To become a Chartered Accountant (CA) in India after Class 12, you register with the Institute of Chartered Accountants of India (ICAI) and clear CA Foundation, then CA Intermediate. Next come a four-week ICITSS course, two years of articleship, Advanced ICITSS and the self-paced online modules. Finally, you pass CA Final and apply for ICAI membership.
Students from any stream can take this route. If every exam is cleared at the first attempt, it takes roughly four and a half to five years from Class 12; most students take longer.
All rules, fees and dates below come from ICAI’s own documents, as of September 2026. ICAI changes its schedule from time to time, so confirm the current position on icai.org before you register.
The CA route after 12th at a glance
The CA course is run under ICAI’s New Scheme of Education and Training, launched on 1 July 2023. It has three exam levels, with practical training and skills courses between them.
| Stage | When you can do it | Minimum time | Exams held |
|---|---|---|---|
| CA Foundation | Register after Class 10; sit the exam after appearing in Class 12 | 4-month study period after registration | January, May, September |
| CA Intermediate | After passing Foundation (or via Direct Entry) | 8-month study period after registration | January, May, September |
| ICITSS | After passing both Intermediate groups, before articleship | 4 weeks | Course, not an exam |
| Articleship | After both Intermediate groups and ICITSS | 2 years | Practical training |
| Advanced ICITSS and self-paced modules | Before the Final exam | 4 weeks plus four online modules | Course and online tests |
| CA Final | After articleship, with a six-month gap before the exam month | Depends on articleship end date | May and November (from May 2026) |
What is the eligibility for CA after Class 12?
There is no minimum Class 12 percentage for the CA Foundation route, and no stream restriction, so commerce, science and arts students register on exactly the same terms. You can register with ICAI for Foundation once you’ve passed Class 10. You can sit the Foundation exam only after you’ve appeared in the Class 12 exam. You also need at least four months of registration, counted up to the first day of the exam month.
Maths in Class 12 isn’t compulsory, though Foundation includes a quantitative aptitude paper. Graduates can skip Foundation through direct entry to Intermediate: ICAI asks for at least 55% for commerce graduates and 60% for other graduates. Commerce students meet familiar subjects early. Science and arts students should plan extra time for accounting, which is new to most of them.
- Registration: you can register for Foundation once you’ve passed Class 10.
- Exam: you can sit Foundation only after you’ve appeared in the Class 12 exam.
- Stream: any stream is accepted; maths in Class 12 isn’t compulsory, though Foundation includes a quantitative aptitude paper. Arts students can compare their other options in our guide to courses after 12th arts.
Direct Entry for graduates
Graduates can skip Foundation and register straight for Intermediate. ICAI requires at least 55% for commerce graduates or postgraduates and 60% for other graduates or postgraduates. Students who’ve passed the intermediate level of ICSI (company secretaries) or ICMAI (cost accountants) are also eligible. If you’re weighing a degree first, see our guide to what B.Com involves.
Step 1: CA Foundation
CA Foundation is the entry exam. You must be registered for at least four months, counted up to the first day of the exam month, before you can sit it.
| Foundation exam | Register by |
|---|---|
| January | 1 September of the previous year |
| May | 1 January |
| September | 1 May |
Foundation papers
There are four papers of 100 marks each. Papers 1 and 2 are descriptive; papers 3 and 4 are objective and carry negative marking of 0.25 marks per wrong answer.
- Accounting
- Business Laws
- Quantitative Aptitude (Business Mathematics, Logical Reasoning and Statistics)
- Business Economics
To pass, you need at least 40% in each paper and 50% in aggregate, in a single sitting. Foundation registration is valid for four years from your first eligible attempt.
Step 2: CA Intermediate
After passing Foundation, you register for Intermediate and must complete an eight-month study period before your first attempt. For example, the September exam requires registration by 1 January, and the May exam by 1 September of the previous year.
Intermediate has six papers split into two groups. You can sit one group or both at a time.
| Group I | Group II |
|---|---|
| Advanced Accounting | Cost and Management Accounting |
| Corporate and Other Laws | Auditing and Ethics |
| Taxation (Income Tax and GST) | Financial Management and Strategic Management |
Each paper is 30% case-based multiple-choice questions and 70% descriptive, without negative marking. The pass rule is 40% per paper and 50% aggregate per group. A score of 60% or more in a paper of a failed group exempts that paper for the next three attempts. Intermediate registration is valid for five years.
Step 3: ICITSS and articleship
Once you’ve passed both Intermediate groups, you complete the four-week Integrated Course on Information Technology and Soft Skills (ICITSS), then begin two years of articleship under a practising Chartered Accountant. ICAI’s current material doesn’t allow articleship to start after only one group.
Articleship is where most CA students learn the job. Typical work includes statutory and tax audits, income tax and GST compliance, preparing financial statements and dealing with clients. You get 12 days’ leave a year, and you can opt for 9 to 12 months of industrial training in a company during the final part of articleship.
Articleship stipend
ICAI prescribes a minimum monthly stipend based on the population of the city where you train. The rates in the regulations today are written for the older three-year articleship:
| City population | Year 1 | Year 2 | Remaining period |
|---|---|---|---|
| 20 lakh and above | ₹4,000 | ₹5,000 | ₹6,000 |
| 5 lakh to 20 lakh | ₹3,000 | ₹4,000 | ₹5,000 |
| Below 5 lakh | ₹2,000 | ₹3,000 | ₹4,000 |
A change is in progress. In June 2026 ICAI published a draft amendment, approved in principle by the Ministry of Corporate Affairs. It sets two-year rates of ₹5,000 and ₹6,000 for the largest cities, ₹4,000 and ₹5,000 for mid-sized cities and ₹3,000 and ₹4,000 for smaller ones. As of September 2026 it’s still a draft, so check ICAI’s announcement and later notices for the final rates. Students on industrial training get at least ₹15,000 a month.
Step 4: CA Final
CA Final is the last exam. To sit it, you must have passed both Intermediate groups, registered for Final, completed Advanced ICITSS (four weeks) and passed all four sets of Self-Paced Online Modules. Your articleship must also be complete six months before the exam month: for the November 2026 exam, ICAI required completion by 30 April 2026.
| Group I | Group II |
|---|---|
| Financial Reporting | Direct Tax Laws and International Taxation |
| Advanced Financial Management | Indirect Tax Laws |
| Advanced Auditing, Assurance and Professional Ethics | Integrated Business Solutions (open book, case-based) |
The pass rule is the same as Intermediate: 40% per paper and 50% aggregate per group. Final registration is valid for ten years.
Self-Paced Online Modules
The four module sets are taken online at your own pace, with a 50% pass mark and unlimited attempts. Set A (Corporate and Economic Laws) and Set B (Strategic Cost and Performance Management) are compulsory; Set C is one elective from ten, and Set D is one multidisciplinary module from four.
Step 5: ICAI membership
After passing both groups of CA Final and meeting the training requirements, you apply to ICAI for membership. Only then can you call yourself a Chartered Accountant and use the designation. To sign audit reports and run your own practice, you also need a certificate of practice from ICAI.
What changed recently in the CA exam schedule
The exam calendar has changed twice in two years, so older articles and coaching brochures are often out of date. Here is the sequence, from ICAI’s announcements:
- 2024: Foundation and Intermediate moved to three sittings a year (January, May, September), which continues.
- March 2025: ICAI announced that CA Final would also be held three times a year.
- April 2026: ICAI reverted CA Final to twice a year, in May and November, with effect from May 2026, citing stakeholder feedback.
- June 2026: the draft stipend amendment for two-year articleship was published for comments.
For the current cycle, the Final exam runs from 2 to 13 November 2026, and ICAI has announced January 2027 dates for Foundation and Intermediate only.
How long it takes and what it costs
With first-attempt passes, the minimum periods add up to roughly four and a half to five years after Class 12. That’s about a year and a half for Foundation and Intermediate (study periods, exams and results) and a few weeks of ICITSS. Then come two years of articleship, the six-month gap and the wait for the next May or November Final. A failed Foundation or Intermediate attempt adds at least four months; a failed Final attempt adds six.
ICAI’s own fees are modest compared with many professional courses. The figures below are the latest ICAI publishes; registration fees are from its September 2024 FAQ on the New Scheme and exam fees from the September/November 2026 fee chart.
| Level | Registration fee | Exam fee (India centres) |
|---|---|---|
| Foundation | ₹9,000 (includes study material) | ₹1,500 |
| Intermediate | ₹18,000 (both groups) | ₹1,500 one group; ₹2,700 both |
| Final | ₹22,000 | ₹1,800 one group; ₹3,300 both |
Coaching, if you choose it, is a separate and usually much larger cost. ICAI’s study material is free with registration, and many students combine it with self-study.
What CA freshers do after qualifying
A newly qualified CA usually starts in an audit or advisory firm, a company’s finance team, a bank or financial institution, or their own practice. Most freshers spend the first two or three years building depth in one area, such as audit, direct tax, indirect tax or financial reporting, before moving into broader roles.
| Path | Typical first roles | What the work involves |
|---|---|---|
| Audit and assurance firms | Audit associate, assistant manager | Statutory and internal audits, financial reporting reviews, controls testing |
| Companies | Finance executive, management trainee, analyst | Month-end closing, reporting, budgeting, tax compliance, costing |
| Tax and advisory | Tax associate, GST consultant | Direct and indirect tax compliance, assessments, advisory |
| Banking and financial services | Credit analyst, risk or compliance officer | Credit appraisal, risk review, regulatory reporting |
| Own practice | Proprietor or partner | Audit, tax filing, GST and company law work for clients |
ICAI runs a campus placement programme for newly qualified members, held after Final results. ICAI’s brochure for its April to May 2026 programme reports that in the previous August to September 2025 round, 157 organisations took part and offered 3,795 jobs, of which candidates accepted 2,931. A further round for May 2026 qualifiers was scheduled for August and September 2026.
Starting pay varies widely by city, employer and role, so be wary of salary figures quoted without a source. The most dependable guide is what employers offer at ICAI’s own campus rounds and in the offers you receive.
“CA fresher jobs” while you’re still a student
Many searches for “CA fresher jobs” come from students who haven’t qualified yet. Before membership, the formal route to work experience is articleship, which ICAI regulates and which pays a prescribed stipend. Some students who pause after Foundation or Intermediate also take accounts or tax jobs. Practical skills such as TallyPrime, GST returns and Excel help in both cases, and short courses like a GST course or Advanced Excel fill gaps the syllabus covers only in theory.
Is CA the right choice for you?
CA suits students who enjoy accounting and law, can study steadily for several years, and are comfortable with a long exam route with no guarantee of first-attempt success. It’s worth being honest with yourself before committing. If an attempt does not go your way, our guide on what to do after failing CA Foundation sets out the next steps.
- If audit, tax and financial reporting interest you most, CA is the natural fit.
- If costing, pricing and management accounting appeal more, compare the CMA course (formerly ICWA), or see all three titles side by side in CA vs CMA vs CS. ICMAI also runs a separate entry-level course, the CAT (Certificate in Accounting Technicians) course by ICMAI, explained in its own guide.
- If you want to start earning within a year, a job-focused accounting programme may suit you better, and you can still attempt CA later. Our guide to diploma courses after 12th commerce sets out those options, and our guide on choosing between BAT and CA compares a practical diploma with the CA route.
Frequently asked questions
Can I start CA right after Class 12?
Yes. You can even register for Foundation after Class 10, and sit the Foundation exam once you’ve appeared in Class 12, provided you registered at least four months before the exam month.
Can arts or science students become CAs?
Yes. ICAI doesn’t restrict the Foundation route by stream or Class 12 percentage. Non-commerce students should plan extra time for accounting, which is new to most of them.
How many times a year are CA exams held?
As of September 2026, Foundation and Intermediate are held three times a year (January, May and September). CA Final returned to twice a year (May and November) from May 2026.
How long is CA articleship now?
Two years under the New Scheme, starting after you pass both Intermediate groups and complete ICITSS. You can spend 9 to 12 months of the final part in industrial training with a company.
Do CA students get paid during articleship?
Yes. ICAI prescribes a minimum monthly stipend that depends on city population, currently ₹2,000 to ₹6,000 under the regulations. Higher two-year rates were published in draft in June 2026 and weren’t yet final as of September 2026.
Is coaching compulsory for CA?
No. ICAI provides study material with registration, and coaching is a personal choice. What matters is consistent study against ICAI’s material and regular practice with past papers.
12th ke baad CA kaise bane?
Class 12 ke baad ICAI mein CA Foundation ke liye register karein (registration Class 10 pass karne ke baad bhi ho sakta hai). Foundation aur phir Intermediate pass karein, ICITSS aur 2 saal ki articleship karein, aur aakhir mein CA Final clear karke ICAI ki membership lein. Kisi bhi stream ke students CA kar sakte hain, aur Class 12 mein maths zaroori nahi hai.