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How to Become Chartered Accountant (CA) – All Steps

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How to Become Chartered Accountant (CA) – All Steps. How to Become ICAI Member. Find Everything you want to know about How to Become Chartered accountant. here we are providing start to end guide for become chartered accountant. Chartered Accountancy Course in India. In this article you can find complete details for How to Become Chartered Accountant like – How to Become CA, How to Enter in CA Course, CPT Route, Direct Entry Route or Scheme,  Requirements for Becoming a Chartered Accountant, Common Proficiency Test (Entry Level Test) Scheme, CA IPCC (Integrated Professional Competence) Course First Stage, CA Final Course Final Stage, CPT Course Details, CA Final Subjects, CA IPCC Subjes, Orientation Programme, 100 Hours Information Technology Training, Three Years’ Practical Training, Two Courses on General Management & Communication Skills (GMCS), Chartered Accountancy Course Fees Structure, Stipend during Practical Training etc. Now you can scroll down below and check full details for “How to Become Chartered Accountant – Complete Details”

Chartered Accountancy has become one of the most promising professions in India. There were times when the word Chartered Accountant was synonymous with the term book-keeper and the realm of Chartered Accountant was confined to Accounts, Audit and Taxation. Presently there is no field, whether it is Business Finance, Management, Risk Management, Business Planning, Information System Audit or Environment Audit so on and so forth, where Chartered Accountants have not carved a niche for themselves. In fact, with greater synthesis of the world economy, the role of Chartered Accountants has changed to complete business solutions provider providing qualified CAs a fulfilling career throughout their life.

How to Become Chartered Accountant

How to Become Chartered Accountant

Two Entry Routes to CA Course

Students can pursue the Chartered Accountancy course either through Common Proficiency Test (CPT) route or through 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
2. First Stage Intermediate (Integrated Professional Competence) Course
3. Final Stage Final Course

During the CA Course duration, students are imparted technical skills through 100 hours’ Information Technology Training and Advanced Information Technology Training and Interpersonal Skills through 35 hours’ Orientation Course and two General Management and Communication Skills Courses

Requirements for Becoming a Chartered Accountant:

Through CPT Route

  • Enrol with the Institute for Common Proficiency Course (CPC) after passing class 10 examination.
  • After completion of specified period (60 days) from the date of registration for CPC with the Board of Studies and after appearing in 10+2 examination, appear and pass in CPT.
  • Enrol for Group I or Group II or for both Groups of Intermediate (IPC) Course.
  • Complete Orientation Course of one week spanning 35 hours, necessarily before joining the Practical Training.
  • Complete 100 hours 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) during19 – 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 during the third year of Practical Training but 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.
  • Enrol 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%)

  • Enrol with the Institute for Intermediate (Integrated Professional Competence) Course for both groups
  • Complete 35 hours’ Orientation Course spanning one week and 100 hours 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 during the third year of Practical Training but 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.
  • 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.
  • Enrol 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

  • Enrol 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

Recommended Complete Details on Direct Entry Scheme to CA Course

Common Proficiency Test (Entry Level Test) Scheme

  • Pass Class 10 Examination.
  • Register with the Board of Studies for Common Proficiency Course (CPC) and collect the study material from nearest Branches or Decentralised Offices or Regional Offices of the Institute.
  • Appear in Senior Secondary Examination (10+2) and simultaneously pursue studies for CPT.
  • Eligible to Appear in Common Proficiency Test (CPT) conducted by Examination Department of ICAI after completion of the specified period (60 days) of registration and after appearing in the Senior Secondary Examination (10+2).
  • Common Proficiency Test is held in the months of June and December each year. 

Must Read – CA CPT Registration – Register online to CPT Course

CPT Subjects

Session – I
Two Sections – Two hours 100 Marks
Section A – Fundamentals of Accounting (60 Marks)
Section B – Mercantile Law (40 Marks)
Session – II
Two Sections – Two hours 100 Marks
Section C – General Economics (50 Marks)
Section D – Quantitative Aptitude (50 Marks)

CA IPCC (Integrated Professional Competence) Course First Stage

A student, after clearing the CPT, may register for the Intermediate (Integrated Professional Competence) [Intermediate (IPC)] Course. Alternatively, as explained earlier, graduates and postgraduates or Intermediate passed students of the Institute of Company Secretaries of India or the Institute of Cost Accountants of India with specified marks* may directly register for the Intermediate (IPC) Course. During Intermediate (IPC) Course, a student has to undergo a study course of eight months. Simultaneously, he has to do 35 hours Orientation Course and 100 hours ITT. Graduates and Post-graduates joining the Intermediate (IPC) Course directly have to concurrently complete 8 months of study course and 9 months of practical training before appearing for the Intermediate (IPC) examination.

Recommended – CPT, IPCC, CA Final New Course 2016 – Find Full Details

CA IPCC Subjects

Group I  
Paper – 1: Accounting (100 Marks)
Paper – 2: Business Law, Ethics and Communication (100 Marks)
Part – I: Law (60 marks) comprising
               Business Laws (30 Marks) and
               Company Law (30 Marks
Part – II: Ethics (20 Marks)
Part – III: Communication (20 Marks)
Paper – 3: Cost Accounting and Financial Management (100 Marks)
Paper – 4: Taxation (100 Marks)
Part – I: Income Tax (50 Marks)
Part -II: Service Tax (25 Marks).
                VAT (25 Marks).
Group II
Paper – 5: Advanced Accounting (100 Marks)
Paper – 6: Auditing and Assurance (100 Marks)
Paper – 7: Information Technology and Strategic Management (100 Marks)
Part – I: Information Technology (50 Marks)
Part – II: Strategic Management (50 Marks)

CA Final Course Final Stage

A student, after clearing the Intermediate (IPC) Course joins the Final Course

CA Final Subjects 

Group I
Paper – 1: Financial Reporting (100 Marks)
Paper – 2: Strategic Financial Management (100 Marks)
Paper – 3: Advanced Auditing and Professional Ethics (100 Marks)
Paper – 4: Corporate and Allied Laws (100 Marks)
                   Section A: Company Law (70 Marks)
                   Section B: Allied Laws (30 Marks)
Group II
Paper – 5: Advanced Management Accounting (100 Marks)
Paper – 6: Information Systems Control and Audit (100 Marks)
Paper – 7: Direct Tax Laws (100 Marks)
Paper – 8: Indirect Tax Laws (100 Marks)
                   Section A: Central Excise (40 Marks
                  Section B: Service Tax & VAT (40 Marks
                  Section C: Customs (20 Marks

Read Also – CA Final Registration Form, Last Date, Fees Details, Syllabus

Orientation Programme

  • With a view to groom and motivate the entrants to be good professionals, the Orientation Programme has been made an integral part of the CA Course curriculum.
  • The programme is of 35 hours duration spread over 5 to 7 days.

100 Hours Information Technology Training

  • 100 hours Information Technology Training (ITT) is an integral part of the CA course curriculum.
  • Training focusses on the application softwares relevant for Accounting and Auditing.
  • It is compulsory to complete Orientation Programme and ITT before joining Articled Training.

Three Years’ Practical Training

A student of CA course is mandatorily required to undergo a unique Three Years’ Practical Training (also called as Articled/Audit Training) under a practicing Chartered Accountant. During the training, articled trainees get exposure to a wide array of fields, namely, Accounting, Auditing, Taxation, Information Technology, Corporate and Allied Laws and Management Services for detailed information kindly refer page 25 of this booklet.

Check – CA Industrial Training Vacancies

Two Courses on General Management & Communication Skills (GMCS)

  • Two 15 days’ full time Courses on General Management and Communication Skills equip the entrants to the profession with interpersonal and management skills
  • GMCS I shall be undergone during the first year of Practical Training.
  • GMCS II shall be undergone during 19-36 months of Practical Training (for st students registering for Practical Training on or after 1 May, 2012)
  • These courses are prerequisite for membership enrolment of the Institute.
  • Students who undergo the four weeks’ Residential Programme on Professional Skills and Development are exempted from attending the GMCS II. 

Advanced Information Technology Training

  • Students registering for Practical Training after 1 Feb, 2013 are required to undergo Advanced ITT also. As per the Council’s decision, such students who are eligible to appear for their Final Examination from November 2015 and onwards are required to complete this Course before appearing for their Final Examination.
  • The time spent by the students for undergoing Advanced ITT will be treated as a part of the Practical Training
  • Students are advised to contact their concerned Decentralised Office or nearest Branch for registration to batches of the Advanced ITT Course and ensure that they complete the course well in time. 

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Chartered Accountancy Course Fees Structure

Course Amount (Rs.)
Common Proficiency Test (CPT) Registration Fee Rs. 6,000
Intermediate (Integrated Professional Competence) Course (Both Groups) Registration Fee Rs. 9,000
Articled Training Fee Rs. 2,000
Final Course Registration Fee Rs. 10,000
100 Hours Information Technology Training Rs. 4,000
100 Hours Advanced Information Technology Training Rs. 5,000
35 Hours Orientation Programme Rs. 3,000
GMCS I Rs. 5,500
GMCS II Rs. 5,500
Total Rs. 50,000

Stipend during Practical Training

Click Here to Check Stipend Details

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One comment

  1. thanks for suggestion ca course

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