Requirements to become a Chartered Accountant:

1. Through Foundation Course route

i) Enroll for the Foundation Course after passing Class 10th Examination conducted by an examining body constituted by law in India or an examination recognized by the Central Government as equivalent thereto.

(ii) Register for the Foundation Course on or before the 1st day of January or the 1st day of July for the examination to be held in the months of May/June or November/December respectively.

(ii) Appear in Foundation Examination after appearing in the Senior Secondary Examination (10+2 examination) conducted by an examining body constituted by law in India or an examination recognized by the Central Government as equivalent thereto and on complying with (ii) above.

(iii) Join Intermediate Course after passing class 12th and Foundation Examination.

(iv) Undergo Four Weeks Integrated Course on Information Technology and Soft skills (ICITSS) consisting of Courses on Information Technology and Orientation Course at the earliest but these are to be completed compulsorily before commencement of their articleship.

(v) Appear in Intermediate Examination on completion of 8months of study course as on first day of the month in which the examination is to be held.

(vi) Join articled training after passing either of the Group or Both Groups of Intermediate Course and after successfully undergoing ICITSS.

(vii) Clear the balance Group (if any) of Intermediate Examination.

(ix) Successfully undergo Four Weeks Advanced Integrated Course on Information Technology and Soft skills (AICITSS) consisting of Courses on Advanced Information Technology and Management

Communication Skills during the last two years of practical training but before appearing in the Final Examination.

(x) Appear in the Final Examination on completion of the practical training or while serving last 6 months of articled training on or before the last day of the month preceding the month in which the examination is to be held after successful completion of AICITSS.

(xi) Complete articled training of 3 years.

(xii) Pass Final Examination.

(xiii) Enroll as a member of the ICAI and be designated as “Chartered Accountant”.

2. Through Direct Entry route:

I. Commerce Graduates/Post-Graduates (55%) or Other Graduates/Post-Graduates (60%):

• (i) Enrol with the Institute for Intermediate Course.
• (ii) Undergo Four Weeks Integrated Course on Information Technology and Soft skills (ICITSS) consisting of Courses on Information Technology and Orientation Course before commencement of their articleship.
• (iii) Register for Practical Training of three years.
• (iv) Appear in Intermediate Examination on completion of 9 months of Practical Training on first day of the month in which the examination is to be held.
• (v)Appear and pass in both groups of Intermediate Examination.
• (vi) Register for CA Final Course.
• (vii) Successfully undergo Four Weeks Advanced Integrated Course on Information Technology and Soft skills (AICITSS) consisting of Courses on Advanced Information Technology and Management Communication Skills during the last two years of practical training but before appearing in the Final Examination.
• (viii) Appear in the Final Examination on completion of the practical training or while serving last 6 months of articled training on or before the last day of the month preceding the month in which the examination is to be held after successful completion of AICITSS.
• (ix) Complete articled training of 3 years.
• (x) Pass Final Examination.
• (xi) Enroll as a member of the ICAI and be designated as “Chartered Accountant”.

Below listed are the important CA subjects and topics covered in each of its examination module: