How to Become a CA in India? Complete Process, Eligibility, Course Guide
Becoming a Chartered Accountant in India is a journey that requires dedication and discipline. The professional course is regulated by ICAI. To become a CA in India, one has to start after 12th. Check here step-by-step process of how to become CA in India.
Chartered Accountant or CA is popular career option among students who have interest in the field of Finance. The course is administered by the Institute of Chartered Accountants of India (ICAI). The organization also regulates CA profession in India. Also known as Certified Public Accountants (CPAs) or Chartered Professional Accountants (CPAs) in some countries, Chartered Accountant profession is monetarily rewarding.
However, the journey of a CA is not easy. It requires rigorous study and years of dedication. In this blog, we have shared the path to become a CA in India.
- How to Become CA in India?
- How to Become CA in India? (Foundation or Direct Entry)
- What After CA Foundation?
- CA Foundation Course Syllabus
- CA Intermediate Course Syllabus
- CA Job Profiles and Salary
How to Become CA in India?
The first step towards becoming a Chartered Accountant in India, it to register with the ICAI. Candidates can register for CA course after Class 12. It is however, advised to start preparing early on by opting for Commerce with Maths exam in Class 11-12. This is a suggestion, as CA course requires a strong base in Maths and Accountancy.
To be certified as a professional, an individual has to clear all three levels of CA:
How to Become CA in India? (Foundation or Direct Entry)
There are two routes to pursue Chartered Accountancy course in India. One is after Class 12 and another is after Graduation.
- Foundation Route
- Direct Entry Route
1. Foundation Route
The first route for CA course is after class 12. Candidates can register for the CA Foundation course after 12. This is the first level of Chartered Accountancy course. One should have scored a minimum of 50% in class 12 to pursue CA.
Post registration, the candidate gets 4 months of study period to cover the course syllabus. Once they have covered it, they will be eligible to appear for the CA Foundation exam. CA Foundation exam is conducted thrice in a year, but the student can appear for the exam, in the session they are eligible for. Minimum marks required to clear the Foundation level is 40 percent in all papers and 55 percent overall.
Also Read: Detailed CA Eligibility Criteria
2. Direct Entry Route
The second route is Direct Entry. This route is for graduates.Candidates who decide to pursue CA as a profession after completing graduation can opt for Direct Entry route and start the course directly from CA Intermediate level. Eligibility criteria for direct entry route are:
- Graduation in Commerce stream with minimum 55% aggregate
- Graduation in in Arts/Humanities/Science with minimum 60% aggregate
What After CA Foundation?
After clearing the CA Foundation exam, the candidate has to register for CA Intermediate course and follow the given steps. Those registering for the course through direct route will also have to:
- Crack Group 1 of CA Intermediate
- Register for practical training.
- Crack both groups.
- Complete CA Articleship Training (3 years)
- Enroll for CA Final Course
- Crack CA Final Group 1 and Group 2
- Apply for ICAI Membership
- Get certified as a CA to start professional practice
CA Intermediate course level has two groups, Group I and Group 2. Students have to clear both groups with minimum 50% marks. CA Final too has two course groups and one has to clear both groups to be able to complete the course.
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CA Foundation Course Syllabus
CA Foundation has 4 papers and the exam is conducted thrice - January, May and September.
- CA Foundation Paper 1 Accounting
- CA Foundation Paper 2 Business Laws
- CA Foundation Paper 3 Quantitative Aptitude
- CA Foundation Paper 4 Business Economics
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Commonly asked questions
No, there is no paper-wise exemption in CA Foundation exam. Candidates must appear and clear all four papers in the same attempt. In case a candidate fails any of the paper/s, he or she must retake all papers again to pass this level.
The passing marks for CA Final is minimum of 40 per cent aggregate in each individual subject and 50 per cent aggregate of all the subjects at one sitting in either both the groups or a single group. Candidates who do not score the minimum percentage, have to take the exam again in the next cycle.
Students can make as many attempts as they can because, to complete the Chartered Accountancy course, one needs to clear all the course levels with passing marks. The CA course is of a very high difficulty level and even the toppers manage to score not more than 70-75 per cent. A large number of students cannot clear a course level in one go. The pass percentage hovers around 25 to 30 percent.
It is not neccessary to have studied commerce in class 12 for clearing CA Foundation. Student from any stream can pursue CA course. Having studied Commerce with Maths in class 12, can be an advantage, as the student will have a strong base in several topics related to accounting, taxation, economy, etc.
Minimum score requirement to pass CA Intermediate is 40% per paper and 50% overall. If a candidate scores 60% or more in one subject and fails another subject, he/she can apply for exemption, if all requirements are met.
CA Intermediate Course Syllabus
CA Intermediate has 6 papers (3 papers in each group) and the exam is thrice in a year - January, May and September.
- CA Inter (Group 1) Paper 1: Advanced Accounting
- CA Inter (Group 1) Paper 2: Corporate and Other Laws
- CA Inter (Group 1) Paper 3: Taxation
- CA Inter (Group 2) Paper 4: Cost and Management Accounting
- CA Inter (Group 2) Paper 5: Auditing and Ethics
- CA Inter (Group 2) Paper 6: Financial Management & Ethics Management
Also Read:
CA Final Course Syllabus
CA Final has 6 papers (3 papers in each group) and the exam is conducted thrice - January, May and September. Check CA Final syllabus below:
- CA Final (Group 1) Paper 1: Financial Reporting
- CA Final (Group 1) Paper 2: Advanced Financial Management
- CA Final (Group 1) Paper 3: Advanced Auditing, Assurance and Professional Ethics
- CA Final (Group 2) Paper 4: Direct Tax Laws & International Taxation
- CA Final (Group 2) Paper 5: Indirect Tax Laws
- CA Final (Group 2) Paper 6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)
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CA Job Profiles and Salary
After completing the CA course, the individual can start individual practice or join an auditing/finance firm. The Big Four firms in this field are Deloitte, PwC, Ernst & Young and KPMG. Individual organisations also hire CAs in Finance department to take care of taxes and reporting. Listed below are some popular CA job profiles and salaries.
| Chartered Accountancy Job Profile |
CA Salary in India |
|---|---|
| Chartered Accountants |
INR 10 LPA |
| Financial Controllers |
INR 15 LPA |
| Tax Accountants |
INR 8 LPA |
| Chief Financial Officers |
INR 6 LPA |
| Auditors |
INR 7 LPA |
Read More:
Commonly asked questions
If a candidate is unable to clear the CA Final course exam in the first attempt, they can reappear. The initial registration for Final Course is valid for five years, which means each candidate gets 10 attempts. After five years, they can register again for the next five years. The certificate to practice Chartered Accountancy as a profession is given to any student by the ICAI only after they clear the final level. Irrespective of the number of attempts they have made to clear it. Until they clear the CA Final level and get the certificate, they cannot practice as a professional.
The criteria for shortlisting candidates for placements is determined by participating organizations themselves. The maximum number of shortlisting by recruiting entities cannot exceed 10 times the number of vacancies they declared for Chartered Accountancy.
Also, the participating organisations usually shortlist candidates depending upon overall educational qualifications, number of attempts, other attributes, Completion of Articleship training and in case a greater number of candidates qualify selection criteria companies may choose on random basis as per their choice.
Organisations participating in Campus Placement Programme prefer that the candidates selected by them should be ready to join the organisations immediately and should not claim that their Articleship training is pending and require more time to join.
One can register for CA Foundation after Class 10 but can pursue the course only after completing Class 12. Until then, ICAI registration will remain provisional, as the minimum eligibility criteria for CA Foundation is Class 12 pass. The advantage of registering for the course after class 10 though is that you can start preparing for it along with your studies. If you choose commerce stream in class 11 and 12, it will be even easier for you to prepare for CA Foundation.
To clear CA Foundation exam, a candidate must score at least 40% in each of the four papers and overall 50% in aggregate in all papers. If a candidate fails to do so, he/she will have to retake the exam.

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Vipra Shrivastava is MA in English Literature from Delhi University with extensive experience in content writing of over 14 years. She has been handling content for Management, Accounting and Commerce streams for 8
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