About CA Examinations in India
The Chartered Accountant (CA) course conducted by the Institute of Chartered Accountants of India (ICAI) is one of the most prestigious professional qualifications in India.
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Course Structure
The CA course consists of three levels that must be completed sequentially:
CA Foundation
Entry-level exam for students after 10+2. Tests basic concepts in accounting, law, mathematics, and economics.
- Paper 1: Accounting (100 marks)
- Paper 2: Business Laws (100 marks)
- Paper 3: Quantitative Aptitude (100 marks)
- Paper 4: Business Economics (100 marks)
- Duration: 4 papers over 4 days
- Passing: 40% per paper, 50% aggregate
- Attempts: 4 per year (Jan, May, Sep, Dec)
CA Intermediate
Second level focusing on core accounting, taxation, and auditing concepts. Can appear after passing Foundation or via direct entry (graduates).
- Paper 1: Accounting
- Paper 2: Corporate and Other Laws
- Paper 3: Cost and Management Accounting
- Paper 4: Taxation
- Paper 5: Advanced Accounting
- Paper 6: Auditing and Assurance
Passing: 40% per paper, 50% aggregate per group
View Inter Papers →CA Final
Final and most challenging level. Requires completion of 2.5 years articleship training before appearing.
- Paper 1: Financial Reporting
- Paper 2: Advanced Financial Management
- Paper 3: Advanced Auditing & Ethics
- Paper 4: Direct Tax Laws
- Paper 5: Indirect Tax Laws
- Paper 6: Integrated Business Solutions
Paper 6 is a 4-hour case study based exam
View Final Papers →Eligibility Criteria
| Level | Eligibility |
|---|---|
| CA Foundation | Passed 10+2 examination from a recognized board |
| CA Intermediate (Foundation Route) | Passed CA Foundation exam |
| CA Intermediate (Direct Entry) | Commerce graduates (55%) or other graduates (60%), or CA/CMA/CS Inter passed |
| CA Final | Passed CA Intermediate (both groups) + 2.5 years articleship |
Registration & Exam Fees
| Level | Registration Fee | Exam Fee (per attempt) |
|---|---|---|
| CA Foundation | ₹9,800 | ₹1,500 |
| CA Intermediate | ₹18,000 | ₹1,500 per group |
| CA Final | ₹22,000 | ₹1,800 per group |
* Fees are approximate and subject to change. Check ICAI website for current fees.
Pass Percentages
Historical pass rates show CA exams are challenging. Consistent practice with past papers significantly improves chances.
Career Opportunities
Qualified CAs have diverse career paths:
Practice
- • Independent CA practice
- • Audit & assurance services
- • Tax consulting
- • Corporate advisory
Industry
- • CFO / Finance Director
- • Financial Controller
- • Internal Audit Head
- • Investment Banking
Salary Range (ICAI Campus Placement 2024)
Freshly qualified CAs earn ₹8-15 LPA on average, with top packages reaching ₹36 LPA. Experienced CAs in CFO or Partner roles can earn ₹50 LPA to ₹3 Cr+.
View detailed CA salary data →Check Exam Dates
View the complete CA exam timetable for May 2026 and upcoming sessions.
View Exam Timetable →