CHARTERED ACCOUNTANCY (CA) COURSE 

How to Study CHARTERED ACCOUNTANCY (CA) COURSE 

Under the Scheme of Education and Training, a candidate can pursue Chartered Accountancy Course either through
(i) Foundation Course Route

 or

(ii) Direct Entry Route.

I. Foundation Course

This is an entry to the CA Course for the candidates who have appeared for class XII examinations.

Steps under Foundation Route…

Requirements to become a Chartered Accountant: Through Foundation Course route:

(i) Enroll for Foundation Course after appearing in Class 12th Examination conducted by an examining body
constituted by law in India or an examination recognized by the Central Government as equivalent thereto.
(ii) Complete four months Study Period. Register till 30th June/ 31st December for being eligible to appear in
November/ May Foundation Course Examination.
(ii) Appear in Foundation Examination after passing in the Senior Secondary Examination (10+2 examination)
conducted by an examining body constituted by law in India or an examination recognised by the Central
Government as equivalent thereto and on complying with (ii) above.
(iii) Join Intermediate Course after passing Foundation Examination.
(iv) Undergo Four Weeks Integrated Course on Information Technology and Soft skills (ICITSS) consisting of
Courses on Information Technology and Orientation Course at the earliest but these are to be completed
compulsorily before commencement of their articleship.
(v) Appear in Intermediate Examination on completion of 8 months of study course as on first day of the month in
which the examination is to be held.
(vi) Join articled training after passing either of the Group or Both Groups of Intermediate Course and after
successfully undergoing ICITSS.
(vii) Clear the balance Group (if any) of Intermediate Examination.
(viii) Register for Final Course.
(ix) Successfully undergo Four Weeks Advanced Integrated Course on Information Technology and Soft skills
(AICITSS) consisting of Courses on Advanced Information Technology and Management Communication Skills
during the last two years of practical training but before appearing in the Final Examination.
(x) Appear in the Final Examination on completion of the practical training or while serving last 6 months of
articled training on or before the last day of the month preceding the month in which the examination is to be
held after successful completion of AICITSS.
(xi) Complete articled training of 3 years.
(xii) Pass Final Examination.
(xiii) Enrol as a member of the ICAI and be designated as “Chartered Accountant”.

II. Direct Entry Route

The ICAI allows the following candidates to enter directly to its Intermediate Course:
A. Commerce Graduates/Post-Graduates (with minimum 55% marks) or Other Graduates/Post-Graduates (with minimum 60% marks)

and


B. Intermediate level passed candidates of Institute of Company Secretaries of India and Institute of Cost Accountants of India

(i) Enroll with the Institute for Intermediate Course.
(ii) Undergo Four Weeks Integrated Course on Information Technology and Soft skills (ICITSS) consisting of
Courses on Information Technology and Orientation Course before commencement of their articleship.
(iii) Register for Practical Training of three years.
(iv) Appear in Intermediate Examination on completion of 9 months of Practical Training on first day of the month
in which the examination is to be held.
(v)Appear and pass in both groups of Intermediate Examination.
(vi) Register for CA Final Course.
(vii) Successfully undergo Four Weeks Advanced Integrated Course on Information Technology and Soft skills
(AICITSS) consisting of Courses on Advanced Information Technology and Management Communication Skills
during the last two years of practical training but before appearing in the Final Examination

(viii) Appear in the Final Examination on completion of the practical training or while serving last 6 months of
articled training on or before the last day of the month preceding the month in which the examination is to be held
after successful completion of AICITSS.
(ix) Complete articled training of 3 years.
(x) Pass Final Examination.
(xi) Enroll as a member of the ICAI and be designated as “Chartered Accountant”.

Provisional Registration: Candidates who are pursuing the Final year of Graduation Course shall be eligible for
provisional registration to the Intermediate Course. Such candidates would be required to submit satisfactory
proof of having passed the graduation examination with the specified percentage of marks within such period not
exceeding six months as from the date of appearance in the final year graduation examination. During the period
of provisional registration, the candidate can undergo and complete ICITSS. It is clarified that in their case, the
practical training will commence only on becoming a graduate with specified percentage of marks. Such
candidates shall be eligible for appearing in the Intermediate Examination on completion of nine months of
practical training. If such candidates fail to produce the proof within the aforesaid period, his provisional
registration shall be cancelled and the registration fee or the tuition fee, as the case may be, paid by him shall not
be refunded and no credit shall be given for the theoretical education undergone.

II. Candidates who have passed Intermediate level examination of Institute of Company Secretaries of India or
Institute of Cost Accountants of India
(i) Enrol with the Institute for Intermediate Course.
(ii) Undergo Four Weeks Integrated Course on Information Technology and Soft skills (ICITSS) consisting of
Courses on Information Technology and Orientation Course at the earliest but these are to be completed
compulsorily before commencement of their articleship.
(iii) Appear in Intermediate Examination on completion of 8 months of study course as on first day of the month in
which the examination is to be held.
(iv) Join articled training after passing either of the Group or Both Groups of Intermediate Course and after
successfully undergoing ICITSS.
(v) Clear the balance Group (if any) of Intermediate Examination.
(vi) Register for Final Course.
(vii) Successfully undergo Four Weeks Advanced Integrated Course on Information Technology and Soft skills
(AICITSS) consisting of Courses on Advanced Information Technology and Management Communication Skills
during the last two years of practical training but before appearing in the Final Examination.
(viii) Appear in the Final Examination on completion of the practical training or while serving last 6 months of
articled training on or before the last day of the month preceding the month in which the examination is to be held
after successful completion of AICITSS.
(ix) Complete articled training of 3 years.
(x) Pass Final Examination.
(xi) Enroll as a member of the ICAI and be designated as “Chartered Accountant

CA Study Full Level Material Download Link 

Papers of Foundation Course

Paper-3 and Paper-4 are objective type papers with negative marking.

The Board of Studies issues comprehensive study materials covering all four subjects.

Passing criteria in Foundation Examination

A Foundation Course candidate shall be declared to have passed the examination if he/ she obtains at one sitting
a minimum of 40% marks in each paper and a minimum of 50% marks in aggregate of all the papers, subject to
the principle of negative marking.

CA Foundation Study Material Download Link

CA Foundation Registration

A candidate has to register for Foundation Course by filling Online Registration Form available on ICAI website
(www.icai.org) in “Course Registration Forms” under “Students tab”.

                                        https://www.icai.org/new_post.html?post_id=721&c_id=120

                                                                            CA Registration form

While filling the online form, candidates should take care of the following:

After filling the Online Form pay the required fees online using the payment gateway.
 On successful payment, system will automatically generate the Form, which is to be printed.
Following documents are to be submitted to concerned Regional Office within 7 days of the date of online registration
along with the print out of the online registration form, duly signed by the candidate.
 The duly signed printout of online successful registration form in hard copy
 Attested copy of Admit Card / Mark sheet of Class 12 examination issued by the respective Board
 One recent colour photograph (affixed on the printout of the online successful registration form)
 Attested copy of proof of Nationality, if student is a foreigner
 Attested copy of proof of special category certificate i.e SC/ST, OBC, Differently abled
 Attested copy of the 10th Marksheet/ Admit Card of 10th class indicating the Name & Date of Birth

The form and documents are to be submitted in consonance with the address at the following Regional Offices:

Tamil Nadu, Andhra Pradesh, Telangana, Kerala, Karnataka and the Union Territories of

Pondicherry and Lakshadweep Islands 

 

Southern India Regional Council of

The Institute of Chartered Accountants of India

ICAI BHAWAN, 122, M.G. Road, Post Box No. 3314,

Nungambakkam, Chennai – 600 034

Phone: 044-39893989 Fax: 044-30210355

E-mail: sro@icai.in

 

Gujarat, Maharashtra, Goa and Union Territories of Daman & Diu and Dadra & Nagar Haveli    

 

Western India Regional Council of

The Institute of Chartered Accountants of India

ICAI BHAWAN, 27, Cuffe Parade, Colaba, Mumbai – 400 005, Phone: 022 -39893989 Fax: 022-39802953

ICAI Tower, C-40, G Block, Opp. MCA Ground, Beside Standard Chartered Bank,

Bandra Kurla Complex, Bandra (East), Mumbai – 400 051

E-mail: wro@icai.in

Rajasthan Vidyarthi GRUH, Lallubhai Park, Andheri West, Mumbai – 400 058

 

Assam, Meghalaya, Nagaland, Odisha, West Bengal, Manipur, Tripura, Sikkim, Arunachal Pradesh,

Mizoram, Andaman -Nicobar Islands         

 

Eastern India Regional Council of

The Institute of Chartered Accountants of India

ICAI BHAWAN, 7, Anandilal Poddar Sarani (Russell Street), Kolkata – 700 071

Phone: 033-39893989, Fax: 033-30211145

E-mail: ero@icai.in

  

Uttar Pradesh, Bihar, Madhya Pradesh, Rajasthan, Uttarakhand, Chhattisgarh and Jharkhand   

 

Central India Regional Council of

The Institute of Chartered Accountants of India ICAI BHAWAN, Post Box No. 314,

16/77 B, Civil Lines, Behind Reserve Bank of India, Kanpur – 208 001

Phone: 0512-3989398, Fax: 0512-3011173

E-mail: cro@icai.in

  

Delhi, Haryana, Himachal Pradesh, Jammu & Kashmir, Punjab and Union Territory of Chandigarh

 

Northern India Regional Council of

The Institute of Chartered Accountants of India ICAI BHAWAN, 52-54, Institutional Area,

Vishwas Nagar, Shahdara, Near,  Karkardooma Courts, Delhi – 110 032

Phone: 011-39893990, 30210601, Fax: 011- 30210680

E-mail: nro@icai.in