How to Become a CA: Complete Step-by-Step Guide for 2026

Chartered Accountancy is one of India’s most prestigious professional courses, offering lucrative career opportunities in finance, taxation, auditing, and business advisory. However, the journey to becoming a CA requires dedication, strategic planning, and consistent effort over several years.

This comprehensive guide walks you through every step of the CA journey, from eligibility to final qualification.

Understanding the CA Course

The CA course is conducted by the Institute of Chartered Accountants of India (ICAI), established in 1949. It consists of three levels:

CA Foundation (Entry Level)
CA Intermediate (Second Level)
CA Final (Qualification Level)

Additionally, practical training (Articleship and ITT/OT) is mandatory.

Step 1: Check Eligibility

For CA Foundation

After 10+2:

Pass Class 12 from a recognized board
Apply after declaring 10+2 results or during 12th standard
No minimum percentage required
Commerce, Science, or Arts students eligible

For Direct CA Intermediate Entry

For Graduates:

Commerce graduates with minimum 55% aggregate
Non-commerce graduates with minimum 60% aggregate
Post-graduates can also apply

Step 2: Register with ICAI

CA Foundation Registration

Registration Process:

Visit ICAI official website
Go to the Student section
Select New Registration
Fill the online application form
Upload required documents
Pay the registration fee (approximately ₹9,800)
Submit the application

Documents Required:

Class 10 marksheet
Class 12 marksheet (if results declared)
Passport-size photograph
Signature scan

Direct CA Intermediate Registration

Complete online registration on ICAI portal
Upload graduation degree or provisional certificate
Submit marksheets showing required percentage
Pay registration fee (approximately ₹18,000)
Receive ICAI registration number

Step 3: Prepare for CA Foundation

CA Foundation Syllabus

Paper 1: Principles and Practice of Accounting

100 Marks

Theoretical Framework
Accounting Process
Bank Reconciliation
Inventories
Depreciation

Paper 2: Business Laws & Business Correspondence

Indian Contract Act
Sale of Goods Act
Partnership Act
LLP Act
Business Correspondence and Reporting

Paper 3: Business Mathematics, Logical Reasoning & Statistics

Ratio and Proportion
Linear Equations
Logical Reasoning
Statistics
Probability

Paper 4: Business Economics & Commercial Knowledge

Micro Economics
Demand and Supply
Business Environment
Economic Reforms

Exam Pattern

Duration: 3 hours per paper
Minimum 40% in each paper
50% aggregate required
Maximum 6 attempts allowed

Step 4: Clear CA Foundation Exam

Exams held in May, July, November, and January
Results declared in 45–60 days
Register for CA Intermediate after passing

Step 5: Register for CA Intermediate

Register within 30 days of Foundation result
Course duration: Minimum 8 months
Registration fee: Approximately ₹18,000

Step 6: Understand CA Intermediate

Group I Subjects

Accounting
Corporate and Other Laws
Cost and Management Accounting
Taxation

Group II Subjects

Advanced Accounting
Auditing and Assurance
Enterprise Information Systems & Strategic Management
Financial Management & Economics for Finance

Step 7: Complete ITT and Orientation Programme

ITT Duration: 4 weeks (100 hours)
Orientation Programme: 35 hours
Mandatory before starting articleship

Step 8: Register for Articleship

Articleship is a 3-year practical training under a practicing Chartered Accountant.

Stipend Structure

Year 1: ₹2,000 – ₹8,000
Year 2: ₹3,000 – ₹10,000
Year 3: ₹4,000 – ₹12,000

Step 9: Prepare for CA Intermediate Exams

Balance work and study
Start preparation 4–6 months before exams
Use ICAI study material

Step 10: Register for CA Final

Clear both groups of CA Intermediate
Complete minimum 2.5 years of articleship
Registration fee: Approximately ₹22,000

Step 11: Prepare for CA Final

CA Final requires deep conceptual understanding, consistent practice, and strong answer-writing skills.

Step 12: Clear CA Final and Complete Articleship

Complete 3 years of articleship
Obtain completion certificate
Ensure all ICAI formalities are done

Step 13: Apply for ICAI Membership

Pass CA Final
Complete articleship
Pay membership fee (approximately ₹10,000)
Receive CA membership number

Career Options After Becoming a CA

Practice

Start your own CA firm and offer audit, taxation, and consulting services.

Employment

Work with Big 4 firms, MNCs, banks, or corporates with starting salaries ranging from ₹6–15 LPA.

Hybrid Career

Combine job and practice to gradually build independence.

Total Duration

Foundation Route: 4.5 – 5 years
Direct Entry Route: 3.5 – 4 years

Conclusion

Becoming a CA is challenging, but the rewards are worth it. With disciplined study, quality articleship, and perseverance, you can achieve this prestigious qualification.

Your CA journey starts with a single step — registering with ICAI. Stay committed, trust the process, and the title “CA” before your name will be worth every effort.