
Step-by-Step Process to Become a CA
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✅ Step 1: Choose Your Entry Route
There are two ways to enter the CA course:
1. Foundation Route (After Class 12)
- Ideal for students who have just completed 12th grade.
- You must register with ICAI and clear the CA Foundation exam.
2. Direct Entry Route (After Graduation)
- Commerce graduates with 55% or other graduates with 60% marks can directly register for CA Intermediate, skipping Foundation.
- Also open to candidates who have cleared the CMA Inter or CS Executive exams.
✅ Step 2: Register and Pass the CA Foundation Exam
- Subjects:
- Accounting
- Business Laws
- Mathematics and Logical Reasoning
- Economics
- Exam Pattern: Objective + Descriptive papers
- Timeline: Exams held in June and December
✅ Step 3: Register for CA Intermediate
- You can register for both groups or one group at a time.
- There are 6 subjects divided into 2 groups (3 papers each):
- Group 1: Accounting, Corporate & Other Laws, Cost and Management Accounting
- Group 2: Taxation, Advanced Accounting, Auditing
✅ Step 4: Complete ICITSS (Soft Skills + IT Training)
Before you start articleship training, you must complete:
- IT Training (15 days): Basics of computers, Tally, Excel, etc.
- Orientation Course (15 days): Personality development, communication skills, and ethics.
✅ Step 5: Undergo 3 Years of Articleship (Practical Training)
- Work under a practicing Chartered Accountant.
- Learn real-world auditing, taxation, accounting, and finance.
- You can also opt for industrial training in the last year (in a company instead of a CA firm).
✅ Step 6: Complete AICITSS (Advanced Training)
During the last 2 years of articleship, complete:
- Advanced IT Training: ERP, data analytics, Power BI, etc.
- Management & Communication Skills: Leadership, teamwork, and business communication.
✅ Step 7: Register and Clear the CA Final Exam
- Final consists of two groups:
- Group 1: Financial Reporting, Strategic Financial Management, Advanced Audit, Corporate Laws
- Group 2: Strategic Cost Management, Direct & Indirect Taxes, Risk Management, Electives
- You can appear for the exam during the last 6 months of articleship.
✅ Step 8: Apply for ICAI Membership
After passing the Final exam and completing your articleship:
- Submit the required documents to ICAI.
- Take the professional oath and become an official Chartered Accountant (CA).
💼 Career Opportunities After Becoming a CA
A qualified CA can work in:
- Audit firms
- Tax consultancy
- Corporates (as CFO, finance manager, etc.)
- Government bodies
- Start their own CA practice
- International firms (with global certifications like CPA, ACCA)
💡 Tips for CA Aspirants
- Stick to a daily study routine.
- Make the most of ICAI study materials and mock tests.
- Choose a good CA firm for articleship.
- Stay motivated—CA is tough but absolutely achievable with consistency.
- Use online resources and group studies wisely.