Chartered Accountant

About the Examination Process

The Chartered Accountancy (CA) examination process in India is conducted by the Institute of Chartered Accountants of India (ICAI). 

Eligibility Criteria

The Chartered Accountancy (CA) examination process is divided into three levels: Foundation, Intermediate, and Final, along with mandatory practical training.

1. Foundation Course: This is the entry-level for students who have completed their 10+2 or an equivalent qualification. The Foundation exam consists of four papers: Principles and Practice of Accounting, Business Laws, Ethics, and Communication, Business Mathematics and Logical Reasoning, and Business Economics and Business and Commercial Knowledge. The exam is held twice a year in May and November, and is conducted in a pen-and-paper format.
2. Intermediate Course: Students who have either completed the Foundation Course or hold a graduation degree in commerce with at least 55% marks (or 60% in any other degree) can register for the Intermediate level. The Intermediate exam is divided into two groups. Group 1 includes Accounting, Corporate and Other Laws, Cost and Management Accounting, and Taxation. Group 2 covers Advanced Accounting, Auditing and Assurance, Enterprise Information Systems & Strategic Management, and Financial Management & Economics for Finance. This exam is also held twice a year and follows the same pen-and-paper format.
3. Final Course: To appear for the Final Course exam, students must have cleared the Intermediate course and completed the required practical training, which typically lasts 3 years. The Final exam consists of two groups: Group 1 includes Financial Reporting, Strategic Financial Management, Advanced Management Accounting, and Auditing and Professional Ethics, while Group 2 includes Corporate and Economic Laws, Strategic Cost Management, Information Systems Control and Audit, and Direct Tax Laws and International Taxation. Like the previous levels, this exam is conducted twice a year in May and November.
4. Articleship/Practical Training: After completing the Intermediate Course, students must undergo a mandatory 3-year practical training (articleship) under a qualified Chartered Accountant. During this time, they gain practical experience in various aspects of accounting, auditing, taxation, and financial management.

• There is no upper age limit to register for the CA exams at any level (Foundation, Intermediate, or Final).

Number of Attempts

There is no limit on the number of attempts for the CA exams. Candidates can appear as many times as needed, provided they meet the requirements for each level.

Application Process

• The online application process for the CA exams begins by visiting the official ICAI website (www.icai.org), where candidates must create a login account to apply for their chosen exam level (Foundation, Intermediate, or Final). 
• After logging in, candidates are required to fill in personal details, educational background, and exam preferences. 
• The next step involves paying the exam fees through online payment methods such as net banking, debit/credit cards, or other available options. The exam fee varies depending on the level of the exam and the chosen exam center. 
• Candidates must also upload necessary documents, including scanned copies of their photograph, signature, and any additional documents specified by ICAI.
• Once the payment and document submission are completed, candidates receive a confirmation of their registration.