How to Become a CA in India 2026, Check Overall Details

Pursue a CA in India and unlock career opportunities in finance, taxation, and auditing. Learn about CA certification, salary trends, and job prospects in India.

Chartered accountancy is one of the most selected career options in India. Students of any field can pursue the CA course and add a CA prefix to their name. Therefore, if you are interested in becoming a CA in India and want to know the steps involved, then see the full article.

Those who have passed their 12th or graduation with a minimum of 55% can register for the course. But to become a CA in India, they need to clear three exams: Foundation, Inter, and Final, and 3 years of practical training. ICAI conducts the CA exams three times a year (May, September, and January). 

Apart from this, ICAI has created two ways through which candidates can enroll for chartered accountancy: 

• Foundation route 
• Direct entry route 

On the foundation route, you have to register for the foundation level and pass all three CA exams. However, on the direct entry route, graduate students can register directly at intermediate levels and skip the foundation examination. 

The Institute of Chartered Accountants of India (ICAI) is the governing body of the CA exams. It handles all matters related to chartered accountancy courses and the profession. 

Highlights of a Chartered Accountant

Levels of the CA Course in India 

The Chartered Accountancy (CA) course in India is structured in three levels, each designed to create a strong foundation in accounting, auditing, taxation, and financial management. There are three levels: 

• CA Foundation: This is an admission-level examination for students who have completed their class 12 (or equivalent). It tests basic knowledge in subjects such as accounting, professional laws, economics, and quantitative qualifications. 
• CA Intermediate: After cleaning the foundation level or through direct entry (for graduates/postgraduates), students can register for intermediate levels. This includes two groups, including topics such as accounting, corporate law, taxation, cost, and auditing. It is mandatory to complete 8 months of study.
• CA Final: This is the final stage of the CA course. Students may appear for this after completing both groups of CA intermediate and passing through Articleship training (2.5 years minimum). The final level includes advanced subjects such as strategic financial management, direct and indirect tax laws, and financial reporting.

Eligibility Criteria for Required to Become a CA in India

• Pass class 12th (10+2) with 55% in the commerce stream and 60% in other sections from recognized boards to be eligible for the CA Foundation route.
• Pass graduates or postgraduates in the commerce stream with at least 55%, who are eligible for direct entry. 
• In other sections, students have to score at least 60% in graduation or post-graduation to be eligible for a direct entry path.

How to Become a Chartered Accountant in India 

A chartered accountant (CA) is a rewarding journey in India that opens the doors for reputed career opportunities in finance, accounts, audit, and taxation. The entire process is regulated by the Institute of Chartered Accountants of India (ICAI). Whether you are a student out of school or a graduate who targets a professional career in finance, here is a step-by-step guide to becoming a chartered accountant in India.

Step 1: Registered for the Foundation Exam 

Registration for the CA Foundation course is made online through the ICAI official website and is valid for three years. After registration, you will get a 4-month study period to complete the CA Foundation Syllabus. 

During this period, you will also have to fill out the CA Foundation Examination Form to get the admit card and appear in the exam.

CA Foundation Papers

There are 4 papers in the CA Foundation exams that students must clear:

• Paper 1: Accounting
• Paper 2: Business Law
• Paper 3: Quantitative Aptitude
• Business Mathematics
• Logical Reasoning and
• Statistics
• Paper 4: Business Economics

According to the passing criteria, you need to get 40% in each subject and a total of 50% in all subjects so that the examination can be cleared. The CA Foundation result has been announced by ICAI after 2 months of the examination.

The CA Foundation course fee is Rs 11,300. This includes a registration fee of Rs 9800 and the examination form fee of Rs 1500. On completing the CA Foundation course, you will be eligible to register for the CA Intermediate course.

Step 2: Register & Crack the Intermediate Exam 

Eligible students can register for the CA Intermediate Examination for January, May, and September sessions, respectively. CA Inter registration is valid for four years, which means you have 8 attempts to pass the exam. 

After registration, you will get 4 months to study for the exam. Apart from this, you have to fill out the CA Inter Examination Form and also download the admit card on the date fixed by ICAI.

The CA Intermediate Syllabus consists of 6 subjects categorized into 2 groups. The CA Inter subjects are

CA Inter Group 1 Subjects:

• Paper 1: Advanced Accounting
• Paper 2: Corporate Laws & Other Laws
• Paper 3: Taxation
• Section A: Income Tax Law
• Section B: Goods and Services Tax

CA Inter Group 2 Subjects:

• Paper 4: Cost and Management Accounting
• Paper 5: Auditing and Assurance
• Paper 6: Financial Management and Economics for Finance
• Section A: Financial Management
• Section B: Strategic Management

The CA intermediate examination pattern is both subjective and purposeful. All four papers of both groups have 100 marks each. To clean the CA intermediate group, you have to get 40% and 50% in each subject. Students scoring more than 60 marks in one subject get a discount. This means that they will not have to see 2 consecutive efforts in that subject. The CA intermediate result is announced 2 months after the final paper.

In addition, students also need to complete 4 weeks of short integrated courses on information technology and soft skills. ICITS training needs to be completed before starting practical training. 

CA Inter Course Fee: Rs. 18,000 for both groups and Rs. 13,000 for the same group. In addition, the examination fee is Rs 2700 for both groups and Rs 1500 for a single group.

Step 3: Complete the Articleship Training 

As soon as they pass any CA intermediate groups and complete ICITS training, candidates can start their CA articleship training. Later, they can register for practical training. 

A 3-year articleship training will give you a huge risk for practical tasks that a chartered accountant does in the real world. After completing 2 years of articles, students are eligible to appear for the CA final examinations. The fee for registration for CA Articleship is Rs 2000.

Step 4: Crack Both Group of the Final Exam

Students need to be eligible to appear for both groups of CA Intermediate to appear for the CA final examination. Its registration is valid for 5 years, which means 10 attempts. 

In addition to filling out the CA final examination form, they need to complete the 4-week ICITS and advanced integrated course on information technology and soft skills and a 2-year articleship. The CA final new curriculum includes 6 subjects, which are classified into two groups: Group I: 

Paper 1: Financial Reporting 

Paper 2: Advanced Financial Management 

Paper 3: Advanced auditing, assurance, and professional ethics. Group II subject: Paper 4: Direct Tax Law and International Taxation 

Paper 5: Indirect Tax Law 

Paper 6: Integrated Business Solutions 

• Section A: Corporate and Economic Law 
• Section B: Strategic Cost and Performance Management

To pass the CA final exam, you have to get 40% in each subject and 50% in total. Those scoring more than 60 marks on a paper get discounts in subsequent efforts. The CA result will be released by ICAI about 2 months after the final paper. Fees for the CA final course for both groups. 

It is 22000. The examination fee is 3300 for both groups and each group. It is 1800. At the final level, the registration fee is the same whether you enroll for one or two groups.

How to Become a CA through the Direct Entry Route 

Check the steps below to become a chartered accountant through the direct entry route: 

Step 1: CA completed his graduation with a minimum of 60% marks to register for the CA Intermediate Direct Entry Route. 

Step 2: Register directly for the CA Intermediate Examination. 

Step 3: Register and complete 4 weeks of ICITs (integrated courses on information technology and soft skills). 

Step 4: Pass CA Intermediate Exams with both groups and register for 2-year CA Articulation Training. 

Step 5: CA After completing CA Articleship Training, register for the Final Examination. 

Step 6: AICITSS (Advanced Integrated Course on Information Technology and Soft Skills) and CA Complete 15 days of the orientation course before the final exam. Step 7: Pass the CA final exam with both groups. 

Step 8: Apply for ICAI membership. 

Note: Mention of an additional syllabus applies even if CA is from the Foundation route.

Passing Criteria for CA Foundation, Intermediate, and Final Level Exams

The passing criteria are almost identical for all CA exams. To pass each CA Foundation course, students must score 50 percent in total and 40 percent in each subject. To pass the CA Foundation Examination on the first attempt, students must attend the CA Foundation Coaching. 

In intermediate and final examinations, students will have to get a minimum of 40 percent and 50 percent in each to clear a group. Students who have secured these percentages will only be eligible to register for the next CA courses and become chartered accountants.

CA Course Syllabus and Subjects 

The table underlines subjects and syllabus for the Chartered Accountancy Examination in 2026 at all levels.

Course Duration for CA Foundation, Intermediate, and Final 

• CA Foundation: The CA Foundation course lasts for 4 months, and the CA Foundation has a 2-month waiting period for the result. 
• CA Intermediate: The study duration for the CA Intermediate course is 4 months, and candidates will have to wait 2 months for CA Intermediate results. Therefore, the total duration of the intermediate course will be 10 months. 
• Articleship Training: CA Articleship is the total duration of 2 years (CA, according to the new scheme). 
• CA Final: The duration of the study for the CA final course is 6 months, and a 2-month waiting period for results. Therefore, the total duration of the final course will be 8 months. 

Note: However, the duration of the CA course depends on the path you have opted to enter the course and the number of efforts you have taken to clear each level.

ICAI CA Course Fees for Each Level

CA course fee after 12th grade. 87,300. For graduate students, the total fee is Rs. 76,200. This amount includes registration and examination form fees, which will be the same for each student.

Here, we have not included the cost of coaching and study materials, as they will vary for each student. However, the cost of the CA course is about Rs. 3 to 4 lakhs in India.

CA Course Registration 2026

Students who want to become CAs will have to register for the CA Foundation level. The registration form is available on the ICAI website and is open throughout the year. However, ICAI has set a time limit to apply for special sessions.

Documents Required for the Registration of the CA Course

Check all the documents that you have to register for the CA course for all levels:

• Passport-size photo and signature. 
• Class 12th and 10th Self-Attached Mark Sheet. 
• Nationality proof 
• CA Foundation Mark Sheet or Graduation Mark Sheet (for CA Intermediate Registration).  
• CA Intermediate Mark Sheet (CA for final registration) and Articleship Training Certificate (CA for final registration). 

How to Register for the Chartered Accountancy Course?

After you have organized the documents, it is time to learn how to enroll in the CA course. Since the CA Foundation is the initial level, here is the process to apply for the Foundation level.

Step 1: Go to the official ICAI website.

Step 2: Register a new account with ICAI by providing your basic information, such as name, email, and phone number.

Step 3: Confirm the OTP received in your email and number, and finish the verification process.

Step 4: Now, with the registration details you were provided, log in to the portal.

Step 5: Click on "Apply for Foundation."

Step 6: Now, the registration form will be displayed on the screen.

Step 7: Fill in the requested details and then click Next.

Step 8: Now, upload all the stated documents as requested on the website.

Click on Save and Next.

Step 9: Finally, complete your registration by paying the amounts.

Registration Fees for CA Course 

For the fee for the ICAI CA course registration, you can refer to the table below:

Skills Required to Become a Chartered Accountant 

To become a good chartered accountant, a candidate must have these skills:

1. Good Communication
2. Honesty and Accountability
3. Confidentiality
4. Ethics
5. Ability to constantly learn new things
6. Analytical Skills.
7. Discipline, Diligence, and Hard Work
8. Ability to Accept Failures
9. General Business Interest and Awareness
10. Conceptual Understanding
11. Managing the tightrope walk
12. IT Proficiency
13. Organisational and time management skills
14. Self-motivation and commitment.

Different Job Roles for CA in India 

CA has deep knowledge of various fields related to finance and taxation. Therefore, they have a wide range of jobs in which they can fit. Here are the job profiles of a chartered accountant that you can go for:

1. Chartered Accountant
2. Financial Officer
3. Auditor
4. Cost Accountant
5. Business Analyst
6. Consultant
7. Account Assistant

CA Salary in India 2026

The recent placement done by ICAI in recent years has indicated that the CA salary in India is almost Rs. 70000 to 75000. In addition, the salary of any chartered accountant depends on their posts, experience, knowledge, and rank. Even to get a high package, students need to get a good rank in the CA final exam and clear all levels with minimal effort.

Summary

Chartered Accountancy (CA) is a prestigious profession in India, governed by the Institute of Chartered Accountants of India (ICAI). CAS plays an important role in financial audit, taxation, accounting, and counseling. The CA course includes three levels: Foundation, Intermediate, and Final, followed by practical training. With increasing demand in industries, a CA provides excellent career prospects and high earning ability in both the private and public sectors.