How to Become a Chartered Accountant (CA) After 12th Grade in Commerce: A Step-by-Step Guide

Embarking on a career as a Chartered Accountant (CA) is a prestigious and rewarding path for students who have completed their 12th grade in the Commerce stream. The journey involves rigorous training, examinations, and practical experience. As of 2025, the Institute of Chartered Accountants of India (ICAI) has updated certain procedures and timelines, making it essential for aspirants to stay informed.

Step 1: Register for the CA Foundation Course

The CA Foundation is the entry-level examination for aspiring CAs. After completing your 12th grade, you can register for this course. The registration is valid for three years, and you must complete a mandatory 4-month study period before appearing for the exam.

Subjects Covered:

  • Principles and Practice of Accounting
  • Business Laws and Business Correspondence and Reporting
  • Business Mathematics, Logical Reasoning, and Statistics
  • Business Economics and Business and Commercial Knowledge
Passing Criteria:
  • At least 40% marks in each subject
  • 50% aggregate marks in all subjects

Note: The CA Foundation exam is conducted three times a year. Candidates must register and apply separately for each session. The registration is valid for three years. 

Step 2: Clear the CA Intermediate Examination

Upon passing the CA Foundation exam, you can register for the CA Intermediate course. The Intermediate level is divided into two groups, each containing four papers. You can choose to appear for one group at a time or both groups simultaneously.

Subjects Include:

  • Advanced Accounting
  • Corporate and Other Laws
  • Taxation
  • Cost and Management Accounting
  • Auditing and Assurance
  • Strategic Management and Financial Management

Passing Criteria:

  • At least 40% marks in each paper
  • 50% aggregate marks in all papers

Note: The CA Intermediate exams are now conducted three times a year: January, May, and September. This change, effective from 2025, provides students with more flexibility in planning their attempts. 

Step 3: Undergo Article ship Training

After clearing one or both groups of the CA Intermediate exam, you must register for a three-year practical training program known as article ship. This training is undertaken under a practicing CA and provides hands-on experience in various aspects of accounting, auditing, taxation, and finance.

Key Points:

  • Duration: 3 years
  • Commencement: After clearing at least one group of the Intermediate exa
  • Mandatory for all CA aspirants

Note: The duration of article ship training has been reduced from three years to two years under the new scheme for some cases, but three years remain standard post-12th. 

Step 4: Register for the CA Final Course

During the last two years of your article ship, you can register for the CA Final course. This is the final step before becoming a CA.

Subjects Include:

  • Financial Reporting
  • Strategic Financial Management
  • Advanced Auditing and Professional Ethics
  • Corporate and Economic Laws
  • Direct Tax Laws and International Taxation
  • Indirect Tax Laws

Note: Before appearing for the CA Final exam, you must complete the Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) during the last two years of practical training but before taking the CA Final Examination.

Step 5: Clear the CA Final Examination

The CA Final exam is the ultimate test of your knowledge and skills. It is divided into two groups, each containing four papers. You can choose to appear for one group at a time or both groups simultaneously.

Passing Criteria:

  • At least 40% marks in each paper
  • 50% aggregate marks in all papers

Note: The CA Final exams are conducted three times a year: January, May, and September. This change, effective from 2025, aligns with the Intermediate exam schedule.

Step 6: Become a Member of ICAI

After successfully clearing the CA Final exam and completing your article ship training, you can apply for membership with the Institute of Chartered Accountants of India (ICAI). Upon approval, you will be recognized as a Chartered Accountant and can use the designation "CA" before your name.

Membership Fee: Approximately ₹2,500 annually.

Estimated Cost Breakdown

Stage Approximate Fee (₹)
CA Foundation Registration 9,000

CA Intermediate Registration 18,000

Article ship Registration 2,000

CA Final Registration 22,000

Other Expenses (Books, Coaching, Exam Fees) 50,000 – 80,000

Total Estimated Investment 1,00,000 – 1,50,000

Note: Fees may vary slightly; always check the latest updates on the ICAI website.




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