How to Become a Chartered Accountant in India : Complete Step-by-Step Guide
Becoming a CA in 2026 is no longer just about memorizing tax codes; it’s about becoming a global financial strategist under the ICAI New Scheme of Education and Training. As the business world becomes more complex, the demand for professionals who can navigate international standards and digital finance is at an all-time high.
This how to become a Chartered Accountant in India guide provides a clear roadmap for students ready to join the elite membership of the Institute of Chartered Accountants of India (ICAI). Whether you are a high schooler or a graduate, the path is rigorous, but with the 2026 updates, it is more streamlined and tech-forward than ever before.
Table of Contents
Entry Routes: Choosing Your Starting Line
Before you begin, you must identify your entry point. There are two primary ways to start your journey, depending on your current educational status. Understanding the CA course eligibility is the first step in this CA course step-by-step process 2026.
| Feature | Foundation Route | Direct Entry Route |
|---|---|---|
| Ideal For | Class 12th Students / Aspirants | Graduates, Post-Graduates, or CS/CMA Inter cleared |
| Eligibility | Register after 10th; Appear after 12th | Commerce Grad (55%), Others (60%) |
| Exemption | None | Exempt from CA Foundation |
The Direct Entry Route to CA is a popular choice for students who pursue professional accounting after college, allowing them to save six months by skipping the entry-level exam.
Step 1: CA Foundation – Your Entry Point
The CA Foundation is your gateway to the profession. In 2026, the Foundation exam pattern focuses on four core papers that build your mathematical and analytical base.
Subjects
- Accounting
- Business Laws
- Quantitative Aptitude
- Business Economics
Exam Frequency
- Conducted three times a year: January, May/June, and September
The CA Foundation registration process 2026 requires a minimum of four months of study time after registration before appearing for the exam. Registration must be completed via the SSP portal.
Step 2: CA Intermediate – Diving Deeper
Once you pass the Foundation (or enter via Direct Entry), you reach the Intermediate level. The CA Intermediate new syllabus 2026 has been optimized from 8 papers to 6 papers, divided into two groups.
Before starting practical training, students must complete ICITSS training, a 4-week program covering:
- Information Technology (IT)
- Soft Skills (Orientation)
This ensures students are office-ready before beginning articleship.
Step 3: Practical Training (Articleship) – 2026 Rules
The biggest update under the New Scheme is the CA articleship duration 2026, reduced from 3 years to 2 years.
Key Conditions
- Articleship can start only after passing both groups of CA Intermediate
- It is a 100% exam-free period
During practical training under ICAI, students work under a practicing CA and receive a monthly stipend, which has increased under the 2026 guidelines.
Step 4: Self-Paced Online Modules (SPOM)
SPOM is the new gatekeeper of the CA course. During the 2-year articleship, students must complete Self-Paced Online Modules (ICAI).
| SET | Description |
|---|---|
| SET A | Corporate and Economic Laws (Compulsory) |
| SET B | Strategic Cost Management and Performance Evaluation (Compulsory) |
| SET C & D | Elective Specializations (Psychology, Constitution of India, Digital Ecosystems, etc.) |
Students must pass SET A and SET B with a minimum of 50% marks to become eligible for CA Final.
Check more about –
Step 5: CA Final – The Ultimate Challenge
After completing the 2-year articleship and clearing all SPOM modules, students reach the CA Final stage. The CA Final new syllabus 2026 consists of 6 papers.
A major highlight is:
- Paper 6: Integrated Business Solutions
- Multi-disciplinary case study paper
- Multi-disciplinary case study paper
Before appearing for CA Final exams, students must complete Advanced ICITSS (Advanced IT & Soft Skills).
Final Step: ICAI Membership & the “CA” Prefix
After passing both groups of CA Final, students can apply for the ICAI membership process. Upon approval, they officially become a Chartered Accountant.
Career options after membership:
- High-paying corporate jobs
- Apply for Certificate of Practice (COP) to start your own CA firm
Conclusion: Your Journey to the Top
The road to the “CA” prefix is demanding, but the rewards are lifelong. By understanding how to become a Chartered Accountant in India and following this structured process, students are not just preparing for exams—they are building a reputation for excellence.
Frequently Asked Questions (FAQs)
Use the Direct Entry Route, which allows you to skip CA Foundation and register directly for CA Intermediate, subject to minimum marks eligibility.
The duration is 2 years, provided both groups of CA Intermediate are cleared.
Yes, ICITSS (IT & Soft Skills) is compulsory after Intermediate registration and before starting articleship.
Three times a year—January, May/June, and September.
If all levels are cleared in the first attempt, the total duration is approximately 3.5 to 4 years (42–48 months).