What After Ten Plus Two (+2)?

August 22, 2021
Last updated September 07, 2022
What After Ten Plus Two (+2)?

After completing high school, most of the young aspirants are often in a dilemma on their choice of further studies. The ones interested in commerce often look into pursuing either a professional course or an academic course. Through research, they are often enquired about various terms of a professional course like CA / ACCA / CPA and academic courses like BBA / BBM / BCA / BHM, which muddles up their understanding of the different courses and their prospects. Addressing the recurring perplexity amongst the high-school graduates, a brief layout of the courses has been presented below, which could assist students in selecting their preferred course based on their interests and capability.

The Association of Chartered Certified Accountants (ACCA)

ACCA was founded on 30th November 1904 in the UK; it is widely recognized as a global body for professional accountants. By increasing its influence in the accounting & finance profession worldwide, ACCA is the world’s most forward-thinking professional accounting body. The office of ACCA Nepal is located in Trade Tower, Thapathali, which handles promotional activities and student affairs with the combined effort from fellow ALPs (Approved Learning Partner) in the country.

Several ALPs located in Nepal have been offering ACCA courses. NCA College of Management, the first ALP-Gold ST, the oldest and most prominent learning provider, has been offering ACCA courses in Nepal since 2004.

Also Read- NCA: The First Choice of ACCA  Aspirants in Nepal

Course Structure

Applied Knowledge Level Three papers (BT, MA, FA)
Applied Skill Level Six papers (LW, PM, TX, FR, AA, FM)
Strategic Professional Level Four papers
Ethics & Professional Skills Module (EPSM) Online module


The British Council conducts examinations on behalf of ACCA in Nepal. The exams are held once every three months, i.e., March, June, September, and December. Session CBE-Computer Based Exams are held, and there is no system for giving exams in groups so, an unsuccessful attempt in a single paper will not hinder your progress. Based on the preparation and availability of time of a student, they can choose the papers to attempt in a particular exam sitting.

The Institute of Chartered Accountant of Nepal (ICAN)

ICAN is the regulatory body of the accounting profession in the context of Nepal. The autonomous body was established in 1997 and offered chartered accountancy (CA) courses in Nepal. ICAN is the regulating body of Nepal, and it is located in Sadobato, Lalitpur.

Course Structure

CAP – I Three papers
CAP – II Seven papers (Group-A: Three  & Group-B: Four)
CAP – III Eight papers  (Group-A: Four & Group-B: Four)


ICAN conducts its exam on a semi-annual basis, i.e., June and December sessions, in a group system. A student should pass all the papers allocated under a group in a single attempt in the group system. In case of an unsuccessful attempt in a single paper without meeting the threshold marks, appearing the entire group is the only plausible action for the student. As a result, the group system has led to a significantly lower pass percentage for ICAN students.

Other Academic Courses

There are various academic programs under the management faculty, and students can pursue them after completing their plus two. Tribhuvan University offers the following bachelor’s degree programs in the management stream.

–        Bachelor of Business Administration (BBA) –        Bachelor of Business Management (BBM)
–        Bachelor of Business Studies (BBS) –        Bachelor of Hotel Management (BHM)
–        Bachelor of Public Administration (BPA) –         Bachelor of Travel & Tourism Management (BTTM)

Similarly, Kathmandu University School of Management (KUSOM) offers different bachelor’s degree programs under the management stream.

–        Bachelor of Business Administration (Honors) –        Bachelor of Business Administration (Emphasis).
–        Bachelor of Business Administration (BBA) –        Bachelor of Hospitality & Tourism Management (BHTM)
–        Bachelor of Business Information System (BBIS) –         Diploma in Management (4 Months course)

Likewise, Pokhara University also offers different undergraduate academic programs in management streams. There are a number of colleges in Kathmandu valley that offer an undergraduate academic program at Pokhara University. 

–        Bachelor of Business Administration (BBA) –        Bachelor of Business Administration (Banking & Insurance)
–        Bachelor of Business Administration (Travel & Tourism) –        Bachelor of Computer Information System
–        Bachelor of Hotel Management (BHM) –        Bachelor of Health Care Management


The courses offered by ACCA & ICAN is called the professional course, and universities courses are called academic course. Both professional and academic qualifications are unique in their own way. If you are interested in becoming a professional in the sector of Finance, Analysis, and Accounting, opting for the professional courses would be the most appropriate choice to make. ACCA would be the best-suited qualification for those interested in building their career as a portfolio manager, financial analyst, financial consultant, or professional accountant both locally and abroad. On the other hand, if you are interested in building your career primarily in the statutory auditing field in Nepal, the Chartered Accountancy course offered by ICAN would be better. Also, note that there is an MRA (Mutual Recognition Agreement) between ACCA & ICAN. Once you complete your ACCA, you can also obtain an Audit License in Nepal after fulfilling the licensing examination outlined in the MRA.

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“NCA is Nepal’s first ACCA institute securing Gold Standard Approved Learning Partner (ALP-ST) of the ACCA with accredited recognition (2010)”.

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