Short answer
Choose CA through the Institute of Chartered Accountants of Nepal (ICAN) if you want to practise as an auditor in Nepal, because signing audits here needs ICAN membership. It has three levels, CAP I, CAP II and CAP III, with three years of articleship under a practising CA. Choose ACCA if you want a qualification recognised by employers in many countries. It has 13 exams, of which the first nine can be exempted for relevant degrees, and you study through a local tuition provider. Both usually take several years to finish.
The details
Side by side
| CA (ICAN) | ACCA | |
|---|---|---|
| Body | Institute of Chartered Accountants of Nepal | Association of Chartered Certified Accountants, UK |
| Levels | CAP I, CAP II, CAP III | Applied Knowledge (3), Applied Skills (6), Strategic Professional (4) |
| Practical training | Three years of articleship under a practising CA | Three years of relevant work experience |
| Exemptions | Graduates can enter at CAP II | Up to nine papers for relevant degrees |
| Signing audits in Nepal | Yes, as an ICAN member | Not on its own |
| Fees | Paid in rupees | Paid to ACCA in pounds, plus local tuition |
Common problems
Can I start right after +2?
Yes, for both. You can register for CAP I with ICAN after 10+2, and for ACCA's Applied Knowledge exams after +2.
I'm a graduate. Do I start from the beginning?
For CA, graduates can enter at CAP II under ICAN's marks rules. For ACCA, a relevant degree such as BBS or BBA can exempt some of the first nine papers. The four Strategic Professional papers can't be exempted.
I failed CAP II. Should I switch to ACCA?
Some students do. Check which ACCA papers you can be exempted from with your degree before switching, and weigh whether you want to work in Nepal or abroad.
Nepali CA or Indian CA?
To practise and sign audits in Nepal you need ICAN membership. An Indian CA is a separate qualification from ICAI.
Real experiences
Been through this recently? Tell the next person which office you went to and what they asked for. Reports are published as community notes, apart from the official information.
Share your experienceSources
- Institute of Chartered Accountants of Nepalican.org.np
- ACCA: exemptions policyaccaglobal.com
- Kathmandu Model College: preparing for CA after +2kmcen.edu.np
Written from the sources above and last checked on 8 Oct 2026. Some details aren't confirmed against an official page yet, so check fees and documents with the office before you go.
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