A. Foundation Course Route:

This is an entry to the CA course for the candidates who have appeared for the class XII examinations. Steps under foundation route are as follows;

1) Register with board of studies (BOS) after appearing in class XII examination.

2) Complete four months’ study period (i.e. register till 30th June/31st December)

3) Qualify class XII examination (if not done earlier)

4) Appear for foundation examination in November/May after passing 10 + 2 examination.

5) Qualify foundation course.

6) Register with BOS for the intermediate course.

7) Complete eight months of study course.

8) Appear and pass in either or both groups of intermediate course.

9) Successfully complete four weeks integrated course on Information Technology and soft skills (ICITSS) any time after registering for intermediate course but before commencement of the practical training.

10) Register for three years practical training on passing either or both the groups of intermediate course.

11) Register for the final course after qualifying both the groups of intermediate course.

12) Successfully complete four weeks advanced integrated course on information technology and soft skills (AICITSS) during the last two years of practical training but before appearing for final examination.

13) Appear in final examination during the last six months of practical training.

14) Complete practical training.

15) Qualify both groups of final course.

16) Become member.

B. Direct Entry Route:

The ICAI allows the following candidates to enter directly to its intermediate course

a) Commerce graduates/Post Graduates (With minimum 55 % marks) or other graduates’/ post graduates (With minimum 60 % marks) and

b) Intermediate level passed candidates of institute of company secretaries of India and institute of cost accountants of India.

Steps under Direct Entry route are as follows;

1) Register with the BOS for the intermediate course (Provisional registration allowed to the students doing final year of graduation)

2) Successfully complete four weeks ICITSS before commencement of the practical training.

3) Register for three years practical training.

4) Appear in intermediate examination after nine months of practical training.

5) Qualify intermediate course.

6) Register for final course after qualifying both groups of intermediate course.

7) Successfully complete four AICITSS during the last two years of practical training but before appearing for final examination.

8) Appear in final examination during last six months of practical training.

9) Complete practical training.

10) Qualify both groups of final course.

11) Become member.

Papers of Intermediate Course

Group I

Paper 1: Accounting

Paper 2: Corporate and other Laws

Paper 3: Cost and Management Accounting

Paper 4: Taxation

Group II

Paper 5: Advanced Accounting

Paper 6: Auditing and Assurance

Paper 7: Enterprise information systems and Strategic Management

Paper 8: Financial Management and Economics for Finance

Papers of Final course

Group I

Paper 1: Financial Reporting

Paper 2: Strategic Financial Management

Paper 3: Advanced auditing and Professional Ethics

Paper 4: Corporate and Economic Laws

Group II

Paper 5: Strategic Cost Management and performance evaluation

Paper 6: Elective Paper (One to be chosen from list of elective papers) List of Elective Papers

a) Risk management

b) Financial Services and Capital Market

c) International Taxation

d) Economic Laws

e) Global Financial Reporting Standards

f) Multi-Disciplinary case study

Paper 7: Direct Tax Laws and International Taxation

Paper 8: Indirect Tax Laws

1. Regular Batch - Classes from 15th December to 30th April.

2. Weekend Batch- Classes from 15th December to 30th April.

1. Regular Batch - Classes from 15th June to 31st October.

2.Weekend Batch - Classes from 15th June to 31st October.