The CA Degree in India is awarded by the Institute of Chartered Accountants of India (ICAI). The Head Office of ICAI is based in New Delhi and it has its Regional Offices in all states in India. A person interested in registering for the CA Course can either register at the Head Office or register at any of the Regional Offices.
A person interested in pursuing the CA Course can enrol himself either through
A person interested in enrolling for the CA Course after Class XIIth would be required to appear for CPT Exam. CPT Exam is held twice every year in the month of June and Dec and the last date for submitting the CPT Exam Form is April/Oct respectively.
- Recommended Read: CPT Exam Form for next June & Dec Exams
However, before submitting the CPT Exam Form, a person would first be required to register himself for CPT. If a person has appeared for Class XIIth Exams, but the Results have not been announced, he can apply for provisional registration for CPT and would be required to furnish the mark-sheets on passing the Class XIIth Exams.
- Recommended Read: Procedure for CPT Registration
Out of every 100 students who appear for CPT Exams, approx 35 students are successful in clearing the CPT Exams.
- Recommended Read: CPT Pass Percentage
Once a person has been declared as passed in CPT Result, he would be required to register for IPCC. After 9 months of study period after registering for IPCC, a CA Student would be eligible to appear for IPCC Exams. IPCC Exams are held twice every year in the month of May and November.
Once a person is declared as passed in the IPCC Result, a CA Student has to complete the 100 hours ITT Course and 35 hour Orientation Course before starting the 3 years of articleship training. Out of every 100 Students who appear for IPCC Exams, approx 10% are able to clear both groups of IPCC in the 1st Attempt.
- Recommended Read: IPCC Pass Percentage
Such students are also required to register for CA Final. CA Final Exams are also held twice every year in the month of May and November. On clearing CA Final Exams and on successfully completing the GMCS – I & GMCS –II trainings, a person is awarded a Chartered Accountancy Degree by ICAI. Out of 100 Students who appear for CA Final Exams, approx 5% are able to clear both groups in the 1st attempt.
- Recommended Read: CA Final Pass Percentage
The whole procedure for pursuing the CA Course through the CPT Route has been explained in the following image:-
You may also refer this infographic on How to become a Chartered Accountant in India – Infographic on How to become a Chartered Accountant in India.
- Recommended Read: Salary of a Chartered Accountant in India
A person can also enrol for the CA Course after Graduation and avail the benefit of CPT Exemption. Students joining the CA Course after successfully clearing Graduation with the specified percentage of marks are exempted from appearing for CPT Exams and can directly start their articleship and appear for IPCC Exams.
Students enrolling for the CA Course after Graduation are required to undergo the CA Course in the following manner:-
For more details on How to pursue the CA Course after graduation, kindly refer this article on Direct Entry Scheme for Graduates and CPT Exemption
CA Students enrolled for the CA Course through the Direct Entry Scheme would be eligible to appear for IPCC Exams after completing min 9 months of Articleship Training. Before starting articleship, a person would be required to complete 100 hours of ITT and 35 hours of Orientation Program.
- Recommended Read: Procedure for Articleship Registration
Duration of the Chartered Accountancy Course
The minimum duration of the Chartered Accountancy Course for a person joining after Class XIIth (i.e. through CPT Route) is 4.5 years.
The minimum duration of the Chartered Accountancy Course for a person joining after Graduation (i.e. through Direct Entry Scheme) is 3 years.
There is no maximum duration of the Chartered Accountancy Course as the restriction on max no. of attempts has now been removed and a person can appear for the exams irrespective of his age and irrespective of the no. of times he has already appeared for the CA Exams.
Comparison between CPT Route and Direct Entry Scheme in CA Course
|S. No.||Particulars||CPT Route||Direct Entry Scheme|
|1||Eligibility||After Class XIIth||After Graduation|
|2||Exemptions||No Exemptions||CPT Exempted|
|3||Minimum Duration of the CA Course||4.5 years||3 years|
|4||Eligibility to start Articleship||After clearing Group I of IPCC||Immediately on joining
without clearing IPCC Grp I
|5||Eligibility to appear for IPCC||After 9 months of Study after CPT||After 9 months of Articleship|
It is to be noted that the CA Course is a self-study course and the Student is not required to mandatory attend any classes for the same. However, in case the student intends to take classes, he can enroll himself for classes conducted by ICAI or for classes from any other CA Coaching Teacher.