Levels of the CA course 

The Chartered Accountancy (CA) course is divided into three phases: 

1. Foundation Course 

2. Intermediate Course 

3. Final Course 

In addition to these levels, it is mandatory for students to do a CA articleship of 3 years with a practicing CA to qualify as a CA themselves. 

Chartered Accountants play a crucial role in the financial management of businesses and organizations by providing financial and strategic advice, analysing financial data, ensuring regulatory compliance, and contributing to the growth of the organizations. 

 

 

 

CA course duration for Foundation, Intermediate & Final

The duration of the Chartered Accountancy (CA) course in India varies for each level. Below are the details of the duration of the CA course for each level: 

1. Foundation Course: The Foundation course is the entry-level course for becoming a CA. The time span of the course is four months. 

2. Intermediate Course: After clearing the Foundation course, one can register for the Intermediate course. The time span of the course is eight months. 

3. Final Course: After clearing the Intermediate course, one can register for the Final course. The time span of the course is eight months. 

Apart from the above courses, a student is also required to complete three years of practical training under a practicing Chartered Accountant (CA) before becoming a qualified CA. 

It is important to note that the duration of each level of the CA course mentioned above is tentative, and it may vary depending on various factors such as the frequency of exams, availability of resources, and the policies of the Institute of Chartered Accountants of India (ICAI). 

 

CA Course Fees 

The fee structure for the Chartered Accountancy (CA) course in India is determined by the Institute of Chartered Accountants of India (ICAI), and it may vary from time to time. Below is the approximate fee structure for each level of the CA course: 

1. Foundation Course: The approximate fee for the Foundation course is around Rs. 9,800/-. 

2. Intermediate Course: The approximate fee for the Intermediate course is around Rs. 18,000/-. 

3. Final Course: The approximate fee for the Final course is around Rs. 22,000/-. 

Apart from the above course fees, students are also required to pay registration fees, examination fees, and other charges as applicable. The cost of study materials, coaching, and other resources may also vary depending on the student's preferences and location. 

It is important to note that the fees mentioned above are tentative, and it may vary based on various factors such as the policies of ICAI, the location of the coaching center, and other miscellaneous expenses. 

 

 

 

Eligibility Criteria for Each CA Course Level 

The eligibility criteria for each level of the Chartered Accountancy (CA) course in India is given below: 

1. Foundation Course: 

• Candidates must have passed 10+2 examination from a recognized board. 

• Candidates who have completed the entrance examination conducted by the Institute of Chartered Accountants of India (ICAI) are also eligible to register for the Foundation course. 

2. Intermediate Course: 

• Candidates who have passed the Foundation course examination are eligible to register for the Intermediate course. 

• Candidates who have completed a graduation degree in commerce or any other relevant field with a minimum of 55% marks are also eligible to register for the Intermediate course. 

3. Final Course: 

• Candidates who have passed the Intermediate course examination are eligible to register for the Final course. 

• Candidates who have completed a graduation degree in commerce or any other relevant field with a minimum of 55% marks and have completed the Intermediate level of the Company Secretary (CS) course or the Intermediate level of the Cost and Management Accountancy (CMA) course are also eligible to register for the Final course. 

Apart from the above eligibility criteria, candidates must also meet certain age criteria and other requirements as specified by the ICAI. 

It is important to note that the eligibility criteria mentioned above are tentative, and it may vary based on the policies and regulations of the ICAI. Candidates are advised to check the official website of the ICAI for the latest eligibility criteria before applying for the CA course. 

 

 

 

CA Course Registration 

The registration process for the Chartered Accountancy (CA) course in India is given below: 

1. Visit the ICAI website: Visit the official website of the Institute of Chartered Accountants of India (ICAI) at https://www.icai.org/. 

2. Click on the "Students" tab: Click on the "Students" tab on the homepage. 

3. Click on "Course Registration Forms": Under the "Students" tab, click on "Course Registration Forms" and select the appropriate level (Foundation/Intermediate/Final). 

4. Fill in the registration form: Fill in the registration form with all the required details such as name, date of birth, address, educational qualification, and other relevant information. 

5. Upload the required documents: Upload the scanned copies of the required documents such as photograph, signature, mark sheets, and other relevant documents. 

6. Pay the registration fee: Pay the registration fee online through net banking, debit card, or credit card. 

7. Submit the registration form: After filling in all the details and making the payment, submit the registration form online. 

8. Print the acknowledgement: After submitting the registration form, take a printout of the acknowledgement generated online. 

It is important to note that the registration process may vary depending on the policies and regulations of the ICAI. Candidates are advised to check the official website of the ICAI for the latest registration guidelines before applying for the CA course. 

 

 

 

Documents required for CA registration 

The documents required for the registration of the Chartered Accountancy (CA) course in India are given below: 

1. For Foundation Course: 

• Class 10th mark sheet as birthdate proof. 

• Class 12th mark sheet or certificate as proof of passing the 10+2 examination. 

 

2. For Intermediate Course: 

• Foundation course registration letter and/or mark sheet. 

• Class 12th mark sheet or certificate as proof of passing the 10+2 examination. 

• Graduation mark sheet or degree certificate (if applicable). 

• Proof of completion of 8 months of study before the commencement of the examination. 

 

3. For Final Course: 

• Intermediate course registration letter and/or mark sheet. 

• Graduation mark sheet or degree certificate. 

• Proof of completion of 3 years of articleship training. 

• Completion certificate of the course on General Management and Communication Skills (GMCS). 

Apart from the above documents, candidates must also submit a recent passport-size photograph, signature, and other relevant documents as specified by the Institute of Chartered Accountants of India (ICAI). 

It is important to note that the documents required for registration may vary based on the policies and regulations of the ICAI. Candidates are advised to check the official website of the ICAI for the latest document requirements before applying for the CA course. 

 

 

 

CA Course Exam Form

To appear for the Chartered Accountancy (CA) course exams in India, candidates need to fill the exam form. The exam form for each level of the CA course can be filled online through the ICAI website. The steps to fill the exam form are given below: 

1. Visit the ICAI website: Visit the official website of the Institute of Chartered Accountants of India (ICAI) at https://www.icai.org/. 

2. Click on the "Students" tab: Click on the "Students" tab on the homepage. 

3. Click on "Exam Form": Under the "Students" tab, click on "Exam Form" and select the appropriate level (Foundation/Intermediate/Final). 

4. Fill in the exam form: Fill in the exam form with all the required details such as name, registration number, examination center preference, and other relevant information. 

5. Upload the required documents: Upload the scanned copies of the required documents such as photograph, signature, and other relevant documents. 

6. Pay the exam fee: Pay the exam fee online through net banking, debit card, or credit card. 

7. Submit the exam form: After filling in all the details and making the payment, submit the exam form online. 

8. Print the acknowledgement: After submitting the exam form, take a printout of the acknowledgement generated online. 

It is important to note that the exam form filling process may vary depending on the policies and regulations of the ICAI. Candidates are advised to check the official website of the ICAI for the latest exam form filling guidelines before filling the exam form. 

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Subjects in the Chartered Accountancy Course 

The CA course is segmented into three levels : Foundation, Intermediate, and Final. The subjects covered in each level are given below: 

 

1. CA Foundation Course Subjects: 

• Principles & Practices of Accounting 

• Business Laws & Business Correspondence And Reporting 

• Business Mathematics, Logical Reasoning & Statistics 

• Business Economics And Business & Commercial Knowledge 

 

2. CA Intermediate Course Subjects:  

Group 1: 

• Accounting 

• Corporate & Other Laws 

• Cost & Management Accounting 

• Taxation 

Group 2: 

• Advanced Accounting 

• Auditing & Assurance 

• Enterprise Information Systems & Strategic Management 

• Financial Management & Economics for Finance 

 

3. CA Final Course Subjects:  

Group 1: 

• Financial Reporting 

• Strategic Financial Management 

• Advanced Auditing & Professional Ethics 

• Corporate & Economic Laws 

Group 2: 

• Strategic Cost Management & Performance Evaluation 

• Elective Paper (Choose 1 out of 6 options) 

• Risk Management 

• International Taxation 

• Economic Laws 

• Financial Services & Capital Markets 

• Global Financial Reporting Standards 

 

It is important to note that the subjects covered in the CA course may vary based on the policies and regulations of the Institute of Chartered Accountants of India (ICAI). Candidates are advised to check the official website of the ICAI for the latest subject-wise details before applying for the CA course. 

 

 

 

Passing Criteria for CA Foundation, Intermediate and Final Exam 

The Institute of Chartered Accountants of India (ICAI) conducts three levels of exams for Chartered Accountancy - CA Foundation, CA Intermediate, and CA Final. 

The passing criteria for each level are as follows: 

1. CA Foundation: 

• A candidate needs to obtain a minimum of 40% marks in each paper and a minimum of 50% marks in aggregate of all the papers in one sitting. 

• If a candidate secures a minimum of 70% marks in aggregate of all the papers, he/she will be declared 'pass with distinction'. 

 

2. CA Intermediate: 

• A candidate needs to obtain a minimum of 40% marks in each paper and a minimum of 50% marks in aggregate of all the in one sitting in all the groups. 

• A candidate who has appeared for both groups of the Intermediate examination is required to secure a minimum of 40% marks in each paper and a minimum of 50% marks in aggregate of all the papers in one sitting of both groups combined. 

• If a candidate secures a minimum of 60% marks in aggregate of all the papers of both groups combined, he/she will be declared 'pass with distinction'. 

 

3. CA Final: 

• A candidate needs to obtain a minimum of 40% marks in each paper and a minimum of 50% marks in aggregate of all the in one sitting in all the groups. 

• A candidate who has appeared for both groups of the Final examination is required to secure a minimum of 40% marks in each paper and a minimum of 50% marks in aggregate of all the papers in one sitting of both groups combined. 

• If a candidate secures a minimum of 60% marks in aggregate of all the papers of both groups combined, he/she will be declared 'pass with distinction'. 

It is important to note that the ICAI reserves the right to revise the passing criteria at any time without prior notice. Therefore, candidates are advised to check the ICAI website or official notifications for the latest updates on passing criteria. 

 

 

 

Training in Chartered Accountancy Course 

Training is an integral part of the Chartered Accountancy course and is aimed at providing practical exposure to the candidates in various fields related to accounting, auditing, taxation, and finance. 

There are two types of training that a candidate needs to undergo during the Chartered Accountancy course: 

1. Articleship/ Practical Training: This is a mandatory training program that a candidate needs to undergo after passing the CA Intermediate level. The duration of articleship is three years, during which the candidate is required to work under a practicing-chartered accountant or a firm of chartered accountants. The training provides practical experience in areas such as accounting, auditing, taxation, finance, and business advisory services. 

2. Orientation Course and IT Training: A candidate is required to undergo a one-week orientation course and 100 hours of IT training before starting the articleship program. The orientation course is aimed at providing an overview of the profession and the role of a chartered accountant, while the IT training provides practical knowledge and exposure to various software tools and applications used in the profession. 

The ICAI has also introduced a new scheme called the Direct Entry Scheme, which allows commerce graduates or postgraduates with certain qualifications to directly enroll in the CA Intermediate level, bypassing the CA Foundation level. However, such candidates are required to undergo a four-week Integrated Course on Information Technology and Soft Skills (ICITSS) and eight months of practical training before appearing for the CA Intermediate exams. 

The training programs are designed to provide hands-on experience to the candidates, enabling them to develop the necessary skills and competencies required to become successful chartered accountants. 

 

 

 

ICITSS Training 

ICITSS is acronym for Integrated Course on Information Technology and Soft Skills. It is a mandatory training program introduced by the Institute of Chartered Accountants of India (ICAI) for candidates who are eligible for Direct Entry to the CA Intermediate level. 

The ICITSS program is aimed at providing practical training and exposure to various aspects of information technology and soft skills to the candidates. The program is divided into two segments: 

1. Information Technology (IT) Training: This part of the program provides practical knowledge and exposure to various software tools and applications used in the profession. The duration of IT training is 100 hours, which can be completed either through physical classes or through online mode. 

2. Soft Skills Training: This part of the program focuses on developing the communication and interpersonal skills of the candidates. The duration of soft skills training is 50 hours, which can be completed through physical classes. 

The ICITSS program is conducted by the ICAI and is designed to ensure that candidates who are eligible for Direct Entry to the CA Intermediate level have the necessary knowledge and skills to pursue the Chartered Accountancy course. 

It is important to note that candidates who have already completed the CA Foundation level are not required to undergo the ICITSS program. However, such candidates are required to undergo a one-week orientation course and 100 hours of IT training before starting the Articleship program. 

 

 

 

AICITSS Training 

AICITSS is acronym for Advanced Integrated Course on Information Technology and Soft Skills. It is a training program introduced by the Institute of Chartered Accountants of India (ICAI) for candidates who have cleared either the CA Intermediate or Final level. 

The AICITSS program is aimed at providing advanced training and exposure to various aspects of information technology and soft skills to the candidates. The program is sectioned into two segments: 

1. Advanced IT Training: This part of the program provides advanced knowledge and exposure to various software tools and applications used in the profession. The duration of advanced IT training is 100 hours, which can be completed either through physical classes or through online mode. 

2. Management and Communication Skills Training: This part of the program focuses on developing the managerial and communication skills of the candidates. The duration of management and communication skills training is 50 hours, which can be completed through physical classes. 

The AICITSS program is conducted by the ICAI and is designed to ensure that candidates who have cleared either the CA Intermediate or Final level have the necessary knowledge and skills to pursue the Chartered Accountancy profession. 

It is important to note that candidates are required to complete the AICITSS program before applying for membership to the ICAI or starting their own practice as a Chartered Accountant. 

 

 

 

Skills Required to Become a CA 

To become a successful Chartered Accountant (CA), there are certain skills that are required. Some of the key skills required to become a CA are: 

1. Analytical and Critical Thinking: CAs need to have strong analytical and critical thinking skills to analyse complex financial data and come up with effective solutions to problems. 

2. Attention to Detail: As a CA, you need to be detail-oriented and have a high level of accuracy when it comes to preparing financial statements, auditing records, and analysing financial data. 

3. Communication and Interpersonal Skills: Good communication and interpersonal skills are essential for CAs as they need to interact with clients, stakeholders, and other professionals to provide financial advice and support. 

4. Business Acumen: CAs need to have a good understanding of business practices, including accounting principles, taxation laws, and financial management. 

5. Technology Skills: CAs need to be proficient in using various software tools and applications used in the profession, including accounting software, data analysis tools, and financial modelling software. 

6. Time Management: CAs often have to juggle multiple tasks and projects simultaneously, so they need to be good at managing their time effectively to meet deadlines and deliver high-quality work. 

7. Professionalism and Ethical Behaviour: CAs need to demonstrate a high level of professionalism and ethical behaviour in their work to maintain the trust and confidence of their clients and stakeholders. 

Overall, becoming a CA requires not only academic knowledge but also practical skills, critical thinking, and strong ethics. Continuous learning and staying up-to-date with the latest developments in the profession are also crucial for success in this field. 

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Scope after CA Course in India in 2023 

To become a successful Chartered Accountant (CA), there are certain skills that are required. Some of the key skills required to become a CA are: 

1. Analytical and Critical Thinking: CAs need to have strong analytical and critical thinking skills to analyse complex financial data and come up with effective solutions to problems. 

2. Attention to Detail: As a CA, you need to be detail-oriented and have a high level of accuracy when it comes to preparing financial statements, auditing records, and analyzing financial data. 

3. Communication and Interpersonal Skills: Good communication and interpersonal skills are essential for CAs as they need to interact with clients, stakeholders, and other professionals to provide financial advice and support. 

4. Business Acumen: CAs need to have a good understanding of business practices, including accounting principles, taxation laws, and financial management. 

5. Technology Skills: CAs need to be proficient in using various software tools and applications used in the profession, including accounting software, data analysis tools, and financial modelling software. 

6. Time Management: CAs often have to juggle multiple tasks and projects simultaneously, so they need to be good at managing their time effectively to meet deadlines and deliver high-quality work. 

7. Professionalism and Ethical Behaviour: CAs need to demonstrate a high level of professionalism and ethical behaviour in their work to maintain the trust and confidence of their clients and stakeholders. 

Overall, becoming a CA requires not only academic knowledge but also practical skills, critical thinking, and strong ethics. Continuous learning and staying up-to-date with the latest developments in the profession are also crucial for success in this field. 

 

 

 

Different Job Roles of a CA 

Chartered Accountants (CAs) have diverse job roles and can work in various sectors, including public accounting firms, government organizations, corporate houses, and not-for-profit organizations. Here are some of the different job roles of a CA: 

1. Auditors: CAs are often employed as auditors, where they examine and verify financial records to ensure accuracy and compliance with accounting standards. 

2. Tax Consultants: CAs can work as tax consultants, where they advise clients on tax planning, compliance, and optimization of tax liabilities. 

3. Financial Managers: CAs can work as financial managers, where they are responsible for financial reporting, budgeting, and strategic financial planning. 

4. Investment Bankers: CAs can work as investment bankers, where they assist in mergers and acquisitions, underwriting securities, and managing initial public offerings (IPOs). 

5. Management Consultants: CAs can work as management consultants, where they provide advisory services to clients on various business issues such as financial management, risk management, and business restructuring. 

6. Forensic Accountants: CAs can work as forensic accountants, where they investigate financial fraud and misconduct. 

7. Entrepreneurship: CAs can also become entrepreneurs and start their own accounting and consulting practices. 

These are just a few examples of the various job roles available to CAs. The profession is diverse and offers many opportunities for growth and development, and CAs can choose a career path that aligns with their interests and goals. 

 

Top Chartered Accountant Firms in India 2023 

There are many Chartered Accountant (CA) firms in India that offer excellent services to their clients. Here are some of the top CA firms in India in 2023: 

1. Deloitte India: Deloitte is a global professional services firm that offers services in audit, consulting, tax, and advisory. It has a strong presence in India and is one of the top CA firms in the country. 

2. Ernst & Young (EY) India: EY is a global professional services firm that provides services in assurance, tax, transaction, and advisory. It has a strong presence in India and is known for its high-quality services. 

3. PricewaterhouseCoopers (PwC) India: PwC is a global professional services firm that offers services in audit, tax, and advisory. It has a strong presence in India and is one of the top CA firms in the country. 

4. KPMG India: KPMG is a global professional services firm that provides services in audit, tax, and advisory. It has a strong presence in India and is known for its high-quality services. 

5. BDO India: BDO is a global professional services firm that offers services in audit, tax, and advisory. It has a strong presence in India and is one of the top CA firms in the country. 

6. Grant Thornton India: Grant Thornton is a global professional services firm that provides services in audit, tax, and advisory. It has a strong presence in India and is known for its high-quality services. 

7. RSM India: RSM is a global professional services firm that offers services in audit, tax, and advisory. It has a strong presence in India and is one of the top CA firms in the country. 

These are just a few examples of the top CA firms in India in 2023. There are many other excellent CA firms in India that offer high-quality services to their clients. 

 

 

 

CA Salary in India 

Chartered Accountants (CAs) are one of the highest-paid professionals in India. The salary of a CA in India depends on various factors, such as their level of experience, job role, and the industry they work in. Here is a general idea of the CA salary in India based on their experience level: 

1. Entry-Level (0-2 years): The average salary for a CA at the entry-level is around Rs. 6-8 lakhs per annum. 

2. Mid-Level (2-5 years): The average salary for a CA at the mid-level is around Rs. 10-15 lakhs per annum. 

3. Senior-Level (5+ years): The average salary for a senior-level CA is around Rs. 20-25 lakhs per annum. 

However, it is important to note that these figures are just a general estimate, and the actual salary can vary depending on various factors, such as the location, size of the company, and level of responsibility. 

In addition to the base salary, CAs in India may also receive various other benefits, such as performance-based bonuses, health insurance, retirement benefits, and paid leave. Moreover, CAs who work in top-tier firms or have their own practice can earn significantly higher salaries. 

 

 

 

Advanced Courses post CA For Higher Career Growth 

Chartered Accountants (CAs) can pursue various advanced courses after completing their CA qualification to enhance their knowledge and skills and boost their career growth. Here are some of the popular courses that CAs can consider: 

1. Certified Information Systems Auditor (CISA): CISA is a globally recognized certification for professionals who audit, monitor, and control IT systems. It is beneficial for CAs who work in IT auditing or advisory roles. 

2. Certified Internal Auditor (CIA): CIA is a certification that validates the knowledge and expertise of professionals in internal auditing. It is beneficial for CAs who work in internal audit or risk management roles. 

3. Chartered Financial Analyst (CFA): CFA is a globally recognized certification that validates the knowledge and expertise of professionals in finance and investment analysis. It is beneficial for CAs who want to pursue a career in investment banking or portfolio management. 

4. Certified Public Accountant (CPA): CPA is a certification that validates the knowledge and expertise of professionals in accounting and taxation. It is beneficial for CAs who want to work in international accounting or taxation roles. 

5. Certified Fraud Examiner (CFE): CFE is a certification that validates the knowledge and expertise of professionals in fraud examination and prevention. It is beneficial for CAs who work in forensic accounting or risk management roles. 

These advanced courses can provide CAs with a competitive edge in the job market and open up new career opportunities. Moreover, these courses can also help CAs to keep up with the latest trends and developments in their field and enhance their professional expertise.