How To Become Chartered Accountant

CA or Chartered Accountancy is one of the most reputed designations across world. It takes immense of hard word and focus to be a qualified CA. This articles is focused on all the basics of CA course. Here you will definitely get good knowledge about “How to Become Chartered Accountant”.

How To Become Chartered Accountant

CA or Chartered Accountancy is one of the most reputed designations across world. It takes immense of hard work and focus to be a qualified CA. This articles is focused on all the basics of CA course. Here you will definitely get good knowledge about  “How to Become Chartered Accountant”.

Over the years, the Chartered Accountancy profession has achieved rapid growth by virtue of quality professional services being rendered by its members, and has come to occupy a prominent role in our economy and society. As against a meagre membership of 1,700 in 1949, today the membership of the Institute is over 2,70,000. Increasing responsibilities are being entrusted by the Government and the society at large on the members of the profession and their specialized knowledge and skills are being utilized in various fields of activities. Statutory recognition is given to the role of the members of the profession and their audit / certification is insisted upon for various purposes in different statutes.


The Institute of Chartered Accountants of India periodically reviews its scheme of education and training to remain in tandem with developments in the field of education and other changes at the national and global levels. Evolving business and changing environment also demands newer skills from the accounting professionals. ICAI, being a member body of International Federation of Accountants (IFAC), has to comply with the International Education Standards [IES 1 to IES 8]. There has been a shift from "input-based" to "outcome-based" approach. Accordingly, the scheme of education has been designed and implemented from July 1, 2017.


Under the Scheme of Education and Training, a candidate can pursue Chartered Accountancy Course either through (i) Foundation Course Route or (ii) Direct Entry Route.

Foundation Course

This is an entry to the CA Course for the candidates who have appeared for class XII examinations.
Steps under Foundation Route...

  • Register with Board of Studies (BoS) after appearing in Class XII examination.
  • Complete four months study period (i.e. register till 30th June / 31st Dec.)
  • Qualify Class XII examination (if not done earlier)
  • Appear for Foundation examination in November/May after passing 10+2 Examination.
  • Qualify Foundation Course.
  • Register with the BoS for the Intermediate Course.
  • Complete 8 months of study course.
  • Appear and Pass in either or both Groups of Intermediate Course.
  • Successfully complete Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS) any time after registering for Intermediate Course but before commencement of the Practical Training.
  • Register for Three Years Practical Training on passing either or both the Groups of Intermediate Course.
  • Register for the Final Course after qualifying both the Groups of Intermediate Course.
  • Successfully complete Four Weeks Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) during the last two years of Practical Training but before appearing for Final Examination.
  • Appear in Final examination during last six months of practical training.
  • Complete Practical Training
  • Qualify both groups of Final Course.
  • Become Member.

Direct Entry Route

The ICAI allows the following candidates to enter directly to its Intermediate Course:
A. Commerce Graduates/Post-Graduates (with minimum 55% marks) or Other Graduates/Post-Graduates (with minimum 60% marks) and
B. Intermediate level passed candidates of Institute of Company Secretaries of India and Institute of Cost Accountants of India

In brief, candidates who are Graduates/ Post Graduates in Commerce having secured in aggregate a minimum of 55% of the total marks or its equivalent grade in the examination conducted by any recognized University (including open University) by studying any three papers carrying a minimum of 50 marks in a semester/year and cumulatively 100 or more marks over the entire duration of the concerned course out of Accounting, Auditing, Mercantile Laws, Corporate Laws, Economics, Management (including Financial Management), Taxation (including Direct Tax Laws and Indirect Tax Laws), Costing, Business Administration or Management Accounting or similar to the title of these papers with different nomenclatures or other than those falling under Commerce stream having secured in aggregate a minimum of 60% of the total marks or its equivalent grade in the examination conducted by any recognized University (including Open University) or Candidates who have passed the Intermediate level examination conducted by The Institute of Cost Accountants of India or by The Institute of Company Secretaries of India are exempted from qualifying Foundation and can register directly to Intermediate Course. 

Candidates who are pursuing the Final Year Graduation Course can also register for the Intermediate Course on provisional basis and such student's registration would be regularized and they can commence practical training only on submission of satisfactory proof of having passed the Graduation examination with the specified percentage of marks within six months from the date of appearance in the final year graduation examination and on successful completion of ICITSS (Orientation Course and Information Technology). During the provisional registration period, a candidate can undergo and complete ICITSS (Orientation Course and Information Technology). If such candidate fails to produce the proof within the aforesaid period, his provisional registration shall stand cancelled and the registration and other fees paid by him shall not be refunded/adjusted and no credit shall be given for the theoretical education undergone.

Steps under Direct Entry Scheme for...


a. Eligible Graduates and Post Graduates...

  • Register with the BOS for the Intermediate course (provisional registration allowed to the students doing Final year of graduation).
  • Successfully complete Four Weeks ICITSS before commencement of the Practical Training.
  • Register for Three Years Practical Training.
  • Appear in Intermediate Examination after Nine months of Practical Training.
  • Qualify Intermediate Course.
  • Register for the Final Course after qualifying both Groups of Intermediate Course.
  • Successfully complete Four Weeks AICITSS during the last two years of Practical Training but before appearing for Final Examination.
  • Appear in Final examination during last six months of practical training.
  • Complete Practical Training.
  • Qualify both groups of Final Course.
  • Become Member

Students who have passed Intermediate level examination of the Institute of Company Secretaries of India or the Institute of Cost Accountants of India...

  • Register with the BoS for the Intermediate Course.
  • Complete 8 months of study course.
  • Appear and Pass in either or both Groups of Intermediate Course.
  • Successfully complete Four Weeks ICITSS anytime after registering for Intermediate Course but before commencement of the Practical Training.
  • Register for Three Years Practical Training on passing either or both the Groups of Intermediate Course.
  • Register for the Final Course after qualifying both the Groups of Intermediate Course.
  • Successfully complete Four Weeks AICITSS during the last two years of Practical Training but before appearing for Final Examination.
  • Appear in Final Examination during last six months of Practical Training.
  • Complete Practical Training
  • Qualify both groups of Final Course.
  • Become Member.