CA

There are two ways to become a CHARTERED ACCOUNTANT:

1. Foundation Course Route
2. Direct Course Route

 

1st Level: Foundation Course

 

1st Route

 

Eligibility: Completion of Senior Secondary Examination (10+2 examination) conducted by an examining body or any equivalent examination.

Process: Register on or before the 1st day of January or the 1st day of July for the examination to be held in the months of May/June or November/December respectively.

Passing Criteria: 50% Marks in Aggregate of all papers and 40% Marks in each paper.

Papers

Paper 1	Principles and Practice of Accounting
Paper 2	Business Laws and Business Correspondence & Reporting
Paper 3	Business Mathematics, Logical Reasoning and Statistics
Paper 4	Business Economics and Business & Commercial Knowledge

After Process: Enroll For Intermediate.

 

Direct Course Route

 

Eligibility:

Commerce Graduates/Post-Graduates (55%) or Other Graduates/Post-Graduates (60%).

OR

Candidates should pass the Intermediate level examination of the Institute of Company Secretaries of India or Institute of Cost Accountants of India

 

2nd Level – Intermediate

 

Eligibility: Either Completion of foundation course or eligibility criteria of direct course route.

 

1. On entering through Foundation Course Route:

• Undergo Four Weeks Integrated Course on Information Technology and Soft skills (ICITSS) at the earliest as these are to be completed compulsorily before commencement of their articleship.
• Appear in Intermediate Examination on completion of 8 months of study course.
• Join articled training after passing either of the Group or Both Groups of Intermediate Course and after successfully undergoing ICITSS.
• Clear the balance Group (if any) of Intermediate Examination.

2.  On Entering through Direct Course Route:

• Undergo Four Weeks Integrated Course on Information Technology and Soft skills (ICITSS) and Orientation Course before the commencement of their articleship.
• Register for Practical Training of three years.
• Appear in Intermediate Examination on completion of 9 months of Practical Training. 
• Appear and pass in both groups of Intermediate Examination.

Passing Criteria: Score 50% overall aggregate and 40% marks in each paper.

Exemption Criteria: 60 % marks in that paper while appearing in all the papers of both the groups. It will be valid for the next three upcoming attempts.

 

PAPERS

GROUP I		GROUP II
Paper 1	Accounting	Paper 5	Advanced Accounting
Paper 2	Corporate and Other Laws	Paper 6	Auditing and Assurance
Paper 3	Cost and Management Accounting	Paper 7	Enterprise Information Systems and Strategic Management
Paper 4	Taxation	Paper 8	Financial Management and Economics for Finance

                                            

FINAL LEVEL

 

ELIGIBILITY:- Completion of both groups of Intermediate Course

PROCESS:-   

1. Enroll for the CA Final course
2. OPT for anyone out of the six options in GROUP II Paper 6
3. Successfully undergo Four Weeks Advanced Integrated Course on Information Technology and Soft skills ( AICITSS ) during the last two years of practical training but before appearing in the Final Examination.
4. Appear in the Final Examination on completion of the practical training or while serving the last 6 months of articled training.
5. Complete article training of 3 years.
6. Pass Final Examination.
7. Enroll as a member of the ICAI and be designated as “Chartered Accountant”.   

 

Passing Criteria:- Score 50% overall aggregate and 40% marks in each paper.

Exemption Criteria:- 60 % marks in that paper while appearing in all the papers of both the groups. It will be valid for the next three upcoming attempts.

 

PAPERS                   

GROUP I		GROUP II
Paper 1	Financial Reporting	Paper 5	Strategic Cost Management and Performance Evaluation
Paper 2	Strategic Financial Management	Paper 6	Elective 1 out of 6 Papers
Paper 3	Advanced Auditing and Professional Ethics	Paper 7	Direct Tax Laws and International Taxation
Paper 4	Corporate and Economic Laws	Paper 8	Indirect Tax Laws

 

Elective Papers:

1. Risk Management
2. Financial Services and Capital Markets
3. International Taxation
4. Economic Laws
5. Global Financial Reporting Standards
6. Multidisciplinary Case Study