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The Chartered Accountancy (CA) exam is one of the most prestigious and challenging professional examinations in India. Conducted by the Institute of Chartered Accountants of India (ICAI), this course is the gateway to a successful career in finance, taxation, auditing, and corporate law.
Under the ICAI New Scheme of Education and Training, the journey to becoming a CA has been modernized to match global standards. Whether you are a Class 12 student or a graduate, understanding the roadmap of the CA exam is the first step toward adding the "CA" prefix to your name.
To become a Chartered Accountant, an aspirant must clear three distinct levels. Here is the breakdown
This is the entrance exam for the CA course. Students can register after appearing for their Class 12 exams.
| Paper | Subject Name | Type | Marks |
|---|---|---|---|
| Paper 1 | Accounting | Subjective (Written) | 100 |
| Paper 2 | Business Laws | Subjective (Written) | 100 |
| Paper 3 | Quantitative Aptitude (Maths, Stats, LR) | Objective (MCQ) | 100 |
| Paper 4 | Business Economics | Objective (MCQ) | 100 |
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After clearing the Foundation (or via Direct Entry for graduates), students enter the Intermediate level.
| Group | Paper | Subject Name | Marks Pattern |
|---|---|---|---|
| Group 1 | Paper 1 | Advanced Accounting | 30% MCQ / 70% Descriptive |
| Group 1 | Paper 2 | Corporate and Other Laws | 30% MCQ / 70% Descriptive |
| Group 1 | Paper 3 | Taxation (Income Tax & GST) | 30% MCQ / 70% Descriptive |
| Group 2 | Paper 4 | Cost and Management Accounting | 30% MCQ / 70% Descriptive |
| Group 2 | Paper 5 | Auditing and Ethics | 30% MCQ / 70% Descriptive |
| Group 2 | Paper 6 | Financial Management & Strategic Management | 30% MCQ / 70% Descriptive |
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The last hurdle before becoming a member of ICAI.
| Group | Paper | Subject Name | Marks |
|---|---|---|---|
| Group 1 | Paper 1 | Financial Reporting (FR) | 100 |
| Group 1 | Paper 2 | Advanced Financial Management (AFM) | 100 |
| Group 1 | Paper 3 | Advanced Auditing, Assurance & Ethics | 100 |
| Group 2 | Paper 4 | Direct Tax Laws & International Taxation | 100 |
| Group 2 | Paper 5 | Indirect Tax Laws (GST & Customs) | 100 |
| Group 2 | Paper 6 | Integrated Business Solutions (Multi-disciplinary) | 100 |
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The path to becoming a Chartered Accountant is a marathon, not a sprint. While the syllabus is vast and the passing percentage is competitive, the professional growth and financial rewards are unparalleled. With the ICAI 2026-27 New Scheme, the course has become more streamlined and industry-oriented. If you have a passion for numbers and the determination to work hard, the CA exam is your ticket to a global career in finance.
Q1. How many years does it take to become a CA in 2026?
With the reduced articleship period of 2 years, a dedicated student can typically complete the CA course in 4.5 to 5 years after Class 12.
Q2. Can a Science student pursue the CA exam?
Yes! Students from any stream (Science, Commerce, or Arts) can register for the CA Foundation exam. ICAI’s curriculum starts from the basics of accounting to help all students.
Q3. Is there any negative marking in CA exams?
In the CA Foundation, there is negative marking (0.25) for objective papers. For Intermediate and Final, there is no negative marking for the 30% MCQ portion.
Q4. What is the average salary of a Fresher CA in India?
Currently, the average starting salary for a Fresher CA ranges between ₹8 LPA to ₹12 LPA, depending on the firm and the candidate’s skills.
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