How to Become a CA in India: Step-by-Step Guide 2026 (ICAI New Scheme)

Becoming a Chartered Accountant (CA) is a dream for many, but the journey requires a solid roadmap. With the ICAI New Scheme of Education and Training, the path has become more streamlined and globally relevant.
If you are wondering how to start your CA journey after Class 10th or 12th, this 2026 updated guide is for you.

Phase 1: Entry Level – CA Foundation

The first step to becoming a CA is clearing the Foundation exam. You can register after your Class 10th exams, but you are only eligible to sit for the exam after appearing in your Class 12th boards.

• Registration: Register with the Board of Studies (BoS) at least 4 months before the exam.
• Subjects: There are 4 papers (Accounting, Business Laws, Quantitative Aptitude, and Business Economics).
• Passing Criteria: You need 40% in each subject and a 50% aggregate overall.

Phase 2: The Intermediate Level

Once you clear the Foundation (or if you are a Graduate/Post-Graduate entering via the Direct Entry Route), you move to the CA Intermediate level.

Key Highlights

• Study Period: A mandatory 8-month study period is required after registration.
• Groups: There are 2 groups with 3 papers each (Total 6 papers).
• ICITSS Training: Before starting your practical training, you must complete the Integrated Course on Information Technology and Soft Skills (ICITSS).

Phase 3: Practical Training (Articleship)

This is where you get real-world experience. Under the new scheme, the articleship period is 2 years.

• Eligibility: You can only start articleship after clearing both groups of CA Intermediate and completing the ICITSS training.
• Focus: This is the most crucial phase where you learn Audit, Taxation, and Financial Management in a practical environment.

Phase 4: The Final Level

The final hurdle before you can use the prefix "CA" before your name.

• Eligibility: You can appear for the CA Final exam after completing the 2-year practical training and a 6-month cooling-period/study gap.
• Self-Paced Modules: Before the Final exam, students must clear 4 sets of online self-paced learning modules.
• Papers: Similar to Intermediate, there are 2 groups with 3 papers each.

Summary of the CA Journey

Pro-Tips for CA Aspirants 2026

1. Understand the Weightage: ICAI now focuses more on analytical skills rather than rote learning.
2. Focus on Concepts: Whether it's Advanced Accounting or Audit, clear concepts will save you during exams.
3. Stay Updated: Always follow the latest BOS (Board of Studies) announcements for any syllabus tweaks.

Conclusion

The journey to becoming a Chartered Accountant is often described as a marathon, not a sprint. With the ICAI New Scheme 2026, the path is more structured, focusing heavily on practical knowledge and global standards. While the 2-year articleship and the self-paced modules are new challenges, they are designed to make you a "Future-Ready CA.
"Remember, every CA you admire today was once where you are—standing at the starting line. All it takes is a clear plan, the right mentorship, and the consistency to show up every day. Stay focused, keep your concepts clear, and soon you’ll be adding those two prestigious letters before your name.

Frequently Asked Questions (FAQs)