How to Become a CA in India: Step-by-Step Guide After 12th (2026)

Becoming a Chartered Accountant (CA) in India means clearing three levels of exams conducted by the Institute of Chartered Accountants of India (ICAI) and completing practical training under a practising CA. The course was overhauled in 2023, and ICAI changed the exam calendar again in 2026, so a lot of older advice online is out of date.

Quick answer: to become a CA after Class 12, register with ICAI for CA Foundation, clear it, then register for CA Intermediate and pass both groups. Complete the ICITSS training and a 2-year articleship, finish the advanced training (AICITSS) and self-paced online modules, and then clear CA Final. Once you pass and complete all requirements, you can apply for ICAI membership. With no failed attempts, this takes roughly 4.5 to 5 years after Class 12; graduates can skip Foundation through the direct entry route.

Steps to become a CA at a glance

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Step 1: CA Foundation (the route after Class 12)

Eligibility: you can provisionally register for CA Foundation after passing Class 10, but you can sit the exam only after you have appeared in or passed Class 12. There is no minimum Class 12 percentage required for Foundation; you just need to register before ICAI's deadline (at least four months before the exam).

Papers (100 marks each):

1. Accounting

2. Business Laws

3. Quantitative Aptitude (Maths, Logical Reasoning and Statistics)

4. Business Economics

Papers 1 and 2 are written (subjective); papers 3 and 4 are objective, with negative marking.

To pass: at least 40 marks in each paper and 50% aggregate.

Exam frequency: CA Foundation is held three times a year, in January, May and September.

Step 2: CA Intermediate

Who can register:

• Students who have passed CA Foundation.

• Direct entry: commerce graduates or postgraduates with at least 55% marks, other graduates or postgraduates with at least 60%, and those who have passed the Intermediate level of ICSI (CS) or ICMAI (CMA).

You need at least 8 months of study between registering for Intermediate and taking the exam.

Papers (100 marks each):

• Group I: Advanced Accounting; Corporate and Other Laws; Taxation (Income Tax and GST)

• Group II: Cost and Management Accounting; Auditing and Ethics; Financial Management and Strategic Management

To pass: 40 marks in each paper and 50% aggregate in each group. You can take both groups together or one at a time. If you score 60 or more in a paper but fail the group, that paper is exempted for your next three attempts.

Exam frequency: January, May and September, like Foundation.

Step 3: ICITSS training

Before articleship, you must complete the Integrated Course on Information Technology and Soft Skills (ICITSS), which has two parts: an IT course and an Orientation course. Each takes about 15 working days.

Step 4: Articleship (2 years)

Articleship is practical training under a practising Chartered Accountant, covering audit, taxation, accounting and advisory work. Under the current scheme:

• It lasts 2 years (it used to be 3 years under the old scheme).

• You can start after clearing both groups of CA Intermediate and completing ICITSS.

• You may choose industrial training of 9 to 12 months in a company during the last part of your articleship.

• You receive a monthly stipend; minimum amounts are set by ICAI and vary by city size.

Most students prepare for CA Final during articleship, so time management matters.

Step 5: AICITSS and self-paced online modules

Before CA Final, you must complete the Advanced ICITSS (Advanced IT and Management and Communication Skills) and the self-paced online modules set by ICAI, which cover areas such as corporate and economic laws, strategic cost management and an elective. ICAI publishes the exact eligibility conditions for each Final attempt, so check them on its portal.

Step 6: CA Final

Papers (100 marks each):

• Group I: Financial Reporting; Advanced Financial Management; Advanced Auditing, Assurance and Professional Ethics

• Group II: Direct Tax Laws and International Taxation; Indirect Tax Laws; Integrated Business Solutions (an open-book, case-study paper)

To pass: 40 marks in each paper and 50% aggregate in each group.

Exam frequency: ICAI held the Final three times a year in 2025, but in April 2026 it announced that from the May 2026 exam onwards, CA Final is held twice a year, in May and November.

Step 7: Become an ICAI member

After passing CA Final and completing all training requirements, you apply for ICAI membership. Only members can call themselves Chartered Accountants and sign audit reports.

How to become a CA after graduation (direct entry)

If you are a graduate, you can skip Foundation:

1. Register for CA Intermediate directly (55% for commerce graduates, 60% for others).

2. Complete ICITSS.

3. Study for at least 8 months and clear both groups of Intermediate.

4. Complete the 2-year articleship and the remaining steps above.

Final-year students can register provisionally but must submit proof of their degree marks within the time ICAI allows.

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How long does it take to become a CA?

With no failed attempts, a student who starts after Class 12 typically needs about 4.5 to 5 years: Foundation in under a year, Intermediate after 8 months of study, 2 years of articleship, and then Final. In reality, many students take longer because pass rates at the Intermediate and Final levels are low and attempts depend on the exam calendar.

Career options after becoming a CA

• Audit and assurance in CA firms, including the Big Four.

• Taxation: direct and indirect tax advisory and compliance.

• Corporate finance roles such as financial controller, finance manager or CFO.

• Investment banking, equity research and consulting.

• Own practice after gaining experience.

• Public sector and banks, which hire CAs for finance and audit roles.

If you are still choosing a stream or comparing paths, see our guides to career options after B.Com and career options after BBA. Many CAs later add an MBA; read why the CAT exam is important.

Tips to clear CA exams faster

• Use ICAI study material first. Questions are set from it, and ICAI's revision test papers and mock test papers show the exam style.

• Practise writing answers for subjective papers under time limits.

• Revise in cycles. Plan at least two full revisions before each attempt.

• Do not neglect objective papers; negative marking punishes guessing.

• Keep checking the ICAI portal for registration deadlines and exam notices.

FAQs

How to become a CA after 12th?

Register for CA Foundation with ICAI, clear it, then complete CA Intermediate, ICITSS, a 2-year articleship, AICITSS and self-paced modules, and finally CA Final. After that you apply for ICAI membership.

What are the steps to become a CA?

The steps are CA Foundation (or direct entry after graduation), CA Intermediate, ICITSS, 2-year articleship, AICITSS and self-paced online modules, CA Final, and ICAI membership.

Is there a minimum percentage in Class 12 for CA Foundation?

No. You need to have appeared in or passed Class 12 and registered on time. Percentage rules apply only to the direct entry route for graduates.

How long is CA articleship now?

Under ICAI's current scheme, articleship lasts 2 years, with an option of 9 to 12 months of industrial training in the final part.

How many times a year are CA exams held?

CA Foundation and Intermediate are held three times a year (January, May and September). CA Final is held twice a year, in May and November, from 2026.

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