Chartered Accountant (CA)
ICAI’s three-level qualification in accounting, audit, tax and finance, with practical training.
Source: ICAI — FAQs on the New Scheme of Education and TrainingView source(opens in a new tab)Verified: 2026-09-25Updated:
- Type
- Professional Qualification
- Official body
- Institute of Chartered Accountants of India (ICAI)
- Typical duration
- Not stated
- Stages
- 3
- Maths
- Medium
- Study commitment
- Not stated
Overview
The Chartered Accountancy qualification is awarded by the Institute of Chartered Accountants of India (ICAI), a statutory body set up under the Chartered Accountants Act, 1949. Under ICAI’s New Scheme of Education and Training the course runs across three levels — Foundation, Intermediate and Final — alongside practical training.
There are two ways in. School leavers register for the Foundation Course after Class 12; graduates and post-graduates who meet ICAI’s marks criteria enter the Intermediate Course directly, without sitting Foundation.
Everything on this page is taken from ICAI’s own scheme pages, linked below. Marks criteria, cut-off dates and paper patterns are set by ICAI and change between schemes — confirm on their site before registering.
Eligibility
Foundation route — registration after Class 12
- Registration for the Foundation Course and completion of ICAI’s study period before the examination — see ICAI’s cut-off dates
Source: ICAI — FAQs on the New Scheme of Education and TrainingView source(opens in a new tab)Verified: 2026-09-25Updated:
Direct Entry — commerce graduate or post-graduate
- ICAI states a minimum of 55% marks for graduates and post-graduates in commerce
Source: ICAI — FAQs on the New Scheme of Education and TrainingView source(opens in a new tab)Verified: 2026-09-25Updated:
Direct Entry — graduate or post-graduate in any other discipline
- ICAI states a minimum of 60% marks for graduates and post-graduates other than in commerce
Source: ICAI — FAQs on the New Scheme of Education and TrainingView source(opens in a new tab)Verified: 2026-09-25Updated:
Exam structure & syllabus
Current structure2023-07-01 – present
Foundation4 papers
Four papers, as listed on ICAI’s Foundation (New Scheme) page.
Paper 1: Accounting
Syllabus outline not recorded yet — see the body’s official syllabus under Official resources.
Paper 2: Business Laws
Syllabus outline not recorded yet — see the body’s official syllabus under Official resources.
Paper 3: Quantitative Aptitude
Syllabus outline not recorded yet — see the body’s official syllabus under Official resources.
Paper 4: Business Economics
Syllabus outline not recorded yet — see the body’s official syllabus under Official resources.
Intermediate6 papers
Six papers across two groups.
Group I — Paper 1: Advanced Accounting
Syllabus outline not recorded yet — see the body’s official syllabus under Official resources.
Group I — Paper 2: Corporate and Other Laws
Syllabus outline not recorded yet — see the body’s official syllabus under Official resources.
Group I — Paper 3: Taxation
Section A: Income-tax Law
Section B: Goods and Services Tax
Group II — Paper 4: Cost and Management Accounting
Syllabus outline not recorded yet — see the body’s official syllabus under Official resources.
Group II — Paper 5: Auditing and Ethics
Syllabus outline not recorded yet — see the body’s official syllabus under Official resources.
Group II — Paper 6: Financial Management and Strategic Management
Section A: Financial Management
Section B: Strategic Management
Final6 papers
Six papers across two groups.
Group I — Paper 1: Financial Reporting
Syllabus outline not recorded yet — see the body’s official syllabus under Official resources.
Group I — Paper 2: Advanced Financial Management
Syllabus outline not recorded yet — see the body’s official syllabus under Official resources.
Group I — Paper 3: Advanced Auditing, Assurance and Professional Ethics
Syllabus outline not recorded yet — see the body’s official syllabus under Official resources.
Group II — Paper 4: Direct Tax Laws & International Taxation
Syllabus outline not recorded yet — see the body’s official syllabus under Official resources.
Group II — Paper 5: Indirect Tax Laws
Syllabus outline not recorded yet — see the body’s official syllabus under Official resources.
Group II — Paper 6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management)
Syllabus outline not recorded yet — see the body’s official syllabus under Official resources.
Source: ICAI — Foundation, Intermediate and Final pages (New Scheme of Education and Training)View source(opens in a new tab)Verified: 2026-09-25Updated:
Skills & career outcomes
Skills this path uses
- Financial reporting and accounting standards
- Statutory audit and assurance
- Direct and indirect taxation
- Cost and management accounting
- Corporate and business law
Where it leads
- Statutory audit and assurance practice
- Taxation and advisory
- Financial reporting and controllership
- Internal audit and risk
Connected paths: CFA Program, Financial Risk Manager (FRM)
Official resources
- ICAI — official websiteOfficial websiteVerified 2026-09-25Open(opens in a new tab)
- ICAI — FAQs on the New Scheme of Education and Training (eligibility and Direct Entry)Official eligibilityVerified 2026-09-25Open(opens in a new tab)
- ICAI — Foundation Course (New Scheme)Official syllabusVerified 2026-09-25Open(opens in a new tab)
- ICAI — Intermediate Course (New Scheme)Official syllabusVerified 2026-09-25Open(opens in a new tab)
- ICAI — Final Course (New Scheme)Official syllabusVerified 2026-09-25Open(opens in a new tab)
Frequently asked questions
Can I start the CA course after Class 12?
Yes. ICAI’s Foundation route is the entry for candidates after Class 12; registration and the Institute’s study period must be completed before appearing for the Foundation examination. See ICAI’s own FAQs on the New Scheme for the current cut-off dates.
Can a graduate skip the Foundation level?
ICAI states that graduates and post-graduates in commerce with at least 55% marks, graduates and post-graduates other than in commerce with at least 60% marks, and candidates who have passed the Intermediate level of ICSI or the Institute of Cost Accountants of India, are eligible to register for the Intermediate Course through the Direct Entry Route.
How many papers are there?
Under the New Scheme, Foundation has four papers, Intermediate has six papers across two groups, and Final has six papers across two groups. The paper lists on this page come from ICAI’s scheme pages.