What is CA?
The CA course is run by the ICAI under its New Scheme of Education and Training, in force since July 2023. It has three levels: Foundation (4 papers), Intermediate (6 papers in two groups) and Final (6 papers), plus compulsory IT and soft-skills courses, self-paced online modules and two years of practical training under a practising CA.
You learn accounting and financial reporting, company and other laws, direct and indirect tax (income tax, GST), cost and management accounting, auditing and ethics, financial and strategic management, and finally an integrated case-study paper. The articleship gives real experience of audits, tax filings and client work.
How it differs from close alternatives: CS (ICSI) focuses on company law, governance and compliance; CMA (ICMAI) on cost and management accounting. B.Com is a university degree, not a licence. ACCA is a UK qualification valued abroad and in multinationals, but in India statutory audit sign-off is reserved for CAs.
Who is this course for?
- Students who are comfortable with numbers, accounts and detail
- Those ready for a long, demanding course with tough pass rates
- Students interested in audit, tax, corporate finance or starting their own practice
- People who are disciplined self-learners able to balance study with articleship work
- Commerce students, though Science and Arts students can join too
What you study
- CA Foundation
- Accounting
- Business Laws
- Quantitative Aptitude (Business Mathematics, Logical Reasoning, Statistics)
- Business Economics
- CA Intermediate (Groups I & II)
- Advanced Accounting
- Corporate and Other Laws
- Taxation (Income Tax and GST)
- Cost and Management Accounting
- Auditing and Ethics
- Financial Management and Strategic Management
- Practical training
- Four-week Integrated Course on IT and Soft Skills (ICITSS)
- Two years of articleship under a practising CA (industrial training option in the last part)
- Advanced ICITSS (AICITSS)
- Self-paced online modules
- CA Final
- Financial Reporting
- Advanced Financial Management
- Advanced Auditing, Assurance and Professional Ethics
- Direct Tax Laws and International Taxation
- Indirect Tax Laws
- Integrated Business Solutions (multidisciplinary case study)
Specialisations and electives
Statutory and Internal AuditDirect Tax and International TaxationGST and Indirect TaxCorporate Finance and ValuationForensic AccountingIND AS / IFRS ReportingRisk AdvisoryOwn CA practice
Eligibility & admission
- Foundation route: register with ICAI after Class 10 (provisional) or Class 12; you can sit the Foundation exam once you have passed Class 12 and completed the required study period. Any stream is allowed.
- Pass marks: generally 40% in each paper and 50% in aggregate at every level.
- Direct entry to Intermediate: commerce graduates/postgraduates with at least 55%, and other graduates with at least 60%, can skip Foundation; ICAI also allows certain other qualifications. Check the current ICAI prospectus.
- Articleship: starts after passing both groups of Intermediate and completing ICITSS.
- Final: taken after completing the practical training, self-paced modules and AICITSS, as per ICAI's current rules. No age limit.
How admission works
- Register for CA Foundation on the ICAI self-service portal (eservices.icai.org) within the deadline for your target exam
- Study (ICAI study material and Board of Studies classes or private coaching) and pass Foundation
- Register for Intermediate, complete the study period and pass both groups
- Complete ICITSS and start two years of articleship with a practising CA
- Complete AICITSS and self-paced modules, then pass CA Final
- Apply for ICAI membership to become an Associate Chartered Accountant (ACA)
Entrance exams
CA Foundationentry level; held three times a year (around January, May and September)
CA Intermediatetwo groups of three papers; held three times a year
CA Finaltwo groups; ICAI has been moving Final to more frequent sittings, so check the current schedule on icai.org
Planning to study CA?The AISEE merit scholarship can cover up to 100% of tuition fees at participating colleges. One online exam, results by rank.
Apply for AISEE-2027
Top colleges for CA
| College | City | Why it stands out |
|---|
| Institute of Chartered Accountants of India (ICAI) | New Delhi | The only body that conducts the CA course and exams; study material and Board of Studies classes |
| Western India Regional Council (WIRC), ICAI | Mumbai | Regional council for student services, ICITSS and classes |
| Southern India Regional Council (SIRC), ICAI | Chennai | Regional council for southern states |
| Eastern India Regional Council (EIRC), ICAI | Kolkata | Regional council for eastern states |
| Central India Regional Council (CIRC), ICAI | Kanpur | Regional council for central India |
| Northern India Regional Council (NIRC), ICAI | New Delhi | Regional council for northern states; branches across many cities |
| Shri Ram College of Commerce (B.Com alongside CA) | New Delhi | Many CA aspirants pair the course with a B.Com from a strong commerce college |
| St. Xavier's College (B.Com alongside CA) | Kolkata | Popular B.Com option for CA students in eastern India |
Ranks are from the NIRF 2025 India Rankings where shown. Check each college’s official website for this year’s seats, fees and cut-offs.
Careers & salary
Statutory AuditorExamines and certifies companies' financial statements, a role reserved for CAs.
Tax ConsultantAdvises on income tax, GST and international tax, and represents clients before authorities.
Financial Controller / Finance ManagerRuns accounting, reporting and budgeting in a company.
Chief Financial Officer (CFO)Leads the finance function of an organisation at senior level.
Risk and Advisory ConsultantWorks in Big Four firms on internal controls, risk and transactions.
Investment Banking / Equity Research AnalystValues companies and advises on deals or investments.
Practising CARuns an independent firm offering audit, tax and advisory services.
Top recruiters & sectors
DeloitteEYKPMGPwCGrant ThorntonBDOReliance IndustriesTata GroupHDFC BankICICI BankComptroller and Auditor General (via exams)Public sector undertakings
Salary
Newly qualified CAs commonly earn ₹8–15 LPA (approx.); ICAI campus placement programmes report averages in this range, with some higher offers. Articleship itself pays only a modest stipend set by ICAI.
With 5–10 years of experience, CAs in industry often earn ₹20–40 LPA (approx.) or more, and successful practices can earn more still. Rank, first-attempt passes, communication and the firm or industry you join make a big difference. Figures vary; check current placement reports.
Scope & higher studies
CAs remain in high demand in 2026 because every company needs audits, tax compliance and financial reporting, and GST, IND AS and stricter governance rules have raised the bar. Big Four firms, global capability centres and startups all hire large numbers of CAs.
Technology is automating routine bookkeeping, so the strongest prospects are for CAs who also know data analytics, IT audit and advisory work. The course is hard and pass rates are low, but the qualification carries lasting respect and job security.
After this course
- Post-qualification courses from ICAI (e.g. DISA, forensic accounting, international taxation)
- MBA from a top institute
- CFA or FRM for investment and risk careers
- Dual qualifications such as CS, CMA, ACCA or US CPA
- PhD or teaching
CA FAQs
Can a Science or Arts student become a CA?
Yes. CA Foundation is open to Class 12 students from any stream. Non-commerce students may need extra effort in accounting at first.
How long does the CA course take?
Through Foundation it usually takes about 4.5–5 years if you clear each level at the first attempt. Graduates using direct entry can finish a little sooner; many students take longer.
How many times a year are CA exams held?
Foundation and Intermediate are held three times a year. ICAI has been increasing Final sittings too, so check icai.org for the current exam months.
Can I do B.Com along with CA?
Yes, many students do a regular or distance B.Com alongside CA. It gives you a degree as a backup and helps with eligibility for jobs and further study.
Do I need coaching for CA?
Not necessarily. ICAI provides study material and Board of Studies classes, and many students self-study. Coaching helps some students, but disciplined practice matters most.
What is the pass percentage of CA exams?
Pass rates vary by sitting and are often low, especially for Final. Check the latest ICAI result announcements for current figures.
AISEE - 2027 Online Scholarship Application Available 
