CAT (Certificate in Accounting Technicians) is a short entry-level accounting course run by the Institute of Cost Accountants of India (ICMAI). ICMAI’s own page says students who have passed or are appearing in Class 12 can join. It teaches bookkeeping, business law, statutory compliance, computerised accounting and e-filing. It can lead to a first accounts job or to ICMAI’s CMA Intermediate level.
The facts about CAT below come from ICMAI’s own pages, read on 13 Oct 2026; the comparison and checklist are our own guidance. Where ICMAI does not say something, we say so. ICMAI is a separate professional body. IPA is not connected to ICMAI or to CAT, and nothing here says an IPA course counts towards CAT.
Not sure which route to pick? Our guide to diploma courses after 12th commerce lists the main options side by side.
What is the CAT (Certificate in Accounting Technicians) course, and who can join?
CAT is ICMAI’s short course for people who want to start work as accounts assistants. ICMAI’s Admission to CAT page says it was introduced in consultation with the Ministry of Corporate Affairs. It is aligned with the Accounts Assistant qualification pack (BSC/Q8103) of the BFSI Sector Skill Council of India. BFSI means banking, financial services and insurance.
The page says students who have passed or are appearing for the 12th (10+2) examination can join. Its objective section also mentions undergraduates. It does not ask for the commerce stream or a minimum percentage.
Who it is for: a 12th pass student who wants an ICMAI certificate as a first step into accounts and is ready to study for exams. Who it is not for: someone who wants a full degree or a CA-style qualification straight away, or someone who only wants a few weeks of software practice.
In short: CAT is open from Class 12, with no stream or percentage condition on ICMAI’s page.
The CAT route, step by step
- Class 12Passed or appearing for the 10+2 examination
- ApplyThrough a Regional Council, Chapter or Recognized Oral Coaching Centre, or directly to the CAT Directorate
- Part IFour multiple-choice papers, in the June or December term
- Part IIFive modules, a five-day orientation and a 45-day internship
- NextAccounts assistant roles, or the CMA Intermediate route (confirm with ICMAI)
How do you register for CAT?
ICMAI’s page describes two ways to apply. You can join the nearest ICMAI Regional Council, Chapter or ROCC (Recognized Oral Coaching Centre, ICMAI’s spelling), where coaching is available. Or you can register directly with the CAT Directorate. The page also gives an online application link.
ICMAI’s page does not list the documents you must upload. It also does not say how long your registration stays valid. Check both on ICMAI’s CAT portal or with the CAT Directorate before you pay anything.
In short: apply through a council, chapter or ROCC, or directly; ask ICMAI for the document list.
What do CAT Part I and Part II cover?
CAT has two parts. Part I is four exam papers. Part II is practical: software modules, a short orientation and an internship. This is the structure ICMAI’s page lists. MCQ means multiple-choice question.
| Part | What it contains | How it is assessed |
|---|---|---|
| Part I | Fundamentals of Financial Accounting; Applied Business and Industrial Laws; Financial Accounting 2; Statutory Compliance | MCQ exam, held in June and December terms |
| Part II, modules | Computer Fundamentals by Microsoft; Computerized Accounting using Tally ERP 9.0; Employability Skills; e-Filing by experts; Introduction to Costing Principles and Preparation of Cost Statements | ICMAI lists Part II assessment schedules on its CAT portal (for example February and July 2026) |
| Part II, orientation | Five-day orientation programme | Not stated on the page |
| Part II, internship | 45 days with organisations under the CAT internship scheme | Not stated on the page |
What is the internship?
An internship is a short period of supervised work in a real organisation. For CAT it lasts 45 days and is placed with organisations under ICMAI’s CAT internship scheme. The page does not say whether the internship is paid or how organisations are allotted.
A note on the Tally version
As of 13 Oct 2026, ICMAI’s Admission to CAT page still names “Tally ERP 9.0” for the computerised accounting module. This is what the page says. It does not tell you which version is taught in a given term, so ask the CAT Directorate or your coaching centre before you enrol.
In short: four MCQ papers first, then software modules, a five-day orientation and a 45-day internship.
When can you join CAT, and how long does it take?
ICMAI’s page gives no overall duration for CAT. It states only the 45-day internship and the five-day orientation. So any stated number of months on another website is not ICMAI’s. Use the contact details on ICMAI’s CAT portal to ask the CAT Directorate how long a student normally takes.
The timing of terms is clearer. The page lists two examination terms, June and December. The last date for admission is 28 February for the June term and 31 August for the December term. The page does not state a year, so confirm the current deadline on the portal, where the Part I notification for the December 2026 examination is listed.
CAT terms and admission deadlines
Course and examination charges: ICMAI’s page shows a course amount and says examination charges are separate, but gives no date for them. We have left the figures out so you do not rely on an undated number. Check the current amounts on ICMAI’s page.
In short: two terms a year, admission closes 28 Feb and 31 Aug, and the duration is not stated.
How is CAT different from CMA Foundation?
CAT is an entry-level certificate for accounts assistant work. CMA Foundation is the first exam of the CMA professional course. CMA stands for Cost and Management Accountant, ICMAI’s professional qualification. You can see the rules on ICMAI’s course eligibility page.
ICMAI’s eligibility page lists a Class 10 pass and also 10+2 or equivalent, with provisional admission and 36 months to convert; it does not say which applies to sitting the exam. In plain words, provisional admission means you can be admitted before you meet every condition, and the page gives 36 months to convert to regular status. Confirm with ICMAI whether Class 12 is needed to sit the exam.
The two are also linked. For CMA Intermediate, the same page lists 10+2 with the ICMAI Foundation Course, or passing the CAT Foundation (Entry Level) Part I examination, as one entry route. So CAT Part I can open the door to the CMA Intermediate level. How this works in practice, including any exemptions, is something to confirm with ICMAI.
Which one answers which need?
| Feature | CAT (ICMAI) | CMA Foundation (ICMAI) | Tally / GST skills diploma (private institute) |
|---|---|---|---|
| Who runs it | ICMAI | ICMAI | The institute |
| Who can join | 12th pass or appearing | Class 10 pass and also 10+2 or equivalent; which applies to sitting the exam is not stated | Usually open to anyone; set by the institute |
| What it is | Entry-level certificate: accounting, law, compliance, Tally, e-filing, internship | First level of the CMA professional course | Hands-on software and filing skills |
| Assessment | Part I MCQ exam, Part II modules and internship | ICMAI examination | Set by the institute |
| Leads to | Accounts assistant roles; CMA Intermediate entry route (confirm current rules with ICMAI) | CMA Intermediate and Final | Accounts, GST and Tally roles; no ICMAI progression |
For the full picture of the professional routes, our guides on the ICWA / CMA course and CA vs CMA vs CS go deeper into the CMA path than we do here.
In short: CAT is the entry certificate; CMA Foundation starts the professional course; the two are linked through CMA Intermediate.
How is CAT different from a Tally and GST skills course?
CAT is a certificate from a professional body, with exams and an internship. A Tally and GST skills course is practical training in the software and filings that accounts teams use every day. They answer different needs.
- Certificate or skill? CAT gives you an ICMAI certificate after exams. A skills course gives you practice, and the proof is what you can do in an interview.
- Theory or practice? CAT Part I is MCQ on accounting, law and compliance. A skills course spends most of its time on voucher entry, GST returns and reports.
- Further study? CAT can lead to CMA Intermediate. A private skills course does not connect to any ICMAI exam.
- They can overlap. CAT’s own Part II includes Tally and e-filing, so some students take CAT for the certificate and practise software separately.
If you want to compare skills courses with degrees, diploma vs degree in accounting sets out the trade-offs. If you are weighing college and skills together, see how to study B.Com with Tally, GST and Excel together.
In short: CAT gives a certificate and a route to CMA; a skills course gives practice.
What does CAT lead to?
ICMAI’s page describes CAT as a course for entry-level accountants and links it to the Accounts Assistant role. Its objective section says the course covers the maintenance of accounts, preparation of tax and company-law returns, GST, customs law, and export and import documentation. It does not promise a job, and it states no salary.
- An entry-level accounts job, such as accounts assistant, with CAT as your certificate.
- CMA Intermediate, using Part I as an entry route as listed on the eligibility page.
- A degree alongside, since CAT is open to students who are appearing for the 12th and the page mentions undergraduates.
Thinking about how AI may change accounts work? Read whether accounting is still a good career with AI.
In short: CAT points to accounts assistant work or CMA Intermediate; ICMAI promises neither a job nor a salary.
Is CAT right for you? A short checklist
Tick what is true for you.
- I have passed or am appearing for Class 12, and I am happy to prepare for MCQ exams.
- I want an ICMAI certificate as well as software skills.
- I may want to continue to CMA Intermediate later.
- I can check the current charges, term dates and Tally version with ICMAI before I enrol.
If most boxes are ticked, CAT is worth a serious look. If you mainly want to be job-ready with software and filing quickly, a practical course may suit you better. If you want the full professional route, look at CMA Foundation or CA directly: how to become a CA after 12th explains that path. If a CA attempt did not go as planned, what to do after failing CA Foundation may help.
Words used in this guide
| Term | Meaning |
|---|---|
| CAT | Certificate in Accounting Technicians, ICMAI’s entry-level course |
| ICMAI | The Institute of Cost Accountants of India, the body that runs CAT and the CMA course |
| CMA | Cost and Management Accountant, ICMAI’s professional qualification |
| MCQ | Multiple-choice question, the format of CAT Part I |
| Regional Council, Chapter | Local ICMAI bodies named on the page as places to join |
| ROCC | Recognized Oral Coaching Centre: a coaching centre in ICMAI’s list, named on the page as a place to join |
| CAT Directorate | The ICMAI office that runs CAT and takes direct registrations |
| Internship | Supervised work in a real organisation; 45 days in Part II |
| BFSI | Banking, financial services and insurance |
Where does practical Tally, GST and Excel practice fit?
Whichever route you pick, employers expect you to use accounting software. CAT includes a Tally module, but many students want more hands-on practice than one module gives. IPA, established in 2003, teaches practical skills at E-54, Laxmi Nagar, Delhi. Our Tally course is one way to build that practice alongside any exam route. If you live nearby, see the Tally course in Laxmi Nagar.
IPA is not part of ICMAI and its courses are not a substitute for CAT or a step towards it. They build skills you can use whichever qualification you choose. Call 9213855555 or 011-22041221, or send an enquiry. Questions about charges are answered by a counsellor: know the fees.
Frequently asked questions
Can I join CAT after 12th commerce?
Yes. ICMAI’s page says students who have passed or are appearing for Class 12 can join. It does not limit the course to the commerce stream.
Is CAT the same as CMA Foundation?
No. CAT is an entry-level certificate. CMA Foundation is the first exam of the CMA professional course. ICMAI’s eligibility page lists a Class 10 pass and also 10+2 or equivalent, with provisional admission and 36 months to convert; it does not say which applies to sitting the exam.
How long is the CAT course?
ICMAI’s page does not give an overall duration. It states a 45-day internship and a five-day orientation. Ask the CAT Directorate, using the contact details on its CAT portal page.
Does CAT teach Tally?
Yes. Part II includes a Computerized Accounting module. As of 13 Oct 2026 the page names Tally ERP 9.0, so confirm the version taught.
Can I do CMA Intermediate after CAT?
ICMAI’s eligibility page lists passing CAT Foundation (Entry Level) Part I as one route to CMA Intermediate. Confirm the current rules with ICMAI.
When are the CAT exams held?
Part I is held in June and December. The last date for admission is 28 February for June and 31 August for December, per ICMAI’s page, which shows no year. Check the CAT portal for the current notice.
What documents do I need to register?
ICMAI’s page does not list them. Ask the CAT Directorate or your Regional Council or Chapter.
Does IPA teach CAT?
No. IPA is a separate institute. It offers practical accounting skills courses, which students may take alongside any exam route.