Studying abroad is always a good idea for an exposure the International Academic brings you. And that too in the field of Commerce, with ever changing financial trends, this field never gets old or boring. Now the only concern is that you are a Graduate and a CA Intermediate Student. Now if you want go abroad, you should either be going to do your Masters which means you will not be able to complete your CA within the stipulated time. You may have to leave for Master's without appearing for CA Finals. Or do you want to go after you are done with CA? This is something that you need to decide and take a step.