The Chartered Accountancy course conducted by the Institute of Chartered Accountants of India (ICAI) is recognised as one of the toughest and most prestigious professional qualifications in the field of finance, accounting, taxation, auditing, and corporate laws in India. Established under the Chartered Accountants Act, 1949, ICAI is a statutory body that regulates the profession of Chartered Accountants in India. A qualified Chartered Accountant (CA) is authorised to audit financial statements of companies, act as a tax consultant, handle corporate restructuring, perform forensic audits, and provide advisory services on mergers, acquisitions, and insolvency.
The CA qualification is equivalent to a postgraduate degree and is globally recognised through mutual recognition agreements with bodies like CPA Australia, CPA Canada, ACCA (UK), and CIMA. The entire CA course is divided into three levels – CA Foundation, CA Intermediate, and CA Final – along with mandatory practical training (Articleship) of 2 years (earlier 3 years, revised from July 2023 batch). The total duration to complete the CA course ranges from 4 to 5 years after class 12.
CA Course 2026 Key Highlights
Particular
Details
Conducting Body
Institute of Chartered Accountants of India (ICAI)
Course Name
Chartered Accountancy (CA)
Levels
1. CA Foundation
2. CA Intermediate (both groups)
3. CA Final (both groups)
Mode of Exam
Pen & Paper (Offline) for all levels
Frequency
Foundation: 4 times a year (Jan, May, Sept, Dec from 2024)
Intermediate & Final: Twice a year (May & November)
ICAI CA Important Dates 2026 (Tentative & Updated)
Event
May 2026 Cycle
November 2026 Cycle
CA Foundation Registration Start (for May 2026)
Already ongoing (cut-off 1 Jan 2026)
—
CA Intermediate & Final Registration (Direct Entry)
Ongoing throughout the year
Ongoing
Intermediate & Final Exam Form (without late fee)
February 2026
August 2026
Intermediate & Final Exam Form (with late fee ₹600)
March 2026
August–September 2026
Correction Window (Free)
March 2026
September 2026
CA Intermediate Exam Dates
Group I: 3, 5, 7 May 2026
Group II: 9, 11, 13 May 2026
Group I: 2, 4, 6 Nov 2026
Group II: 8, 10, 12 Nov 2026
CA Final Exam Dates
Group I: 4, 6, 8 May 2026
Group II: 10, 12, 14 May 2026
Group I: 3, 5, 7 Nov 2026
Group II: 9, 11, 13 Nov 2026
Result Declaration (Intermediate & Final)
July 2026
January 2027
CA Foundation June 2026 Exam
20, 22, 24, 26 June 2026
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CA Course Eligibility Criteria 2026 – All Levels
He following are the eligibility criteria for CA and its different levels:
CA Foundation:
Passed Class 12 (any stream) from a recognised board
Provisional registration allowed after appearing for Class 12 exams (must pass 12th before filling the Foundation exam form)
No minimum percentage required in Class 12
No upper or lower age limit
Direct Entry Route to CA Intermediate (Graduate/Post-Graduate):
Commerce graduates/post-graduates with ≥55% marks
Non-commerce graduates/post-graduates with ≥60% marks
No age limit
Through the CA Foundation Route:
Pass CA Foundation with a minimum of 40% in each paper and 50% aggregate
ICAI Membership after CA Final:
Pass both groups of CA Final
Complete 2 years of Articleship (earlier 3 years for pre-July 2023 registrations)
Complete AICITSS (Advanced ICITSS) before appearing for the Final exams
Foreign students and NRI candidates can also register through the same portal with equivalent qualifications recognised by ICAI.
CA Registration & Application Process 2026: Complete Step-by-Step Guide for All Levels
The entire registration and examination form-filling process for CA Foundation, CA Intermediate, and CA Final is 100% online through the ICAI Self Service Portal (SSP) at eservices.icai.org. Physical forms are not accepted. Students must create a single SSP account that remains valid throughout the CA journey from Foundation to Final membership.
How to Register for CA Foundation 2026 (Through Foundation Route)
Visit eservices.icai.org
Click “New User? Register Here”
Enter Name (exactly as per Class 10 marksheet), Mobile, Email, DOB, and create a password
Verify OTP sent to mobile and email
Login → Dashboard → Course Registration → CA Foundation
Fill personal details, educational qualifications (Class 10 & 12), and upload photo & signature
Free Correction Window: Usually 5–7 days after last date of form submission
Correction with ₹1,000 fee: Available till 10–15 days before exam
Exam Centres: Over 300 cities in India + 8 international centres (Abu Dhabi, Bahrain, Doha, Dubai, Kathmandu, Kuwait, Muscat, Riyadh)
Centre change request possible with ₹1,000 fee during correction window
CA Exam Pattern 2026 – New Scheme (Applicable from May 2024 Onwards)
ICAI introduced a major revamp in the CA course structure under the New Scheme of Education and Training effective from May 2024 examinations. The changes include reduction of Articleship from 3 to 2 years, removal of some subjects, introduction of 30:70 assessment pattern, and mandatory negative marking in all papers.
Level
Papers
Total Marks
Duration
Negative Marking
Passing Criteria
CA Foundation (4 Papers)
Paper 1
Accounting
100
3 hrs
No
40% each paper + 50% aggregate
Paper 2
Business Laws
100
3 hrs
No
Paper 3
Quantitative Aptitude (Maths, LR, Stats)
100
3 hrs
Yes (0.25)
Paper 4
Business Economics
100
3 hrs
Yes (0.25)
CA Intermediate (6 Papers – 2 Groups)
Paper 1
Advanced Accounting
100
3 hrs
No
40% each paper + 50% per group
Paper 2
Corporate & Other Laws
100
3 hrs
No
Paper 3
Cost and Management Accounting
100
3 hrs
No
Paper 4
Taxation (DT + IDT)
100
3 hrs
No
Paper 5
Auditing & Ethics
100
3 hrs
No
Paper 6
Financial Management & Strategic Management
100 (50+50)
3 hrs
No
CA Final (6 Papers – 2 Groups)
Paper 1
Financial Reporting
100
3 hrs
No
40% each paper + 50% per group
Paper 2
Advanced Financial Management
100
3 hrs
No
Paper 3
Advanced Auditing, Assurance & Professional Ethics
Advanced Auditing: Professional Ethics, Audit of PSU, Banks, Forensic Audit, SDGs, Risk-based Audit
DT & International Taxation: Transfer Pricing, GAAR, Tax Treaties, BEPS, Non-resident Taxation
IDT: Advanced GST, Customs & FTP
Paper 6 (Multi-disciplinary Case Study): Combines FR, AFM, Audit, Tax, FM & Law – 30% objective, 70% descriptive
Best Books for CA Preparation 2026 (Recommended by Rank Holders)
Level & Subject
Book Name
Author / Publication
CA Foundation
All subjects
ICAI Study Material + Practice Manual
ICAI (Compulsory)
Accounting
Scanner + MCQ Book
Dr. T. Padma & K. Premsagar
Maths & Stats
Quantitative Aptitude
Prof. Anand Prakash
CA Intermediate
Advanced Accounting
MP Vijay Kumar / D.S. Rawat
Commercial / Taxmann
Law
Munish Bhandari
BestWord
Costing
PC Tulsian or Alok Agarwal
Sultan Chand / Snowwhite
Taxation
Vinod Singhania (DT) + Bangar (GST)
Taxmann / Aadhya
Audit
Surbhi Bansal / Pankaj Garg
BestWord / Taxmann
FM & SM
Ravi M Kishore or JK Shah Classes module
Bharat / JK Shah
CA Final
FR
MP Vijay Kumar / D.S. Rawat
Commercial / Taxmann
AFM (SFM)
Aaditya Jain or Sanjay Saraf
Aaditya Jain / SSEI
Audit
Pankaj Garg
Taxmann
DT + International Tax
Vinod Singhania / Bhanwar Borana
Taxmann / Ideal Classes
IDT (GST + Customs)
Bangar or V.S. Datey
Aadhya / Taxmann
Paper 6 Case Study
ICAI Case Study Digest + Practice Manual
ICAI
How to Download CA Admit Card 2026 – Step-by-Step
ICAI releases admit cards exactly 14–21 days before the commencement of every exam (Foundation, Intermediate & Final). No physical admit card is sent by post.
Sign the admit card in the space provided (mandatory)
Carry original Photo ID (Aadhaar, PAN, Voter ID, Driving License or Passport) along with admit card
In case of name/photo mismatch or error, raise a ticket immediately on SSP portal. Correction requests are entertained till 5–7 days before exam.
CA Exam Day Instructions & Guidelines 2026 (Must Follow)
Report at exam centre 60 minutes before exam time (gates close 30 minutes before)
Allowed items: Admit card, Photo ID, pen (blue/black ball point only), analogue watch, transparent water bottle (no label), calculator (non-programmable, list of approved models on ICAI website)
Prohibited items: Mobile phones, smart watches, books, notes, Bluetooth devices, bags
Answer sheets are OMR + descriptive combined booklet – write roll number correctly
Rough work allowed only in the space provided in question paper
Violation of rules leads to cancellation of paper and debarment
CA Result 2026 – How to Check & Download Score Card
Results are declared 45–60 days after the last exam. ICAI sends results via email and SMS to registered contact details.
Go to icai.nic.in or icaiexam.icai.org
Click “Results” → Select level (Foundation / Intermediate / Final) → May or Nov 2026
Enter Roll No. + Registration No. or PIN + CAPTCHA
Result + marks statement appears on screen → Download PDF
Merit list (All India Top 50) released separately for Intermediate & Final
Pass percentage usually: Foundation 25–35%, Intermediate 10–20% (both groups), Final 8–15% (both groups).
CA Final Cutoff & Passing Marks Trends (Last 5 Attempts)
Attempt
Intermediate Both Groups (%)
Final Both Groups (%)
Foundation (%)
May 2025
18.42%
12.87%
28.61%
Nov 2024
16.78%
14.23%
31.12%
May 2024 (New Scheme First Attempt)
19.87%
10.56%
29.45%
Nov 2023 (Old Scheme Last)
9.87%
8.32%
—
May 2023
12.55%
11.09%
—
Articleship, Registration & Stipend Details (New Scheme 2026)
Duration: 2 years (reduced from 3 years w.e.f. July 2023 registration)
Eligibility to start: After passing both groups of Intermediate + completing ICITSS
Registration: Form 102 & 103 to be filed within 30 days of joining
Leaves allowed: Maximum 1/6th of period served (approx. 4 months in 2 years)
Stipend (Minimum as per ICAI – 2026 revised rates):
Industrial Training (Optional): Last 9–18 months can be done in industry (TCS, Reliance, banks, etc.) with higher stipend (₹30,000–₹80,000)
Membership, COP & Post-Qualification Courses
After passing CA Final + completing 2 years Articleship + AICITSS → Apply for ICAI Membership (₹12,000 approx.) → Obtain Certificate of Practice (COP) if you want independent practice.
Popular post-qualification courses: DISA, CISA, Forensic Accounting, Valuation, International Taxation, CMA (USA), CPA (USA), ACCA (UK).
Job Opportunities & Salary after CA 2026
Profile
Fresher Salary (₹ LPA)
After 3–5 years (₹ LPA)
Big 4 Audit/Tax (EY, Deloitte, PwC, KPMG)
8–14
25–50
Investment Banking (Goldman Sachs, JP Morgan)
15–25
50–1 Cr+
MNC Finance Controller / CFO roles
12–20
40 LPA–2 Cr+
Independent Practice (Tax + Audit)
6–15
50 LPA–5 Cr+
Start-ups (CFO/Finance Head)
20–40 + ESOPs
1–5 Cr+
FAQs
READ MORE
Frequently Asked Questions
What is the minimum age to register for CA Foundation?
There is no minimum or maximum age limit for CA Foundation, Intermediate, or Final. Students can register immediately after Class 10 or even while appearing for Class 12.
Can I do CA after 12th commerce with less than 50% marks?
Yes. There is no minimum percentage required in Class 12 for CA Foundation registration or examination.
Can a science or arts student do CA?
Yes. Students from any stream including Science, Arts, and Commerce are eligible for CA Foundation.
Can I join CA Intermediate directly without Foundation?
Yes, through the Direct Entry Route. Commerce graduates with at least 55%, non-commerce graduates with at least 60%, and students who have cleared Intermediate level of ICSI or CMA are eligible.
I am 25/30/35 years old. Is it too late to start CA?
No age is too late. Thousands of candidates qualify CA in their late 20s and 30s. The average age of CA Final rankers is now between 23 and 26 years.
What is the total cost of completing the entire CA course?
The approximate total cost ranges between ₹2.5 to ₹3.5 lakh, including coaching, from Foundation to Final under the new scheme.
What is the best time to start CA after 12th?
Immediately after Class 12 board exams. You can register for June, September, or December Foundation attempt and appear within 4–6 months.
How many hours should I study daily for CA?
For Foundation, 8–10 hours daily is recommended. For Intermediate and Final, 12–15 hours of consistent study is required, especially in the last 4–6 months.
Can I complete CA in 3 years?
Under the new scheme (2024 onwards), the fastest possible duration is approximately 3.5–4 years for students entering after Class 12.
Is mathematics compulsory for CA?
No. Mathematics is not compulsory in Class 12, but Quantitative Aptitude (Paper 3) in CA Foundation is compulsory for all students.
I failed CA Intermediate multiple times. Can I still become a CA?
Yes. There is no limit on the number of attempts at any level of the CA course.
What if I don’t get Articleship in Big 4?
Big 4 Articleship is not compulsory. Many medium and small firms provide excellent exposure, and several rank holders come from non-Big 4 firms.
Can I work part-time or do a job while pursuing CA?
Only after completing Articleship. During Articleship, no full-time job is allowed except one offline degree course.
Is CA better than MBA?
It depends on your career goal. CA is better for finance, audit, tax, and practice roles, while MBA suits management, marketing, and HR. Many students do CA first and then MBA.
What is the average salary of a fresh CA in India?
For 2025–26 placements, average packages range from ₹8–14 LPA in Big 4, ₹15–30 LPA in MNCs and investment banks, and up to ₹45 LPA for exceptional profiles.
What are the best alternative careers if I couldn’t clear CA?
Popular alternatives include CS, CMA, ACCA, CPA, CIMA, CFA, FRM, CMA-USA, and MCom with NET/JRF for teaching careers.
Can I do CS or CMA along with CA?
Yes. ICAI allows simultaneous registration and exams for CA with CS or CMA.
Is coaching compulsory for CA?
Coaching is not compulsory, but most rankers opt for online or offline coaching. Self-study is possible but very challenging at Intermediate and Final levels.
How many leaves are allowed during Articleship?
Maximum leave allowed is one-sixth of the total Articleship period, which is approximately four months over two years.
Can girls take a break during Articleship for marriage or pregnancy?
Yes. ICAI allows excess leave on genuine medical or marriage grounds with proper application and approval from the principal.
Is calculator allowed in CA exams?
Yes. Only ICAI-approved non-programmable scientific calculators are allowed.
Can NRI or foreign students do CA in India?
Yes. They can register and appear from ICAI’s international centres or come to India to write the exams.
What is the validity of CA Foundation registration?
CA Foundation registration is valid for four years and can be revalidated unlimited times by paying ₹500.
Do I need to reappear for Intermediate if I cleared it earlier but failed Final?
No. Once a group is cleared, it is valid for lifetime under the new CA scheme.
Which is the best attempt for CA Final under the new scheme?
Most students prefer the November attempt due to longer study leave after September Articleship completion.
Can I practice as a CA without Certificate of Practice (COP)?
Yes. COP is required only for independent audit and signing practice. Industry and corporate roles do not require COP.
Is CA respected abroad?
Yes. Indian CAs work globally with Big 4 firms, MNCs, and international organisations, earning salaries ranging from $80,000 to $300,000+.
