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Training Outside Practice:



ICAP – the premier regulatory body of accountancy in Pakistan in view of the global changes, presence of ICAP professionals in business and need of specialized expertise in industry has launched the “Training Outside Practice “ and opened doors to the industry to join as Training Organizations outside Practice (TOoP) under the TOoP Scheme.

With the businesses growing bigger, wider and more diversified, the challenges are getting complex yet ambiguous and interestingly unique to the business. The Training outside Practice provides the Training Organizations outside Practice following incentives:

  • Build Human Capital – Opportunity to train and develop highly motivated CA Trainee Students to high performers having in-depth organization knowledge and industry specific expertise.
  • Professional Development & Career Advancement opportunities- Employees working in Training Organizations outside Practice can pursue the CA
    qualification while continuing with their jobs.
  • Sustainability -Human Capital - The trainees once qualify will be highly valuable resource, having relevant knowledge, industry specific skills and effectively contribute in growth of business, society and planet.

Eligibility Criteria:

As a CA Trainee student, the eligibility to join Training Organizations outside Practice (TOoP) is the same as to join Training Organizations In Practice (TOiP) which is mentioned as under:

  • CAF qualified student; or
  • Four year Graduate / Post Graduate from Specified Degree Awarding Institutes; or
  • Graduate from a local or foreign university recognized by competent authority of higher education in Pakistan
  • Minimum 16 years of education with 45% aggregate marks or equivalent grades; or
  • Minimum 14 years of education with 45% aggregate marks or equivalent grades

Benefits of Joining Training Organizations outside Practice (TOoP):

  • Development of technical and conceptual competencies for a specialized corporate sector
  • Career progression in corporate sector 
  • An opportunity to excel in specific skill set required by the specialized corporate sector
  • Route to become the part of corporate sector

Approved Training Organizations:

Click to View

Training Period:

     Qualification Period of Training
(i)     CAF passed or equivalent thereto 3.5 years
(ii)     Four year Graduate / Post Graduate
    from Specified Degree Awarding Institutes
3 years
(iii)     Others 4 years


Under bye-law 109, if a chartered accountant desires to start practice as Chartered Accountant or Management Consultant, he shall do so if:
a. his training comprises at least two years training with training organization in practice; or
b. he has undergone further training with training organization in practice so as to complete the aggregate training of two years with training organizations in practice.