How to become a 'Chartered Accountant - CA' ?

Students can pursue the Chartered Accountancy course through
1. Common Proficiency Test (CPT) route    or through
2. Direct Entry Scheme, introduced in August 1, 2012.

CPT Route

For a student coming through the CPT route, there is a three tier structure:
1. Entry Level Test - Common Proficiency Test (CPT)
2. First Stage             - Intermediate (Integrated Professional Competence) Course
3. Final Stage             - Final Course

During the CA Course duration, students are imparted technical skills through Information Technology Training and Advanced Information Technology Training and Interpersonal Skills through Orientation Programme and two General Management and Communication Skills Courses.

Requirements for Becoming a Chartered Accountant: Through CPT Route

Enroll with the ICAI for Common Proficiency Test (CPT) after passing class 10th examination. After completion of specified period i.e. 60 days from the date of registration for CPC and after appearing in 10+2 examination with the Board of Studies, apply (to Examination Department) appear and pass in CPT.

Enroll for Group I or Group II or for both Groups of Intermediate (IPC) Course. Complete Orientation Programme of one week, necessarily before joining the Practical Training. Complete Information Technology Training (ITT) necessarily before joining the Practical Training. Appear in the Intermediate (IPC) Examination on completion of eight months of study course as on first day of the month in which the examination is to be held.

Join Practical Training after passing either Group I or both groups of Intermediate (IPC) Course. Complete General Management and Communication Skills (GMCS I) Course (15 days) during the first year of Practical Training. Complete General Management and Communication Skills (GMCS II) Course (15 days) during 19 - 36 months of Practical Training. Clear Group II of Intermediate (IPC) Examination if not done earlier.

Register for CA Final Course and prepare for the CA Final Examination Complete Advanced Information Technology Training before appearing in the Final Examination. Complete Practical Training of three years. Appear in the Final Examination on completion of the Practical Training or while serving last six months of articled training on or before the last day of the month preceding the month in which the examination is to be held. Pass the Final Examination.

Enroll as a member of the ICAI and be designated as a “Chartered Accountant”.

Direct Entry Scheme

For a student coming through the Direct Entry Scheme, there is a two tier structure:
1. First Stage             - Intermediate (Integrated Professional Competence) Course
2. Final Stage             - Final Course

Requirements for Becoming a Chartered Accountant: Through Direct Entry Scheme

I. Commerce Graduates/Post-graduates (55%) or Other Graduates/Post-graduates (60%)

Enroll with the Institute for Intermediate (Integrated Professional Competence) Course for both groups. Complete Orientation Programme spanning one week and Information Technology Training (ITT). Register for Practical Training of three years. Complete General Management and Communication Skills (GMCS I) Course (15 days) during the first year of Practical Training. Appear in Intermediate (Integrated Professional Competence) Examination after nine months of Practical Training and Study Course of eight months concurrently from the date of registration for the Intermediate (Integrated Professional Competence) Course. Appear and pass in both groups of Intermediate (Integrated Professional Competence) Course.

Register for CA Final Course and prepare for CA Final Examination. Complete General Management and Communication Skills (GMCS II) Course (15 days) during 19-36 months of Practical Training. Complete Advanced Information Technology Training before appearing in the Final Examination. Complete three years of Practical Training. Appear in the Final Examination while serving last six months of Practical Training on or before the last day of the month preceding the month in which the examinations held. Pass the Final Examination. Enroll as a member of ICAI and be designated as a “Chartered Accountant”.

II. Candidates who have passed Intermediate level examination of The Institute of Company Secretaries of India and The Institute of Cost Accountants of India

Enroll with the Institute for Intermediate (Integrated Professional Competence) Course either for both Groups or Group I. See bullet point 4 onwards of I above (CPT route) for rest of the scheme.