How to Become a CA in India — ICAI Roadmap 2026

What Does a CA Do?

• Auditing company accounts; tax planning and filing; financial advisory; forensic accounting
• CA firms (Big 4: Deloitte, PwC, EY, KPMG) and government audit (CAG)
• Entrepreneurship: own CA firm; consultancy; investment advisory

CA Foundation

• Eligibility: after Class 12 (Commerce or Science); register after Class 10
• 4 papers: Principles of Accounting, Maths/Business Stats, Mercantile Law, Business Economics
• Pass marks: 40% per paper, 50% aggregate; twice a year (May and November)

CA Intermediate

• 8 papers in 2 groups; topics: Accounting, Corporate Law, Taxation, Costing, Auditing, Financial Management, IT
• Prerequisite: CA Foundation cleared or direct entry (Graduates with 55%+ in Commerce)
• Articleship: 3 years of work under a CA firm begins after clearing at least one group of Intermediate

Articleship — 3 Years of Practical Training

• Work under a registered CA for 3 years; 8 hours/day; paid stipend ₹2,000–₹10,000/month
• Exposure to audit, taxation, MIS, corporate law depending on firm type
• Industrial training option: last year can be done in industry instead of CA firm

CA Final

• 8 papers in 2 groups; advanced topics: Financial Reporting, SFM, Risk Management, Indirect Tax Laws, Direct Tax Laws
• Can appear after completing 2.5 years of articleship
• Hardest part: pass rate is ~10–15% per attempt; requires 1–2 years dedicated study

Career Options After Qualifying

• Freshly qualified CA starting salary: ₹6–12 lakh per annum
• Big 4 firms: ₹10–15 LPA; CFO positions after 10+ years: ₹30–80 LPA
• Additional qualifications: CPA (USA), ACCA (UK), CFA, MBA to add to profile

Tips to Clear CA Exams Faster

• Take coaching for Foundation and at least one group of Intermediate
• Consistency over intensity: daily 8–10 hours during exam preparation
• ICSE/CBSE students with strong Commerce base have an advantage in Foundation