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Institute of Chartered Accountants of India

The Institute of Chartered Accountants of India is the statutory body that regulates the Chartered Accountancy profession in the country. The Chartered Accountants Act, 1949 created it, and it began functioning on 1 July 1949 under what is now the Ministry of Corporate Affairs. It alone confers the Chartered Accountant qualification in India, which it does by running the three-stage CA course — Foundation, Intermediate and Final — each with its own examination, alongside a period of practical training a candidate completes between stages. Its elected and nominated Council, created by the same Act, governs the Institute and sets the course's structure.

Official site: https://www.icai.org/

3 tracked

Examinations ICAI conducts

  • CA Final

    Chartered Accountancy Final Examination

    CA Final is the concluding examination of the Chartered Accountancy course, taken after completing both CA Intermediate groups and the required period of Practical Training. The Institute of Chartered Accountants of India conducts it; passing it, together with the Institute's other requirements, qualifies a candidate for membership and the right to practise as a Chartered Accountant. It is held twice each year.

  • CA Foundation

    Chartered Accountancy Foundation Examination

    CA Foundation is the entry-level examination for the Chartered Accountancy course, open to a candidate after Class 12. The Institute of Chartered Accountants of India conducts it; passing it is the usual route into CA Intermediate, alongside the Direct Entry route open to graduates who skip this stage. It is held twice each year.

  • CA Intermediate

    Chartered Accountancy Intermediate Examination

    CA Intermediate is the second stage of the Chartered Accountancy course, reached either from CA Foundation or by direct entry for graduates meeting the required marks. The Institute of Chartered Accountants of India conducts it; a candidate also undertakes Practical Training alongside this stage before proceeding to CA Final. It is held twice each year.

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