Become a Chartered Accountant after 12th with ICAI’s CA course. Start with the CA Foundation, advance through Intermediate, articleship, and Final exams. Learn eligibility, syllabus, fees, exam dates, and registration process. Ideal for commerce and non-commerce students aiming for a top finance career.
🎓 1. Foundation Level
- Eligibility: Passed Class 12 (any stream)
- Registration: Via ICAI portal; valid for 3 years. Must register ≥4 months before exam
- Study Duration: Minimum 4 months
- Exam Frequency: Three times annually – January, May/June, September
- Subjects (4):
- Accounting
- Business Laws
- Quantitative Aptitude (Maths, Reasoning, Stats)
- Business Economics
- Passing Criteria: 40% in each paper, 50% aggregate
🧭 2. Intermediate Level
A. Eligibility Routes:
- Foundation Route: After clearing Foundation + 8 months of study
- Direct Entry Route: Commerce graduates ≥55% or Non-Commerce ≥60% or CS/ICMAI inter pass; do not require Foundation exam; need 8 months study
B. Registration:
- Valid for 4 years; must register ≥8 months before exam
C. Study Duration: Minimum 8 months
D. Exam Frequency: Three sessions each year: January, May, September
E. Subjects (6):
Group I:
- Advanced Accounting
- Corporate & Other Laws
- Taxation (Income Tax + GST)
Group II: - Cost & Management Accounting
- Auditing & Ethics
- Financial Management & Strategic Management
F. Exam Pattern:
- Combination of subjective & objective questions (70:30)
- 3-hour duration per paper
- 40% minimum per paper, 50% aggregate per group
G. Exemption Rule:
- ≥60% in any subject gives exemption for next 3 attempts 🛠️ 3. ICITSS (Integrated Course on IT and Soft Skills)
- Timing: Before starting Articleship
- Components:
- Orientation Course (15 days)
- Information Technology Training (100 hours)
- Purpose: Practical IT & communication skills
🏢 4. Articleship (Practical Training)
- Duration: 2 years under a practicing CA
- Start: After clearing both groups of Intermediate
- Workload: Minimum 35 hours/week, stipend included
🏁 5. Final Level
- Eligibility: After clearing both groups of Intermediate + completing articleship + AICITSS
A. Registration: Via ICAI; exam held thrice a year (May Sept & January)
B. Subjects (6, two groups of 3):
Group I:
- Financial Reporting
- Advanced Financial Management
- Advanced Auditing Assurance & Professional Ethics
Group II:
- Direct Tax Laws & International Taxation
- Indirect Tax Laws
- Integrated Business Solutions
C. Exam Pattern & Passing Criteria:
- Mix of subjective/objective including MCQs
- Paper duration: 3 hours (Paper 6 is 4 hours)
- 40% per paper, 50% aggregate per group
📅 6. Exam Schedule & Registration Timeline
- Foundation & Intermediate Exams: Jan, May (or May/June), Sept (3 per year)
- Final Exams: May Sept, & Jan (3 per year)
✅ 7. Membership: Becoming a Chartered Accountant
- After passing both Final exam groups and completing full articleship
- Apply for ICAI Associate Membership (ACA) to use the prefix “CA”
- Only ICAI members can sign audit reports under the Companies Act
🧩 8. Course Fee Breakdown (Approx)
- Foundation Registration: ₹9,000
- Intermediate Registration: ₹18,000
- Final Registration: ₹22,000
- ICITSS: ₹7,000–₹9,000
- Exam Fees:
- Foundation: ₹1,500/paper
- Intermediate: ₹1,500 per group; ₹2,700 both groups
- Final: ₹1,800 per group; ₹3,300 both groups