A Student who wish to become CA can get registered himself after passing of Class X, or XIth or XIIth. The benefit of early registration is that as the student get registered, he will get his study material to focus on the content early. Other Benefit is the Approach of study. If a Commerce student while choosing for Commerce in XIth, all of content of 11th Class matching in CA Foundation will be focused for both the courses, for 11th and for CA Foundation. CA Foundation Examination is conducted by the institute of CFhartered Accountants of India in the month of June and Decemner Each year.
A Student after passing 10th can get registered at website of the institute "The Institute of Chartered Accountants of India" - ICAI "www.icai.org. This registeration is for Foundation Course, However a student after passing Graduation, can also join CA Course Directly subject to passing marks criteria in the Graduation [for full detail see the prospectus issued by ICAI]
After Registration
After registration of the course, and of course through study of content for Foundation Course, and [12th Exam appearing student or who have passed 12th Class] can appear for CA Foundation Exam. [for full detail see the prospectus issued by ICAI]
CA Foundation Examination
CA Foundaton Examination is conduted by the ICAI in June and December Every Year. A student may fill the Examiantion form and appear in the CA Foundation Examination subject to the eligibility Criteria [appearning in 12th Class or passed the 12th Class] [for full detail see the prospectus issued by ICAI]. There are four papers in the Examination for 100 Marks each with passing criteria as prescribed by the ICAI.
Paper 1: Accounting (100 Marks)
Paper 2: Business Laws(100 Marks)
Paper 3 : Quantitative Aptitude (100 Marks)
- Business Mathematics
- Logical reasoning
- Statistics
Paper 4: Business Laws(100 Marks)
CA Intermediate Examination
Candidates can register fr Intermediate level of CA Course through two routes, namely:
i After qualifying Foundation Course,
ii or Through Direct Entry, if candidates are Graduates/Post Graduates with prescribed percentage of marks or have qualified the Intermediate Level examination of The IInstitute of Company Secretaries of India / The Institute of Cost Accountants of India
Candidates who are Graduates/ Post Graduates in Commerce having secured in aggregate a minimum of 55% of the total marks or its equivalent grade in the examination conducted by any recognized University (including Open University) by studying any three papers carrying a minimum of 50 marks in a semester/year and cumulatively 100 or more marks over the entire duration of the concerned course out of Accounting, Auditing, Mercantile Laws, Corporate Laws, Economics, Management (including Financial Management), Taxation (including Direct Tax Laws and Indirect Tax Laws), Costing, Business Administration or Management Accounting or similar to the title of these papers with different nomenclatures or other than those falling under Commerce stream having secured in aggregate a minimum of 60% of the total marks or its equivalent grade in the examination conducted by any recognized University (including Open University) or Candidates who have passed the Intermediate level examination conducted by The Institute of Cost Accountants of India or by The Institute of Company Secretaries of India are exempted from qualifying Foundation and can register directly to Intermediate Course.
There are six papers in Intermediate level
Group 1
paper 1 Advanced Accounting (100 marks)
Paper 2 Corporate and Other Laws (100 marks)
Paper 3 Taxation
Section A - Income-tax Law (50 Marks)
Section B - Goods and Services Tax (GST) (50 Marks)
Group 2
Paper 4 Cost and Management Accounting (100 marks)
Paper 5 Auditing and Ethics (100 marks)
Paper 6A Financial Management (50 Marks)
Paper 6B Strategic Management (50 Marks)
Self Paced Online Modules
SET A Corporate and Economic Laws (100 Marks) [Compulsory]
SET B Strategic Cost Management and Performance (100 Marks) [Compulsory]
SET C Elective (100 Marks) (Choose one module)
Risk Management Sustainable Development and Sustainability Reporting Public Finance and Government Accounting The Insolvency and Bankruptcy Code, 2016 International Taxation The Arbitration and Conciliation Act, 1996 Forensic Accounting Valuation Financial Services and Capital Markets Forex and Treasury Management
SET D Towards developing inherent traits of (100 Marks) CA students and incorporating Multi disciplinary approach envisaged in NEP, 2020] (Choose one module) The Constitution of India & Art of Advocacy Psychology & Philosophy Entrepreneurship & Start-Up Ecosystem Digital Ecosystem and Controls
CA Final Examination
After successfully passing Intermediate Examination, a student has to register for Final Course and Self-Paced Online Modules. The Final Course consists of two Groups - Group I and Group II. Each group consists of three papers.
Group 1
paper 1 Financial Reporting (100 marks)
Paper 2 Advanced Financial Management (100 marks)
Paper 3 Advanced Auditing, Assurance and Professional Ethics (100 marks)
Group 2
Paper 4 Direct Tax Laws and International Taxation (100 marks)
Paper 5 Indirect Tax Laws (100 marks)
Paper 6 Integrated Business Solutions (100 marks)
(Multi-disciplinary case study involving Papers 1 to 5 at the final level along with Self-Paced Online Modules Sets A and B and Strategic Management)