CA Exam 2025

Levels of ICAI CA Exams

The Institute of Chartered Accountants of India (ICAI) conducts the Chartered Accountancy (CA) exams in three distinct levels. Each level is designed to test different aspects of knowledge and skills required for a successful career in accounting and finance.

CA Foundation Exam

The CA Foundation Exam is the first stage in the Chartered Accountancy journey. This exam tests fundamental knowledge and is designed for students who are beginning their CA studies. Students can register for the CA Foundation Exam after completing their Class 10 examinations. However, they are eligible to appear for the exam only after completing their Class 12 examinations. It is conducted thrice a year.

CA Intermediate Exam

The CA Intermediate Exam represents the second level in the Chartered Accountancy course and is a step up in complexity from the Foundation level. This level delves deeper into accounting and finance concepts, preparing students for more advanced topics and practical applications. The CA Intermediate Exam is divided into two groups. Students can qualify for the CA Intermediate exam if they have successfully passed the CA Foundation exam, or Completed a graduate degree (Direct Entry Route).

CA Final Exam

The CA Final Exam is the final and most advanced stage in the Chartered Accountancy course, marking the conclusion of the journey to becoming a Chartered Accountant. The CA Final Exam assesses comprehensive knowledge and expertise in advanced accounting, auditing, and strategic financial management. It prepares students for the highest level of professional practice in the field. Students must have completed both levels of CA Intermediate or they can register for the CA Final Exam during their articleship period.

Eligibility Criteria

Each level of the ICAI CA Exam has different eligibility criteria:

• For CA Foundation Level: Students must have completed Class 12 or an equivalent examination from a recognized board, with a minimum score of 50% marks.
• For CA Intermediate Level: Students can either follow the CA Foundation route or the Direct Entry route. Under the CA Foundation route, candidates must achieve an overall score of 50% in the CA Foundation exam and secure at least 40% in each subject. Alternatively, graduates can enter directly into the CA Intermediate Level, provided they have obtained 55% marks if they are from a commerce background or 60% if they are from a science background.
• For the CA Final Exam: Students must pass both groups of the CA Intermediate exam and complete a minimum of 2.5 years of articleship training under a certified firm. These criteria ensure that candidates possess the necessary academic knowledge and practical experience to succeed as Chartered Accountants.

CA Exam Syllabus

The Institute of Chartered Accountants of India (ICAI) prescribed the CA syllabus into three levels: foundation, intermediate, and final. The CA syllabus primarily focuses on disciplines such as financial reporting, strategic financial management, advanced accounting, and many more. Check the detailed ICAI CA Syllabus for all the three different levels in the following table:

CA Exam Level	Subjects	Marks
CA Foundation Syllabus	Paper 1: Accounting	100
	Paper 2: Business Law	100
	Paper 3: Quantitative Aptitude	100
	(A) Business Mathematics
	(B) Logical Reasoning
	(C) Statistics
	Paper 4: Business Economics	100
	Total	400 Marks
CA Intermediate Syllabus	Paper 1: Advanced Accounting	100
	Paper 2: Corporate and Other Laws	100
	Paper 3: Taxation	100
	(A) Income Tax Law
	(B) Goods and Service Tax
	Paper 4: Cost and Management Accounting	100
	Paper 5: Auditing and Ethics	100
	Paper 6: Financial Management and Strategic Management	100
	(A) Financial Management
	(B) Strategic Management
	Total	600 Marks
CA Final Syllabus	Paper 1: Financial Reporting	100
	Paper 2: Advanced Financial Management	100
	Paper 3: Advanced Auditing, Assurance and Professional Ethics	100
	Paper 4: Direct Tax Laws & International Taxation	100
	Paper 5: Indirect Tax Laws	100
	Paper 6: Integrated Business Solutions	100
	(A) Corporate and Economic Laws
	(B) Strategic Cost & Performance Management
	Total	600 Marks

What is ICAI?

The Institute of Chartered Accountants of India (ICAI) is a statutory body established by an Act of Parliament, viz. The Chartered Accountants Act, 1949 (Act No. XXXVIII of 1949) for the regulation and development of the profession of Chartered Accountants in the country. The Institute functions under the administrative control of the Ministry of Corporate Affairs, Government of India. The ICAI is the largest professional body of Chartered Accountants in the world, with a strong tradition of service to the Indian economy in the public interest.

Why one should study ICAI CA?

There are many reasons to pursue Chartered Accountancy in India. Apart from being the most challenging professional course, its rewards make it an excellent choice for one’s career.

• Chartered Accountants are always in demand across banks, corporations, and financial organizations, ensuring ample job opportunities.
• CA certification allows you to open your auditing firm and provide specialized services.
• Experienced CAs can earn up to INR 75,00,000 per annum, while less experienced candidates typically earn between INR 5,00,000 and INR 25,00,000.
• The rigorous nature of the CA exams and the high standards required to succeed make it a highly respected profession.
• With a CA qualification, you can work in various sectors, including government and private, or run your own business.

How you can become a CA in India?

To become a Chartered Accountant (CA) in India involves different steps:

• Get a Degree: First, of all get a commerce or accounting degree from a recognized university.
• Enroll with ICAI: Register with the Institute of Chartered Accountants of India (ICAI) and complete the CA professional education program.
• Clear the Exams: Successfully pass the CA Foundation, Intermediate, and Final examinations conducted by ICAI.
• Complete Practical Training: Undertake a minimum of three years of practical training under a qualified Chartered Accountant.

CA Exams

The Chartered Accountancy (CA) exam is a key qualification test overseen by the Institute of Chartered Accountants of India (ICAI). It is divided into two main parts:

• Written Exam: This includes four papers covering different areas of accounting. These exams are held twice a year, in May and November.
• Practical Exam: This includes two papers that test practical skills. It is held once a year, in November.

The CA exams are challenging, so it’s important to prepare well. You can use books, online resources, and courses to help you get ready.

Direct route for CA

The direct route offers an alternative path to becoming a Chartered Accountant without needing to complete a bachelor’s degree. To qualify for this route, you must meet the following requirements:

• Educational Qualifications: You need to have at least a Master’s degree, CS Executive qualification, or CMA Intermediate level.
• College Coursework: Complete 150 semester hours of college-level coursework.
• Uniform CPA Examination: Achieve a passing score on the Uniform CPA Exam.
• Bonus Point: Even non-commerce graduates can pursue CA courses if they have a minimum of 60% aggregate marks from a recognized institution.

Although this route can be quicker, it’s important to be well-prepared for the CA exams. It’s a good idea to consult with a qualified Chartered Accountant to see if this route is suitable for you.

How to apply for CA Exams?

Students wishing to apply for the CA Foundation exams can do so through the official ICAI website by following these steps:

• Go to the ICAI e-service portal and provide the required information. Click on the “Generate OTP” button to receive a One-Time Password (OTP) on your registered email and phone number.
• Use the OTP to finish the registration process, after which you will receive a Registration Number (SRN).
• If you don’t already have an SSP (Self-Service Portal) login, click on “Don’t have a login to SSP yet,” enter your SRN and date of birth (DOB), then click “Validate.”
• Once validated, you’ll receive login credentials via email and SMS. Use these credentials to log in.
• Go to the “Exam Function,” select the “Register for Exam” tab, and choose “Foundation Exam Form.” Review the guidelines, fill in the necessary information, and update your photo and signature.
• After filling out the form, click “Next,” check the “Agree” box on the declaration page, and proceed to the payment section.
• Pay the exam fee of INR 1500. After completing the payment, your exam application will be successfully submitted. Download the exam receipt for your records.

What does a CA do?

A Chartered Accountant (CA) is a professional who provides essential financial services to both businesses and individuals. Here’s what a CA typically does:

• Conducts thorough reviews of financial statements to ensure accuracy and compliance with regulations.
• Assists with preparing and filing tax returns, and provides advice on tax planning and strategies.
• Offers guidance on managing finances, investments, and planning for future financial goals.
• Ensures businesses adhere to government regulations and accounting standards.

CA Salary Overview

The salary of a Chartered Accountant (CA) varies widely, typically ranging from INR 2.0 lakhs to INR 14.1 lakhs per year. Factors such as location, company size, and experience influence these figures.