Becoming a Chartered Accountant (CA) is a step-by-step process, and in India, it’s regulated by The Institute of Chartered Accountants of India (ICAI).
Roadmap
- Understand the Path
- The CA journey has three main levels under ICAI:
- CA Foundation (Entry-level test)
- CA Intermediate (2 groups)
- CA Final (2 groups)
- Includes Articleship Training (3 years of practical experience).
Eligibility & First Step
Step-by-Step Process
Step 1 – Register for CA Foundation
- When: After passing Class 10 (can appear only after Class 12).
- Duration: 4-month study period from the date of registration to exam eligibility.
- Subjects:
- Principles & Practice of Accounting
- Business Laws & Business Correspondence
- Business Mathematics, Logical Reasoning & Statistics
- Business Economics & Business & Commercial Knowledge
- Exam: Held in June and December.
Step 2 – Clear CA Foundation & Register for CA Intermediate
Two groups (4 subjects each):
Group 1: Accounting, Corporate & Other Laws, Cost & Management Accounting, Taxation.
Group 2: Advanced Accounting, Auditing, EIS & SM, Financial Management & Economics for Finance.
Study Period: 8 months before exams.
Tip: You can attempt both groups together or one at a time.
Step 3 – Articleship Training
Start after clearing both groups or at least Group 1 of CA Intermediate.
Duration: 3 years under a practicing CA.
Provides exposure to audit, taxation, accounting, consultancy.
Step 4 – CA Final
Register after clearing both Intermediate groups and completing 2.5 years of Articleship.
Two groups (4 advanced papers each).
Must also complete:
Advanced ICITSS (Management & Communication Skills)
GMCS (General Management & Communication Skills) before Final exams.
Step 5 – Membership
Practical Tips for Starting
- Choose your timing: If in Class 12, register for Foundation early.
- Use ICAI-provided official modules for study.
- Maintain consistent daily study habits.
- Foundation can be done with self-study; Intermediate & Final often require coaching.
- Select an Articleship firm that offers diverse exposure, not just one type of work.
