The document announces new flexibility policies approved by the ICAB Council regarding attending mandatory coaching classes and appearing for examinations at the Professional and Advanced levels. Key points: 1. Students who have passed at least 4 CL papers or appeared in all remaining CL papers can now attend PL classes before exam results are published. 2. Students who have appeared in all CL or PL papers can attend classes for the next level before results. 3. Seats are first come, first served. Students who pass a CL paper are now eligible for the corresponding PL paper exam and classes. 4. Similar flexibility applies between PL and AL papers. Registration details and schedules are provided.

1. Halim/ 13/12/2021 Notice-PL & AL Online Flexible Mandatory Class Page: 1 of 2
ICAB/ESAD/MCCNL/2021(2) 13 December 2021
TO: ALL ARTICLED/ COURSE COMPLTED/ PARTLY QUALIFIED CA STUDENTS
NOTICE
Students' Enrolment
Allowing Flexibility in Attending Mandatory Coaching Classes of Next Level (Professional & Advanced)
Class Session: January-March, 2022
1. The ICAB Council in its 693th meeting held on 24 March 2021, approved the following flexibility in
attending mandatory coaching classesof ICAB:
2. Students, who have passed at least 4 papers (including the exempted papers, if any, granted to them) in
Certificate Level (CL)I Professional Level (PL) (i.e., left with maximum 3 papers) and have appeared in the
examination of all of the remaining paper(s), will be allowed to attend the mandatory classes of next level (i.e.,
professional or advanced level) on payment of required fees before publishing of the exam results.
3. Also, students who have appeared in the examination of all the papers (excluding the exempted papers, if any,
granted to them) in CL or PL, will be allowed to attend the mandatory classes of next level (i.e., professional or
advanced level)onpaymentof required fees beforepublishingofexaminationresults.
4. In case there is any limitation of seats in the coaching classes, students shall be accommodated on 'first come,
first served basis".
5. In addition to the above, Council also decided that students who had passed any paper(s) of certificate level
examinations, would be allowed to appear at the similar / corresponding paper(s) of p rofessional level
examination(s) after attaining eligibility by attending the requisite number of classes of the similar / corresponding
paper(s) of professional level
Further Council of ICAB took decisions in its 705th meeting dated- 27 September 2021 on "Allowing Flexibility in
Appearing Professional and Advanced Level Examinations and Coaching Classes" that
students who have passed a paper of certificate level, will be eligible to appear at examination of the
corresponding ng paper of professional level. Therefore, students will be eligible to get enrolled for classes for the same
paper of the professional level. This means, students who have not yet passed all the papers of certificate level, will
be able to attend professional level exams of the corresponding papers of certificate level which they have already
passed.
The subject wise mappingof certificate level and professional level will be as under:
Similarly, students who have passed both Financial Accounting & Reporting and Audit & Assurance papers of
p rofessional level, will be allowed to appear at the examination of Corporate Reporting paper of advanced
level. Also, students who have passed both Business Strategy and Financial Management papers of professional
level, will be allowed to appear at the examination of Strategic Business Management of advanced level.
Accordingly, they will also be eligible to get enrolled for attending classes of same paper(s) of advanced level. The
subject mappingof professional level and advanced levelwillbeas under:
Professional Level (PL) Papers Advanced Level (AL) Papers PL Passed PLNotPassed
1. Audit&Assurance
2.Financial Accounting & Reporting
1.Corporate Reporting ALallowed AL Not Allowed
3. Business Strategy
4. Financial Management
2.StrategicBusiness
Management
AL Allowed ALNotAllowed
Certificate Level (CL) Papers Professional Level (PL) Papers CLPassed CLNotPassed
Assurance Audit &Assurance PL allowed PL Not Allowed
Accounting Financial Accounting & Reporting PL allowed PL Not Allowed
Business&Finance
Management Information
BusinessStrategy PLallowed PL Not Allowed
Financial Management PLAllowed PL Not Allowed
- - -
Business Law Corporate Laws and Practices PL allowed PL Not Allowed
Principles of Taxation Tax Planning& Compliance PL allowed PL Not Allowed
Information Technology ITGovernance PL allowed PL Not Allowed

2. Halim/ 13/12/2021 Notice-PL & AL Online Flexible Mandatory Class Page: 1 of 2
However, no candidate will be allowed to appear at any paper of Advanced Level examinations until s/he has
cleared allthe papers ofcertificate level.
Case Study of advanced level will be the ultimate paper which can only be attempted by the advanced level
students either after completing all the other advanced level papers or together with all the other papers of
advanced level. Case study can never be attempted keeping any paper of advanced level un-attempted.
Accordingly, students who are willing to appear at the examination of any of the professional level paper(s) based on
theabove mentionedcriteria are also requested to register for the mandatory coachingclasses.
We, therefore, request principals of all CA firms to encourage all Articled I Course Completed I Partly- Qualified
studentstoregister forthecoachingclassesaccordingly.
Schedule for Registration of Classes: Students willing to attend classes will be required to register their names and
deposit fees as follows:
Level (s) Subject (s) Fee
(s)/Tk.
Enroll Schedule Duration of
Classes
Class Time
Professional Per subject (as per criteria) 3,000/-
Dec 14 to 28,
2021
a.Jan 01 to Mar
19, 2022
b.Subject wise -
separate class
Sun to Thurs
(Evening Shift) &
Fri & Sat (day
time)
Advanced
Corporate Reporting &
Strategic Business
Management (Integration)
18,000/-
Case Study 25,000/
Payment of Fees and other Conditions:
1. Classes will be on virtual platform for all levels.
2. Through online payment system @ icab.org.bd or by Pay Order drawn in favor of ICAB from any scheduled bank
and deposit at ICAB Accounts Section at CA Bhaban (6th floor).
3. The Class Enrolment Application Form should be submitted to Class Management Department at CA Bhaban (1st
Floor), 100, Kazi Nazrul Islam Avenue, Dhaka-1215.
4. For further information, please contact:
- ICAB Class Management Department, Dhaka: Tel: 09612612100 Ext-148/171; &
- ICAB Counselling Centre, Dhaka: Tel: 09612612100 Ext-154/ 0; Cell: 01790159654
(Md Abdul Halim Sheikh)
Additional Director & Head of
Education and Student Affairs Division
Copy to:
- President, ICAb
- Vice President (E&E), ICAB
- Chairman, BoS-ICAB
- CEO, ICAB
- Chairman/Secretary, DRC/CRC/ UK Chapter
Management Committee/ North American Chapter/
Asia Pacific Chapter- ICAB
- All Principals of CA firms-ICAB
- All Divisional Heads of ICAB
- President/Secretary. BCACP, ICAB
- All Notice Boards and Website of ICAB