CA Foundation, CA Inter, Chartered Accountant

CA Course Full Details 2026 | CA Overview, Eligibility, Duration, Fees, Salary | CA Kaise Bane?

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 examinationLevel 1 – CA FoundationLevel 2 – CA IntermediateLevel 3 – CA Final
Exam typeNational level exams
Language of examEnglish and Hindi
Frequency of exams as of 2026Thrice a Year
Registration window for sitting in examOpen 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. 

ICAI CA January 2026 Exam Dates Announced

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.

CA Fees Structure:

CA LevelRegistration 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:

CMA Inter Complete Details

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.

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Top Jobs:

CAs who shift to top-level positions such as Chief Financial Officer (CFO) or Partner in Big 4 companies may earn ₹50 lakhs to ₹1 crore+ annually. Independent practicing CAs who have a heavy client base may also command very high salaries, based on their company’s size.

Other Factors:

Metro city-based CAs such as those in Mumbai, Delhi, and Bangalore earn more than smaller towns.

Specializations in GST, IFRS, financial modeling, or international taxation can enhance salary opportunities.

Big 4 companies (Deloitte, EY, PwC, KPMG) tend to pay better packages than mid-tier companies.

Time to clear CA:

On average, it would take around 5 years to get through the CA exam in India if a student clears all three levels at first attempt.

Students joining after Class 12 typically complete in 4.5 to 5 years (Foundation → Intermediate → 3 years Articleship → Final).

Students who enter via the Direct Entry (after graduation) path can complete in approximately 4 years.

But since most students take additional attempts at Intermediate or Final, the typical duration is 5–7 years to be a Chartered Accountant.

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.

CA Course Full Details 2026

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
PapersDetails
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
GroupsPapersPaper Name
Group 1Paper-1Advanced Accounting
Paper-2Corporate and Other Laws
Paper-3Taxation (Income tax and GST) – DT&IDT 
Group 2Paper-4Cost and Management Accounting
Paper-5Auditing and Ethics
Paper-6Financial 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
GroupsPapersDetails
Group 1Paper-1Financial Reporting-FR
Paper-2Advanced Financial Management-AFM
Paper-3Advanced Auditing, Assurance, and Professional Ethics
Group 2Paper-4Direct Tax Laws and International Taxation-DTIT
Paper-5Indirect Tax Laws-IDT
Paper-6Integrated Business Solutions-IBS

CA Exam Dates 2026

Check all the important dates regarding CA Exam 2026 and CA Exam Dates in the table below:

CA Exam Dates 2026
ParticularsFoundation (January)Intermediate (January)Final (January)
Application StartedThroughout the yearThroughout yearThroughout year
Availability of ICAI exam form1st week of November1st week of November1st week of November
Deadline for filling the exam date without late feeYet to be announced by the instituteYet to be announced by the instituteYet to be announced by the institute
Deadline for filling CA exam form 2026 with late fee (of Rs. 600)Yet to be announced by the instituteYet to be announced by the instituteYet to be announced by the institute
Correction windowYet to be announced by the instituteYet to be announced by the instituteYet to be announced by the institute
Availability of icai exam admit cardAround 15 days before examAround 15 days before examAround 15 days before exam
ICAI CA exam date 2026 after postponementYet to be announced by the instituteYet to be announced by the instituteYet to be announced by the institute 
Announcement of CA resultYet to be announced by the instituteYet to be announced by the instituteYet to be announced by the institute

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.

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Stay with us for future updates and blogs for your CA journey.

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