After completion, a CA can either do practice by obtaining certificate of practice, or do job i.e. service, or other sector as he desires. ​ ​

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There are two ways a candidate can enroll this course:

1st is by giving ICAI's entrance exam : approximate term would be 4 years.

Foundation Exam > then, Intermediate Exam > then, Articleship for 3 years and then Final CA Exam

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2nd option is after completion of graduation i.e. Direct entry route : approximate term would be 6 years.

Undergraduate degree/ Appeared for final year in graduation/  passed CS executive or CMA Inter > then, Intermediate Exam > then, Articleship for 3 years and then Final CA Exam

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(Exams for CA, at all levels are conducted twice a year)

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Route No. 1 : CA Foundation Route

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CA Foundation (entry-level national examination)

Enroll for the Foundation Course after passing Class 10th Examination (preliminarily registration). Registration will be finalized when the candidate will pass the Class 12th exams.

Exams are conducted twice a year, one in May and another in November. The last date to register for the May exams is 1st January, and for the November exams, it is 1st July.

Eligibility to give exam : candidate must have passed or appeared in examination of Std 12th and completed four months of study period after CA registration.

Passing criteria : 50% aggregate marks

 

ICAI CA Foundation syllabus is divided into 4 papers:

Paper-1: Principles and Practice of Accounting (subjective)

Paper-2: Business Laws and Business Correspondence and Reporting (subjective)

Paper-3: Business Mathematics and Logical Reasoning & Statistics (MCQ)

Paper-4: Business Economics and Business and Commercial Knowledge (MCQ)

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Your registration is valid until 3 years, so you have a total of 6 attempts.

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CA Intermediate 

Eligibility : candidate must have passed the examination of Std 12th and the CA foundation exam.

Exams are conducted twice a year, one in May and another in November

There are eight subjects divided into two groups. Group I (Accounting, Corporate Law, and other laws, Cost and Management Accounting and  Taxation) and Group II (Advanced Accounting, Auditing, and Assurance, EIS AND SM, FM and Economics of Finance), each group comprising of 4 subjects each.

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Eligibility to give exam : candidate must have passed or appeared in examination of Std 12th and completed eight months of study period after CA Inter registration.

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Passing criteria : 40% marks in each subject or 50% marks in aggregate/of both group.

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Articleship - 3 Years.

Students have to undergo 3 year Articleship i.e. training under any CA in practice.

Candidates have to clear either one or both groups of ca intermediate and complete ICITSS Training before they can register for Articleship. Students get stipend i.e. in form of monthly salary.

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ICITSS Training
The training consists of Information Technology (IT) and Orientation Course (OC) each of 15 days (6 hours each day).  

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In the last year of Practical Training, candidates can also undergo an industrial training.

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A CA Student doing Articleship is only allowed to pursue 1 additional course (except CA) along with Articleship. For pursuing this additional course, prior permission is required to be obtained from ICAI. 

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Route No. 2 : Direct entry route

Direct Entry Route Students are those who have granted exemption from appearing into the entrance test and directly enroll for the CA Intermediate.

Such students can commence their Articleship training any time after registering themselves into CA Intermediate and mandatorily require to complete 9 months of practical training before appearing in the Intermediate Exams.

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Eligibility for registration :

• Students need to clear their Graduation or Post Graduation in Commerce and secured a minimum of 55%. 

• Non-commerce Graduates/ Post Graduates can register for Intermediate by securing 60% marks.

• Students who cleared the Intermediate level of the Institute of Cost Accountants of India or The Institute of Company Secretaries of India.

• Students who are appearing for the final year exams of graduation can apply under the provisional scheme.

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CA Final

Exams are conducted twice a year, one in May and another in November

There are eight subjects divided into two groups. Group 1 and Group 2 comprising of 4 subjects each. 

• Paper-1: Financial Reporting

• Paper-2: Strategic Financial Management

• Paper-3: Advanced Auditing and Professional Ethics

• Paper-4: Corporate and Economic Laws

• Paper-5: Strategic Cost Management and Performance Evaluation

• Paper-6A: Risk Management

• Paper-6B: Financial Services and Capital Markets

• Paper-6C: International Taxation

• Paper-6D: Economic Laws

• Paper-6E: Global Financial Reporting Standards

• Paper-6F: Multidisciplinary Case Study

(out of papers 6A to 6F, students can choose one paper. The nature of exam is open book exam)

• Paper-7: Direct Tax Laws and International Taxation

• Paper-8: Indirect Tax Laws

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Eligibility to give exam : Candidates, after clearing both groups of CA Intermediate course and completed at least 2.5 years of practical training (Articleship) and have undergone AICITSS Training, is eligible to register for Final exams.

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AICITSS Training
AICITSS stands for Advanced Integrated Course on Information Technology and Soft Skills which consists of Advanced Information Technology and Management and Communication Skills each of 15 days.

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Passing criteria : 40% marks in each subject or 50% marks in aggregate/of both group.

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Membership

After clearing both groups of CA Final exams and completion of 3 years of Articleship. Candidates have to apply for institute for membership.

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Afterwards, the education does not end here. Members have to complete every year certain hours of Continuing Professional Education (CPE) i.e. attending seminars, training, courses etc throughout the year.

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The ICAI provide Chartered Accountancy campus placements. The campus placements programme is organized for the CA Final students as well as experience CAs.