CA IPCC/Intermediate Exam Registration

The Chartered Accountancy (CA) qualification is one of the most prestigious in our country. The Institute of Chartered Accountants of India (ICAI) is the governing body that conducts the CA exams.

Students who clear the final exam, held by the institute, are then absorbed by the industry as qualified chartered accountants (CA).

In most cases, CAs focuses on one of four areas: audit and assurance, financial accounting and reporting, management accounting and applied finance, or taxation.

Depending on their area of focus, CAs may handle one aspect of a company’s business, they may oversee all of a company’s accounting needs, or they may work as freelance CAs who handles accounting matters for multiple clients.

About IPCC

About IPCC

This is the identification for the second level of the CA (Chartered Accountancy) course conducted by the ICAI (Institute of Chartered Accountants of India).

The course is identified as IPCC (Integrated Professional Competence Course) and the examination at the end of the course is identified as IPCE (Integrated Professional Competence Examination).

This is the second level for all students taking up the chartered accountancy course after getting through the CA CPT (Chartered Accountancy Common Proficiency Test)/ Foundation.

The CA IPCC/ IPCE (Chartered Accountancy – Integrated Professional Competence Course/ Exam) is designed for being pursued by the students along with their graduation or higher courses.

As such there is no restriction in pursuing the course along with any formal graduation or Post Graduation course.

Don’t Forget to Read:- How to Pass the CA Exam in the First Attempt?

Eligibility Criteria for CA IPCC

Eligibility Criteria for CA IPCC

All those candidates who are going to apply for the CA IPCC Registration form can check the required eligibility criteria which are given below:-

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Age Limit: There is no age limit for becoming eligible to appear in CA IPCC.

Academic Qualification:

Eligibility criteria for IPCC registration includes three different roots details are as follow:

  • A candidate is eligible for enrolment to any of the level(s) of the Integrated Professional Competence Course (IPCC) on passing the CA Foundation Examination and Senior Secondary Examination (10+2 examination) conducted by an examining body constituted by law in India or an examination recognized by the Central Government as equivalent thereto.

  • A candidate who has already passed Entrance Examination or Foundation Examination or Professional Education (Examination-I) shall be eligible for enrollment to Integrated Professional Competence Course subject to complying with relevant conditions.

  • A candidate who was already registered for erstwhile Intermediate Examination or of Professional Education (Course-II) or Professional Competence Examination cum articleship shall be eligible for enrolment/conversion to Integrated Professional Competence Course subject to complying with relevant conditions.

  • Eligibility for CA IPCC after graduation: Graduates or Post Graduates in Commerce having secured in aggregate a minimum of 55% of the total marks or its equivalent grade in the examination conducted by any recognized University (including Open University) by studying any three papers of 100 marks each out of Accounting, Auditing, Mercantile Laws, Corporate Laws, Economics, Management (including Financial Management), Taxation (including Direct Tax Laws and Indirect Tax Laws), Costing, Business Administration or Management Accounting; OR Graduates or Post Graduates other than those falling under Commerce stream mentioned above having secured in aggregate a minimum of 60% of the total marks or its equivalent grade in the examination conducted by any recognized University (including Open University).

  • A student who has passed intermediate level exam conducted by ICWAI (Institute of Works and Cost Accountant of India) and ICSI (Institute of Companies Secretaries of India).

Eligibility for Examination

The candidates who have registered for the course through Foundation route are eligible to apply for the examination after completing 8 months of study period.

While the candidates who opted for Direct Entry scheme have to complete 9 months of Articleship to be eligible for the examination.

Read:- 5 Mistakes You must Avoid while Preparing for the CA Exams

Registration Validity

Registration of CA Final course shall be valid only for 4 years. After expiry of initial registration, you have the option to revalidate the registration period. Therefore, you will have to revalidate your registration for further period of 4 years.

Application form and fees

The sale and submission of CA IPCC physical i.e. OMR exam application forms have been discontinued with effect from May 2017 exam onwards. Henceforth, all IPCC candidates will be required to submit examination application forms on-line only at http://icaiexam.icai.org . They will also be required to pay the exam fee on-line only.

Application for Registration to IPCC

Before going to submit the IPCC Application form online, candidates are required to register for IPCC exam with ICAI’s Board of Studies first. If you have not registered then, you will be required to register online, to submit the application form.

Students can register themselves for the Intermediate course by filling the online registration form available on the ICAI website under students tab in course registration forms.

You are required to make the payment of the prescribed fees while filling the registration form through the payment gateway.

After making the payment, ICAI system will generate a form. You are required to take its print and submit this to the concerned regional office within 7 days after duly signed by the candidate along with the following documents:-

  1. Submit the attested copy of the Mark sheet of class 12th or its equivalent Central Govt. recognized examination pass Mark statement.

  2. For the direct entry scheme students – Submit attested copy of the Graduation / Post Graduation Mark sheet OR Mark sheet or Mark statement of Intermediate level Examination of ICSI (Institute of Company Secretaries of India) or ICWAI (Institute of Cost Accountants of India).

  3. Affix a colored and latest photograph on the hard copy of the registration form.

  4. Attested copy of the proof of Nationality, if a student is a foreigner.

  5. Attested copy of the proof of special category certificate i.e. SC/ST/OBC or Differently abled.

Once the above formalities are completed Study Material will be dispatch to the students within one month through the Centralized Dispatch System.

CA Intermediate Registration Fees

CA Intermediate Registration Fees

If you are registering at the Intermediate level through the CPT or CA Foundation route then you have an option that you can register for either both groups or for a single group.

But if you are registering through the direct entry route then you don’t have the above option and you have to register for both the groups at a time.

We are providing you a chart below to understand the fee structure with an ease.

Details of Fee

Both Groups (Rupees)

Both Groups (US $)

Single Group (Rupees)

Single Group (US $)

Registration Fee

15000

 

11000

 

Student’s Activity Fee

2000

 

2000*

 

Registration Fee as Article Assistant

1000

 

 

 

Total Fees

18000

1000

13000

600

*To be paid once.

The students who are entering the CA Course by the direct entry route have to pay Rs.200 (US $ 20) as a cost of the prospectus in addition to the above fees.

Addition to the above fees, Direct entry students also need to register themselves for the ITT and OP training program before registering for the practical training each for the 15 days.

Read:- How to Handle CA Exam Stress?

The fee for ITT (Information Technology Training) Program is Rs.6500/- inclusive of the Study Material and tea/refreshment provided by the ICAI.

And the fee for the OP (Orientation Program) is Rs.7000/- inclusive of Study Material and tea/refreshment provided by the ICAI.

However, the students from the normal route or the students who are registered after clearing the Intermediate level of the ICSI (Institute of Company Secretaries of India) or ICWAI (Institute of Cost Accountants of India) can complete these training after passing either single or both the groups of Intermediate but before commencement of practical training.

How to check the Registration Status

How to check the Registration Status

Once the registration is completed, students generally get worried about whether their registration is done or not.

By following these simple steps you can check your registration status-

  1. Go to the ICAI website (www.icai.org).

  2. Then on the upper right corner, you will find E-services. Click on the E-services.

  3. This will take you to the page where you will find “Reprint Letter”, Click on it.

  4. Fill the required details.

  5. This will generate letter showing your registration status.

  6. This process may take 30 – 40 days to get updated. So, you have to visit the site regularly.

  7. However, if the above time has passed and your registration status is not updated then you should inquire with your concerned regional office on any working day.

Also Read:- How to make CA exam preparation very effective?

Procedure for Applying for the Examination

The procedure for applying for the IPCC examination and filling the form has been discussed below:

  1. Start Applying for Exam: Click on “Apply Now” to apply for the exam. Note that once you clicked on “Apply Now” no changes made to your profile will reflect in your application form.

  2. Fill up the form: Make sure all the necessary details are accurately provided. Now, login to your created account and fill up the online CA CPT/ IPCC/ Final examination application form carefully. Thereafter, click on save changes button and in the next opened window (i.e. Confirmation Page) check and confirm the particulars displayed viz. Group applied, Region of examination center, exam center, medium and registration date etc. Following details shall be shown in the preview window:

  • Registration Number

  • Name of the Candidate

  • Gender

  • Date of Birth

  • Father’s Name

  • Medium Opted

  • Differently Abled

  • Type of Disability

  • Percentage of disability

  • Region of Examination Centre

  • Name of Examination Centre

  • Zone Covers

  • Centre Code

  • Group Applied

  • Old Article Registration Number

  • Initial Date of Registration to IPCC (As given in Registration letter issued by Board of Studies, ICAI)

  • Date of Revalidation of Registration to IPCC (if original registration is more than 4 years old)

  • Personal Identification No.(PIN 4 Digits)

  • Photo signature change required

Click on “Save & Preview” to proceed.

  1. Preview: Verify all your details. Click on “Back to Form” to make corrections.

  2. Make Payment: Until the payment is completed and application PDF is generated, your application is not complete. Click on “Make Payment” to initiate payment. In case, if the payment is not complete, you can click on “Pay” in dashboard to retry.

  3. Payment Success & PDF: Once your payment is successful, you will be notified with the details of the payment. You can download your application PDF by clicking “Download PDF”. If your payment was deducted from bank, but the success message is not provided in ICAI site, your payment is not successful. The IPCC exam application fee 1500/- for single group and 2700/- for both groups.

  4. Send the PDF Application: You may send printout of the form by Speed Post/ Registered Post (not courier) without folding and super scribing the envelope as “Exam Application Form for Intermediate (IPC)” with name of attempt so as to reach the institute before the cut-off dates. The address for posting is as under:

Deputy Secretary (Exams)

The Institute of Chartered Accountants of India

ICAI Bhawan, Indraprastha Marg,

New Delhi- 110002

Note: Only those candidates whose photograph or/and signature doesn’t appear on the pdf/ printout of CA IPCC application form, need to send the hard copies application form to ICAI exam division.

Related Post:How to Prepare for CA Taxation Subject?

Syllabus for CA- IPCC

Syllabus for CA- IPCC

Students have to get at least 40% in each Subject & 50% in aggregate to pass the examination.

                       GROUP- I

PAPER 1 – ACCOUNTING

1. Process of formulation of Accounting Standards including IndASs (IFRS converged standards) and IFRSs; convergence vs. adoption; objective and concepts of carve outs.

2. Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards).

3. Applications of Accounting Standards: AS1, AS2, AS3, AS4, AS5, AS10, AS11, AS12, AS13, AS16, AS17, AS22.

4. Company Accounts

5. Accounting for Special Transactions: Investment

  1. Insurance claims for loss of stock and loss of profit

  2. Hire-purchase and Installment Sale Transaction

  1. Special Type of Accounting

  1. Departmental Accounting

  2. Accounting for Branches including foreign branches

  3. Accounts from Incomplete Records

  4. Dissolution of partnership firms including piecemeal distribution of assets; Amalgamation of partnership firms; Conversion of partnership firm into a company and Sale to a company; Issues related to accounting in Limited Liability Partnership.

PAPER – 2: CORPORATE AND OTHER LAWS

PART I – COMPANY LAW (60 MARKS)

The Companies Act, 2013 (Sections 1 to 148)

1. Preliminary

2. Incorporation of Company and Matters Incidental thereto

3. Prospectus and Allotment of Securities

4. Share Capital and Debentures

5. Acceptance of Deposits by companies

6. Registration of Charges

7. Management and Administration

8. Declaration and payment of Dividend

9. Accounts of Companies

10. Audit and Auditors

PART II – OTHER LAWS (40 MARKS)

1. The Indian Contract Act, 1872

2. The Negotiable Instruments Act, 1881

3. The General Clauses Act, 1897

4. Interpretation of statutes

 

PAPER – 3: COST AND MANAGEMENT ACCOUNTING

1. Overview of Cost and Management Accounting

2. Ascertainment of Cost and Cost Accounting System

  1. Material Cost

  2. Employee Cost

  3. Direct Expenses

  4. Overheads

  5. Concepts of Activity Based Costing (ABC)

  6. Recording and Accounting of Costs

3. Methods of Costing

  1. Single Output/ Unit Costing

  2. Job Costing

  3. Batch Costing

  4. Contract Costing

  5. Process/ Operation Costing

  6. Costing of Service Sectors

4. Cost Control and Analysis

  1. Standard Costing

  2. Marginal Costing

  3. Budget and Budgetary Control

 Related Post:- 15 Reasons Why Most of the Students Fail in CA Exam

PAPER – 4: TAXATION

SECTION A: INCOME TAX LAW (60 MARKS)

1. Basic Concepts

2. Residential status and scope of total income

3. Incomes which do not form part of total income (other than charitable trusts and institutions, political parties and electoral trusts)

4. Heads of income and the provisions governing computation of income under different heads

5. Income of other persons included in assessee’s total income

6. Aggregation of income; Set-off, or carry forward and set-off of losses

7. Deductions from gross total income

8. Computation of total income and tax liability of individuals

9. Advance tax, tax deduction at source and introduction to tax collection at source

10. Provisions for filing return of income and self-assessment

 

SECTION B – INDIRECT TAXES (40 MARKS)

1. Concept of indirect taxes

2. Goods and Services Tax (GST) Laws

 

           GROUP II

PAPER 5: ADVANCED ACCOUNTING

1. Accounting Standards: AS7, AS9, AS14, AS18, AS19, AS20, AS24, AS26, AS29

2. Application of Guidance Notes issued by the ICAI on specified accounting aspects

3. Company Accounts- Special Aspects of Company Accounts

4. Reorganization of Companies

5. Financial Reporting of Banking, Financial Services and Insurance (BFSI)

6. Valuation of goodwill

7. Consolidated Financial Statements

 

PAPER 6: AUDITING AND ASSURANCE (100 MARKS)

1. Nature, Objective and Scope of Audit

2. Audit Strategy, Audit Planning and Audit Programme

3. Audit Documentation and Audit Evidence

4. Risk Assessment and Internal Control

5. Fraud and Responsibilities of the Auditor in this Regard

6. Audit in an Automated Environment

7. Audit Sampling

8. Analytical Procedure

9. Audit of Items of Financial Statements

10. The Company Audit

11. Audit Report

12. Audit of Banks

13. Audit of Different Types of Entities

 

PAPER – 7: ENTERPRISE INFORMATION SYSTEMS AND STRATEGIC MANAGEMENT

SECTION A: ENTERPRISE INFORMATION SYSTEMS (50 MARKS)

1. Automated Business Process

2. Financial and Accounting Systems

3. Information Systems and Its Components

4. E-Commerce, M-Commerce and Emerging Technologies

5. Core Banking Systems

 

SECTION B: STRATEGIC MANAGEMENT (50 MARKS)

1. Introduction to Strategic Management

2. Dynamics of Competitive Strategy

3. Strategic Management Process

4. Corporate Level Strategies

5. Business Level Strategies

6. Functional Level Strategies

7. Organization and Strategic Leadership

8. Strategy Implementation and Control

 

PAPER – 8: FINANCIAL MANAGEMENT AND ECONOMICS FOR FINANCE

SECTION A: FINANCIAL MANAGEMENT (60 MARKS)

1. Financial Management and Financial Analysis

2. Financing Decisions

  1. Sources of Finance

  2. Lease Financing

  3. Cost of Capital

  4. Capital Structure Decision

  5. Leverages

3. Capital Investment and Dividend Decisions

  1. Capital Investment Decisions

  2. Adjustment of Risk and Uncertainty in Capital Budgeting Decision

  3. Dividend Decisions

4. Management of Working Capital

 

SECTION B: ECONOMICS FOR FINANCE (MARKS: 40)

1. Determination of National Income

2. The Money Market

3. Public Finance

4. International Trade

Admit Card-CA IPCC

Admit Card-CA IPCCAdmit cards with photographs and signatures of the candidates & Instruction to examinees will also be hosted on icaiexam.icai.org generally 21 days prior to the commencement of the examination.

Candidates may print their admit cards from the website. No physical admit card will be sent to any candidate.

For downloading/printing of the admit cards from the above mentioned website, candidates will have to log-in to the site icaiexam.icai.org and print the admit card from their dashboard.

For downloading/printing of the admit cards, candidates will have to login to their Single-Sign On account at icaiexam.icai.org as under:

  1. Visit http://icaiexam.icai.org

  2. Login using your Login ID (i.e. Registration Number) and password.

  3. Click on link in front of Admit Card view.

  4. Now, that you have the admit card on your screen, check all the details on it.

  5. Thereafter, download the admit card and take at least two colored print out of the same in an A4 sized sheet.

Also Read:-

What if the data in the CA IPCC admit card is incorrect?

If there is any mistake in the admit card, or there is no match in the information you have provided and that which is available in the admit card, then you may contact the Helpline numbers (0120-3054 851, 3054 852, 5054 853, 4953 751, 4953 752, 4953 753, 4953 754 or Fax Number 0120 3054 841, 3054 843 immediately, by quoting the registration number, Barcode number of the examination form, receipt number issued by the regional office(s), if any, Center opted with Zone applicable, telephone number, fax number, etc. for prompt action.

Changing the exam center after the issuance of the CA IPCC admit card

You can change the exam center even after the admit card is issued to you. Candidates need to practice their center change option online by paying an amount of Rs.1000. However, no fresh admit card will be issued thereafter. Candidates have to appear in the changed examination center along with the approval letter/ Email sent to them.

Important points in this regard:

  • Candidate will also be allowed to change the center opted i.e. from Indian Centers to the Overseas Centers by paying the difference in examination fee plus the fee of Rs.1,000.

  • Candidate will be required to upload a scanned copy of a handwritten/ typed application for change of Center/ Medium duly signed by them.

  • Upon submission of the request, the candidate will get a Successful Submission confirmation on the screen.

What to do if you have misplaced your login password?

Now it is important to have the login password to be able to access the admit card of the CA IPCC examination. Now if you have misplaced your login password, you can retrieve the same. Below are the steps on how to retrieve the password:

  1. Click on the Forgot password link on the login page.

  2. Next, select the option via which you want to retrieve your password.

Examination Analysis- Toughness Level

Examination Analysis- Toughness LevelCA IPCC examinations are the second level of the course and thus it is tougher than the Foundation Examination.

IPCC is completely subjective or descriptive examination which means you don’t have the option to guess the answer as is the case in the Foundation examination in some papers.

You have to write the exact answers to the questions especially in the case of numerical questions, and this examination contains maximum practical subjects where you have to solve the questions and write the theoretical part for it too.

In case of taxation, you also have to remember the section numbers and case names of different tax laws and write them down correctly. 

Earlier there was a subject named Information Technology and Strategic Management in the old course and now it has been named as Enterprise Information System and Strategic Management, it is a scoring subject and it is helpful in getting the passing marks.

But now the Financial Management subject has been separated from the Cost Accounting and has been introduced as a new subject.

So there are total 8 subjects now in the course, and the syllabus for each of them is quite vast, so you have to put lots of hard work to clear the paper as you all know that CA is one of the toughest course of the country but with hard work and dedication, you can surely clear it with positive results.

Related Post:– How to Handle CA Exam Stress?

Result Analysis-CA IPCC

The passing percentage for the IPCC May 2018 has decreased as compared to the previous attempts. This year the examination was conducted in both Old syllabus and the New syllabus and the passing percentage for both the groups of students have been quite different.

Pass Percentage IPCC (Old) May 2018

 

Candidates applied for

Number of candidates appeared

Number of candidates passed

Percentage of pass

1.

Group-I only

53149

5392

10.15

2.

Group-II only

72146

10861

15.05

3.

Both Groups

32878

 

 

 

Passed Group-I

 

6296

19.15

 

Passed Group-II

 

22

0.07

 

Passed Both Groups

 

353

1.07


Pass Percentage IPCC (New) May 2018

 

Candidates applied for

Number of candidates appeared

Number of candidates passed

Percentage of pass

1.

Group-I only

13135

3026

23.04

2.

Group-II only

445

18

4.04

3.

Both Groups

19108

 

 

 

Passed Group-I

 

4919

25.74

 

Passed Group-II

 

15

0.08

 

Passed Both Groups

 

3435

17.98

 

ICAI generally tries to keep the passing ratio lower to keep the great value of Chartered Accountant profession. The passing percentage of the students for IPCC May 2018 attempt has not varied much with respect to the previous attempts passing percentage.

It has decreased just a little bit but the number of students appearing for the examination has decreased for sure and it will result in lesser competition among the students.

The introduction of Financial Management as a separate subject of 100 marks instead of as a part of Cost Accounting will also affect the marks combination of students.

Now students have to focus on Financial Management as a whole separate subject.

 Also See:- Top 10 CA Coaching Classes in Pune

Various FAQs about CA IPCC Examination

Various FAQs about ca ipcc

The ICAI has issued a set of some FAQs to clarify the queries which may arise in the mind of students/ stakeholders with regard to the CA IPCC Examinations, such as:

1. What are the passing requirements for PCE/IPCE/Final exam?

Answer- a) A candidate shall ordinarily be declared to have passed in both the groups simultaneously, if he-

(i) secures at one sitting a minimum of 40% marks in each paper of each of the groups and minimum of 50% marks in the aggregate of all the papers of each of the groups; or

(ii) Secures at one sitting a minimum of 40% marks in each paper of both the groups and a minimum of 50% marks in the aggregate of all the papers of both the groups taken together.

b) A candidate shall be declared to have passed in a Group, if he secures at one sitting a minimum of 40% marks in each paper of the Group and minimum of 50% marks in the aggregate of all the papers of that Group.

2. What are the rules regarding “exemption” and validity period?

Answer- a) A candidate who has appeared in all the papers comprised in a group/unit and fails in one or more papers comprised in that group/unit but secures a minimum of 60% of the marks in any paper or papers of that group/unit shall be eligible for exemption in that paper or papers in the next three following examinations.

b) He shall be declared to have passed in that group/unit if he secures at one sitting a minimum of 40% marks in each of the papers of that group/unit and a minimum of 50% of the total marks of all the papers of that group/unit including the paper/s in which he had secured a minimum of 60% marks in the earlier examination.

c) He/she shall not be eligible for any further exemption in the remaining paper(s) of that group/unit until he/she has exhausted the exemption already granted to him in that group/unit.

d) The implications of the above paragraph are clarified below:

  1. You must have appeared in all the papers of the group/unit.

  2. You must have failed in the group/unit and should have secured a minimum of 60 marks in any paper/s of the group/unit.

  3. The exemption is automatic and will be found indicated in the statement of marks issued by the Institute.

  4. An exemption is valid for three immediate succeeding exams and will be carried forward automatically for the next three examinations.

  5. A candidate shall be declared to have passed in a Group/unit, if he secures at one sitting a minimum of 40 percent marks in each paper of the Group/unit and a minimum of 50 percent marks in the aggregate of all the papers of that group/unit. For the purpose of arriving at the aggregate marks, 60 percent or more marks secured earlier will also be taken into account.

  6. As long as exemption in one or more paper(s) of a group/unit, brought forward from an earlier attempt is subsisting, no further exemption in any paper in that group/unit will be given, even if one secures 60% or more marks in any paper in that group/unit.

e) The above rules relating to “Exemption” are common to all the exams, i.e., PCE, IPCE, IPCE Units, ATE and Final, conducted by the Institute.

3. I have already passed one group in PCE and converted to IPCE. I am now a Unit candidate under IPCE. Will I get the benefit of the exemption secured by me in PCE, in the corresponding papers of IPCE?

Answer- Yes. The exemption in a paper or papers in a particular group granted earlier to a candidate of PCE shall continue to be valid, in the corresponding paper or papers under the IPCE/ATE, for the unexpired chance(s).

Also Read:– Scope of CA Course Outside India

4. When can I register for Intermediate Course?

Answer- A student can register in Intermediate Course w e f 1st July 2017, if qualified PE I /CPT/ Foundation or if joining through Direct Entry Route.

5. When are the Intermediate Examinations held and what is the cut-off date of registration in Intermediate?

Answer- The Intermediate Examinations will be held in the month of May and November every year. 1st Sep. and 1st March is the cut-off date for registration for being eligible to appear in May and November examinations respectively under the Foundation Route.

6. I am through CPT route, when can I commence Practical Training?

Answer- After passing either or both groups of Intermediate examination and successfully completing Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS), you can commence Practical Training.

7. I am through Direct Entry Route, when can I commence Practical Training?

Answer- Immediately after registering for Intermediate Course and successful completion of Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS), you can commence Practical Training.

8. I have qualified Intermediate level examination of Institute of Company Secretaries of India or Institute of Cost Accountants of India, when can I commence Practical Training?

Answer- After passing either or both groups of Intermediate examination and successfully completing Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS), you can commence Practical Training.

Read More:-

Sourav Pathak
Author

A Guy Without a "Title". Good friends, Good Books, and a Sleepy Conscience: That Sums of My life.

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