Path ExplorerLevel 3
Guided Mapsoon
CA
Professional qualification (ICAI)
Chartered Accountancy is a professional qualification, not a university degree. It is awarded by the Institute of Chartered Accountants of India (ICAI), a statutory body. You move through three exam levels — Foundation, Intermediate and Final — with two years of practical training (articleship) before the Final. Qualified CAs work in audit, tax, accounting and finance, and only members in practice can sign a company's statutory audit.
3
Exam levels
Foundation → Intermediate → Final; exams held in January, May and September
2 years
Articleship
Starts after passing both Intermediate groups and the ICITSS course
After CA, you can
How you get in
Register with ICAI for the Foundation course and sit the Foundation exam after Class 12; any stream can apply. Graduates with the required marks, and those who have passed the ICSI or ICMAI Intermediate level, can register directly for the Intermediate level.
At a glance
- Pass rates at each level are low, and many students take more than one attempt per level.
- Articleship is paid a stipend and gives real audit and tax work before you qualify.
- Many students complete a B.Com or another degree by distance alongside the CA course.
- Since 2021, UGC treats the CA qualification as equivalent to a postgraduate degree (for example, for NET and PhD).