ENTRY ROUTES TO THE CA COURSE

Route I: Foundation Course

This is an entry to the CA Course for the candidates who have appeared for class XII examinations.

Under this route, a Class X passed student may register himself with the Board of Studies (BoS) of the Institute for the Foundation Course.

Steps under foundation route scheme are as under:

1) Register and complete 4 months of theoretical education for the Foundation Course.
2) Apply for appearing in Foundation examination by filling up the prescribed Exam Form released by the Examination Section/Department.
3) Appear in Foundation Examination after appearing in Class XII Examination.
4) Qualify Foundation Examination.
5) Register for Intermediate Course after qualifying Class XII Examination and Foundation Examination.
6) Complete 8 months of theoretical education for the Intermediate Course.
7) Apply for appearing in Intermediate examination by filling up the prescribed Exam Form.
8) Appear and Pass both the Groups of Intermediate Examination.
9) Complete Integrated Course on Information Technology and Soft Skills (ICITSS) before commencement of Practical Training.
10) Register for two year Practical Training after passing both the Groups of Intermediate Examination and completing ICITSS.
11) Register for the Final Course after qualifying both Groups of Intermediate Examination.
12) Complete the four Self-paced Online Modules and qualify the online assessment.
13) Complete Practical Training.
14) Undergo and Qualify Advanced ICITSS after completion of Practical Training but before appearing in the Final Examination.
15) Apply for appearing in Final examination by filling up the prescribed Exam Form.
16) Appear in Final Examination after completing six months from the end of the Practical Training period.
17) Qualify both groups of Final Examination.
18) Become a Member.

Note: Students may opt for BAA Certificate after passing both groups of Intermediate examination, completion of 2 years of Practical Training and Advanced ICITSS and qualifying self-paced online modules by paying the prescribed fee.

Route-II Direct Entry

The ICAI allows the following candidates to enter directly to its Intermediate Course.

Commerce Graduates/Post-Graduates (with minimum 55% marks) or Other Graduates/ Post-Graduates (with minimum 60% marks) and Intermediate level passed candidates of Institute of Company Secretaries of India and Institute of Cost Accountants of India.

Candidates who are Graduates/ Post Graduates in Commerce having secured in aggregate a minimum of 55% of the total marks or its equivalent grade in the examination conducted by any recognized University (including open University) by studying any three papers carrying a minimum of 50 marks in a semester/year
and cumulatively 100 or more marks over the entire duration of the concerned course out of Accounting, Auditing, Mercantile Laws, Corporate Laws, Economics, Management (including Financial Management), Taxation (including Direct Tax Laws and Indirect Tax Laws), Costing, Business Administration or Management
Accounting or similar to the title of these papers with different nomenclatures or other than those falling under Commerce stream having secured in aggregate a minimum of 60% of the total marks or its equivalent grade in the examination conducted by any recognized University (including Open University) or Candidates
who have passed the Intermediate level examination conducted by The Institute of Cost Accountants of India or by The Institute of Company Secretaries of India are exempted from qualifying Foundation and can register directly to Intermediate Course.

Candidates who are pursuing the Final Year Graduation/Post-Graduation Course shall be eligible for provisional registration to the Intermediate Course which shall be confirmed only on submission of satisfactory proof of having passed the graduation/postgraduation examination with the minimum marks as mentioned above before making the application for admission to Intermediate Examination.

And if the candidate fails to secure minimum marks as mentioned above before making the application for admission to Intermediate Examination, his provisional registration shall be cancelled, no credit shall be given for the theoretical education undergone and the Council may on receipt of an application from a candidate
who is unable to produce the satisfactory proof referred to in this regulation, permit refund of such amount of registration and tuition fee, as may be decided by it from time to time.
Eligible Graduates/ Post-Graduates/ Intermediate level qualified Candidates from Institute of Company Secretaries of India/ Intermediate level qualified Candidates from Institute of Cost Accountants of India have to register through Direct Entry Scheme.

Steps under Direct entry scheme are as under:

1) Register with the BoS for the Intermediate Course (provisional registration allowed to the Final year graduates/post graduates).*
2) Complete 8 months of theoretical education of the Intermediate Course.**
3) Apply for appearing in Intermediate examination by filling up the prescribed Exam Form.
4) Appear and Pass both the Groups of Intermediate Examination.
5) Complete Integrated Course on Information Technology and Soft Skills (ICITSS) before commencement of the Practical Training.
6) Register for two year Practical Training after passing both the Groups of Intermediate Examination and completing ICITSS.
7) Register for the Final Course after qualifying both Groups of Intermediate Examination.

8) Complete the four Self-paced online modules and qualify the online assessment.
9) Complete Practical Training.
10) Undergo and qualify Advanced ICITSS on completion of Practical Training but before appearing in the Final Examination.
11) Apply for appearing in Final examination by filling up the prescribed Exam Form.
12) Appear in Final Examination after completing six months from the end of the Practical Training period.
13) Qualify both groups of Final Examination.
14) Become a Member.

* On submission of final year graduation/post-graduation mark sheets, the registration will be confirmed.
** Provisionally registered students can complete the 8 months study period during last year of graduation/ postgraduation. They should have, however, passed graduation/ post-graduation, as the case may be, with prescribed minimum marks, at the time of filling up the exam form for Intermediate Examination.

Note: Students may opt for BAA Certificate after passing both groups of Intermediate examination, completing 2 years of Practical Training and Advanced ICITSS and qualifying self-paced online modules by paying the prescribed fee.