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Table of Contents
What is CA (Chartered Accountancy)?
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) |
| Course Duration | Minimum 4–5 years after 12th |
| Practical Training | 2 years mandatory Articleship + ICITSS & AICITSS |
| Official Website | www.icai.org |
| Registration Portal | eservices.icai.org |
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 | — |
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
- Pay registration fee online (Net banking, Debit/Credit Card, UPI)
- Download signed PDF and courier physical documents to the ICAI Delhi/NRO office within 7 days (mandatory)
- Registration valid for 4 years (revalidation possible after paying ₹500)
How to Register for CA Intermediate 2026
- Via Foundation Route: After passing Foundation → Login → Course Registration → Intermediate → Select “Both Groups” or “Single Group” → Pay fee
- Direct Entry Route (Graduates):
- Complete ICITSS (4 weeks) + 8 months study period mandatory before filling the Intermediate exam form
- Login → Intermediate Direct Entry → Upload graduation marksheet → Pay fee
- Start Articleship immediately after registration (new scheme applicable from July 2023)
How to Fill CA Intermediate & Final Exam Form 2026
- Log in to SSP during the exam form window
- Examination → Intermediate/Final → May/Nov 2026
- Choose Group (I / II / Both), Medium (English/Hindi), Exam Centre
- Pay exam fee online
- Take a printout of the PDF (no physical submission required for exam forms)
CA Course Fees 2026 – Complete Breakup (Latest ICAI Fee Structure)
| Particular | Indian Students (₹) | Foreign Students (US $) |
| CA Foundation | ||
| Registration Fee (Both Groups) | 9,000 | 700 |
| Exam Form Fee | 1,500 | 325 |
| CA Intermediate (Foundation Route) | ||
| Registration Fee – Both Groups | 18,000 | 1,100 |
| Registration Fee – Single Group | 13,000 | — |
| Exam Fee – Both Groups | 2,700 | 500 |
| Exam Fee – Single Group | 1,500 | — |
| Direct Entry Intermediate | ||
| Registration Fee – Both Groups | 20,000 | 1,300 |
| CA Final | ||
| Registration Fee – Both Groups | 22,000 | 1,400 |
| Exam Fee – Both Groups | 3,300 | 550 |
| Exam Fee – Single Group | 1,800 | — |
| Other Mandatory Fees | ||
| ICITSS (IT + Soft Skills) | 7,000 | — |
| AICITSS (Advanced IT + MCS) | 7,500 | — |
| Articleship Stipend (Metro cities – 3rd year) | ₹8,000–₹18,000/month (Big 4) | — |
Document Specifications & Upload Requirements (2026)
| Document | Size | Format | Dimensions |
| Photograph | 20–50 KB | JPG/JPEG | 3.5 cm × 4.5 cm (white background) |
| Signature | 10–20 KB | JPG/JPEG | Black ink on white paper |
| Class 10 Marksheet | < 200 KB | — | |
| Class 12 Marksheet | < 200 KB | — | |
| Graduation Marksheet (Direct Entry) | < 200 KB | — |
CA Exam Form Correction Window & Exam Centres
- 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 | 100 | 3 hrs | No | |
| Paper 4 | Direct Tax Laws & International Taxation | 100 | 3 hrs | No | |
| Paper 5 | Indirect Tax Laws | 100 | 3 hrs | No | |
| Paper 6 | Integrated Business Solutions (Case Study) – 30% MCQ + 70% Descriptive | 100 | 4 hrs | Yes (0.25 in MCQ) |
Detailed CA Syllabus 2026 – New Scheme (Subject-wise Topics)
CA Foundation Syllabus (Key Topics)
- Paper 1 – Accounting: Theoretical Framework, Bank Reconciliation, Depreciation, Final Accounts of Companies, Partnership Accounts, NPO
- Paper 2 – Business Laws: Indian Contract Act, Sale of Goods, Partnership Act, Companies Act 2013, Negotiable Instruments
- Paper 3 – Quantitative Aptitude: Ratio & Proportion, Equations, Permutations, Statistics, Sampling, Correlation & Regression
- Paper 4 – Business Economics: Demand-Supply, Production, Cost, Price Determination, Business Cycles, Indian Economy, Money & Banking
CA Intermediate Syllabus (Key Topics)
- Advanced Accounting: AS, Company Accounts (Share Capital, Debentures, Amalgamation), Banking & Insurance Companies, NBFC
- Corporate & Other Laws: Companies Act 2013 (Full), LLP Act, SEBI, IBC 2016
- Cost and Management Accounting: Material, Labour, Overhead, Process Costing, Budgeting, CVP Analysis
- Taxation: Income Tax (Salaries, House Property, PGBP, Capital Gains, Deductions, TDS) + GST (Supply, Input Tax Credit, Returns)
- Auditing & Ethics: Nature of Auditing, Audit of Companies (CARO, SA), Vouching, Verification, Ethics & Code of Conduct
- FM & SM: Capital Budgeting, Working Capital, Dividend Policy, Strategic Analysis, Portfolio Management
CA Final Syllabus (Key Topics)
- Financial Reporting: Ind AS (all), Consolidated Financial Statements, Valuation, Business Combination
- Advanced Financial Management: Derivatives, Mergers & Acquisitions, Portfolio Management, International Finance
- 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.
- Visit eservices.icai.org
- Login with Registration Number & Password
- Click “Admit Card” → Select Exam (May/Nov 2026) → Download PDF
- Take a colour printout on A4 sheet
- 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):
1st year: ₹8,000–₹12,000 (Big 4: ₹12,000–₹18,000)
2nd year: ₹10,000–₹15,000 (Big 4: ₹18,000–₹25,000+)
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
Frequently Asked Questions
- 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.
- Yes. There is no minimum percentage required in Class 12 for CA Foundation registration or examination.
- Yes. Students from any stream including Science, Arts, and Commerce are eligible for CA 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.
- 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.
- The approximate total cost ranges between ₹2.5 to ₹3.5 lakh, including coaching, from Foundation to Final under the new scheme.
- Immediately after Class 12 board exams. You can register for June, September, or December Foundation attempt and appear within 4–6 months.
- 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.
- Under the new scheme (2024 onwards), the fastest possible duration is approximately 3.5–4 years for students entering after Class 12.
- No. Mathematics is not compulsory in Class 12, but Quantitative Aptitude (Paper 3) in CA Foundation is compulsory for all students.
- Yes. There is no limit on the number of attempts at any level of the CA course.
- Big 4 Articleship is not compulsory. Many medium and small firms provide excellent exposure, and several rank holders come from non-Big 4 firms.
- Only after completing Articleship. During Articleship, no full-time job is allowed except one offline degree course.
- 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.
- 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.
- Popular alternatives include CS, CMA, ACCA, CPA, CIMA, CFA, FRM, CMA-USA, and MCom with NET/JRF for teaching careers.
- Yes. ICAI allows simultaneous registration and exams for CA with CS or CMA.
- 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.
- Maximum leave allowed is one-sixth of the total Articleship period, which is approximately four months over two years.
- Yes. ICAI allows excess leave on genuine medical or marriage grounds with proper application and approval from the principal.
- Yes. Only ICAI-approved non-programmable scientific calculators are allowed.
- Yes. They can register and appear from ICAI’s international centres or come to India to write the exams.
- CA Foundation registration is valid for four years and can be revalidated unlimited times by paying ₹500.
- No. Once a group is cleared, it is valid for lifetime under the new CA scheme.
- Most students prefer the November attempt due to longer study leave after September Articleship completion.
- Yes. COP is required only for independent audit and signing practice. Industry and corporate roles do not require COP.
- Yes. Indian CAs work globally with Big 4 firms, MNCs, and international organisations, earning salaries ranging from $80,000 to $300,000+.
