ICITSS, AICITSS and the self-paced online modules

In short

ICITSS (Integrated Course on Information Technology and Soft Skills), AICITSS (its Advanced counterpart) and the four Self-Paced Online Modules (SPOM) are the compulsory non-examination-paper components of the ICAI Chartered Accountancy course under the New Scheme of Education and Training, effective 1 July 2023. ICITSS is taken before practical training begins, AICITSS during practical training, and the four self-paced modules between the Intermediate and Final levels. Each is a gatekeeper: without the completion certificates a student cannot register for articleship, cannot fill the CA Final exam form, and cannot be enrolled as a member. University papers on "the CA profession and its education framework", commerce-stream viva, and every interview for an articleship or a fresher CA role touch these, because they fix the candidate's eligibility timeline and because the skills taught (Excel, Tally, ERP, CAATs, presentation, communication) are exactly what a Big Four or industry recruiter tests on day one.

Explained

Where the three components sit in the New Scheme

• The New Scheme (notified through amendments to the Chartered Accountants Regulations, 1988, in force from 1 July 2023) has three examination levels — Foundation (4 papers), Intermediate (2 groups × 3 papers = 6) and Final (2 groups × 3 papers = 6) — plus two years of practical training and these three non-paper components.
• Sequence for all routes (Foundation route and Direct Entry route alike): register → clear Foundation (not needed for direct entrants) → clear both groups of Intermediate → complete both ICITSS modules → register and serve 2 years of practical training → clear all four Self-Paced Online Modules → complete both AICITSS modules → appear in Final.
• The New Scheme deliberately moved training to *after* the full Intermediate, so ICITSS is now taken by a student who has already passed six Intermediate papers.
• All registration, batch booking, fee payment and certificate download happen on ICAI's Self Service Portal (SSP); courses are run by Programme Organising Units (POUs) — Regional Councils, branches and accredited institutions.
• These components carry no marks into the Final result and there is no exemption or equivalence for an engineering degree, an MBA, a prior Tally/Excel certification or work experience.

ICITSS — the pre-training course (two modules, 15 days each)

• Module 1: Orientation Course (OC) — 15 days, 6 hours a day, 90 hours. Content: the CA profession and its regulatory framework, introduction to the Code of Ethics, personality development, business communication and correspondence, presentation and group-discussion skills, office procedure and documentation, time and stress management, interview technique.
• Module 2: Information Technology (IT) — 15 days, 6 hours a day, 90 hours. Content: MS Office with an Excel-heavy core (functions, lookups, pivot tables, data validation), word processing and presentation tools, accounting packages (Tally and equivalents), introduction to DBMS and ERP, e-filing and compliance portals (Income-tax, GST, MCA), basics of CAATs (computer-assisted audit techniques), information-systems controls and cyber security hygiene.
• Assessment: the IT module ends with an online MCQ assessment test that must be qualified (qualifying standard 50%); the Orientation Course is assessed through attendance, assignments, presentations and group discussions. Near-full attendance is insisted on — a shortfall means re-attending the batch.
• When: after passing both Intermediate groups and before the application for registration to practical training is accepted. A student can begin ICITSS as soon as eligible; many finish both modules in the ~30-day gap between the Intermediate result and the articleship start date.
• Why before training: the principal gets an assistant who can already handle a spreadsheet, a voucher entry and a client phone call, instead of training that from zero.

AICITSS — the course during practical training (two modules, 15 days each)

• Module 1: Advanced Information Technology (Adv IT) — 15 days / 90 hours. Content: advanced spreadsheet modelling and data analysis, data analytics and audit analytics tools, database querying (SQL basics), ERP and automated accounting environments, information systems audit and IT controls, cyber-security and business-continuity concepts, XBRL and digital filing, remote/cloud working controls.
• Module 2: Management and Communication Skills (MCS) — 15 days / 90 hours. Content: advanced business communication, report and opinion writing, presentation and public speaking, leadership, teamwork and negotiation, ethics in practice, client handling, group projects, CV writing and campus-interview preparation.
• When: during practical training — the New Scheme requires it in the last part of the training period (last six months is the standard position); both modules must be completed before filling the CA Final examination form.
• Assessment: the Advanced ICITSS Test is an online MCQ test with a 50% qualifying standard; MCS is assessed through attendance, projects and presentations. ICAI has shifted the stage at which the Advanced ICITSS Test must be *qualified* (Final-exam eligibility vs. membership enrolment) at different times — confirm the current position from the Board of Studies announcement before planning dates.
• Attendance and leave: 30 working days away from the office is significant. Weekend, evening and virtual batches are offered precisely so training is not interrupted; days attended in office hours need the principal's consent and are adjusted against the leave entitlement under Regulation 59 (leave not exceeding one-sixth of the period actually served).

The four Self-Paced Online Modules (SPOM)

Introduced by the New Scheme between Intermediate and Final, in the spirit of NEP 2020's multidisciplinary breadth. They replaced the old Final elective paper and absorbed subjects shifted out of the Final papers.

• Set C basket (choose one): Risk Management; Sustainability and Climate Change — Reporting and Assurance; Public Finance and Government Accounting; The Insolvency and Bankruptcy Code, 2016; International Taxation; Arbitration, Mediation and Conciliation; Forensic Accounting; Valuation; Financial Services and Capital Markets; Forex and Treasury Management.
• Set D basket (choose one): a multidisciplinary set that has included subjects such as the Constitution of India and the art of advocacy, psychology, philosophy, entrepreneurship and economics. ICAI revises this list — check the current options on the SSP before registering.
• Mode: entirely self-study, from ICAI's digital study material and e-lectures, with no classes and no fixed term; the student decides the pace.
• Assessment: online MCQ-based examination per module, 50% qualifying marks in each, generally without negative marking; results are "qualified / not qualified" and do not add to the Final marks. Attempts are repeatable. The exact duration, marks and number of questions per set are fixed by BoS announcements and have been revised, so verify the current pattern.
• Eligibility and gate: registration opens on passing the Intermediate level; all four modules must be qualified before the student is eligible to appear in the Final examination. They can be, and usually are, cleared during the two years of practical training.

Timelines, costs and administration

• Total classroom load: ICITSS 180 hours + AICITSS 180 hours = 360 hours, i.e. 60 working days of 6 hours.
• Fees (indicative, ICAI revises them — check the SSP): Orientation Course ≈ ₹7,000; ICITSS-IT ≈ ₹6,500; AICITSS Adv IT ≈ ₹7,500; MCS ≈ ₹7,000; self-paced modules of the order of ₹1,000 per set. Concessions apply for certain categories under ICAI schemes.
• Certificates are issued by the POU/ICAI and uploaded to the student's SSP record; the Final exam form validation and the membership (ACA) application both read that record, which is why a missing certificate stalls an otherwise complete candidate.
• Advantages of the design: skills are delivered just-in-time (IT before articleship, management and advanced analytics before qualifying); SPOM gives breadth and a specialisation without lengthening the examination; self-paced modules can be cleared in slack periods of articleship.
• Limitations: 30 days of AICITSS collides with audit and tax season; POU batch availability and quality vary across cities; the self-paced MCQ format tests recall more than application; the components are gatekeepers, so a single unqualified module postpones an attempt by a full exam cycle.

Key points

• ICITSS - 2 modules (Orientation Course + Information Technology), 15 days / 90 hours each, taken before practical training registration.
• AICITSS - 2 modules (Advanced IT + MCS), 15 days / 90 hours each, taken during practical training and completed before filling the Final exam form.
• SPOM - four self-paced online modules between Intermediate and Final; all four must be qualified for Final eligibility.
• Set A / Set B - compulsory: Corporate and Economic Laws; Strategic Cost Management and Performance Evaluation.
• Set C / Set D - one elective each from a technical specialisation basket and a multidisciplinary basket respectively.
• Qualifying standard - 50% in the ICITSS-IT test, the Advanced ICITSS Test and each self-paced module.
• No marks carried - none of these components adds to the Final result; they are pass/complete gates only.
• No exemptions - an engineering degree, an MBA or prior IT certification does not exempt a student from ICITSS or AICITSS.
• New Scheme start date - 1 July 2023, under the amended Chartered Accountants Regulations, 1988.
• Training after Intermediate - under the New Scheme practical training (2 years) begins only after both Intermediate groups are passed, for Foundation and Direct Entry routes alike.
• Regulation 59 - leave to an articled assistant is capped at one-sixth of the period actually served; AICITSS days in office hours eat into it.
• Registration channel - ICAI Self Service Portal (SSP); courses delivered by Programme Organising Units.
• Final-exam eligibility - both Intermediate groups + all four SPOMs + completed practical training + both AICITSS modules; the Final attempt falls after the prescribed study period following training.
• Attendance - ICITSS and AICITSS require near-full attendance; shortfall means re-doing the 15-day batch.
• Employer-relevant skills - Excel modelling, Tally/ERP, SQL and analytics, IT controls, report writing and presentation.
• SPOM replaced the old Final elective paper and carries subjects moved out of the Final syllabus.
• Verify details - fee amounts, the Set D option list, the SPOM exam pattern and the stage at which the Advanced ICITSS Test must be qualified are revised by ICAI; read the current BoS announcement.

Formulas and examples

Example 1 — building the full timeline. A student's Intermediate result (both groups passed) is declared in January 2027.

• ICITSS: OC 1-15 February 2027, IT 16 February-2 March 2027 → 30 days, 180 hours.
• Practical training registered from 3 March 2027; 2 years → completion 2 March 2029.
• SPOM: Sets A, B, C, D cleared in four sittings between June 2027 and March 2028, while in training.
• AICITSS: Adv IT and MCS in the last six months, i.e. between September 2028 and February 2029.
• Final: eligible for the first session falling after training completion plus the prescribed study period — with a six-month study period that is after 2 September 2029, so the November 2029 attempt.

Conclusion: from the Intermediate result to the first Final attempt is about 2 years 10 months, and every one of the eight non-paper components fits inside the training period except ICITSS.

Example 2 — leave arithmetic for AICITSS. Training period = 2 years = 730 days.

• Maximum leave = 730 / 6 = 121.67 → 121 days.
• AICITSS taken on working days in office hours = 15 + 15 = 30 days.
• Leave left for exams, illness and personal needs = 121 − 30 = 91 days.
• If instead both modules are done in weekend/evening batches, the full 121 days remain. This is the practical reason for choosing non-office-hour batches.

Example 3 — self-paced module results. Each set is out of 100 with 50 as the qualifying mark.

• Total = 58 + 46 + 64 + 71 = 239, average = 239 / 4 = 59.75%.
• Despite a comfortable average, the student is not eligible for the Final: qualification is module-wise, so Set B must be re-attempted. Aggregates do not rescue a single failed set.

Example 4 — indicative cost of the non-paper components.

Sub-total of the four classroom courses = 7,000 + 6,500 + 7,500 + 7,000 = ₹28,000; adding ₹4,000 for the four modules gives ₹32,000. Figures are indicative only — ICAI revises them, and Foundation/Intermediate/Final registration and exam fees are separate.

Example 5 — ICITSS versus AICITSS at a glance.

Where it is used

• CA firms and the Big Four (Deloitte, PwC, EY, KPMG) and Indian majors (BDO, Grant Thornton Bharat, SRBC, Walker Chandiok): the ICITSS-IT content is the baseline for audit juniors — Excel, Tally/ERP extracts, sampling in CAATs; Adv IT feeds IS-audit and analytics teams.
• Industry finance roles (Reliance, TCS, HUL, Infosys, Tata Steel, banks and NBFCs): advanced spreadsheet modelling, ERP (SAP/Oracle) literacy and the MCS presentation skills are exactly what a campus technical-plus-HR round screens.
• Specialisation entry points: a Set C choice such as International Taxation, Valuation, Forensic Accounting or the IBC, 2016 is a credible talking point for transfer-pricing, valuation, forensic and insolvency practice teams.
• GST, MCA and Income-tax compliance desks: e-filing portals, digital signatures, XBRL and reconciliation work taught in the IT modules are daily tasks in tax and secretarial compliance.
• Small and mid-sized practices and the student's own future firm: the Tally/ERP and documentation training is what lets a fresh article run a client's books and a working-paper file.
• Campus placement programmes run by ICAI: MCS group projects, mock interviews and CV sessions are the direct preparation for the Institute's own campus interviews for newly qualified CAs.

Interview questions

• Q: When exactly must ICITSS be completed? A: After passing both groups of Intermediate and before the application for registration to practical training is accepted — both modules, 15 days each.
• Q: What are the two modules of AICITSS and when are they taken? A: Advanced Information Technology and Management and Communication Skills, 15 days each, taken during practical training (the last six months is the standard position) and completed before filling the CA Final exam form.
• Q: How many self-paced modules are there and which are compulsory? A: Four — Set A (Corporate and Economic Laws) and Set B (Strategic Cost Management and Performance Evaluation) are compulsory; Set C is a technical elective and Set D a multidisciplinary choice.
• Q: Do self-paced module marks count towards the CA Final result? A: No. Each must be qualified at 50%, but the marks are not carried into the Final aggregate and no exemption arises from them.
• Q: I scored 70, 65, 60 and 45 in the four sets. Am I eligible for the Final? A: No — qualification is module-wise, so the 45 must be re-attempted; the average is irrelevant.
• Q: Does an engineering degree or a Tally certificate exempt you from the IT courses? A: No. ICITSS and AICITSS admit no exemption or equivalence, irrespective of prior qualification or experience.
• Q: How do the 30 days of AICITSS affect your leave as an articled assistant? A: If taken in office hours they are adjusted against the Regulation 59 entitlement of one-sixth of the period served — about 121 days over two years; weekend, evening or virtual batches avoid the consumption.
• Q: What is the difference between the ICITSS-IT syllabus and the Advanced IT syllabus? A: ICITSS-IT teaches office tools, accounting packages and basic DBMS/ERP and e-filing; Advanced IT moves to data analytics, database querying, ERP controls, information-systems audit and cyber security.
• Q: What did the self-paced modules replace? A: The old Final elective paper, while also absorbing subjects moved out of the Final papers under the New Scheme of 1 July 2023.
• Q: Which Set C elective would you pick for a transfer-pricing career, and why? A: International Taxation — it covers treaty interpretation, transfer pricing and the non-resident provisions that the work turns on; Valuation or Risk Management would suit valuation or internal-audit tracks instead.
• Q: Can a direct-entry graduate start articleship before clearing Intermediate under the New Scheme? A: No — the New Scheme requires both Intermediate groups and ICITSS before practical training registration, for both the Foundation and Direct Entry routes.
• Q: What happens if you fail the Advanced ICITSS Test? A: It can be re-attempted; until it is qualified the relevant gate — the Final exam form or membership enrolment, as per the current ICAI position — stays shut, so plan it well before the deadline.

Common mistakes

• Confusing the order — assuming ICITSS comes during articleship and AICITSS before it; ICITSS is pre-training, AICITSS is in-training.
• Treating the self-paced modules as optional reading or leaving all four to the last months, then missing the Final exam form deadline.
• Averaging the four SPOM marks and believing a 50% aggregate is enough, instead of 50% in each set.
• Claiming an exemption from ICITSS-IT or Adv IT on the strength of a B.Tech, an MBA or an Excel/Tally certificate.
• Booking both AICITSS modules in office-hour batches during peak audit season, annoying the principal and burning 30 of about 121 leave days.
• Quoting fees, batch durations or the Set D option list from an old guide — ICAI revises them; the SSP and Board of Studies announcements are the authority.
• Describing the pre-2023 structure (8 Intermediate and 8 Final papers, three-year articleship, Final elective paper) as the current course in an interview.

Related topics

Articleship: registration, rights and getting the most out of it · CA Final multidisciplinary case study: integrated business solutions · Starting a CA practice: certificate of practice, firm registration and peer review · CA careers: Big Four, industry, practice and abroad · ICAI Code of Ethics and professional misconduct · Information systems audit and CAATs.