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Chartered Accountant Guide: For students in the commerce stream, becoming a Chartered Accountant (CA) is one of the most prestigious and reliable career options. There is a demand across almost every sector for Chartered Accountants who possess expertise in financial matters, taxation, auditing, and accounting. Here is a comprehensive guide on how to become a CA after Class 12.

Who conducts the CA course and exams?
In India, the CA course is conducted by the Institute of Chartered Accountants of India (ICAI). While the course is considered challenging, qualifying for it opens up significant job and career opportunities for commerce students. A CA can handle critical responsibilities such as financial planning, tax management, accounting, auditing, reporting, and wealth management.

What are the steps to become a CA?
Step 1: Foundation
After passing Class 12, students can register for the CA Foundation course. The curriculum includes subjects such as Accounting, Business Law, Business Mathematics, and Business Economics. To pass this exam, it is mandatory to secure at least 40% marks in each subject and an aggregate of 50% overall.

Step 2: Intermediate
Upon passing the Foundation course, candidates proceed to the CA Intermediate level. Subjects taught at this stage include Taxation, Accounting, Auditing, Financial Management, and Corporate Law. Following this, students must complete mandatory training programs related to IT and soft skills.

Step 3 and Final Step: Articleship Training
Articleship training provides practical experience, allowing candidates to learn by working on actual finance and audit matters. During this period, students are also required to complete the Advanced Integrated Course on Information Technology and Soft Skills (AICITSS).

In the final stage of the articleship, candidates appear for the CA Final exam. The curriculum covers subjects such as Financial Reporting, Advanced Auditing, Taxation, Strategic Financial Management, and Corporate Law. It is worth noting that upon completing the final examination and articleship, candidates can obtain ICAI membership and officially become Chartered Accountants (CAs).

The Institute of Chartered Accountants of India has reopened the registration window for the CA Final November 2026 exam session. Candidates who were previously unable to complete their applications can now do so by visiting the SSP portal. The portal will remain open until 11:59 PM on August 5, 2026. The CA Final 2026 examinations are scheduled to begin on November 2. Admit cards will be issued only to those candidates who have successfully completed their registration.

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