CA Syllabus: Course Structure & Subjects for All Levels

The CA syllabus is governed by the Institute of Chartered Accountants of India (ICAI) and is structured into three progressive levels: Foundation (4 papers), Intermediate (6 papers across 2 groups), and Final (6 papers across 2 groups plus 4 self-paced online modules), alongside mandatory 2-year practical training (articleship).

Total course expenditure ranges between ₹80,000 and ₹1,00,000 including registration and mandatory training fees. Prospective candidates will find a complete breakdown below covering level-wise subjects, paper structures, exam patterns, practical training rules, recommended reference books, and step-by-step admission procedures for 2026.

Chartered Accountant (CA) Subjects Year-wise

CA Foundation is the entry-level examination comprising 4 papers worth 100 marks each. The Foundation exams are conducted thrice a year in May, September, and January.

CA Intermediate requires a mandatory study period of 8 months after clearing Foundation or entering directly. The curriculum consists of 6 papers divided into Group 1 and Group 2, with exams conducted twice a year.

CA Final comprises 6 papers divided into Group 1 and Group 2, alongside 4 self-paced online modules. Candidates must qualify these self-paced modules before becoming eligible for the CA Final examination.

Chartered Accountant (CA) Practicals and Projects

Practical exposure is a core component of the ICAI curriculum. Candidates are required to undertake a mandatory 2-year full-time practical training period (Articleship) post-clearing both groups of CA Intermediate. This training provides direct workplace learning in auditing, direct taxation, GST compliance, financial reporting, and corporate advisory services under a practicing CA firm or registered corporate organization.

In addition to Articleship, candidates must undergo compulsory orientation and computer modules run by ICAI. The Integrated Course on Information Technology and Soft Skills (ICITSS) must be completed before commencing practical training. During Articleship, candidates complete the Advanced ICITSS (AICITSS) and pass the self-paced online modules (SETS) to earn full eligibility for the CA Final examination.

CA Exam Assessment Pattern and Passing Rules

• Question Pattern: CA Intermediate exam question pattern consists of 30% case-study based MCQs and 70% descriptive questions in all papers.
• Individual Passing Marks: Candidates must secure at least 40% in each individual paper.
• Group Aggregate: Candidates must achieve a 50% aggregate score across the group to pass.
• Paper Exemption: Scoring 60% or more in any paper grants an exemption for that paper for the immediate next 3 exam attempts.

Objective MCQs in CA Foundation Paper 3 and Paper 4 carry 25% negative marking for wrong answers.

How to Apply for Chartered Accountant (CA) Admission in 2026: Step by Step

1. Check Eligibility: Ensure Class 12 completion for Foundation route, or Graduation (55% Commerce / 60% Non-Commerce) for Direct Entry route.
2. Register for CA Foundation: Enroll with ICAI Board of Studies after Class 10/12 and pay the ₹9,800 registration fee at least 4 months prior to exams.
3. Appear for CA Foundation Examination: Clear all 4 Foundation papers with a minimum of 40% in each paper and 50% aggregate.
4. Register for CA Intermediate & Complete ICITSS Training: Pay ₹18,000 registration fee, fulfill 8-month study period, and undergo ICITSS soft skills & IT training.
5. Pass CA Intermediate & Begin 2-Year Practical Training (Articleship): Pass both groups of CA Intermediate and register for mandatory 2-year articleship in a firm or industry.
6. Complete Self-Paced Modules (SETS) & AICITSS Training: Qualify four self-paced online modules and undergo AICITSS training during practical training.
7. Register for and Clear CA Final Examination: Pay ₹22,000 registration fee and clear both Group 1 and Group 2 of CA Final to qualify as a Chartered Accountant.

Completing all mandatory exam levels and practical training modules through ICAI allows candidates to successfully qualify as Chartered Accountants.

FAQs

What is the syllabus of CA exams?

The CA syllabus spans 3 levels: Foundation (4 papers in accounting, law, math, economics), Intermediate (6 papers across 2 groups in advanced accounting, tax, law, audit, FM & SM), and Final (6 papers across 2 groups plus 4 self-paced online modules).

How many subjects are in CA chartered accountant?

There are 16 core exam papers in total: 4 in CA Foundation, 6 in CA Intermediate (2 groups), and 6 in CA Final (2 groups), plus 4 self-paced online evaluation modules.

What are the fees for CA courses in India?

Registration fees are ₹9,800 for Foundation, ₹18,000 for Intermediate, and ₹22,000 for Final. Total expenditure including training ranges from ₹80,000 to ₹1,00,000.

Which book is best for CA?

Key recommended books include Tulsian & Taxmann for Foundation Accounting, Girish Ahuja & Ravi Gupta for Direct/Indirect Taxes, and B Saravana Prasath for CA Final Cost Management.

Is CA Intermediate easy or hard?

CA Intermediate is considered moderately tough as it requires mastering 6 core technical subjects with a 30% MCQ and 70% descriptive assessment format, requiring 8 months of mandatory study.

Can I crack CA in 1 year?

No, you cannot complete the entire CA course in 1 year. The full course takes 4.5 to 5 years via the Foundation route and 3 to 3.5 years via Direct Entry due to mandatory study periods and 2 years of practical training.

Written by Nishit Kumar

Nishit Kumar is a senior EdTech industry leader with over a decade of experience in building and scaling education platforms, shaping their product, content, and growth strategy. At FindMyCollege, Nishit oversees content and editorial strategy, guiding topic selection and content frameworks to ensure accuracy, relevance, and student-first value across the website.

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