TE INSTITUTE OF IN" BANCLADESH OF BANGLADESH ‘An autonomous body under Ministry of Commerce established under the Bangladesh Chertered Accountants Order, 1973 “WHICEO Ota ESADICAB-2021(2) (President's Order No, 2 of 1973), ADEE ‘TO: ALL PRINCIPALS OF CA FIRMS CIRCULAR Allowing Flexibility in Attending Mandatory Coaching Classes of Next Level (Professional § Advanced Levels) 1, The ICAB Counciin its €83h meeting held on 24 March 2021 approved the following fexbity in stencing mandatory coaching assesot reas: 2. Students, who have passed atleast 4 papers (ncluding the exempted papers, any, granted to ther) in Certificate Level (CL)/Preessicnal Level (PL) (a, le wth maxmum 3 papers) and have appeared inthe examinstond allot the remaining papers), wl be alowed to attend tne ‘mandatory classes of next bel (ie, professional or advance level on payment required ees before bishing of he exam ests 3. Aso, stents who have appeared inthe examination of al he papers (excusing ne exempted papers, any, gfantedt them) inCLoe PL wl be lowed to attend the mandatory clases of next bva (Le, professional or advanced levljen payment of required fees bore publshingo! fexaminationresuts 4 Incase theres ey imitation of seats nthe coschng asses, students shale aoconmodsted on est come fist served bass™ 5. In adstion bine above, Counc aso decided that stents who had passed any papers) of cerficate level examination. would be allewed to ‘appear at the siiar!coresponding papers) of profesional vel examinaon() aor ating egibity by atending the requste rumber of ceases of tesla coresreing papers) ct professional eve Furr Cound of CAB ook decisions ins 705th meeting dted- 27 September 2021 en “Allowing Flebily in Agpoaring Presson and Advanced Level Examinations and Coaching Castes" that students who have passed » paper of certificate level. wllbe ebb to appear at examination a the corespondingng paper of professional vel ‘Therefore students wl be elgble to get ervoed for cases ere sae paper ofthe professional level. This means, studonts who have not yt passec lhe papers of erificate vel wilde abieto attend professional level exams ofthe coresponding papers of ceriiceteBvel which they nave oeady passed ‘The subject wise mappingofcetficate level and profesional ve wil be as ura: [ Cetcto net (CU Papers Profesional Level (PL Popes CPasal ‘eLNaPassed ————] assure Ani AAssuamoe Palewed PLNotAlowed ecorting Fanci Acsouniig Raparing PLalewed | PLN owed ‘Busness8Fnance Busnes Stig PLaloued PL NetAlowed [eens Franca anager [Peston PLNAAIowes | | snes Taw ra Lan ad ra PLatowed 1 | incies of Taxaien Tax Parninns Compe "alowed "BN | [Chiomaten Teenotgy Governance PLalewes PLNetadowed ‘Simisy students who have passed bothFinarial Accounting & Reporing and Aud & Assurance papers ct rofessonal evel wil be alowed ‘appear atthe examination of Corporate Reparing paper of advancedievel Aso, stuceriswhohavepassed bath Business strategy and Final Management papers of professional level wil be allowed to appear atthe eraminaton of Stratage Business Management of advanced level ‘Accordingly they wilaiso be ege o get enrled for attending classes of same papers) ofacvanced ve Thesubjecl mappirgo! rofessionalvel andavancedlevelwlloe asunder: Professional Level PL) Papers ‘avancad Level AL) Papers PL Pad PLN assed 1 AuditAssorance ‘Corporate Reporting fALalowed AL Not Aowe 2.Financial Accounting & Reporting 3. Businoss Stlegy TSuategieisiess Nanagenent [AL Alowed ALNGAAIOWed 4. Francia Management L However, no candidete wilbeallowedto appear al any paper of Advanced Levelexaminalions ul se Fasclearedaltha papers fceifcate bv Case Study of vanced | evel willbe the utimataraper which can ony be attempted by the advanced level students ether afer completing al the ‘ther aivanced |evel papers or together wih alle other papers of advanced level. Case study can never be attempted keerng any peper of _abvancedlvel un-atterpted ‘According students who ere willngto appear atthe exarinationo any ofthe rofesionallevelpapers)basedon traabove menienedrteriaere ako Fequestd to register forthe mandatory coaching classes ‘We therefore, request pencils ofall CA fms 1 encourage all Aricled Course Completed |Paty-Qualfod-tudortstoreiterforthecoaching ssesanzxaingy \ anal raya ane Chie Executive Ofoe(CEO) Copy to: 4, President and All Membos of CouncECAB 2. Chaimen and Al Merbers of BeSICAB 3. ChaimanSecretay, DRCICRCIUK Chapter Management Commitee! Noth American Chapter Asia Pactic hapteICAB 4, Al Divisonal Heads of CAB 5. All Note Boards and Website of CAB CA Bhaban 109 Ko osoein00 co