Complete Guide to Become a Chartered Accountant in India – Step-by-Step Process
The Institute of Chartered Accountants of India (ICAI) Has decided to conduct the CA exam thrice a year for all the levels, CA foundation, CA inter and CA final. CA Foundation is the first level of exam and can be attempted immediately after completion of Class 12.
After clearing CA Foundation, you can proceed to the Intermediate level, and graduates can target the coveted CA Final qualification from there. CA Final is known as a postgraduate-level qualification and has recognition from the University Grant Commission (UGC).
CA Exam 2026 Overview
The table below gives an overview of the CA Exam 2026.
| CA Exam 2026 Overview | |
| Course name | Chartered Accountancy commonly regarded as the CA course |
| 3 level examination | Level 1 – CA Foundation Level 2 – CA Intermediate Level 3 – CA Final |
| Exam type | National level exams |
| Language of exam | English and Hindi |
| Frequency of exams as of 2026 | Thrice a Year |
| Registration window for sitting in exam | Open throughout the year |
CA Eligibility Criteria 2026
The ICAI (Institute of Chartered Accountants of India) has various criteria for all the levels of examinations. CA Foundation is the first step, CA Inter is the second, and CA Final is the third and final step.
Let’s now see the eligibility criteria of each level of the CA course:
CA Foundation Eligibility Criteria 2026
To qualify for the CA Foundation exam, you must have completed Class 12 OR
An equivalent qualification with a minimum of 50% marks from a recognized institution or school. Even if you are studying in Class 12, you can try your luck for the CA Foundation exam.
Also, ICAI offers exemptions for candidates with certain qualifications such as a bachelor’s or postgraduate degree. If you possess one of these qualifications, you are eligible for direct admission to the CA Intermediate course.
CA Intermediate Eligibility Criteria 2026
If you’ve cleared your Foundation exams , you are eligible to sit for the CA Intermediate. For admission into CA Intermediate directly, one should possess a bachelor’s degree in commerce-related stream with a minimum of 55% marks. If your bachelor’s degree is in any other stream, then you need at least 60% marks.
CA Final Eligibility Criteria 2026
Eligibility for appearing for the CA Final exam is available to those who have cleared the CA Intermediate examination or the Professional Education Examination – II/PCC/IPCC. They should have also completed, or in the process of completing, a minimum of 2/3 years of article training by the date of submission of the form. Also Complete ICITSS (Orientation + IT Training)
Before starting articleship, students must complete:
- Orientation Course (OC) – 90 hours
- Information Technology Training (ITT) – 90 hours
This training helps build communication, soft skills, and basic IT knowledge, this training is necessary to secure Articleship in a good firm.
Before appearing for CA Final exams, students must complete:
- Advanced ITT (Advanced Information Technology)
- MCS (Management & Communication Skills)
FREE CA FOUNDATION BATCH ONLINE
CA fees:
| CA Level | Registration Fee |
| Foundation | ₹ 9,000 |
| Intermediate (Both Groups) | ₹ 18,000 |
| Final (Both Groups) | ₹ 22,000 |
CA Salary
A Chartered Accountant (CA) is one of the most respected and rewarding professions in India. The salary of a CA depends on factors like skills, experience, industry, job role, and whether they are working in practice or in employment with a company.
Fresher Salary:
A newly qualified CA in India usually earns between ₹8 to ₹12 lakhs per annum if placed through campus recruitment in reputed firms or companies. In smaller firms, the starting salary may be lower, around ₹6 to ₹8 lakhs per annum, but it grows with experience.
Mid-level Professionals:
Most CAs, having acquired 3–5 years of experience, receive around ₹15 to ₹20 lakhs annually. Professionals in specialized domains like mergers & acquisitions, international taxation, or investment banking tend to receive higher packages.
Senior Level:
CAs with 8–15 years of experience, particularly those who are Finance Managers, Controllers, or CFOs, take home between ₹30 lakhs to ₹40 lakhs annually. In big corporates and MNCs, the salary goes even higher.
CA Exam Registration 2026
ICAI will conduct the CA Final, Intermediate, and Foundation course exams three times a year in January/June, September, and January.
Students must be enrolled with the Board of Studies of the Institute for at least four months till the first date of the exam month and fulfil other conditions laid down in Regulation 25F to be eligible for the Foundation course exam.
For the exam of Intermediate course, students need to be registered with the Board of Studies and have studied for at least eight months up to the first day of the exam month, subject to satisfying other requirements under Regulation 28G. For registration, go to the Self-Service Portal at https://eservices.icai.org/.
CA Foundation Syllabus 2026 as per institute notifications
Syllabus for the CA Foundation exam is stated paper wise below:
| CA Foundation Syllabus 2026 | |
| Papers | Details |
| Paper-1: | Principles and Practice of Accounting |
| Paper-2: | Business Laws and Business Correspondence and Reportin3 |
| Paper-3: | Business Mathematics, Logical Reasoning and Statistics |
| Paper-4: | Business Economics and Business and Commercial Knowledge |
CA Intermediate Syllabus 2026
The syllabus for the CA Intermediate exam is given in the table below:
| CA Intermediate Syllabus 2026 | ||
| Groups | Papers | Paper Name |
| Group 1 | Paper-1 | Advanced Accounting |
| Paper-2 | Corporate and Other Laws | |
| Paper-3 | Taxation (Income tax and GST) – DT&IDT | |
| Group 2 | Paper-4 | Cost and Management Accounting |
| Paper-5 | Auditing and Ethics | |
| Paper-6 | Financial Management & Strategic Management- FMSM | |
CA Final Syllabus 2026
The syllabus for the CA Final exam is given in the table below:
| CA Final Syllabus 2026 | ||
| Groups | Papers | Details |
| Group 1 | Paper-1 | Financial Reporting-FR |
| Paper-2 | Advanced Financial Management-AFM | |
| Paper-3 | Advanced Auditing, Assurance, and Professional Ethics | |
| Group 2 | Paper-4 | Direct Tax Laws and International Taxation-DTIT |
| Paper-5 | Indirect Tax Laws-IDT | |
| Paper-6 | Integrated Business Solutions-IBS | |
Final words
The CA Exam 2026 is a significant achievement for students wishing to be Chartered Accountants. The exam is now conducted 3 times for the Foundation, Intermediate, and Final levels. There are separate rules, subjects, and preparation time for each level.
Candidates have to verify eligibility, enroll on time, and prepare thoroughly for every stage. CA course requires hard work and systematic study, but clearing it can be a wonderful career in accounting and finance. Stay updated through the ICAI website and follow all the deadlines carefully to succeed in your CA journey.
Stay with us for future updates and blogs for your CA journey.
FAQs on CA Course 2026
Starting 2026, ICAI will hold the CA Foundation, Intermediate, and Final exams three times a year – in January, May, and September.
Yes, a student can register for the CA Foundation Examination while they are in Class 12. However, they have to pass Class 12 before appearing for the examination.
The CA course takes approximately 4.5 to 5 years after Class 12, if cleared in the first attempt. For graduates entering via the direct entry route, it usually takes about 5 years.
Through the ICAI campus placement, a newly qualified Chartered Accountant may earn around ₹8–12 lakhs per year. Salaries would depend on the size of the company, your skills, and location.
The approximate cost of completion along with the registration fee for all three levels- Foundation, Intermediate & Final would come up to ₹50,000–₹60,000. Additional expenses on coaching and study material may add to the expenditure.
Yes, Maths is not compulsory. Any stream (Commerce, Science, Arts) can pursue CA.
Well, it is challenging, but not impossible. Consistent studying, good coaching, and revision strategies make it achievable.
Yes, many students manage both. But you have to plan your schedule well.