A professional certification exam conducted by the Institute of Chartered Accountants of India (ICAI).
Highly competitive exams in India.
Stages of CA Examination
The CA course consists of three main levels:
- CA Foundation
- CA Intermediate
- CA Final
CA Foundation
Eligibility: Completed 12th grade (passed with minimum 50%)
Mode of Examination: Pen and paper-based (offline)
| Paper | Details |
|---|---|
| Paper 1: Principles and Practices of Accounting |
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| Paper 2: Business Laws and Business Correspondence and Reporting |
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| Paper 3: Business Mathematics, Logical Reasoning, and Statistics |
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| Paper 4: Business Economics and Business and Commercial Knowledge |
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Additional Information
Frequency: Twice a year (May/June and November/December)
Maximum attempts: No limit (Initial registration is valid for 3 years)
Registration: Register by December 31 for May/June exams and by June 30 for November/December exams.
Passing Criteria
- Individual Paper Requirement: A minimum of 40% marks in each paper.
- Aggregate Requirement: A minimum of 50% aggregate marks across all four papers.
- Exemption: If a candidate scores 60% or more in any individual paper but does not pass the exam as a whole, they are exempt from re-taking that paper for the next three attempts.
Useful Links
Application Process: Online registration through ICAI Website
CA Intermediate
Eligibility: Passed CA Foundation or graduation/post-graduation with specified marks.
Mode of Examination: Pen and paper-based (offline)
Frequency: Twice a year (May/June and November/December)
Maximum attempts: No limit (Initial registration is valid for 4 years)
Registration: Register by March 1 for May exams and September 1 for November exams.
Exemption: If a candidate scores 60% or more in any individual paper but does not pass the group as a whole, they are exempt from re-taking that paper for the next three attempts.
Passing Criteria
- Individual Paper Requirement: A minimum of 40% marks in each paper.
- Aggregate Requirement: A minimum of 50% aggregate marks across all papers in each group.
Useful Links
Reappear for the Group(s): Students can reappear for the group(s) they failed in the next attempt. No need to reappear for both groups.
Application Process: Online registration through ICAI Website
Examination Structure: CA Intermediate
| Group | Paper | Details |
|---|---|---|
| Group I | Paper 1: Accounting |
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| Paper 2: Corporate and Other Laws |
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| Paper 3: Cost and Management Accounting |
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| Paper 4: Taxation |
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| Group II | Paper 5: Advanced Accounting |
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| Paper 6: Auditing and Assurance |
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| Paper 7: Enterprise Information Systems and Strategic Management |
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| Paper 8: Financial Management and Economics for Finance |
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CA Final
Eligibility: Passed CA Intermediate and completed 2.5 years of articleship.
Mode of Examination: Pen and paper-based (offline)
Frequency: Twice a year (May/June and November/December)
Maximum attempts: No limit (Initial registration is valid for 5 years)
Registration: Register by March 1 for May exams and September 1 for November exams.
Exemption: If a candidate scores 60% or more in any individual paper but does not pass the group as a whole, they are exempt from re-taking that paper for the next three attempts.
Passing Criteria
- Individual Paper Requirement: A minimum of 40% marks in each paper.
- Aggregate Requirement: A minimum of 50% aggregate marks across all papers in each group.
Useful Links
Reappear for the Group(s): Students can reappear for the group(s) they failed in the next attempt. No need to reappear for both groups.
Application Process: Online registration through ICAI Website
Examination Structure: CA Final
| Group | Paper | Details |
|---|---|---|
| Group I | Paper 1: Financial Reporting |
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| Paper 2: Strategic Financial Management |
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| Paper 3: Advanced Auditing and Professional Ethics |
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| Paper 4: Corporate and Economic Laws |
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| Group II | Paper 5: Strategic Cost Management and Performance Evaluation |
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| Paper 6: Elective Paper |
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| Paper 7: Direct Tax Laws and International Taxation |
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| Paper 8: Indirect Tax Laws |
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Articleship
- Duration: 3 years (minimum 2.5 years required before CA Final)
- Practical Training: Work under a practicing Chartered Accountant
- Assessment: Students must complete an Information Technology Training (ITT) and Orientation Program before articleship, and an Advanced ITT during articleship.
Proud CAs
T. N. Manoharan is a chartered accountant, former president of ICAI and Ex-chairman of Canara Bank
Often referred to as the "Warren Buffett of India," he was a legendary investor
Deepak Parekh is a highly respected CA & banker who has been instrumental in building HDFC
Naina Lal Kidwai is one of the most prominent women in Indian finance. She was the first woman to head a foreign bank in India