i have passed group 1 of PCE and also have exemption in group-2
    paper 5-Taxation. then to pass group 2 of IPC, for which group or unit i have to appear

  5. sir,
    while filling the online form i made a mistake , instead of choosing united i opted for ipcc both groups.( as i have cleared pcc 1 group and i come under unit scheme), i contacted to icai they told me to write down a letter in the favour of regional secretary of exam and submit it along with acknowledgment(of online form) , i did the same, but still i am having a doubt whether they will corret it or my 6 month will get wasted.
    pls help me asap.
    i know lots of people do make mistake while filling the online exam but i guess my case is a rare one, and the thing which has make me scared is the point where the icai has clearly mentioned tht exam applied cant be changed.
    plss sir help
    i am not able concentrate on my exams.

  6. Sir
    I have passed 1st group of pcc and got exemption in it/sm in 2nd group and have filled in unit 4 which comprises of tax and cost/fm ,sir may i know whether i have to get 50% aggregate in the two papers of the unit or il get the benifit of exemption of it/sm(62 marks).in determining the aggregate of unit 4.?




  8. I am appearing Ist time in Nov 2013 for 2nd Group (not appeared 1st group till now. Last paper (IT & SM) that is on 20th Nov 2013 is being clashed with my Delhi University B. Com -Hons Paper. Therefore, now I am deciding to give only two papers of 2nd Group. Is this possible for me to opt ‘UNIT SCHEME’?

  9. i have failed in both groups of ipcc in may 2013, now i decide to write only first group in nov2013 . now for filling the exam form i have doubts in column 6th ,7th and 11th. in column 6 they have given intermediate and unit scheme. under intermediate they have given:
    (1) intermediate group1/ATE
    (2)intermediate group2
    (3)intermediate both groups
    under unit scheme they have given : unit1,unit2,unit3……unit8
    so what should i tick?

    in column 7 they have asked about partial intermediate passing details

    in column 11 they have asked about exemption details.

    i dont knw what should i fill in column 6,7,11.
    pls help me.

  10. i cleared group1 in pcc marks obtained ( a/c’s 40,auditing 67,law 66) n later converted into ipcc n cleared unit4 (costing 42,tax 66) im appearing for unit 6 in june 2014 i.e infotech & sm now i have a doubt i.e how much should i score to clear unit6 minimum i mean is it required to score 50 or any earlier exemption marks credit available ? waiing for your reply eagerly

  11. i have cleared ipcc group 1 in may 2013 and i have attempted group 2 in nov 2013 but i failed in group 2 so i want to see copies of my answer sheeets to check my answers so that i can rectify my mistake please tell me can i obtain copies of my answer sheets and how?

  12. I have cleared 2nd group of pcc in nov11 exam. thereafter i didnt appear in any exams. i converted into ipc scheme and now appearing in may14. do i need to clear all the 4 remaining subjects at a single sitting or i can clear exam groupwise? i have to give account and law in 1st group and in 2nd group ihave to give account and audit. if i will appear for only 2 papers of 1st group then i will be declared as passed in 1st group?

  13. SIR,
    I HAVE PASSED GROUP I OF PCC IN NOV2012 AND OPTED UNIT 8 EXam but i didnt cleared unit 8 what can i do now, please suggest me .i am serious about CA now.please help me

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