How to Become a CA in India 2027: Steps, Eligibility, Fees, Duration

To become a Chartered Accountant (CA) in India, you register with ICAI, pass CA Foundation after Class 12 (or enter at Intermediate as a graduate or CS/CMA Inter passer), clear CA Intermediate, complete 2 years of articleship and pass CA Final. The next exams are CA Final in November 2026 and Foundation and Intermediate in January 2027.

How to Become a CA in India 2027

This guide covers every step from registration to ICAI membership, both entry routes, articleship, exam papers, fees and the next exam dates.

What are the steps to become a CA in India?

You become a Chartered Accountant by clearing three ICAI exam levels and two years of practical training under a practising CA, in this order. Graduates and CS or CMA Intermediate passers skip the first step.

Each exam level has its own page with dates, exam form, admit card and result: CA Foundation, CA Intermediate and CA Final. For all ICAI sessions on one page, see ICAI CA exams.

Important Dates for CA Students in 2026-27

The next CA exams are CA Final from 2 to 13 November 2026 and CA Foundation and Intermediate from 2 to 12 January 2027; the dates below also show the registration cut-offs for the May and September 2027 sittings.

How do you register for the CA course?

You register for the CA course online with ICAI’s Board of Studies. Foundation students and direct-entry Intermediate students use the entry-level forms on ICAI’s Students Services page; later steps, like Final registration and exam forms, are done on the Self Service Portal (eservices.icai.org).

1. Open ICAI’s Students Services page and choose the entry-level form: Foundation, or Intermediate (Direct Entry).
2. Verify your email address and mobile number with OTP and fill in your details.
3. Upload self-attested copies of the documents asked for, such as your Class 10 or Class 12 mark sheet, or your graduation mark sheet for direct entry.
4. Pay the registration fee online. ICAI verifies the documents and confirms your registration.
5. Use the login sent to you to order study material on the CDS portal (icai-cds.org).
6. Before each exam, fill the separate online exam form on eservices.icai.org. It usually opens about two months before the exam.

Students from Jammu and Kashmir, Ladakh, Andaman and Nicobar Islands and the 8 North-East states get a 75% concession on registration fees at all levels till 31 March 2028. Wards of deceased ICAI members also get 75% off.

How to become a CA after Class 12 (Foundation route)?

After Class 12, you take the Foundation route: you can register with ICAI as early as after Class 10, but you can sit the Foundation exam only after appearing in Class 12.

1. Register for CA Foundation at least four months before the exam month: by 1 January for May, by 1 May for September, and by 1 September for the next January.
2. Fill the Foundation exam form and appear in the exam after your Class 12 board exam.
3. Pass Foundation: at least 40% in each of the 4 papers and 50% in total, in one sitting.
4. Register for CA Intermediate and study for at least eight months: by 1 September for the next May exam, by 1 January for September, and by 1 May for the next January.
5. Pass both groups of Intermediate, together or in different sittings, then complete the 4-week ICITSS.
6. Start your 2-year articleship and register for the Final course; clear the four self-paced online modules.
7. After articleship, do the 4-week Advanced ICITSS and appear in CA Final at least six months after your training ends.
8. Pass both Final groups and apply for ICAI membership.

Your Foundation registration is valid for four years from your first eligible attempt, and it cannot be revalidated.

How to become a CA after graduation (direct entry)?

Graduates skip CA Foundation and register directly for CA Intermediate if they meet ICAI’s marks rule:

• Commerce graduates or postgraduates with at least 55% marks.
• Graduates or postgraduates in any other subject with at least 60% marks.

Students in the final year of graduation or postgraduation can register provisionally. ICAI confirms the registration once you submit a mark sheet with the required marks within six months of appearing in the final-year exam; if you fall short, the registration is cancelled and no credit is given for study done.

After registering, the steps are the same as the Foundation route from the Intermediate stage: eight months of study, both Intermediate groups, ICITSS, 2 years of articleship, Advanced ICITSS and the Final exam. Under the current scheme, direct-entry students can no longer start articleship before passing Intermediate.

Can CS or CMA students join CA directly?

Yes. Candidates who have passed the Intermediate level exam of the Institute of Company Secretaries of India (ICSI) or the Institute of Cost Accountants of India (ICMAI) can register directly for CA Intermediate. They follow the same direct-entry steps and need eight months of study before their first Intermediate exam.

What is CA articleship and how long is it?

Articleship is ICAI’s compulsory practical training of 2 years under a practising Chartered Accountant. Under the old scheme it was 3 years; the 2-year rule applies to everyone who started training from 1 July 2023.

• You can start only after passing both Intermediate groups and completing ICITSS.
• In the last part of the 2 years, you may do 9 to 12 months of industrial training at a company instead.
• You get 12 days of leave in each year of training.
• ICAI sets a minimum monthly stipend: currently Rs 2,000 to Rs 4,000 in the first year and Rs 3,000 to Rs 5,000 in the second, depending on city size. Industrial trainees get at least Rs 15,000 a month.
• During articleship you need ICAI’s permission to take up any other course, and college classes must not clash with working hours.

What are the CA exam papers and passing marks?

Every CA paper carries 100 marks, and to pass a level (or a group) you need at least 40% in each paper and 50% in aggregate in one sitting.

At Intermediate and Final, a score of 60% or more in a paper of a group you failed exempts that paper for the next three attempts. The four self-paced online modules taken during the Final stage need 50% each, with no limit on attempts.

How much does it cost to become a CA?

ICAI’s own fees for the full course, at Indian centres, add up to about Rs 84,500 if you clear every level at the first attempt and take both groups together: Rs 49,000 in registration fees, Rs 28,000 for ICITSS and Advanced ICITSS, and Rs 7,500 in exam fees.

Exam fees are from ICAI’s fee charts for January 2027 (Foundation, Intermediate) and November 2026 (Final); a late fee of Rs 600 applies after the normal last date. Coaching, books beyond ICAI study material and travel are extra.

What happens after you pass CA Final?

Once you have passed both Final groups, finished articleship, Advanced ICITSS and all four self-paced modules, you apply to ICAI for membership and can then use the designation Chartered Accountant. If you leave the course after passing Intermediate, completing articleship, Advanced ICITSS and the modules, you can apply for ICAI’s Business Accounting Associate (BAA) certificate instead.

Official ICAI Notices and Documents

• PDFImportant Announcement: Foundation and Intermediate Examinations, January 2027 (23 September 2026)Official site · resource.cdn.icai.orgOpen
• PDFImportant Dates: Online Exam Forms (Foundation, Intermediate), January 2027 (29 September 2026)Official site · resource.cdn.icai.orgOpen
• PDFFee Chart: Online Exam Forms, January 2027Official site · resource.cdn.icai.orgOpen
• PDFICAI CA Course Prospectus (New Scheme of Education and Training, latest)Official site · resource.cdn.icai.orgOpen
• PDFICAI FAQs on the New Scheme of Education and Training (latest)Official site · resource.cdn.icai.orgOpen
• LINKICAI Students Services: Foundation and Direct Entry registration formsOfficial site · icai.orgOpen

How to Become a CA in India 2027 FAQs