Chartered Accountancy is one of the most reputed courses in the commerce stream and is also considered the toughest course in India. To trust the reliability of Financial Statements, it has to get audited by a Chartered Accountant.
The majority of the students in the commerce stream dream of How to become CA so let’s proceed with how a student can pursue this course.
The entire CA Journey is divided into four steps –
- CA Foundation course
- CA Intermediate course
- 3 years of Practical Training
- CA Final
CA Foundation is the entry-level test in the Chartered Accountancy curriculum. The candidates who wish to pursue Chartered Accountancy have to qualify CA Foundation. It is the first layer in the CA Journey.
Eligibility for CA Foundation Course
The candidates can enrol themselves for the CA Foundation course after appearing in the class 12th examination conducted by an examining body constituted in India or an examination recognized by the Central Government as equivalent thereto.
After registration for the CA Foundation course, candidates have to undergo 4 month training period so that they can appear in Foundation Examination.
To appear in May Examination, one has to get themselves register on or before 31st December of the previous year. Similarly, the student has to register on or before 30th June of the same year in order to appear in November CA Foundation Examination.
| Attempt | Due Date |
| May Examination | 31st December of the Previous Year |
| November Examination | 31st July of the Same Year |
CA Intermediate course eligibility
Normal Route
A candidate becomes eligible for the CA Intermediate only after qualifying (10+2) Examinations conducted by an examining body constituted by law and also after the successful declaration of CA Foundation result.
On registration in the CA Intermediate Course, the candidate has to undergo through a study period of 8 months to appear in CA Intermediate Examination.
Direct Entry Route
Besides the above, Institute of Chartered Accountants of India has provided relief to the Graduates and Postgraduates and the students who qualified the Intermediate level of ICSI or ICWA. According to such, graduates or postgraduates and the students who qualified the Intermediate level of ICSI or ICWA need not qualify CA Foundation in order to pursue the Chartered Accountancy course. They can directly register for the CA Intermediate course through the Direct Entry Scheme.
Also read: Download the CA Intermediate Paper
CA Course Eligibility after Graduation and Postgraduation
Graduates or Postgraduates to register for the CA Intermediate through the Direct Entry Route have to secure a prescribed passing percentage in their Graduation or Post Graduation –
- Graduates or Postgraduates from the Commerce stream have to secure a minimum of 55% marks in graduation or post graduation to register directly for CA Intermediate.
- Graduates or Postgraduates from the Non-Commerce stream have to secure a minimum of 60% marks in graduation or post graduation to register directly for CA Intermediate.
The candidates registering after graduation or post graduation have to complete 9 months training period under a practicing Chartered Accountant to appear in CA Intermediate Exam. However, the candidates who cleared the Intermediate level of ICSI or ICWA also have to undergo a study period of 8 months before the CA Intermediate Exam.
The candidates who are in their Final Year of Graduation or post graduation can register for the Intermediate Course on Provisional Basis but they can commence their practical training only on the successful submission of satisfactory proof that they have passed there graduation or post graduation successfully with the prescribed percentage. Amid such provisional registration, the candidates can undergo through ITT and OP program which are required to be completed before commencement of Practical Training under a practicing Chartered Accountant.
3 Years Articleship Training Eligibility
This is a major part of the Chartered Accountancy curriculum. A candidate can commence 3 years of the practical training under a practicing Chartered Accountant on clearing either both or single group of CA Intermediate.
Before commencement of Practical Training, one has to complete four-week training program of ITT and OP.
Graduates or Postgraduates have to commence practical training before CA Intermediate Examinations (refer the direct entry route).
CA Final Eligibility
CA Final is the Final step in the Chartered Accountant’s journey. A student can register for the Final Course if –
- A candidate can register himself/herself for the CA Final after clearing both the groups of CA Intermediate and successful completion of four weeks the ITT and OP program.
- Besides the above, a candidate must have completed the practical training or served the last six months of practical training on the first day of the month in which the examination is scheduled to be held.
- He/She has successfully completed Advanced Integrated Course on Information Technology and Soft Skills (Adv. IT and MCS).
The candidates can appear in either single or both groups at a time and be declared as Chartered Accountant if he/she passes both groups. On successful completion of the 3 years of practical training including excess leaves if any and passing both the groups of CA Final, one can apply for the membership Number.
We hope you now know everything about the Ca course Eligibility criteria.
You May Also Like: