The Chartered Accountancy profession in India boasts a lengthy history, originating in 1949 with the establishment of the Institute of Chartered Accountants of India (ICAI) through a parliamentary act. Since its start, this profession has evolved to fulfil the changing demands of the business world. Entrusted with statutory and nurturing the CA profession, ICAI has played an important role in ensuring its growth and relevance in this dynamic financial world. Are you one of those who aspires to become a CA? Are you looking for something to help you foresee an entire CA journey?
Then you have landed on the right page as we are here with the four-step journey to how to become CA professional to make you conclude – that it is the right professional for you and that you are an ideal candidate to complete this course successfully. Making a career as a Chartered Accountant (CA) is similar to going on a thrilling financial adventure! CA aspirants require a passion for the numbers and a curious mind. You are on the correct article if you are looking at how to become a CA after the 12th. This article shall take you through the path of becoming a CA and indeed furnish the skills and qualifications for a CA.
We indeed furnish some suggestions for the CA aspirants to assist you in becoming a successful CA. This herd mentality and blind choices can under-utilize their talents and potential, that’s why it is important for students to first gain knowledge of all available career options before opting for one.
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What is CA Profession Overview in India
A Chartered Accountant (CA) is a professional designation awarded to accounting experts who have completed education and training in financial management, auditing, taxation, and business strategy. They provide financial services, financial reporting, auditing, tax planning, and consulting for businesses and individuals. They comply with ethical standards and regulatory requirements, ensuring the precision and integrity of financial information. Chartered Accountants in the finance industry are highly respected for their expertise, professionalism, and ability to furnish strategic financial advice, playing a significant role in the economic health of businesses and economies.
The cost of this professional training is not much expensive compared to the other programs, the only thing to keep in mind is the devotion of time- It takes 4 years to complete this professional course. A CA uses distinct roles in his/her profession.
We have listed some of the functions below:
Accountancy– Writing the reports and financial documents of smaller club receipts. Prepares the complex and comprehensive accounts of major public limited corporations.
Auditing- Auditing assists in assuring that the financial records of the consumers are good with the pertinent principles of auditing their accounts.
Cost accountancy– A CA can propose cost advice data, enforce cost management policies, and assist in monitoring the cost of proper sales.
Taxation– The valuation of tax is related to the financial statements. The Chartered Accountant with expertise in accounting is in an advantageous role to draw up tax returns, convey the taxes for the income tax authorities, and assist his clients with general tax guidance.
Management– Every top management role within the Institute’s business and industry sectors is supported by its own corporate directors.
Investigative– Chartered accountants are invited to perform inquiries into the financial state of the corporation to issue new shares, buy or sell, or finance the firm, and determine whether revenues, reconstructions, and amalgamations can be improved or lowered.
Special Corporate Activities– The services of CAs are indeed pursued in cases like details, funding arrangements, and the liquidation of limited firms.
Required Educational Qualification for Chartered Accountants (CAs)
You can begin your path to becoming a chartered accountant either after finishing your 12th grade or upon completing your undergraduate or postgraduate studies. In either scenario, the pathways are alike; however, if you’re a graduate or postgraduate, there are certain steps you can bypass, as they are only required for others.
Importance of CAs in the Financial Ecosystem
Chartered Accountants (CAs) in the intricate web of the financial ecosystem, appear as the unsung heroes, wielding their calculators like caped crusaders of commerce. They might not wear tights (thankfully), but their influence on businesses and economies is somewhat superhuman. Chartered accountants fulfil various crucial roles that support both adherence to tax laws and offer strategic financial guidance, which is vital for the stability and growth of the financial sector.
Here are some key points on why CAs are important
- Guardians of Compliance: CAs ensure to have accurate financial statements and indeed comply with the complex statutory. Rules are essential in the financial game.
- Tax Wizards: CAs can transfer complex tax laws into strategic plans that save the money of the businesses.
- Risk Managers Extraordinaire: Compared to the audit they identify the risk related to finance more quickly. Their expertise assists organizations in managing risks similar to a skilled matador in a bullring.
- Business Whisperers: Serving as reliable advisors, Chartered Accountants help businesses navigate the complexities of financial performance and strategic planning. It is identical to a GPS that one company owns for finances with certain recalculating moments.
- Fraud Detectives: CAs hold the skill to fetch the fraud and misconduct. These skills help them maintain businesses related to finance.
- Economic Powerhouses: CA’s implementation of transparency and compliance contributes to the overall economic stability, encouraging growth and investment similar to giving the economy a hearty pep talk!
- Ethics Enforcers: CAs complying with the stringent code of ethics ensure that businesses function with integrity. They serve as the guiding principle in a world that can often seem like it’s losing its balance.
- Global Navigators: Armed with a thorough knowledge of international accounting standards, Chartered Accountants assist businesses in exploring global markets without facing the financial consequences of being unprepared.
A Chartered Accountant’s Roles & Responsibilities
CA’s are professionals who can easily find jobs in various domains of the economy. They manage the finances of an entity, providing finance-related advice, writing up accounts, preparing financial statements, financial analysis, Taxation and cost accountancy, and helping with wealth management. They can provide their services to a business, individual, or government.
There are endless opportunities to work as a Chartered Accountant. Whatever the industry, every organization needs finance management and Chartered Accountants are the solution. A chartered accountant’s role is the management of financial matters. Some of its role’s relevant tasks are-
The most simple reason for pursuing a career in Chartered Accountancy is that it is a highly lucrative and secure profession. Money is like gasoline for the whole world and every business house needs a helping hand to manage their finances, tax filing, and audits.
Scope of Chartered Accountancy
There are endless opportunities to work as a Chartered Accountant. Whatever the industry, every organization needs finance management and Chartered Accountants are the solution.
A chartered accountant can work in the following sectors:
- Accounting and bookkeeping: For keeping precise financial records of clients CAs are responsible. The same comprises handling the income and expenses, preparing tax returns, and ensuring compliance with tax laws and regulations.
- Auditing: Also the financial statement audits are being performed by the Chartered accountants to ensure that they are precise and comply with the norms of accounting.
- Financial Planning and Analysis: CAs assist individuals and businesses plan their finances creating informed decisions for investments, equity, and debt financing. To assist clients in comprehending their better financial situation they furnish financial analysis and projections
- Risk Management: In managing financial risks Chartered accountants also have a crucial role for their clients.
- Business Consulting: Guidance and advice are also furnished by CAs on distinct aspects that include cash flow, budgeting, cost management, and internal controls.
- Businesses and Industries: Organizations engaged in distinct sectors, that is in manufacturing and technology provide specific services.
- Chartered Accountant Firms: Accounting firms are said to be the firms that furnish the financial advice, tax, and auditing services.
- Consultancy Firms: Businesses that are furnished with advice and solutions from Professional organizations are said to be the Consultancy firms.
- Institutions: Reputation Organizations, like universities, hospitals, and government organizations that fulfil the customers’ useful needs.
- Capital Market Services: Services furnished before investors for the buying and selling of securities, along with stocks and bonds.
- Independent Practice: Service providers without holding an affiliation with a larger company
A CA is a financial expert who furnishes distinct services to assist individuals and businesses in managing their finances.
Professional specializations for Chartered Accountants (CAs)
Specialization Areas for Chartered Accountants (CAs)
To specialize in distinct areas that propose unique career paths and challenges Chartered Accountants (CAs) have the chance. Certain specializations include auditing, where professionals evaluate financial statements for accuracy; taxation, concentrating on tax planning and compliance; and forensic accounting, which comprises investigating financial discrepancies and fraud. Additional areas comprise management accounting, providing strategic insights for business decisions, and financial advisory, advising clients in investments and risk management. Each specialization permits the CAs to deliver their skills and adapt to distinct requirements of businesses and individuals in financial terms.
Demand for Chartered Accountants
As per an article published in the Times of India, in April of 2018, the total number of CAs was 2.82 lakh in India and from this 2.82 lakh, only 1.25 lakh were in full-time practice. This means that only 44% of the total CAs were actively working. The notable fact is that in India total number of taxpayers is 68 million and more and more businesses are being set up every year, thus it is quite clear that the demand for CAs is higher, and it is not going to decrease soon.
So, the present time is the perfect time to seize all the opportunities and pursue a highly beneficial career. Various employment opportunities are immense and they will grow soon as more startups and businesses are being established.
Advantages and Disadvantages
Advantages | Disadvantages |
High Pay Scale | Learning Period never ends |
High demand job | Long monotonous working hours |
Endless of opportunities | Will have to difficult Deadlines |
Stable income | Lots of stress |
The path to becoming a chartered accountant is tough but clear without any confusion. This profession provides stability, steady growth, and a high pay scale. But it requires always up-to-date knowledge and details of every financial transaction. Additionally, this profession also requires constant learning and studying.
Chartered Accountants have to take care of certain deadlines that need to be met at the end of each financial year and during that time this job can be stressful. Every profession has its pros and cons, and so does chartered accountancy, but to reach a conclusion you have to dive deep to figure out whether this profession suits you or not.
Required Educational Qualification for Chartered Accountants (CAs)
You can begin your path to becoming a chartered accountant either after after your 12th or after completing graduation or post-graduation studies. In either scenario, the pathways are alike; however, if you’re a graduate or postgraduate, there are a few steps you can skip, they are mandatory only for someone who has just passed out of high school.
After 12th: Foundation course route
After clearing your 12th class you will have to pass a series of tests. Below we are engraving a list of exams you need to clear in the given order after clearing 12th.
- CA Foundation course previously known as the Common Proficiency Test (CPT)
- Integrated Course on Information Technology and Soft Skills (ICITSS)
- CA Intermediate (previously known as IPCC or Integrated Professional Competence Course)
- Articleship (3-year training)
- Advanced Integrated Course on Information Technology and Soft Skills (AICITSS)
- FC (Final course)
So, you need to go through all the above-mentioned courses and exams step by step.
Here’s how you have to go about it.
- After passing 12th enroll yourself in the CA foundation course.
- Complete the study period of 4 months and appear in the CA Foundation Exam.
- After clearing the CA Foundation Exam, Enrol in the CA Intermediate Course.
- Before your articleship, complete 4 weeks of the Integrated Course on Information Technology and Soft Skills (ICITSS).
- Complete the 8-month study course of CA Intermediate and appear for the exam. There will be 2 sets of exams, you must pass at least one before proceeding.
- Join 3 years of article training after clearing any group of CA Intermediate exam and complete ICITSS before starting your articleship.
- Clear the remaining group of CA Intermediate Exam (if any).
- Enrol yourself for the CA final course.
- Complete a 4-week Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) in the last two years of your articleship and before appearing for the final exam.
- Appear for the final examination either after completing your articleship or during the last 6 months of that.
- Complete your article training, if you decide to appear for the final exam during your articleship.
- Clear CA Final Exam.
- After passing the exam, enrol yourself as a member of ICAI to be designated as a “Chartered Accountant”.
After Graduation or Post-Graduation: Direct Entry Route
If you have completed your graduation or post-graduation and now want to become CA (Chartered Accountant), the path is quite similar to the one mentioned above.
But, you can only pursue this path if you have scored at least 55% aggregate in your commerce graduation/post-graduation, or at least 60% if you are not a commerce graduate/post-graduate.
If you are eligible to pursue this path, then the step by step procedure that you need to follow is provided below.
- Enroll in the CA Intermediate Course.
- Before your articleship, Complete 4 weeks of integrated courses on Information Technology and Soft Skills (ICITSS).
- Register for 3 years articleship or practical training.
- After 9 months of your practical training, appear for the CA Intermediate Examination.
- There are two groups of CA Intermediate Examination, clear both.
- Register for the CA Final Course.
- In the last two years of your articleship and before appearing for the final exam, complete 4 weeks of the Advanced Integrated Course on Information Technology and Soft Skills (AICITSS).
- Appear for the final exam either after completing your articleship or in the last 6 months of it.
- Complete your 3-year training.
- Clear CA Final Examination.
- After passing the exam, enrol yourself as a member of ICAI to be designated as a “Chartered Accountant”.
Steps To A Chartered Accountant Exams
One can start his journey to become a certified chartered accountant just after passing 10th or 12th or even after graduation. The eligibility for the same is:
- Qualification in Senior Secondary Examination (10+2) and Entrance test for CA.
- Graduation or Post-graduation in commerce with an aggregate of 55% by appearing for three papers- Auditing, Accounting, Mercantile Laws etc.
- Graduation in another stream with an aggregate of 60% or more.
Four Steps to Become a CA in India:
Step 1. Registration for the CA Foundation Course
Step 2. Registration for The Intermediate Course 2020
Step 3. Enrollment for Articleship
Step 4. Registration for CA Final 2020
Step 1: CA Foundation Course
To register for the CA Foundation course, you first need to check your eligibility i.e. 12th standard qualification in any stream with a minimum aggregate of 33%.
If you are eligible, you can fill out an online form on the official website of ICAI and get a registration number, user ID and password.
After the registration, you have four months to prepare for the foundation exam which is held twice a year- one in May and another in November for which the CA Foundation exam forms are filled in December and June respectively, to get an admit card which is mandatory for appearing for the exam or entering the examination centre.
A total fee of INR 11300 has to be paid by the applicant and this includes registration fees, online form fees, examination fees, and journals for members & students.
Paper’s Pattern
There are two subjective-type papers and two objective-type papers on four subjects which are as follows:
- Paper 1: Principles and Practice of Accounting
- Paper 2: Business Laws and Business Correspondence and Reporting
- Paper 3: Business Mathematics and Logical Reasoning & Statistics
- Paper 4: Business Economics and Business and Commercial Knowledge
Each subject carries 100 marks and a minimum of 40% marks in each subject and 50% aggregate is required to qualify for the CA Foundation level.
Step 2: The Intermediate Level
The intermediate level can be reached directly after graduation or post-graduation and also by qualifying CA Foundation level if you have started your journey to become a Chartered Accountant after the 12th.
You can register for the Intermediate exam in March and September and appear for the exam in November and May, respectively, so you get 9 months for the preparation. You can register for the CA Intermediate exam form by filling out an application form online and downloading the Admit card.
Exam Pattern
The exam paper for the Intermediate Course is divided into two groups – both groups include 4 subjects of 100 marks each and hence make a total of 8 subjects of 800 marks.
Subjects in each group are as follows:
Group 1
Paper-1: Accounting (100 Marks)
Paper-2: Corporate Laws & Other Laws (100 Marks)
- Part I: Company Law (60 Marks)
- Part II: Other Laws (40 Marks)
Paper-3: Cost and Management Accounting (100 Marks)
Paper-4: Taxation (100 Marks)
- Section A: Income-tax Law (60 Marks)
- Section B: Indirect Taxes (40 Marks)
Group 2
Paper-5: Advanced Accounting (100 Marks)
Paper-6: Auditing and Assurance (100 Marks)
Paper-7: Enterprise Information Systems & Strategic Management (100 Marks)
- Part I: Enterprise Information System(50 Marks)
- Part II: Strategic Management (50 Marks)
Paper-8: Financial Management and Economics for finance(100)
- Part I: Financial Management( 60 marks)
- Part II: Economics of Finance(40 marks)
A candidate has to pay a total of INR 27200 for the intermediate course for both groups. For the single group, a fee of INR 23200 is applicable.
Students of intermediate have to take four weeks of ICITSS training which can be taken after clearing any of the one group of the two. Once both the groups are qualified and training is completed, the candidate becomes eligible for CA final level.
Step 3: Articleship And Finals
This is the final phase which consists of practical experience as well as theoretical exams.
Articleship –
The aspirant who has cleared any of the two groups of the intermediate is eligible to get registered for Articleship and the practical training can be started as soon as both groups are cleared.
While undergoing 3 years of mandatory training or Articleship, you start earning a stipend and can register for the Final level in the last 6 months of practical training by filling out the CA Final exam form online.
Although there is no due date for the CA final course registration, registration is compulsory to appear for final exams which are held in May and November.
The total fee of INR 32300 (22000+3300+7000) is charged for both the groups of CA final and includes registration fees, examination fees, and GMCS fees.
The final course is categorised into two groups with 4 subjects under each group and 100 marks for each subject. 50% marks in aggregate or 40% marks in all subjects are mandatory to qualify for the exams.
The Subjects for the Final level are as follows:
Paper 1: Financial Reporting
Paper 2: Strategic Financial Management
Paper 3: Advanced Auditing and Professional Ethics
Paper 4: Corporate and Economic Laws
Paper 5: Strategic Cost Management and Performance Evaluation
Paper 6:
- Risk Management
- Financial Services and Capital Markets
- International Taxation
- Economic Laws
- Global Financial Reporting Standards
- Multidisciplinary Case Study
Paper-7: Direct Tax Laws and International Taxation
Paper-8: Indirect Tax Laws
Read Also: Get A Professional Website To kick-start Your CA Career
CA Certification Requires the Following:
Get a degree: from an accredited university complete an accounting or finance degree
Pass the Common Proficiency Test (CPT): The CPT is an entry-level test conducted via the Institute of Chartered Accountants of India (ICAI).
Pass the CA Foundation exam: The same is the 1st phase of the CA program.
Pass the CA Intermediate exam: This is the 2nd phase of the CA program and takes two years to complete.
Pass the CA Final exam: With topics including auditing, taxation, and financial reporting the same is the final stage of the CA program.
Complete an Integrated Professional Competence Course (IPCC): The same course comprises theoretical and practical training.
Take practical experience: An articleship provides you with the opportunity to acquire practical experience.
Chartered Accountants are financial consultants, auditors, and taxation management advisors who assist businesses, individuals, and financial institutions.
Jobs for Chartered Accountants in India
There are huge opportunities for Chartered Accountants in India. Take a look at an inclusive list of vacancies for Chartered Accountants in India as of September 2019:
Jobs | Naukri | Indeed | Monster | Total | |
Financial Accounting | 4278 | 2221 | 7991 | 20000 | 34490 |
Auditing | 35647 | 405 | 917 | 568 | 37537 |
Tax Management | 190 | 256 | 30300 | 480 | 31,226 |
Cost Accounting | 594 | 560 | 5337 | 236 | 6727 |
Job roles in Chartered Accountancy
Tasks | Responsibilities |
Financial Accounting | Manage Accounts, Manage Taxes, Perform Internal Audits, Manage Salaries & Wages, Send Invoices, |
Auditing | To conduct a statutory audit as per Companies Act, Internal Audit |
Cost Accounting | Expenditure Control, Forecasting, Budgeting and Controlling, |
Tax Management | Advice on taxes as business plans change |
Consultancy | Corporate law advice on financial aspects, business advice about profits, project planning, information systems management, extension and more, |
Chartered Accountant Salaries
Chartered Accountancy is a very high-paying job, and that’s why the average salary of a CA in India is around ₹ 7 lakh. However, just like any other profession, the salary depends on the years of experience. Here are some details from AmbitionBox:
Experience | Annual Average Salary |
1-4 years | ₹3 lakh to ₹11 lakh |
5-9 years | ₹4.5 lakh to ₹20 lakh |
10-19 years | ₹6 lakh to ₹25 lakh |
Chartered accountant Skills
Skills | Details |
Communication | Ability to explain complex financial information to non-CA associates. |
Commercial Awareness | An understanding of the day-to-day changes in the business world affecting organizations. |
Ethics | CAs deal with money and being professional and trusted by companies requires great ethics. |
Analytics | It is a profession of numbers and hence, it requires great analytical skills to make the right business decisions. |
Self Motivation | CA needs to work continuously and learn at the same time. It requires self-motivation to learn and adapt. |
Chartered Accountant Tools and Resources
Charted accountants were using manual logs and registers to keep a record of everything related to finance, accounts, and business, but those days were gone now. However, digitization changed it as well. Especially with automation and SaaS-based tools.
There are various tools and software available on the Internet that allow Chartered Accountants to maintain accounts and perform all kinds of tasks online.
Knowledge Base
Chartered Accountants need to stay up-to-date with the latest information, changes and all the guidelines. Additionally, people who are preparing for CA need valid resources to gain all the knowledge and what can be better than the official website icai.org Below is a list of some important links that you will find helpful.
Chartered accountancy Blogs
Some popular finance and chartered accountant blogs are listed below:
- CA Blog India
- Chartered Club
- SAG Infotech
- Apna Plan
- Subramoney
- TaxGuru
Chartered Accountancy Books
Looking for some trustworthy chartered accountancy books? Some of them are the following:
- CA Foundation Scanner Cum Compiler by Dr S.K Agrawal
- Business Laws by Dr V.K. Jain
- Principles and Practice of Accounting by DR S.K Agrawal
- Business Mathematics Logic Reasoning & Statistics by Kailash Thakur
- Business Laws by Dr V.K. Jain and CA Shashank S. Sharma
- Business Economics and Business & Commercial Knowledge by Dr P.M Salwan and Dr C.B Gupta
Business Correspondence & Reporting By Dr C.B. Gupta
Tips to Get a Chartered Accountant Job
Becoming a CA is a great achievement but there is one more thing that is equally important, Getting the right job!
To get the job that suits you, review your interests and match your overall personality. Every employer looks for the knowledge and skill set of an employee. Thus work on them to seize the most profitable opportunity.
There are some common traits you need to work on to get the dream job
Best Successful Top CA Firms in India
Here are know our are providing a list of the most popular Top Chartered Accountants Firms available in India to date, along with a detailed.
- Deloitte –
- PWC –
- KPMG –
- Ernst & Young (known as EY) –
- BDO International –
- Grant Thornton International –
- RSM International –
- SS Kothari Mehta & Co
- Lodha & Co.
FAQ for the CA Course New Scheme of Education and Training
Q1. What is the incorporation of the New Scheme of Education and Training?
Ans: On CA Day, i.e. 1st July, 2023 the New Scheme of Education and Training has been launched.
Q2. What is the CA Course structure under the New Scheme of Education and Training?
Ans: The New Scheme of Education and Training has three levels Foundation, Intermediate and Final including Self-Paced Online Modules.
Q3. What is the method to register as per the New Scheme of Education and Training?
Ans: The students are required to enroll for the Foundation/ Intermediate/ Final level under the New Scheme of Education and Training through Self Service Portal (SSP) at the link https://eservices.icai.org/.
Q4. Where can We Write for any Additional Queries?
Ans: For additional queries, you can write to the Board of Studies (Academic) at bos.nset@icai.in.
Q5. At what time can I enroll for the Foundation course?
Ans: After passing the class 10th Examination the candidates may enroll in the Foundation course which shall be conducted by an examining body made under law in India or an examination acknowledged by the Central Government or the State Government as equivalent thereto.
Q6. When shall I obtain the Study Material for the Foundation Course?
Ans: On the BoS Knowledge Portal Study Material for the Foundation Course will be available at the link https://www.icai.org/post/new-scheme-of-education-and-training after the launch of the New Scheme of Education and Training on 1st July 2023. For ordering on the Centralized Distribution System (CDS) Portal hard copy of the study material will be available on the confirmation of registration in the Foundation course.
Q7. In what way can I register for the Intermediate course?
Ans:A candidate can enroll for an Intermediate Course through either of the following two routes:
- Foundation Route
- Direct Entry Route
Q8. I am Pursuing the last year of Graduation. How can I join the CA Course?
Ans:Through Direct Entry Route you can enroll provisionally for the CA intermediate course. Post-finishing Graduation with the required marks and finishing 8 months of the study period in the intermediate course from the provisional registration date, you shall be eligible to appear in the Intermediate examination.
Q9. What is the validity period of the registration of the student in the Intermediate course?
Ans: The registration validity period in the intermediate course is for 5 years from the date of registration in the Intermediate course which can be revalidated for 5 years with the revalidation fee of Rs 400. The permission for revalidation is only once for the intermediate course.
Q10. At which period can I enroll for the Final course?
Ans:After passing both the groups of the Intermediate examination the student can register for the Final Course. Students would also be registering for Self-Paced Online Modules during registration for the Final course.
Q11. What shall be the way of assessment in the Final examination?
Ans:Assessment for Paper-6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management) which is entirely case study-based, shall be an open-book examination. For all the other 5 papers the assessment shall be through closed book examination.
Q12. When can I start practical training?
Ans: After passing both the groups of the Intermediate Examination and completing 4 Weeks Integrated Course on Information Technology and Soft Skills (ICITSS), you can begin Practical Training.
Q13. How many leaves are allowed in the Practical training of two years?
Ans: An articled assistant can take 12 leaves in each year of practical training.
Note: For clear understanding you can also access the information on the linked PDF https://sirc-icai.org/pdf/FAQS . The PDF contains the Frequently Asked Questions (FAQs) on the New Scheme of Education and Training
Communication
Written and oral communication is of extreme importance for any job. As a Chartered Accountant (CA), you will have to interact with stakeholders, peers, and decision-makers, and therefore it becomes important that you be able to deliver your message professionally.
We wish you all the luck !
March 2, 2020
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