Quick answer
The CA course in Nepal is run by the Institute of Chartered Accountants of Nepal (ICAN) in three levels — Foundation, Application and Advisory, formerly CAP-I, CAP-II and CAP-III — with a three-year articleship. It takes at least four and a half years after +2. Registration fees are Rs 34,500, Rs 40,500 and Rs 50,000 for the three levels, and examinations are held every June and December.
Chartered accountancy is the one professional qualification in Nepal you can start straight after +2, study while earning a stipend, and finish without a university. It is also hard: few pass each level at the first attempt. ICAN is in the middle of replacing its syllabus, so this guide gives both the new names and the old ones, from the institute’s own pages.
On this page
CA course in Nepal: the three levels
The new syllabus has 16 subjects and 1,600 marks against 18 subjects and 1,800 marks in the old one, and a minimum duration of four and a half years. ICAN’s council approved it in April 2025 and is bringing it in level by level, so for a few years both run side by side.
| Level (new syllabus) | Old name | Subjects | Minimum time | Registration fee |
|---|---|---|---|---|
| Foundation | CAP-I | 4 | 6 months | Rs 34,500 |
| Application | CAP-II | 6, in two groups | 9 months | Rs 40,500 |
| Advisory | CAP-III | 6, in two groups | 3 years, with articleship | Rs 50,000 |
CA course in Nepal after 12th: who can join
- After +2 (any stream): you start at Foundation. ICAN’s education page gives the minimum as GPA 2.0, grade C or 40%.
- After a bachelor’s degree: a graduate or postgraduate with at least 50% in aggregate enters directly at Application (CAP-II), skipping Foundation. Graduates below 50% start at Foundation.
- An online eligibility test must be passed at least two and a half months before the examination you intend to sit.
- There is no entrance examination and no age limit.
CA fee structure in Nepal
These are ICAN’s published fees. Registration for all three levels comes to Rs 1,25,000, and examination fees for one sitting of every paper to about Rs 20,000 more. The larger cost is coaching: most students attend a private CA college for each level, and those fees are set by the colleges and are not published by ICAN. Every repeated paper adds another examination fee and often another term of classes.
| Item | Amount |
|---|---|
| Registration, Foundation / CAP-I | Rs 34,500 |
| Registration, Application / CAP-II | Rs 40,500 |
| Registration, Advisory / CAP-III | Rs 50,000 |
| Examination form | Rs 200 |
| Examination fee per paper | Rs 1,150 (CAP-I), Rs 1,200 (CAP-II), Rs 1,250 (CAP-III) |
| Late fee | Rs 500 |
| Membership registration, after passing | Rs 3,000, plus Rs 2,200 a year |
CA exams and pass marks
- Examinations are held twice a year, in June and December.
- To pass: at least 40% in each paper and 50% in aggregate — in the level for Foundation, and in each group (or both groups together) for Application and Advisory.
- Exemption: a paper passed with 60% or more is carried forward for the next three consecutive examinations, so you need not resit it.
- Distinction is awarded at 75%.
- In the June 2025 session 454 candidates passed CAP-I, 404 passed CAP-II and 84 passed CAP-III, as reported by Collegenp from ICAN’s result. ICAN does not publish a pass percentage with those figures.
Articleship: the three years of training
| ICAN’s rule | |
|---|---|
| When it starts | After passing Application (CAP-II) |
| Length | Three years, under a practising chartered accountant |
| Hours and leave | 40 hours a week; 40 days’ leave a year, at most 120 in three years |
| Minimum stipend | Rs 5,000 a month in the first year, Rs 7,000 in the second, Rs 10,000 in the third |
| Fees to the firm | The principal may not charge the trainee anything, and may pay more than the minimum |
| Final examination | May be attempted when less than one year of articleship remains |
After qualifying: membership and work
A candidate who has passed the final examination, completed three years of articleship and reached the age of 21 can register as a member of ICAN. In fiscal year 2080/81 the institute had 2,220 chartered accountants and 7,209 registered auditors on its rolls, and 14,197 active students: 3,720 at CAP-I, 7,332 at CAP-II and 3,145 at CAP-III. Holders of the Indian CA qualification and ACCA sit a membership examination.
Chartered accountants work in audit firms, banks, insurance companies, corporate finance and tax, and many open a practice. While you study, an accounts job keeps the theory real: the accountant CV example is ready to edit, accountant interview questions covers VAT and TDS for 2083/84, and openings are on the jobs board.
CA or a degree: BBS, BBA and CA together
- Many students enrol in BBS at the same time, because its annual examination system leaves room for CA classes. See BBA vs BBS in Nepal.
- A bachelor’s degree with 50% lets you skip Foundation, so finishing the degree first costs time but not the level.
- Lok Sewa and bank recruitment ask for a degree. CA alone does not always count as the stated qualification, so a degree alongside keeps those doors open.
- If you leave CA part-way, the levels passed still carry weight for accounts jobs. Put them on the CV as “CAP-II passed, ICAN”.
Common questions
How can I become a CA in Nepal?
Register with the Institute of Chartered Accountants of Nepal, pass its three levels — Foundation, Application and Advisory — complete a three-year articleship under a practising CA, and apply for membership.
Can I do CA after +2 in Nepal?
Yes. A +2 graduate from any stream registers at the Foundation level; ICAN’s education page gives the minimum as GPA 2.0, grade C or 40%.
What is the fee for the CA course in Nepal?
ICAN’s registration fees are Rs 34,500 for Foundation, Rs 40,500 for Application and Rs 50,000 for Advisory, with examination fees of Rs 1,150 to Rs 1,250 a paper. Coaching fees at private CA colleges are separate.
How many years does CA take in Nepal?
At least four and a half years after +2 under the new syllabus: six months for Foundation, nine for Application and three years for Advisory with articleship. Most students take longer because papers are often repeated.
What is the stipend during CA articleship in Nepal?
ICAN sets a minimum of Rs 5,000 a month in the first year, Rs 7,000 in the second and Rs 10,000 in the third. Firms may pay more.
What is the pass mark in CA exams in Nepal?
At least 40% in each paper and 50% in aggregate. A paper passed with 60% or more is exempt for the next three examinations.
When are CA exams held in Nepal?
Twice a year, in June and December.
