The institute of chartered accountants of India (ICAI) is a statutory body set up by an act of parliament for the regulation of profession of chartered accountancy in the country. The institute functions under the administrative control of the ministry of corporate affairs, Government of India and is the second largest professional body of chartered accountants in the world.
A candidate can pursue CA course either through;
A. Foundation course route or
B. Direct entry 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.
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.
Paper 1: Principles and practice of accounting.
Paper 2: Business Laws and Business Correspondence and Reporting.
Paper 3: Business Mathematics and Logical Reasoning and Statistics.
Paper 4: Business Economics and Business and Commercial Knowledge.
Paper 1: Accounting
Paper 2: Corporate and other Laws
Paper3: Cost and Management Accounting
Paper 4: Taxation
Paper 5: Advanced Accounting
Paper 6: Auditing and Assurance
Paper 7: Enterprise information systems and Strategic Management
Paper8: Financial Management and Economics for Finance
Paper 1: Financial Reporting
Paper 2: Strategic Financial Management
Paper3: Advanced auditing and Professional Ethics
Paper 4: Corporate and Economic Laws
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.
Batches | Timing | Days |
Batch 1 | 9.30 am to 11.30 am | Monday to Saturday |
Batch 2 | 4.30 pm to 6.30 pm | Monday to Saturday |
Batch 3 | 6.30 pm to 8.30 pm | Monday to Saturday |
2. Weekend Batch- Classes from 15th December to 30th April.
Saturday and Sunday |
10.00 am to 1.00 pm & 2.30 pm to 6.30 pm |
3. Crash Course - Classes commence in the month of March after 2nd PUC exam, will be conducted till May exam.
Batches | Timing | Days |
Batch 1 | 9.00 am to 1.00 pm | Monday to Saturday |
Batch 2 | 4.30 pm to 8.30 pm | Monday to Saturday |
1. Regular Batch - Classes from 15th June to 31st October.
Batches | Timing | Days |
Batch 1 | 9.30 am to 11.30 am | Monday to Saturday |
Batch 2 | 4.30 pm to 6.30 pm | Monday to Saturday |
Batch 3 | 6.30 pm to 8.30 pm | Monday to Saturday |
2.Weekend Batch - Classes from 15th June to 31st October.
Saturday and Sunday |
10.00 am to 1.00 pm & 2.30 pm to 6.30 pm |