Hi

To become a CA you need to go through given 4 levels, listed below :-

1) CA Foundation
2 ) CA Intermediate
3) Articleship Training
4 )CA Final

You can start for CA, after your 12th with level 1 i.e CA Foundation , while graduates ( commerce graduates with at least 55% and non commerce graduate with at least 60% in their graduation ) don't have to go through CA Foundation, they can start directly start from level 2 i. e CA Intermediate

So, it doesn't matter even if you have taken 2 years gap after your 11th you are still eligible for CA as you have passed 12th after that, you can start your CA journey with CA Foundation as your highest qualification is 10+ 2 ,you can also start your CA journey after your graduation and in that case you will be able to start it directly from CA intermediate level

Each level is described below briefly :-

1. CA Foundation:

One can go for CA Foundation registration after passing 12th from any stream , you have to study and qualify given 4 subjects to move to next level : -

*Principles and Practice of Accounting
*Business Mathematics, Logical Reasoning and Statistics
*Business Laws and Business Correspondence and Recording
*Business Economics and Business and Commercial Knowledge

2. CA Intermediate

In your CA Intermediate, you have 2 groups with 4 papers or subjects in each group

CA Intermediate Group 1:- You have following subjects :-

*Accounting
*Cost and Management Accounting
* Corporate and Other Laws
*Taxation

CA Intermediate Group 2:- You have following subjects :-

*Advanced Accounting
*Enterprise Information Systems & Strategic Management
* Auditing and Assurance
*Financial Management & Economics for Finance

3. Articleship Training

One can register for articleship after 1 or both groups of CA Intermediate. Articleship Training is of 3 years

4. CA Final Group

After qualifying both groups of CA Intermediate, you become eligible for CA Final registration

There are 2 groups with 4 subjects in each
which are given below:-

CA Final Group 1:

*Financial Reporting
*Advanced Auditing and Professional Ethics
*Strategic Financial Management
*Corporate and Allied Laws

CA Final Group 2:

*Advanced Management Accounting
*Direct Tax Laws
*Indirect Tax Laws
*Information Systems Control and Audit

After the completion of articleship training and clearing CA Final , you become eligible for applying for the membership of the Institute of Chartered Accountants of India after which become a CA.


For detailed information visit

https://finance.careers360.com/articles/how-to-become-a-ca-in-india

Thank you