The CA course in India is a highly respected and competitive professional designation in the world of finance. The program is overseen by the Institute of Chartered Accountants of India (ICAI), which sets the standards for the financial industry. The CA designation is one of the most prestigious and well-known professional designations in India and has been given to many notable business leaders and entrepreneurs.
What is CA Course?
Chartered Accountants in India are professionals who work in the field of Accounting and Auditing. They are entrusted with the responsibility of keeping financial records and providing advice to individuals and organizations. The CA course under the New Scheme consists of three levels: Foundation, Intermediate, and Final, plus 2 years of practical training, spanning about 42 months.
A Chartered Accountant (CA) is a professional designation in the field of accounting, requiring passing the CA Foundation exam, Intermediate, Final exams, and practical training. This is one of the most sought-after professional courses in India. The CA course is divided into two main parts: articleship and foundation exam. After successfully completing articleship, students can sit for the Final exam to obtain their CA designation.
| Name of Course | Chartered Accountancy |
|---|---|
| Conducted by | The Institute of Chartered Accountants of India (ICAI) |
| Popular Name | CA |
| Levels of the Course | 3 Levels |
| Duration of Course | Approximately 42 months under the New Scheme of Education and Training |
| Minimum Eligibility | Passed Class 12 (no minimum %) for Foundation route; graduates with 55% commerce/60% others for direct Intermediate entry |
| Official Website | www.icai.org |
Watch this helpful video on CA New Scheme transition:
CA Eligibility Criteria
CA Eligibility: Post-Class 12 for Foundation (no min %); commerce graduates (55%+), non-commerce (60%+) for direct Intermediate entry. After graduation from a recognized university, a CA candidate needs to take an examination, which is conducted by the Institute of Chartered Accountants of India (ICAI). The CA examination has exams spanning three levels: Foundation (4 papers), Intermediate (6 papers in 2 groups), Final (6 papers).
It is important for all CA aspirants to note that after passing CA Foundation and both groups of Intermediate (or one group in some routes), complete 2 years of articleship under the New Scheme. After completion of Intermediate and articleship, candidates are eligible for admission in the CA Final.
If you are willing to pursue after 12th or after graduation, then let’s go through the complete CA eligibility criteria in detail, so get your full attention in the below section.
- CA Foundation Admission: After class 12th exam with any stream, you can do CA course by qualifying CA Foundation exam. It is one of the most preferred routes chosen to enter this route.
- CA Intermediate Direct Entry: For those who are wondering how to do CA after graduation, then joining the course at the Intermediate level is the most suitable option. If the candidates have a degree in the field of commerce then they must have at least 55% marks. Otherwise, applicants with at least 60% marks in the UG course are eligible to appear for this level.
New Scheme Transition Rules: Existing students are automatically converted to New Scheme post Nov/Dec 2023 results, no fee. Final students unsuccessful in old scheme appear in May 2024+ under New Scheme after self-paced modules. Details on ICAI site.
CA Subjects and Syllabus 2026-27
The Chartered Accountants (CA) qualification is a globally recognized accounting and finance designation. It is administered in India by the Institute of Chartered Accountants of India (ICAI). The CA qualification requires the completion of a course and passing an examination. This article provides a brief overview of the subjects covered in the CA syllabus, as well as tips for studying and passing the final exam.
CA stands for Chartered Accountant, a professional qualification awarded by ICAI after exams and training, not a degree. The course is designed to provide knowledge and expertise in the field of accounting, finance, business laws, taxation, corporate laws, and related subjects. The course is divided into three levels: Foundation, Intermediate, and Final. Let’s check the detailed CA Syllabus 2026-27 below under New Scheme.
CA Foundation Subjects
| Paper | Subject Name | Marks |
|---|---|---|
| 1 | Principles and Practices of Accounting | 100 |
| 2 | Business Law & Business Correspondence and Reporting | 100 |
| 3 | Business Mathematics and Logical Reasoning & Statistics | 100 |
| 4 | Business Economics & Business and Commercial Knowledge | 100 |
Total: 400 Marks. Pass % Sept 2025: 29.99% overall.
CA Intermediate Subjects (New Scheme)
CA Intermediate (New Scheme): Paper 1: Advanced Accounting, Paper 2: Corporate and Other Laws, Paper 3: Taxation, Paper 4: Cost and Management Accounting, Paper 5: Auditing and Assurance, Paper 6: Financial Management and Strategic Management. (6 Papers, 100 marks each).
CA Final Subjects 2026-27 (New Scheme)
CA Final (New Scheme): Paper 1: Financial Reporting, Paper 2: Advanced Financial Management, Paper 3: Advanced Auditing & PE, Paper 4: Direct Tax Laws & Intl Taxation, Paper 5: Indirect Tax Laws, Paper 6: Integrated Business Solutions (Multidisciplinary Case Study). (6 Papers, 100 marks each). caexams.in
AICITSS (old scheme) is replaced by Advanced ITT and Soft Skills in New Scheme, mandatory before Final.
Exam Calendar 2026-27: May 2026 – Foundation: 14-20 May; Inter Grp1: 3-7 May, Grp2:9-13 May; Final Grp1:2-6 May, Grp2:8-12 May. Jan 2026 dates similar. Full schedule.
Application Process & Fees 2026-27
Register via ICAI SSP Portal. CA Foundation Fees: Rs. 9,000 (India). Intermediate: ~Rs.18,000. Deadlines: 4 months prior (e.g., Jan 1 for May exam).
Step-by-step:
1. Create an account on icai.org,
2. Fill form,
3. Pay online.
4. Get study material. Discounts for J&K/NE states (75%).
| Course | Fee (INR) |
|---|---|
| Foundation | 9,000 |
| Intermediate | 18,000 |
| Final | 22,000 |
Career Scope
Skills Required Becoming Chartered Accountants: A Chartered Accountant (CA) is an accounting professional who has passed the Chartered Accountants examination of the Institute of Chartered Accountants of India. Deliverance and determination, a knack for numbers, conceptual understanding, analytical skills, ability to handle manifold tasks under pressure.
ICAI campus placements 2025 averaged INR 12.49 lakhs for fresh CAs; experienced earn 20-60L+. In Delhi, fresher CA: 8-12L, 5yr exp: 25L+. Top: Big4 (KPMG, EY, Deloitte), Reliance, ICICI.
Top Organizations Hiring: KPMG, EY, Deloitte, Accenture, Reliance Industries, Grant Thornton, Kotak Mahindra, ICICI Bank, Aditya Birla Group, Indian Oil.
FAQs
Is pursuing BCom necessary for CA?
No, it is not mandatory to do b.com for CA. Students who are willing to be a part of CA can start from class 12th.
Who is eligible to appear for CA Final exam?
All those students who have completed 1.5-2 years of articleship and passed Intermediate. Mandatory Advanced ITT/Soft Skills.
What is CA course salary?
Average fresher 8-12LPA in India, Delhi higher; up to 60L+ experienced. ICAI avg 12.49L.
References (E-E-A-T)
At SpinOnEducation, our team of SEO experts and finance educators with 10+ years in content and CA guidance ensures accurate info. Updated Feb 2026 from official sources.
- ICAI New Scheme [web:16]
- CA Subjects New Scheme [web:11]
- Exam Dates 2026 [web:30]