Chartered Accountancy (CA) Course in India 2026 – Complete Guide (ICAI New Scheme 2023)

INTRODUCTION

Chartered Accountancy (CA) Course in India 2026 – Complete Guide

The Chartered Accountancy (CA) course in India is one of the most prestigious and respected professional qualifications in the fields of accounting, auditing, taxation, corporate finance, and business advisory services. Conducted by the Institute of Chartered Accountants of India (ICAI), the CA qualification is recognized nationally and internationally for its academic rigor, professional ethics, and practical training framework.


ICAI operates under the Chartered Accountants Act, 1949 and functions under the Ministry of Corporate Affairs, Government of India. With more than 3.5 lakh members and over 8 lakh students, ICAI is one of the largest accounting bodies in the world. The CA qualification is known for producing highly skilled professionals equipped with financial expertise, analytical ability, and strong ethical standards.

ICAI NEW SCHEME OF EDUCATION AND TRAINING (2023)

Effective from 1 July 2023, ICAI introduced a new scheme of education aimed at modernizing the CA course structure. The objectives of the new scheme include:

  • Reducing the overall duration of the course
  • Increasing flexibility through self-paced online modules
  • Strengthening case-study based assessments
  • Enhancing practical exposure

Structure of the CA Course:

  1. CA Foundation
  2. CA Intermediate
  3. CA Final
  4. Two Years of Practical Training (Articleship)
  5. ICITSS and Advanced ICITSS
  6. Self-Paced Online Modules (SPOM)

Each level is designed to progressively build technical knowledge, analytical skills, professional judgment, and ethical competence.

CA FOUNDATION COURSE

Eligibility, Subjects & Fees

The CA Foundation course is the entry-level stage for students who wish to pursue Chartered Accountancy after completing Class 12.


Eligibility: Students can register after passing Class 10. However, they can appear for the examination only after passing Class 12.

Subjects (4 Papers):

  • Paper 1: Accounting (Descriptive)
  • Paper 2: Business Laws (Descriptive)
  • Paper 3: Quantitative Aptitude – Business Mathematics, Logical Reasoning & Statistics (Objective)
  • Paper 4: Business Economics (Objective)

Papers 1 and 2 are descriptive in nature, while Papers 3 and 4 are objective multiple-choice examinations. Negative marking of 0.25 marks applies to incorrect answers in objective papers.

Passing Criteria: Minimum 40% in each paper and 50% aggregate in a single sitting.

Registration Fee: Approximately Rs. 9,000. Registration remains valid for four years.

CA INTERMEDIATE COURSE

Eligibility Routes & Subjects

The CA Intermediate course is the second level of the CA program and builds strong technical knowledge in accounting, taxation, auditing, and financial management.


Eligibility Routes:

  • Foundation Route: After passing CA Foundation
  • Direct Entry Route: Commerce graduates with 55%, other graduates with 60%, or candidates who have passed CMA/CS Intermediate

Group I Subjects:

  • Advanced Accounting
  • Corporate and Other Laws
  • Taxation (Income Tax and GST)

Group II Subjects:

  • Cost and Management Accounting
  • Auditing and Ethics
  • Financial Management and Strategic Management

Study Period: A minimum study period of eight months is required before appearing for the examination.

Passing Criteria: Students must secure at least 40% in each paper and 50% aggregate in each group.

Registration Fee: Approximately Rs. 18,000 for both groups.

CA FINAL COURSE

The CA Final course is the last academic stage and focuses on advanced application, evaluation, and case-study based learning.


Eligibility: Students must pass both groups of CA Intermediate and complete ICITSS before registering for CA Final.


Group I Subjects:

  • Financial Reporting
  • Advanced Financial Management
  • Advanced Auditing, Assurance and Professional Ethics

Group II Subjects:

  • Direct Tax Laws and International Taxation
  • Indirect Tax Laws
  • Integrated Business Solutions (Open Book Examination)

Passing Criteria: Minimum 40% in each paper and 50% aggregate in a group.

Registration Fee: Approximately Rs. 22,000.

CA Level
Papers / Subjects
Passing Criteria
Fees (Approx.)

CA Foundation

4 Papers: Accounting, Business Laws, Quantitative Aptitude, Business Economics

40% per paper & 50% aggregate in single sitting

Rs. 9,000

CA Intermediate (Group I)

Advanced Accounting, Corporate & Other Laws, Taxation (Income Tax & GST)

40% per paper & 50% aggregate per group

Rs. 18,000 (Both Groups)

CA Intermediate (Group II)

Cost & Management Accounting, Auditing & Ethics, Financial Management & Strategic Management

40% per paper & 50% aggregate per group

Included above

CA Final (Group I)

Financial Reporting, Advanced Financial Management, Advanced Auditing & Professional Ethics

40% per paper & 50% aggregate per group

Rs. 22,000 (Both Groups)

CA Final (Group II)

Direct Tax Laws & International Taxation, Indirect Tax Laws, Integrated Business Solutions (OBE)

40% per paper & 50% aggregate per group

Included above

ICITSS AND ADVANCED ICITSS

ICITSS (Integrated Course on Information Technology and Soft Skills):

ICITSS includes Orientation Course and Information Technology Training and must be completed before starting articleship.


Advanced ICITSS:

Advanced ICITSS includes Management and Communication Skills and Advanced IT Training, which must be completed before appearing for the Final examination.

SELF-PACED ONLINE MODULES (SPOM)

Under the new scheme, students must complete self-paced online modules before appearing for the Final examination.


  • Set A: Corporate and Economic Laws
  • Set B: Strategic Cost and Performance Management
  • Set C: Elective – Risk Management, Forensic Accounting, Valuation, International Taxation
  • Set D: Multidisciplinary Case Study

Students must secure a minimum of 50% in each module. There is no restriction on the number of attempts.

ARTICLESHIP (PRACTICAL TRAINING)

Practical training is an integral part of the CA course. Under the new scheme, the duration of articleship has been reduced from three years to two years.


During articleship, students gain hands-on experience in:

  • Statutory Audit
  • Internal Audit
  • Taxation
  • Accounting and Compliance
  • Corporate Advisory Services

Stipend Structure:

  • Regular Articleship: Rs. 3,000 – Rs. 6,000 per month (depending on city classification)
  • Industrial Training Stipend: Minimum Rs. 15,000 per month

DURATION & TOTAL COST OF CA COURSE

Duration of CA Course:

  • After Class 12: Approximately 4.5 to 5 years
  • After Graduation (Direct Entry): Approximately 3 to 3.5 years

Total Cost of CA Course in India:

  • Foundation Registration: Rs. 9,000
  • Intermediate Registration: Rs. 18,000
  • Final Registration: Rs. 22,000
  • IT and Training: Rs. 20,000+
  • Exam Fees and Miscellaneous: Rs. 10,000+

Total approximate cost: Rs. 75,000 – Rs. 1,00,000 (excluding coaching expenses).

SALARY TRENDS IN INDIA (2026)

Chartered Accountants enjoy one of the most competitive salary packages in India across industry levels:


  • Freshers (0–2 years): Rs. 7 – 12 LPA
  • Professionals (3–5 years experience): Rs. 12 – 25 LPA
  • Senior Professionals (10+ years): Rs. 30 LPA or more
  • CFO Level Positions: Can exceed Rs. 1 Crore annually

CAREER OPPORTUNITIES AFTER CA

Chartered Accountants can work in diverse and highly rewarding roles across sectors:


  • Statutory Auditor
  • Internal Auditor
  • Tax Consultant
  • Financial Analyst
  • Risk Manager
  • Forensic Auditor
  • Investment Banker
  • Chief Financial Officer (CFO)

Top Hiring Sectors: Big 4 firms, Multinational Corporations, Banks, Financial Institutions, Government Organizations, and Startups.

START YOUR CA JOURNEY

The Chartered Accountancy course under the ICAI New Scheme 2023 represents a modern, globally aligned, and practically oriented professional qualification. With reduced duration, enhanced flexibility, and strong practical training integration, CA continues to be one of the most rewarding career paths in India.

Students aspiring to build a successful career in finance, taxation, audit, consulting, or corporate leadership can confidently pursue the CA course for long-term professional growth and financial success.

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Frequently Asked Questions

The Chartered Accountancy (CA) course is conducted by the Institute of Chartered Accountants of India (ICAI) under the Chartered Accountants Act, 1949. It is one of the most prestigious professional qualifications in India in accounting, auditing, taxation, and finance.

Effective from 1 July 2023, ICAI introduced a new scheme to modernize the CA course. Key changes include reducing articleship from 3 to 2 years, introducing Self-Paced Online Modules (SPOM), and strengthening case-study based assessments.

The CA course has 6 components: CA Foundation, CA Intermediate, CA Final, Two Years of Practical Training (Articleship), ICITSS & Advanced ICITSS, and Self-Paced Online Modules (SPOM).

Yes. Commerce graduates with 55% marks, other graduates with 60% marks, or candidates who have cleared CMA/CS Intermediate can directly register for CA Intermediate through the Direct Entry Route, bypassing CA Foundation.

After Class 12, it takes approximately 4.5 to 5 years. After graduation through the Direct Entry Route, it takes approximately 3 to 3.5 years.

The total approximate cost ranges between Rs. 75,000 and Rs. 1,00,000, covering Foundation (Rs. 9,000), Intermediate (Rs. 18,000), Final (Rs. 22,000), IT and training (Rs. 20,000+), and exam/miscellaneous fees (Rs. 10,000+). This excludes coaching expenses.

CA freshers can expect salary packages ranging from Rs. 7 to 12 LPA. Professionals with 3–5 years experience earn Rs. 12–25 LPA. Senior professionals with 10+ years earn Rs. 30 LPA or more, and CFO-level positions can exceed Rs. 1 Crore annually.

CAs can work as Statutory Auditors, Internal Auditors, Tax Consultants, Financial Analysts, Risk Managers, Forensic Auditors, Investment Bankers, and CFOs. Top hiring sectors include Big 4 firms, MNCs, banks, financial institutions, government organizations, and startups.