Chartered Accountancy ( CA) – Course structure , Fee and Syllabus
Chartered Accountancy is seen as the elite of finance profession . Every business and company small or
big needs a chartered accountant in their money related matters. They have a wide array of opportunities
in Business and Industry, Financial services or Individual practice.
The exuberant pay packets and ever increasing opportunities are just a tip of the iceberg.For a properly
oriented Chartered Accountant the sky is the limit.
The multi-faceted knowledge a chartered accountant enjoys through unique academic programme blended
with practical training is what the business and industry need in the advent of liberalisation, privatization
and globalisation of Indian economy. Chartered Accountants are better equipped to discharge accounting
and audit functions in a computerized business environment.
CA Course Structure
The Chartered Accountancy course has three levels :
First Stage : CA Foundation | CA CPT or CA Entrance ( Common Proficiency Test )
Second Stage : CA Intermediate / CA Intermediate | CA IPCC
Third Stage : CA Final
Scheme for CA Foundation | CA CPT / CA Entrance
Enrol for Common Proficiency Test (CA Foundation | CA CPT ) , after passing Class 10 examination.
Pass 10 + 2 examination and CA Foundation | CA CPT.
This is entry level test for Chartered Accountancy Course from Higher secondary level.. It is a Multiple
Choice Question-type exam, for 200 Marks, with 1 Mark for a correct answer and 0.25 negative mark for
a wrong answer. Student needs to score 30% marks in each subject and 50% of total marks to pass CA Foundation | CA CPT
exam. The test is divided into two sessions of two hours each .
Scheme of CA Intermediate | CA IPCC
Enroll for Group I or Group II or for both groups of CA Intermediate | CA IPCC on passing the CA Foundation | CA CPT Exam
Complete 9 months of Study Course from the date of CA Intermediate | CA IPCC registration,
Complete Orientation Course of one week spanning (35 hrs)
Complete Information Technology Training (100 hrs)
Appear and Pass in Inter Exams (Group - I has 4 Papers, Group - II has 3 Papers.)
Register for 3 years Articleship Training on passing either Group I or both the Groups of CA Intermediate | CA IPCC
Scheme of Direct entry ( CA Inter ) - For Graduates
The following categories of students are eligible to register directly for Intermediate (Integrated
Professional Competence) Course without passing the Common Proficiency Test (CA Foundation | CA CPT):-
1. Graduates or Post Graduates from Commerce stream having secured an aggregate a
minimum of 55% or other Graduates or Post Graduates having secured in aggregate a minimum of
60% of the total marks in the examination conducted by any recognised University (including
2. Candidates who have passed the Intermediate level examination of CWA or CS.
Students can directly enter in the Article ship of 3 years period after completing :
The Orientation Course of one week spanning (35 hrs)
The Information Technology Training (100 hrs)
Provisional Registration : Students who are pursuing the Final year of Graduation Course is eligible for
provisional registration to the Intermediate (Integrated Professional Competence) Course. Student should
submit required certificates within six months from the date of degree exam. During the period of
provisional registration, student can undergo and complete ITT or Computer Training and Orientation
course. The practical training can be started only on becoming a graduate with specified percentage of
marks. If student fail to produce the proof within the aforesaid period, his provisional registration will be
Scheme for CA Final
Appear and pass both group of CA Final exam during last 6 months of articled training after
completion of Both groups of CA Inter / CA Intermediate | CA IPCC.
Complete 3 years of Articled Training
Complete GMCS ( 15 days )
Enrol as a member of ICAI and designate as Chartered Accountant
Syllabus - Chartered Accountancy Course
Common Proficiency Test (CA Foundation | CA CPT)
Section A - Fundamentals of Accounting
Section B - Mercantile Laws
Section C - General Economics
Section D - Quantitative Aptitude.
Intermediate (Integrated Professional Competence) Course
GROUP-I GROUP- II
1. Accounting 5. Advanced Accounting
2. Business Laws, Ethics and Communication 6. Auditing and Assurance
3. Cost Accounting and Financial Management 7. Information Technology and Strategic
4. Taxation Management
GROUP- I GROUP- II
1. Financial Reporting 5. Advanced Management
2. Strategic Financial Accounting Management 6. Information Systems Control and Audit
3. Advanced Auditing and Professional Ethics 7. Direct Tax Laws
4. Corporate and Allied Laws 8. Indirect Tax Laws.
How to register ?
Students can download the application form from www.icai.org or the prospectus and application
form is available at the regional chapters. Students can also register online through www.icai.org .
Course and fees Amount Rs. Exam Fee
CA Foundation | CA CPT Registration fee 6,000 500(on-line application)
CA Intermediate | CA IPCC / DIRECT ENTRY ( Both
group) Registration fee
Articled Training registration Fee 2,000 --
Final Course Registration Fee 10,000 2,250
100 Hours Information Technology
35 Hours Orientation Programme 3,000 --
First GMCS Course to be undergone
during the 1st year of articled
training and Second GMCS Course
to be undergone after completion of
18 months of training but before
completion of articled training.
Career Opportunities For Chartered Accountants
Chartered Accountancy Course offers the students a dream career in the specialized areas of Accounting,
Auditing, Corporate Finance, Corporate Laws, Taxation. As practitioners of public accounting, CAs may
start Independent Professional practice or join any existing firm as a partner or staff member.
CAs play a vital role in assisting business and industry to improve the use of their resources, increase
their efficiency and achieve their objectives. This includes services like include financial management,
planning and financial policy determination.