Excellence in CA education with specialized programs for every level. Choose your path to success with Lakshya CA.
The new syllabus by ICAN for CA is designed to create world-class accountants in Nepal. It doesn't just focus on passing exams; it focuses on making you a professional advisor who:
Adds real value to any business or government office.
Acts ethically and protects the public interest.
Has strong technical knowledge and can use it in real-life situations.
Understands both private business and public (government) sectors.
To become a member of ICAN, you must complete four integrated parts:
Exams: Passing 16 different subjects.
Ethics: Learning how to be honest, fair, and professionally skeptical.
Practical Experience: Real-world work (Articleship) to apply what you learn.
Ongoing Development: Keeping your skills updated throughout your career.
The exams are divided into three levels, getting progressively more challenging.
Level | Goal | Subjects |
|---|---|---|
Foundation (4 Papers) | The Basics | Accounting, Assurance & IT, Business & Finance, Law & Taxation. |
Application (6 Papers) | Practical Use | Financial Accounting and Reporting, Audit and Assurance, Applied Law, Management Accounting and Financial Management, Business Strategy and Applied Taxation. |
Advisory (6 Papers) | Professional Advice | Advanced Financial Reporting, Advanced Business and Financial Management, Advanced Assurance, Advanced Law, Advanced Management Accounting, and Advanced Taxation. |
Competency-Based: The focus is on what you can do (skills) rather than just what you can memorize.
Global Standards: The syllabus meets international requirements (IFAC/IES), making your qualification respected worldwide.
Credit Retention: If you pass a specific module, you keep that credit even if you fail others in the same level. However, you must pass all modules in one level before moving to the next.
Balanced Effort: Each subject is "equalized" by study hours. This makes your study plan predictable:
Foundation: ~300 hours per module.
Application/Advisory: ~320 hours per module.
The difficulty increases based on the "verbs" used in your exams:
Foundation: You will Identify and Explain (Understanding basics).
Application: You will Calculate and Analyse (Solving practical problems).
Advisory: You will Evaluate and Advise (Giving high-level professional opinions).