Chartered Accountancy (CA): Full Form, List of Accountants in Delhi, Courses, Exams, Salary, Recruiters

Nikita Parmar

Chartered Accountancy Overview

Chartered Accountancy is a professional accounting, auditing, taxes, and financial assessment activity for an individual or a business. A Chartered Accountant is a designation given to an accounting professional who has gained certification from a statutory organization that he or she is prepared to handle accounting and taxes concerns for a firm. Filing tax returns, inspecting financial statements and business procedures, registering the firm with the government, keeping investment records, producing and evaluating financial reports and papers, and so on are all part of Chartered Accountancy.

Chartered Accountancy

Quick Facts about CA

  1. Women were allowed to be Chartered Accountant after sex disqualification(removal) act 1919.
  2. Mary Harris Smith was the first woman-chartered account in the word who was recognised by the Institute of Chartered Accountants in England and Wales.
  3. The pass percentage in 2021, in CA-final of students the new course was 1.41% and 6% for the old. The multiple unsuccessful attempts demotivate the aspirant resulting in dropouts.

Chartered Accountant (CA) Highlights

The following table shows the additional information about CA:


Detailed Information

CA Full form

Chartered Accountancy Course (CA course)

Conducted By

The Indian Institute of Chartered Accountants (ICAI)

CA Duration

3.5 – 5 years

CA course levels




Eligibility Criteria for Chartered Accountancy (CA)

To become a chartered accountant, a candidate must complete a training program and pass tests at various course levels administered by the Institute of Chartered Accountants of India (ICAI). The CA course has three primary course levels- Foundation, Intermediate, and Final. 

Chartered Accountancy

Eligibility Criteria for CA Foundation Route

To be eligible to sit for the Foundation test, the applicant must have passed Class 12 and completed four months of study following CA registration. Also, the aspirant must first register with the Board of Studies and complete four months of study.

Eligibility Criteria for CA Direct Entry Route

For direct enrollment into the CA Intermediate course, the candidate must meet the following qualifying requirements-

  1. Graduates/postgraduates from the Commerce stream with at least a 55% aggregate or comparable score can apply for this admission route. 
  2. However, they must have studied Accounting, Auditing, Mercantile Law, Corporate Laws, Economics, Management (including Financial Management), Taxation (including Direct Tax Laws and Indirect Tax Laws), Costing, Business Administration, Management Accounting, or something comparable.
  3. Graduates/postgraduates from non-commerce fields must have obtained a minimum of 60% aggregate or its equivalent grade in any recognized university examination (including Open University).
  4. Candidates who have completed the Intermediate level examinations administered by The Institute of Cost Accountants of India or The Institute of Company Secretaries of India are also eligible for direct admittance. 
  5. Such applicants are excluded from qualifying for the Foundation course and can enroll immediately in the Intermediate level.
  6. Candidates in their last year of graduation can also enroll on a provisional basis for the Intermediate course. 
  7. Such applicants' registration will be regularised only upon submission of final year mark sheets or passing certificates within six months after appearing in the final year graduation examination and successful completion of ICITSS (Orientation Course and Information Technology). 
  8. ICITSS can be taken and completed by a candidate during the provisional registration period (Orientation Course and Information Technology).

Chartered Accountancy: Why study?

There are following several reasons for pursuing the CA course and becoming a chartered accountant.  

  1. You should consider becoming a chartered accountant since it is a unique career that offers the following benefits. 
  2. Chartered Accountants (CA) are in high demand from a wide range of businesses, including banks, financial institutions, and enterprises.
  3. As a result, there are several job opportunities for Chartered Accountant applicants.
  4. Candidates who get a CA license can also establish their own auditing business and begin providing auditing services to clients.
  5. Candidates receive attractive beginning salaries ranging from INR 5,00,000 to INR 25,00,000 per year.
  6. Once seasoned, it can reach INR 75,00,000 per year, depending on the applicants' talents.

Also read more about ACCA- 

ACCA Course

ACCA Syllabus and Subjects

ACCA Salary in India

How to Become a CA?

A candidate gets certified as a Chartered Accountant (CA) after completing a series of processes. Candidates in this discipline look at how a company's financial obligations may be managed. To become a CA, candidates must go through a number of steps, including completing eligibility requirements, applying for and receiving the requisite degree, and so on. The following are the steps:

  1. Step 1: Students must apply for the CPT test, also known as the Foundation Course, by filling out an application. Students can take this exam while still in school.
  2. Step 2: After completing the foundation course, students must complete the IPCC Program, also known as the Intermediate Program. Students must pass their class 12 examinations to be eligible.
  3. Step 3: After finishing the IPCC course, candidates must complete a CA articleship. This internship lasts three years and is supervised by a professional accountant. This is an opportunity for them to practice accounting under the supervision of a chartered accountant.
  4. Step 4: Finally, you must finish the CA final course and pass the exams to become a certified Chartered Accountant. Candidates who are in the middle of their internship can apply for the course.

Chartered Accountancy

What exactly is the ICAI CA Exam?

In India, the ICAI administers CA examinations and certifies candidates as certified Chartered Accountants once they complete the three-level course. The following exams are given during the Chartered Accountancy course-

  1. The CA Foundation Exam (earlier known as Common Proficiency Test or CPT)
  2. CA Intermediate (IPC or Integrated Professional Competence) Exam
  3. CA Comprehensive Exam

The Common Proficiency Test or Foundation exam is the first step in the CA program, followed by the Intermediate and Final exams. The CA Foundation, Intermediate (IPCE), and Final exams are given twice a year, in May and November.

Chartered Accountancy

Chartered Accountancy Course: Steps for CA Certification

CA Foundation Route Entry Steps

The procedure for obtaining a Chartered Accountancy degree through the CA Foundation path is outlined below-

  1. After taking or passing the Class 12 exams, register with the Board of Studies (BoS).
  2. Complete four months of study (bi-annual registration: till June 30/December 31).
  3. Attend the Foundation test in May/November.
  4. CA Foundation course qualification. 
  5. Register for the Intermediate course with the BoS.
  6. Complete an eight-month study program.
  7. Appear and pass the Intermediate course in one or both groups.
  8. Complete a four-week integrated course on Information Technology and Soft Skills (ICITSS) after registering for the Intermediate course but before beginning the Practical Training.
  9. Register for three years of practical instruction after passing either or both of the CA Intermediate Groups.
  10. After passing both Groups of Intermediate Course, enroll in the CA Final Course.
  11. Complete the four-week Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) successfully during the final two years of Practical Training but before taking the Final Examination.
  12. Attend the final assessment during the final six months of practical training.
  13. Complete hands-on training.
  14. Pass both groups of the CA Final course.
  15. Become a member of the ICAI.

Read More: Best Courses After BCom.

Steps in the Direct Entry Scheme CA Intermediate

The two processes of the Direct Entry route at the Intermediate level to pursue a Chartered Accountancy degree from ICAI are as follows-

                a. For Graduates and Postgraduates who are eligible:- 

  1. Register for the Intermediate course with the BOS.
  2. Complete the four-week ICITSS successfully before beginning the Practical Training.
  3. Apply for the three-year Practical Training program.
  4. Appear in California After nine months of Practical Training, the intermediate test is given.
  5. CA Intermediate level qualification.
  6. After passing both groups of the Intermediate course, register for the CA Final Course. Complete a four-week AICITSS course successfully during the last two years of practical training but before taking the CA Final test.
  7. Attend the CA Final Exam during the last six months of Practical Training.
  8. Completion of Practical Training. 
  9. Qualify for both CA Final groups.
  10. Consider joining the ICAI.

Steps under the Direct Entry Scheme (Students who passed ICSI or ICAI Intermediate level examinations)

  1. Register for the Intermediate course with the BoS.
  2. Complete an eight-month study program.
  3. Appear and pass in any or both CA Intermediate groups.
  4. Complete the four-week ICITSS course successfully at any time after registering for the CA Intermediate course but before the start of the Practical Training.
  5. After passing one or both sections of the Intermediate course, register for three years of Practical Training.
  6. After passing both groups of the CA Intermediate level, enroll in the CA Final course.
  7. Complete a four-week AICITSS course successfully during the last two years of Practical Training but before taking the CA Final test.
  8. Attend the CA Final Exam during the final six months of Practical Training.
  9. Completion of Practical Training
  10. Qualify in both CA Final level groups.
  11. To begin practicing as a licensed Chartered Accountant, you must first join the ICAI.

Also read more about the Upcoming Bank Exams.

Why opt for Chartered Accountancy?

  1. Chartered accountants are in high demand from a wide range of businesses, including banks, financial institutions, and enterprises.
  2. As a result, CA candidates have a variety of work options, and CA certificate holders can start their own auditing firm and provide auditing services to their clients.
  3. The candidates' starting wages vary from INR 5,00,000 to INR 25,00,000 per year. After gaining expertise, it may rise to INR 75,00,000 a year, depending on the candidates' abilities.
  4. The CA is often seen as a well-respected profession for those with advanced degrees. Since the examinations are so tough to pass, only a few people can become CAs. There is, nevertheless, a high demand.

Chartered Accountant Course Important Dates 2023



ICAI CA Foundation, 2023

CA Registration Date

Upto 1st January 2023

ICAI Exam Date

June 24, 26, 28 & 30, 2023

ICAI Result Date

To be Announced

ICAI CA Intermediate, 2023

CA Registration Date

Upto 23rd February 2023

ICAI Exam Date

Group 1: May 3,6, 8 & 10, 2023

Group 2: 12, 14, 16 & 18, 2023

ICAI Result DateTo be Announced

ICAI CA Final, 2022

CA Registration Date

February 3rd, 2023

Result Date 

July 2023

ICAI Exam Date

Group 1: May 2, 4, 7 & 9, 2023

Group 2: May 11, 13, 15 & 17, 2023

Chartered Accountant Role

A chartered accountant has several tasks and responsibilities which are as follows: 

  1. Auditing is one of the CA's guiding principles. This task includes evaluating business financial documents as well as looking at account ledgers. It is the primary focus of many accounting firms.
  2. Tax Accounting is an important task that CAs must do. Taxation is a crucial aspect of running any business. They design tax plans and prepare personal and business income tax returns.
  3. Financial accounting is also handled by chartered accountants. They manage substantial financial concerns, as well as deal with suppliers and clients to discuss business.
  4. Budget Analysis - Chartered Accountants (CA) are also in charge of conducting budget analyses in order to create and implement financial arrangements for a company.
  5. Cost management is another task that CAs must complete. Management accountants assist in company account assessment and capital financial planning in a variety of businesses.

Also read more about How to Become an Investment Banker

Course & Syllabus for Chartered Accountancy

The papers covered at each level, as well as the marking methods (formally known as skill evaluation) of education and training at all levels of CA courses, are listed below-

CA Foundation Course Syllabus

The CA Foundation course consists of four papers. To qualify for this level of Chartered Accountancy, one must pass all four papers. The table below shows the concepts and topics covered in the four papers of the CA Foundation course-

CA Foundation Paper 

CA Foundation Course Syllabus

Paper 1

Principles and Practice of Accounting 


Paper 2

Section A: Business Laws

Section B: Business Correspondence and Reporting

Business Laws & Business Correspondence and Reporting.


Paper 3

Part 1: Business Mathematics and Logical Reasoning

Part 2: Statistics

Business Mathematics and Logical Reasoning & Statistics.

Paper 4

Part 1: Business Economics

Part 2: Business and Commercial Knowledge

Business Economics & Business and Commercial Knowledge.

Chartered Accountants in India

To practice professionally as a CA in India, you must have a Chartered Accountancy certification. To become a qualified Chartered Accountant, you must complete three levels of training developed by the Institute of Chartered Accountants of India (ICAI). The ICAI is a statutory organization in India that governs and upholds the profession of a chartered accountant. A candidate can pursue a Chartered Accountancy course either the Foundation Course Route or the Direct Entry Route under the Scheme of Education and Training. The Foundation course is for those who have finished Class 12, and the Direct Entry path is for those who have achieved Graduation.

Read more about the Investment Banker Salary.

List of Chartered Accountants in Delhi

The following is the list of the top 5 chartered accountants in Delhi-

Accountant Name 

Areas of Expertise 

Years of Experience


Aakansha Nigam

Value Added Tax (VAT), Audit


YWCA of Delhi, Jai Singh Road, Delhi- 110001.

Abhinandan Sethia

Value Added Tax (VAT), Audit


M 544 Guru Harikishan Nagar, Paschim Vihar, Delhi- 110087.

Abhishek Adlakha

Value Added Tax (VAT), Tax Deduction at Source (TDS)


1591, III Floor, Outram Lines, Opp. Sewa Kuteer, Delhi- 110009.

Abhishek Gupta

Value Added Tax (VAT), Tax Audit


B4/8B, Keshav Puram, Delhi- 110035.

Abhishek Jain

Value Added Tax (VAT), Bookkeeping


606, GD ITL Northex Tower, A-09, Netaji, Subhash Place, Delhi- 110034.

Aditya Chhajer

Audit, Bookkeeping


Wb 190c, Gali no 4, Delhi- 110092.

Agam Gupta

Income Tax, Trademark Registration


H-30 IInd Floor, Near Sai Mandir Laxmi Nagar, Delhi- 110092.

Ajay Gupta

Value Added Tax (VAT), Audit


E-24, Ground Floor, Arya Samaj Road, Uttam Nagar, Delhi- 110059.

Ajay Kumar Goyal

Value Added Tax (VAT), Audit


10B, Big Jos Tower, Delhi- 110034.

 Akarsh Gupta

Audit, Income Tax


Office No. 206, Plot No. 53, Hasanpur, IP Extension, Delhi- 110092.

Chartered Accountancy Course Comparison: CPT Route and the Direct Entry Scheme

The following table compares the CPT Route with the Direct Entry Scheme in the CA Course:



Direct Route

CA Eligibility

After 12th

After graduation, or after passing the CS Executive or CMA Intermediate Exam,


No exemptions

CPT exemptions

Minimum Time

4.5 years

3 years

Eligibility to begin articleship

After you've cleared Group I of the IPCC

Without clearing the IPCC Group I, you can join right away.

Eligibility to appear before the IPCC

After 9 months of study after CPT

After 9 months of articleship

Also read more about the difference between CA, FCA, and CFA.

CA Course Fees

After class 12th, the entire cost of the CA course is around INR 50,000 to 80,000. It includes all fees, such as registration fees, journal payments, orientation course prices, and entrance exam expenses.

Top Chartered Accountancy Recruiters 

The following are the top recruiters for CA-

Hindustan Unilever Ltd.

Tata Company


SBI Bank


Kotak Mahindra 

Reliance Industries 

Ernst and Young


Grant Thornton

Aditya Birla Sun Life 


CA Course Salary in India 2022

In India, the average income for a chartered accountant is Rs. 7,86,098. A CA's compensation, like that of any other profession, fluctuates according to years of experience.


Average Annual Salary

1-4 years

3 lakh to 11 lakh

5 to 9 years

4.5 lakh to 20 lakh

10 to 19 years

6 lakh to 25 lakh

Read more about the Salary of CA.

Chartered Accountancy Skill Set

A Chartered Accountant's work is one of the most difficult in the world of business and finance. The skill of a firm's CA is crucial to its financial health since he or she not only advises the company on financial concerns but also discovers and prevents fraud and financial irregularities. To handle this extremely delicate element of business, the CA must have the following skills-


Detailed Information


Explain complicated financial facts to non-CA coworkers.

Commercial Awareness

An understanding of the day-to-day developments in the commercial environment that affect enterprises.


CAs deal with money and must be ethical in order to be professional and trusted by businesses.


It is a numbers-based career that necessitates exceptional analytical abilities in order to make sound business judgments.


This needs self-motivation to continue learning and adjusting.

Chartered Accountant Course Advantages & Disadvantages

There are no ambiguities on the way to becoming a chartered accountant (CA). This profession offers steady work, continuous advancement, and a fair wage. On the other hand, you must stay current on financial matters, which demands continual study and research. Furthermore, there are specific deadlines that must be met at the end of each fiscal year, and the task may become quite stressful. Like anything else, chartered accounting has advantages and disadvantages. As a result, it is critical to conduct extensive research to determine whether or not this occupation is a good fit for your personality. 



Six-figure pay.

Ongoing education

Jobs in high demand

Long, boring workdays

Opportunities in the growing CA industry

End-of-year deadlines that are difficult to meet

Consistent earnings

Lots of anxiety

Chartered Accountancy Course Tools

Chartered accountants (CA) used to rely on manual logs and registers to keep track of crucial data and corporate accounting. This has altered since the advent of automation and SaaS-based applications. There are several software programs available that enable chartered accountants to monitor accounts and execute a variety of activities online. Here is a thorough overview of some of the most widely used accounting tools throughout the world:

  1. Accounting software from Sage
  2. QuickBooks Online 
  3. Xero 
  4. CA Office Automation 
  5. FreshBooks

Related Article: CMA Course, Eligibility, Fees, Jobs, Salary & Scope.

Chartered Accountancy Course Tips 

The first step in the right direction is to become a chartered accountant (CA), but the next step is just as important. Consider your entire personality when hunting for work. Every business looks for certain qualities in its personnel. As a result, it's crucial to work on both your overall personality and your CA skills.

Here are some common traits or actions that may help you stand out in an interview and land your dream job.

  1. Communication: Communication skills, both written and spoken, is required for each work. You will have to deal with peers, stakeholders, and decision-makers as a chartered accountant.
  2. Patience: Chartered accountants work a tough schedule that requires a great deal of patience. As a CA, you are in charge of an entity's finances, accounts, and much more; any impulsive decision might be devastating. So work on your patience. This will help you to have a more stable job.
  3. Motivating oneself: Chartered accountants are always learning. You must continue to educate yourself on financial changes once you become a CA. This ongoing education will keep you smart and set you apart from your colleagues. Nobody will compel you to learn these new skills, so you must motivate yourself.
  4. Mindset for analysis: Chartered accountants are always learning. You must continue to educate yourself on financial changes once you become a CA. This ongoing education will keep you smart and set you apart from your colleagues. Nobody will compel you to learn these new skills, so you must motivate yourself.
  5. Business awareness: Chartered accountants assist businesses with budgeting, forecasting, taxation, and many other tasks. As a result, they are required to comprehend the most recent business trends and financial markets, which are always evolving. So, keep reading to keep up with all of the shifting trends.

CA Course Books 

Here is a list of books for chartered accountants:

  1. Dr. S.K Agrawal's CA Foundation Scanner Cum Compiler
  2. DR S.K Agrawal's Accounting Principles and Practice
  3. Dr. V.K. Jain's and CA's Business Laws Sharma, Shashank S.
  4. Business Mathematics, Logic Reasoning, and Statistics by Kailash Thakur
  5. Dr. P.M. Salwan and Dr. C.B Gupta's Business Economics and Business & Commercial Knowledge.

Popular Youtube Channels for Chartered Accountancy

The following are some YouTube channels:

  1. CA India 
  2. CA Foundation Classes
  3. ICAI CA Tube 
  4. Neeraj Arora
  5. CA Forums
  6. A list of chartered accounting forums follows:
  7. The Startup Forums at CA Club India
  8. Accountant Forays for Young People
  9. Gmatclub
  10. Reddit

Frequently Asked Questions


Is it possible for a student from any Intermediate (10+2) group to join CA?

Ans. Sure. Any student who has finished his or her 10+2 is eligible to enroll in CA, but must first pass the CPT (Common Proficiency Test) as a first step toward attaining his or her CA ambition.


In India, what are the job options for chartered accountants?

Ans. A career in accounting, auditing, corporate finance, corporate law, and taxation is available to students who complete the Chartered Accountancy Course.


What is the average number of CA exams conducted each year?

Ans. The regulating authority for the CA examinations is the Institute of Chartered Accountants of India (ICAI). To become a chartered accountant (CA), a candidate must pass all three levels of the course: foundation, intermediate, and final. CA examinations (for all three levels) are held twice a year, in May and November (i.e., twice a year).


What is the procedure for enrolling in a new CA Final course?

Ans. Candidates must fill out the Online CA Intermediate Registration Form accessible on the ICAI website to register for the CA Intermediate Course ( Click on the website for a step-by-step guide to the registration process.


Is there any negative marking in CA exams for incorrect MCQ answers?

Ans. In the CA Final and Intermediate tests, there is no negative grading. The following papers, however, receive a bad grade in CA Foundation- 1. Statistics 2. Business Mathematics 3. Logical Reasoning (Paper 3). 4. Business Economics and Business 5. Commerce Knowledge (Paper 4). For each erroneous response, 0.25 points will be deducted.


What is full form of CA?

Ans. The full form of CA is chartered accountant.

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