Steps to Enter CA Course in India

Route 1 Foundation Course

This is an entry to the CA Course for candidates who have appeared for class XII examinations. A Class X passed student can register with the Board of Studies (BoS) of the Institute for the Foundation Course. The steps under the foundation route scheme are as follows:

1. Register with BoS: After passing Class X, register with the Board of Studies for the Foundation Course.
2. Complete Theoretical Education: Complete 4 months of theoretical education for the Foundation Course.
3. Apply for Foundation Exam: Fill out the prescribed Exam Form released by the Examination Section/Department to apply for the Foundation examination.
4. Appear for Foundation Exam: Take the Foundation Examination after appearing in the Class XII Examination.
5. Qualify Foundation Exam: Successfully pass the Foundation Examination.
6. Register for Intermediate Course: After passing the Class XII Examination and the Foundation Examination, register for the Intermediate Course.
7. Complete Theoretical Education: Complete 8 months of theoretical education for the Intermediate Course.
8. Apply for Intermediate Exam: Fill out the prescribed Exam Form to apply for the Intermediate examination.
9. Pass Intermediate Exam: Appear and pass both Groups of the Intermediate Examination.
10. Complete ICITSS: Complete the Integrated Course on Information Technology and Soft Skills (ICITSS) before starting Practical Training.
11. Register for Practical Training: After passing both Groups of the Intermediate Examination and completing ICITSS, register for two years of Practical Training.
12. Register for Final Course: After qualifying both Groups of the Intermediate Examination, register for the Final Course.
13. Complete Online Modules: Complete the four Self-paced Online Modules and qualify through the online assessment.
14. Complete Practical Training: Fulfill the Practical Training requirements.
15. Complete Advanced ICITSS: Undergo and qualify the Advanced ICITSS after completing Practical Training but before appearing in the Final Examination.
16. Apply for Final Exam: Fill out the prescribed Exam Form to apply for the Final examination.
17. Appear for Final Exam: Take the Final Examination after completing six months from the end of the Practical Training period.
18. Qualify Final Exam: Successfully pass both Groups of the Final Examination.
19. Become a Member: Qualify all the examinations and become a Member of the Institute.

Additional Option

• BAA Certificate: After passing both Groups of the Intermediate Examination, completing 2 years of Practical Training, Advanced ICITSS, and qualifying the self-paced online modules, students may opt for the BAA Certificate by paying the prescribed fee.

Route 2 Direct Entry Route

Route-II: Direct Entry

The ICAI allows the following candidates to enter directly to its Intermediate Course:

1. Eligibility:

   • Commerce Graduates/Post-Graduates with a minimum of 55% marks.
   • Other Graduates/Post-Graduates with a minimum of 60% marks.
   • Intermediate level passed candidates of the Institute of Company Secretaries of India (ICSI) and the Institute of Cost Accountants of India (ICAI).

2. Commerce Graduates/Post-Graduates:

   • Must have secured a minimum of 55% in aggregate in their graduation/post-graduation examination from any recognized university (including open universities).
   • Must have studied any three papers carrying a minimum of 50 marks each in a semester/year, cumulatively totaling 100 or more marks over the entire course duration. Subjects may include Accounting, Auditing, Mercantile Laws, Corporate Laws, Economics, Management (including Financial Management), Taxation (including Direct and Indirect Tax Laws), Costing, Business Administration, or Management Accounting, or similar subjects with different nomenclatures.

3. Non-Commerce Graduates/Post-Graduates:

   • Must have secured a minimum of 60% in aggregate in their graduation/post-graduation examination from any recognized university (including open universities).

4. Intermediate Level Passed Candidates:

   • Candidates who have passed the Intermediate level examination conducted by the Institute of Cost Accountants of India or the Institute of Company Secretaries of India can register directly for the Intermediate Course, exempted from the Foundation course.

5. Provisional Registration:

   • Candidates pursuing the final year of their graduation/post-graduation course are eligible for provisional registration, which will be confirmed upon submission of satisfactory proof of having passed the graduation/post-graduation examination with the minimum marks mentioned above before applying for the Intermediate Examination.
   • If a candidate fails to secure the minimum required marks, their provisional registration will be canceled, and no credit will be given for the theoretical education undertaken. The Council may permit a refund of the registration and tuition fee upon receipt of an application from the candidate.

Steps under Direct Entry Scheme

1. Register with BoS:

   • Register with the Board of Studies (BoS) for the Intermediate Course. Provisional registration is allowed for final year graduates/post-graduates.
   • On submission of final year graduation/post-graduation mark sheets, registration will be confirmed.

2. Complete Theoretical Education:

   • Complete 8 months of theoretical education for the Intermediate Course.
   • Provisionally registered students can complete the 8-month study period during the last year of graduation/post-graduation. They must have passed graduation/post-graduation with the prescribed minimum marks when filling out the exam form for the Intermediate Examination.

3. Apply for Intermediate Exam:

   • Fill out the prescribed Exam Form to apply for the Intermediate Examination.

4. Pass Intermediate Exam:

   • Appear and pass both Groups of the Intermediate Examination.

5. Complete ICITSS:

   • Complete the Integrated Course on Information Technology and Soft Skills (ICITSS) before starting Practical Training.

6. Register for Practical Training:

   • After passing both Groups of the Intermediate Examination and completing ICITSS, register for two years of Practical Training.

7. Register for Final Course:

   • After qualifying both Groups of the Intermediate Examination, register for the Final Course.

8. Complete Online Modules:

   • Complete the four Self-paced Online Modules and qualify through the online assessment.

9. Complete Practical Training:

   • Fulfill the Practical Training requirements.

10. Complete Advanced ICITSS:

    • Undergo and qualify the Advanced ICITSS after completing Practical Training but before appearing in the Final Examination.

11. Apply for Final Exam:

    • Fill out the prescribed Exam Form to apply for the Final Examination.

12. Appear for Final Exam:

    • Take the Final Examination after completing six months from the end of the Practical Training period.

13. Qualify Final Exam:

    • Successfully pass both Groups of the Final Examination.

14. Become a Member:

    • Qualify all the examinations and become a Member of the Institute.

Additional Option

• BAA Certificate:
  • After passing both Groups of the Intermediate Examination, completing 2 years of Practical Training, Advanced ICITSS, and qualifying the self-paced online modules, students may opt for the BAA Certificate by paying the prescribed fee.