Ritik Kumar · August 3, 2025 
How to become a Chartered Accountant (CA) in India is one of the most rewarding and prestigious career goals for commerce students. Whether you’re from a commerce or non-commerce background, this 2025 guide will walk you through every step—eligibility, registration, exams, articleship, salary insights, and more—to help you succeed in the CA journey.
Table of Contents
What Is a Chartered Accountant (CA)?
A Chartered Accountant is a certified professional designated by the Institute of Chartered Accountants of India (ICAI)—the country’s apex accountancy body. CAs are experts in auditing, accounting, taxation, financial assessment, cost management, and business advisory roles, sought after by leading organizations and global corporations.
Journey to Become a CA: Step-by-Step Roadmap
1. Choose Your Route: Foundation or Direct Entry
There are two primary pathways to start your CA journey:
Foundation Route (After Class 12)
- Eligibility: Pass Class 12 (any stream, minimum 50% recommended for smoother transition).
- Process:
- Register for the CA Foundation with ICAI.
- Complete a four-month mandatory study period.
- Appear for the CA Foundation exam (held thrice a year: January, May, and September).
- Clear all four papers to move to the next stage.
Direct Entry Route (After Graduation/Postgraduation)
- Eligibility:
- Commerce graduates: Minimum 55% marks.
- Non-commerce graduates: Minimum 60% marks.
- Final-year students can provisionally register but must meet criteria on graduation.
- Process:
- Register directly for CA Intermediate (skip Foundation).
- Undergo an eight-month study period before appearing for CA Intermediate.
- Candidates with an Intermediate qualification from ICMAI or ICSI are also eligible.
2. CA Course Structure
A. CA Foundation
- Subjects:
- Principles and Practice of Accounting
- Business Laws
- Quantitative Aptitude (Maths, Reasoning, Statistics)
- Business Economics
- Passing Criteria: 40% in each paper and 55% aggregate overall.
B. CA Intermediate
- Groups: 2 (Each with 3 papers)
- Papers Group 1:
- Advanced Accounting
- Corporate and Other Laws
- Taxation
- Papers Group 2:
4. Cost and Management Accounting
5. Auditing and Ethics
6. Financial Management & Strategic Management - Passing Criteria: 40% per subject and 50% aggregate per group.
C. Articleship (Practical Training)
- Duration: 3 years under a practicing CA (get hands-on experience and industry exposure).
- Requirements: Start after clearing one or both groups of CA Intermediate.
D. CA Final
- Groups: 2 (Each with 3 papers)
- Papers Group 1:
- Financial Reporting
- Advanced Financial Management
- Advanced Auditing, Assurance, and Professional Ethics
- Papers Group 2:
4. Direct Tax Laws & International Taxation
5. Indirect Tax Laws
6. Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management) - Passing Criteria: 40% per paper and 50% aggregate per group.
- Exam Attempts: Unlimited; most candidates take 3-5 attempts to clear the Final.
Registration and Exam Details
- CA Foundation: Apply after Class 12. Four-month study period is mandatory.
- CA Intermediate: Register after clearing Foundation or via Direct Entry.
- CA Final: Register after clearing both groups of CA Intermediate and completing the articleship period.
- Exam Frequency: Foundation, Intermediate, and Final exams each conducted three times a year (January, May, September, subject to ICAI schedule).
- Number of Attempts: Unlimited for each level.
Job Profiles & Salary for CAs in India
| Job Profile | Average Salary (INR per annum) |
|---|---|
| Chartered Accountant | ₹7–10 Lakh |
| Finance Officer | ₹25–35 Lakh |
| Account Executive | ₹20–25 Lakh |
| Finance Controller | ₹15–19 Lakh |
| Tax Accountant | ₹8–12 Lakh |
| Financial Analyst | ₹6–10 Lakh |
| Auditors | ₹7–10 Lakh |
Key Roles and Opportunities
- Audit & Assurance
- Taxation and Compliance
- Financial Consulting
- Corporate Finance
- General Management
- Business Analytics and Advisory
- Entrepreneurship and Practice
Pros & Cons of the CA Journey
Pros
- Prestigious designation with high salary potential
- Diverse career opportunities (domestic and international)
- Ability to start your own practice or join top firms
Cons
- Highly challenging and competitive exams (pass percentages for CA Final consistently in 20-30% range)
- Significant time investment (typically 4-5 years)
- Multiple exam attempts required for most candidates
Frequently Asked Questions (FAQs)
Q1: What is the minimum eligibility for enrolling in CA Foundation?
A: Pass Class 12 (any stream). Commerce with Maths is advantageous, but not mandatory.
Q2: Can I become a CA after graduation?
A: Yes. Graduates can directly opt for the CA Intermediate course via the Direct Entry Route, skipping CA Foundation if they meet minimum marks criteria.
Q3: How many times can I attempt the CA exams?
A: There is no limit on the number of attempts for Foundation, Intermediate, or Final CA exams.
Q4: Do I need to complete a B.Com to pursue CA?
A: No. You can begin via Foundation after Class 12 or pursue graduation/B.Com then enter CA from Intermediate level.
Q5: How long does it take to become a qualified CA?
A: Most candidates complete the process in 4-5 years (including 3 years of articleship), depending on exam pass rates and attempt numbers.
Q6: Is it necessary to take Mathematics in Class 12 for CA?
A: Mathematics is helpful but not mandatory for the CA Foundation route.
Q7: Can I work while preparing for CA?
A: While articleship is a full-time commitment, many students prepare alongside undergraduate studies or opt for part-time work during Foundation/Intermediate.
Q8: What are the “Big Four” CA firms in India?
A: Deloitte, PwC, EY, and KPMG—global leaders in audit, tax, and consulting that regularly recruit CAs.
Q9: What if I do not clear my CA exams after multiple attempts?
A: You can keep re-attempting, but also consider alternate commerce careers—see “Career Plan B” below for ideas.
Q10: Are there any age limits for CA?
A: No, there is no upper age limit for any CA entry route.
Still Confused About Your Career Path? Contact Career Plan B
Whether you’re aiming for CA or considering alternate finance careers like CMA, CS, or MBA, our expert counsellors can help you design a perfect Career Plan B.
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Final Words
The CA course is rigorous and demands discipline, smart planning, and persistence but the rewards, in terms of skills, prestige, and earning potential, are immense. Remember to keep backup options handy and never hesitate to seek help, whether you’re progressing smoothly or reconsidering your path.
Good luck with your CA journey, and remember, smart planning opens every door
