Foundation Phase
• Eligibility and Registration
– After passing Class 10, register with ICAI for the Foundation course
– Actually sit the exam only after completing Class 12
• Syllabus and Preparation
– Four papers: Accounting; Law & Correspondence; Maths & Reasoning; Economics & Commercial Knowledge
– Recommended study time: 200–300 hours over 6–8 months
• Exam and Passing Criteria
– Exams in May and November
– Minimum 40% per paper, 50% aggregate

Intermediate Phase
• Registration
– Once Foundation is cleared, enroll for Intermediate (both groups or one at a time)
• Syllabus Breakdown
– Group I: Accounting; Laws; Cost & Management; Taxation
– Group II: Advanced Accounting; Auditing; IT Systems; Strategic Management
• Study Plan
– 500–600 total hours of study
– Use ICAI materials plus optional coaching or online lectures
• Exam and Passing Criteria
– Held in May and November
– 40% per paper, 50% aggregate per group

Articleship Training (3 years)
• When to Start
– Immediately after passing either one group or both groups of Intermediate
• Training Structure
– Work under a practicing CA, rotating through audit, tax, finance and compliance
– Maintain logbooks and undergo periodic ICAI reviews
• Concurrent Learning
– Continue reading for Final during last 12–18 months of articleship

Final Phase
• Registration
– Enroll for CA Final once articleship has begun and both Intermediate groups are cleared
• Syllabus Breakdown
– Group I: Financial Reporting; Strategic Finance; Advanced Auditing; Corporate & Economic Laws
– Group II: Cost Management; Elective; Direct Taxes; Indirect Taxes
• Study Plan
– 700–800 hours of study alongside articleship duties
– Mix theory with practical case-studies and past-paper practice
• Exam and Passing Criteria
– Held in May and November
– 40% per paper, 50% aggregate per group

Mandatory Training Modules
• GMCS (General Management & Communication Skills) – 4 months, to be completed during articleship
• ITT (Information Technology Training) – duration as prescribed by ICAI
• Ethics and other ICAI-mandated courses

ICAI Membership
• Apply for Associate Membership (ACA) after clearing Final and completing full 3-year articleship
• Receive membership number and entitlement to “CA” designation

Post-Qualification Requirements
• Complete at least 20 hours of Continuing Professional Education (CPE) each year
• Attend ICAI seminars, workshops or approved online courses to stay current with accounting standards and tax laws