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Chartered Accountant (CA) — Step-by-Step Roadmap

Your journey, phase by phase

  1. Phase 1 · After Class 10 Class 10 entry & subject selection Choose a stream that makes CA easier and register provisionally with ICAI.
    • CA is open to every stream. Commerce with Accountancy, Business Studies, Economics and Maths gives the smoothest start; Science and Arts students also qualify.
    • Maths is not compulsory, but CA Foundation has a Business Mathematics, Logical Reasoning and Statistics paper, so basic Class 10 Maths should be solid.
    • After passing Class 10 you can register for the CA Foundation course on the ICAI Students Services Portal (SSP); the exam itself can only be taken once you are in or past Class 12.
    • Registration is done online at eservices.icai.org with your Class 10 marksheet, photo, signature and ID proof, and the fee is paid online.
    • Keep the registration number safe; every later form (exam, articleship, Final) is linked to it.
    Minimum marks
    No minimum percentage
    Registration
    Online, ICAI SSP portal
    Maths needed?
    Basic level only
    • Tip: Use Class 11-12 to build accounting and reasoning habits. Students who register early and study during Class 12 often clear Foundation in their first attempt after the board exams.
  2. Phase 2 · Class 12 year CA Foundation level Four-paper entry exam covering accounting, law, quantitative aptitude and economics.
    • Eligibility to appear: Class 12 appearing or passed, with a minimum study period between registration and the exam (currently about 4 months). Confirm the cut-off date for your attempt on icai.org.
    • Exam cycles: ICAI now holds the Foundation exam three times a year, in January, May and September.
    • Paper 1: Accounting (100). Paper 2: Business Laws (60) plus Business Correspondence and Reporting (40). Paper 3: Business Mathematics (40), Logical Reasoning (20) and Statistics (40). Paper 4: Business Economics (60) plus Business and Commercial Knowledge (40).
    • Pattern: Papers 1 and 2 are descriptive; Papers 3 and 4 are objective (MCQ) with 0.25-mark negative marking per wrong answer. ICAI keeps revising the MCQ share, so read the latest exam notification before you start.
    • Passing rule: at least 40% in every paper and 50% in aggregate across all four papers, in the same sitting.
    • Result waiting strategy: results arrive about 5–6 weeks after the exam. Do not sit idle: begin Intermediate Group 1 subjects (Advanced Accounting, Law) while waiting, and keep your Intermediate registration window in mind.
    • Graduates can skip Foundation through Direct Entry: Commerce graduates with 55% and other graduates with 60% register straight for Intermediate.
    Papers
    4 (400 marks)
    Attempts a year
    3 (Jan / May / Sept)
    Pass mark
    40% each paper, 50% overall
    Negative marking
    0.25 in MCQ papers
    • Tip: Treat Paper 3 and 4 MCQ accuracy as a skill: practise timed sets, because wrong answers cost marks.
  3. Phase 3 · After Foundation (about year 2) CA Intermediate level Six papers in two groups with a 30% MCQ and 70% descriptive pattern.
    • Register for Intermediate after clearing Foundation (or via Direct Entry) and complete the minimum study period before the exam; check the exact gap on the ICAI portal.
    • Group 1: Paper 1 Advanced Accounting, Paper 2 Corporate and Other Laws, Paper 3 Taxation (Income-tax and GST).
    • Group 2: Paper 4 Cost and Management Accounting, Paper 5 Auditing and Ethics, Paper 6 Financial Management and Strategic Management.
    • Each paper is 100 marks, with about 30 marks of MCQs and 70 marks of descriptive questions.
    • Exam cycles: January, May and September. You may attempt one group or both groups together.
    • Passing rule: 40% in each paper and 50% aggregate in the group. Scoring 60% or more in a paper can earn an exemption for a limited number of later attempts, as per current ICAI rules.
    • Most students begin articleship while preparing for Intermediate or soon after clearing it; plan study hours around office time.
    Papers
    6 (2 groups of 3)
    Marks
    100 per paper
    Pattern
    30% MCQ / 70% descriptive
    Attempts a year
    3
    • Tip: Clearing both groups together saves a year, but clearing one group first is a sensible plan if your articleship is heavy.
  4. Phase 4 · Around Intermediate ICITSS and the 2-year articleship Mandatory ICITSS training followed by two years of supervised practical training.
    • ICITSS (Integrated Course on Information Technology and Soft Skills) has two compulsory parts: the Orientation Course and the Information Technology Training. Both must be completed before articleship begins.
    • Orientation Course: a short introduction to the profession, ethics and office practice. Information Technology Training: hands-on computer, spreadsheet and accounting-software training (about 100 hours). Check current hours on icai.org.
    • Articleship (practical training): 2 years under a practising Chartered Accountant who holds a Certificate of Practice. You register the training contract with ICAI through the SSP portal.
    • You work on audits, taxation, GST and income-tax filings, accounts and compliance for real clients, and you receive a monthly stipend fixed by ICAI as a minimum.
    • Articleship must be continuous; unauthorised gaps, transfers and leave beyond permitted limits extend the training period. Keep your attendance records.
    • During articleship you also study for Final, so choose a principal and firm whose workload and leave policy suit your exam plans.
    • A part of the Advanced ICITSS (Advanced IT Training and Management and Communication Skills) is completed later, during the training period, before you become eligible for Final.
    Duration
    2 years
    Starts after
    CA Intermediate, plus ICITSS
    Stipend
    ICAI-prescribed minimum
    Where
    CA firm under a practising CA
    • Tip: A mid-sized firm that rotates you across audit, tax and compliance builds the widest skill set.
  5. Phase 5 · During articleship Self-paced online learning modules ICAI online learning modules (Set A, B, C, D) that build professional skills alongside training.
    • ICAI requires students to complete self-paced online learning modules during the training period. They are organised in four sets, referred to as Set A, Set B, Set C and Set D.
    • The modules are delivered on the ICAI learning portal, can be studied at your own pace, and carry an online assessment on completion.
    • They focus on professional and practical skills such as communication, technology and office practice that complement articleship work.
    • Completion certificates matter: they are needed when you apply to appear for Final, so do not leave all four sets to the end.
    • Exact module titles, timelines and eligibility conditions are notified by ICAI and can change, so check the Students section on icai.org each year.
    Format
    Online, self-paced
    Sets
    A, B, C and D
    Mode
    ICAI learning portal
    Timing
    During articleship
    • Tip: Finish one set every few months so nothing is pending when your Final form is due.
  6. Phase 6 · Final stage (about year 4–5) CA Final level & ICAI membership Six advanced papers, then membership with ICAI and the CA designation.
    • Eligibility: Intermediate passed, articleship completed (ICAI lets you apply while the last stretch of training is running; confirm the cut-off on icai.org), and required training and modules done.
    • Group 1: Financial Reporting, Advanced Financial Management, Advanced Auditing, Assurance and Professional Ethics.
    • Group 2: Direct Tax Laws and International Taxation, Indirect Tax Laws, and Integrated Business Solutions (a multidisciplinary case-study paper).
    • Pattern: about 30% MCQ and 70% descriptive in the standard papers; the case-study paper is assessed differently. Passing rule is 40% per paper and 50% in each group.
    • Exam cycles: Final is held twice a year, in May and November.
    • After passing, apply to ICAI for membership. You are admitted as an Associate Chartered Accountant (ACA) and may use the designation "CA".
    • To practise independently you apply for a Certificate of Practice (COP). After five years of membership you can be conferred the Fellow status (FCA).
    Papers
    6 (2 groups of 3)
    Attempts a year
    2 (May / Nov)
    Designation
    ACA, later FCA
    Practice licence
    Certificate of Practice
    • Tip: Start Final preparation in the last year of articleship, and write mock papers under exam timing.

Verify on the official source

Exam dates, fees, paper patterns and eligibility rules are revised by the regulator from time to time. Treat this roadmap as your map, and confirm the current rules on the official site before you register or pay any fee.

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