BUSINESS AND MONEY
Chartered Accountant (CA)
Audit, tax and company finance — India's best-known professional qualification.
Facts checked 17/10/2026
- Class 11–12 subjects
- Any stream can start. Commerce (with accounts) makes the early papers easier, but it is not required.
- First degree
- No degree needed. Many students do a B.Com alongside, or join after any degree through direct entry.
- Entrance exams
- ICAI's own exams: Foundation, Intermediate (2 groups), Final (2 groups).
- Licence or registration
- Membership of ICAI (ACA). A Certificate of Practice is needed to sign audits.
What the work is like
Auditing company accounts, tax planning and filing, financial reporting, advising businesses. Most work in CA firms, companies, banks or their own practice.
Professional qualificationRun by Institute of Chartered Accountants of India (ICAI). You can start after: Class 12 (register after Class 10) — or any degree. Minimum time: About 4½–5 years after Class 12 (our estimate from ICAI's rules).
The full route: exams, training, registration
- Step 1 · after Class 10Register for Foundation at least 4 months before the exam month.
- Step 2 · after Class 12 examsFoundation exam (January, May or September). 4 papers; pass needs 40% in each and 50% overall in one sitting.
- Step 3Register for Intermediate (Class 12 and Foundation passed) and complete 8 months of study before the exam month.
- Step 4Intermediate exam: 6 papers in 2 groups, together or one at a time. Same 40% / 50% pass rule.
- Step 5ICITSS: 4 weeks of IT and orientation courses. Must be done before training starts.
- Step 6 · 2 yearsPractical training (articleship) — only after passing both Intermediate groups and ICITSS. Up to 9–12 months can be industrial training in a company.
- Step 7Register for Final and pass the self-paced online modules.
- Step 8AICITSS: advanced IT and management/communication courses, after training ends.
- Step 9Final exam: 6 papers in 2 groups. Training must have ended at least 6 months before the exam month.
- Step 10Apply for ICAI membership. Then a Certificate of Practice if you want to practise.
Already have a degree?
- Commerce graduates or postgraduates with at least 55% (with set accounting, audit, law, tax-type papers in the degree) can skip Foundation and go straight to Intermediate.
- Other graduates or postgraduates need at least 60%.
- Those who passed ICSI or ICMAI Intermediate can also enter directly.
- Final-year degree students can register provisionally and study during the final year.
- CA Final went back to twice a year (May and November) from May 2026, according to news reports quoting ICAI. Foundation and Intermediate stay in January, May and September.
- How long each registration stays valid under the new scheme is reported, not confirmed on ICAI's site — check before you plan a long break.
Good to know
- ICAI sets no limit on the number of attempts.
- Articleship is full-time work in a CA firm, usually with a small stipend. Plan college around it — many students choose a distance or evening B.Com.
- A student who stops after Intermediate plus training can take ICAI's Business Accounting Associate certificate.
Read more
About pay: it varies a lot by city, employer and skill, and changes year to year, so we don't print salary numbers. Ask us in a session and we'll show you current, sourced figures for your case.
Sources: ICAI, new scheme of education and training · ICAI prospectus, new scheme · News report on CA Final twice a year (Apr 2026)
Thinking about chartered accountant (ca)? Message us on WhatsApp. We reply within 24 hours.