Physics Wallah

Subjects Needed to Become A Chartered Accountant in India

Being a Chartered Accountant sets you apart from the others. Being a CA takes a lot of talent, hard effort, and dedication; it's not an easy task. The subjects required to become a chartered accountant in India in 2025 are covered in this article!
authorImageCa Narayan21 Feb, 2025
Share

Share

Subjects Needed to Become A Chartered Accountant in India

Chartered Accountant in India: Becoming a Chartered Accountant in India is a path marked by respect, prestige, and significant financial rewards. In a population of 130 crores, there are currently 2.8 lakh Chartered Accountants, highlighting the exclusivity of this profession. The journey to becoming a CA is no easy feat, demanding dedication, hard work, and talent. While the process can take years, early preparation is key to achieving this prestigious designation in the minimum possible duration.

Whether you're a Commerce or Non-commerce student, pursuing Chartered Accountancy is an option open to those who have completed their 12th grade. However, it's common for students with a commerce background to choose this career path due to their foundational understanding of subjects like Accountancy. In this article, we'll guide you on how the subjects you choose in 11th and 12th grade can play a crucial role in your pursuit of a Chartered Accountancy career in 2025, offering insights into the preparatory steps for this challenging yet rewarding journey.

List of Subjects to Become a Chartered Accountant in India

Check here for the list of subjects needed to become a Chartered Accountant in India in 2025:

1. Commerce With or Without Maths:

Choosing Commerce with or without Maths is a common dilemma for students aspiring to become Chartered Accountants (CAs) in India. Many wonder if maths is compulsory for CA and if pursuing it without a maths background would be challenging. The truth is, anyone can opt for CA, regardless of their stream, but students from the commerce stream often find it more aligned with their subjects, especially accounting.
  • Base in Accounting: Commerce students have an advantage as their subjects align with the CA entrance test, providing a solid foundation, particularly in Accounting.
  • Maths in CA Foundation: Maths is like icing on the cake for Commerce students, as it is a compulsory subject in the CA Foundation exam. This inclusion makes the CA journey relatively smoother for commerce students.
  • Board Considerations: CBSE or ICSE board students, who inherently include maths, are well-positioned for CA. On the other hand, state board students have options in commerce, but those not opting for maths may need to put in a bit more effort during CA Foundation preparation.
Therefore, while maths isn't mandatory for everyone, having it, especially for commerce students, can make the CA journey more manageable. Board choices also play a role, with certain boards naturally aligning better with the CA curriculum.

2. Science With Maths:

Students from the Science stream with Maths in their 11th and 12th grades often choose the Chartered Accountancy (CA) course, presenting a unique perspective on entering this financial profession.
  • Maths Advantage: The CA Foundation/CPT entrance test heavily features Maths, giving a significant advantage to Science students with a Maths background. They can navigate through Maths and Stats independently, avoiding the challenges faced by commerce students.
  • Self-Study in Maths and Stats: Science students, equipped with a strong foundation in Maths, find it easier to handle the quantitative aspects of the CA exam without relying extensively on mentorship or ICAI study materials.
  • Challenge in Law: While Law poses a new challenge for every student, the familiar terrain for Science students lies in subjects like Accounts and Economics.
  • Study Period for CA Foundation: Upon registration for the CA Foundation course, students receive a generous 4-month study period. With proper guidance, this timeframe proves ample to grasp the remaining subjects.
Furthermore, Science students with a Maths background leverage their mathematical prowess to excel in the CA entrance test, demonstrating that the CA journey is not exclusive to commerce students. The 4-month study period offers a strategic window for mastering the diverse subjects of the CA Foundation course.

3. Science Without Maths:

While it's relatively uncommon, some students from the Science stream without Maths in their 11th and 12th grades choose the path of Chartered Accountancy (CA). This decision comes with its unique set of challenges and successes.
  • Challenges in Accounts and Economics: Science students without Maths are disadvantaged in studying subjects like Accounts and Economics, which are essential in the CA curriculum.
  • Additional Struggle for Business Maths: Being a non-maths student adds an extra layer of challenge, especially when dealing with subjects like Business Maths, Logical Reasoning, and Statistics in CA.
Despite the hurdles, there are instances of Science students without Maths emerging as successful Chartered Accountants, securing positions in esteemed companies with competitive packages. Success in this scenario requires diligence and hard work, as students must conquer all four subjects, compensating for the absence of a maths background. Moreover, while opting for Chartered Accountant in India from the Science stream without Maths is less common and involves additional challenges, dedicated students have demonstrated that success is achievable through persistent effort and a strong work ethic.

4. Other various subjects to become a Chartered Accountant in India

In college, commerce students often explore various fields like BCA, B.Com, and CA. Even after completing degrees such as B.Com, some students choose to embark on a career in CA, drawn by the strengthening of their accounting foundation and a boost in self-confidence. In CA classes during college, students encounter subjects essential for this field:
  1. Mathematics
  2. Accounting and Taxation
  3. Financial Accounting
  4. Banking and Finance
  5. Insurance and Banking
  6. Banking Management
  7. Applied Economics
  8. Business Economics
  9. Insurance Management
  10. Tax Procedure and Practice
  11. Information Technology
  12. Computer Application
  13. Advanced Accountancy
  14. Accounting and Finance
  15. Information Technology and its Application in Business
These subjects contribute to building a robust knowledge base, laying the groundwork for a successful journey in the realm of Chartered Accountancy in India. As you progress through the Chartered Accountancy (CA) profession in India, the Accounting syllabus evolves across three key stages: CA Foundation, CA Intermediate, and CA Final courses. Below, we'll explore the CA syllabus at each level.

CA Foundation Subjects

The CA Foundation Course is the starting point for becoming a Chartered Accountant in India, offered by the Institute of Chartered Accountants of India (ICAI). To enrol, you can register after passing your Class-X board exam and then take the foundation exam after completing your 12th grade. ICAI allows provisional registration for 10th-class students. There are four papers in the CA Foundation Syllabus :
  1. Accounting
  2. Business Laws
  3. Quantitative Aptitude 
  4. Business Economics 
The first two papers are subjective, and the latter two are objective. Each paper is worth 100 marks, making a total of 400 marks for all exams. To register, fill out the online form on the ICAI website. The registration deadline is in December/June for the May/Nov examination terms. Your registration for the CA Foundation course is valid for three years.

CA Intermediate Subjects

The CA Intermediate Course is the next level in the Chartered Accountancy journey in India. It involves eight subjects with a hefty study material of over 7000 pages to cover in a nine-month study period. What makes it challenging is the group system – each group comprises four subjects, and passing all four papers is essential to clear the group. Failing in one subject means not clearing the entire group. The exam has a subjective pattern for four papers and a combined subjective & objective (70:30) format for the remaining four subjects, totalling 800 marks. The CA Intermediate Syllabus subjects are divided into two modules:

PAPER 1:

  1. Advance Accounting 
  2. Corporate and other Laws
  3. Taxation

PAPER 2:

  1. Cost and Management Accounting
  2. Auditing and Ethics
  3. Financial Management and Strategic Management

Students need to score 40% in each paper and 50% in the aggregate of all subjects. They can choose to appear in either one group or both groups at a time. CA Intermediate exams are held twice a year, generally in the first week of May and November.

CA Final Subjects

The CA Final Course is divided into two groups Paper-1 and Paper-2 – each comprising four subjects, making a total of eight subjects in the CA Final exam. The revised CA Final Syllabus under the new training and education scheme by ICAI includes the following subjects:

PAPER 1:

  1. Financial Reporting
  2. Advanced Financial Management
  3. Advanced Auditing, Assurance And Professional Ethics 
 PAPER 2:
  1. Direct Tax Laws & International Taxation 
  2. Indirect Tax Laws Part I: Goods and Services Tax Part II: Costumes & FTP 
  3. Integrated Business Solutions (Multi-Disciplinary Case Study With Strategic Management)    
Furthermore, becoming a Chartered Accountant in India involves going through three stages: CA Foundation, CA Intermediate, and CA Final. In these courses, you'll cover a wide range of subjects like Accounting, Financial Management, Auditing, Laws, Taxation, and more. These subjects provide aspiring CAs with the skills needed for success in the financial field, emphasizing resilience and excellence throughout the journey. For a reliable educational ally on this journey, PhysicsWallah (PW) stands out as a premier coaching provider for CA exams. With its commitment to academic excellence, PW plays a pivotal role in shaping successful Chartered Accountants, offering a valuable resource for students navigating the challenges of the CA certification process. Level up your CA aspirations with the PW CA Online Course – Join now !

Chartered Accountant in India FAQs

What subjects do I need for CA?

For CA, there's no requirement for Maths. It's a solid option, especially for commerce students who didn't choose maths earlier. To become a Chartered Accountant, you'll need to pass a three-tier exam, and maths is not compulsory for this or for the cost and management accountant course. Also, for more detailed information on the Subjects Needed to Become A Chartered Accountant in India in 2024.

Which subjects are ideal for CA after 10th?

If you're eyeing CA after the 10th, the commerce stream with subjects like Economics, Business Studies, Accountancy, and Mathematics is a good choice. These subjects set a solid foundation for pursuing CA in the future. Also, for more detailed information on the Subjects Needed to Become A Chartered Accountant in India in 2024.

Can I become a CA if I'm weak in maths?

Absolutely, you can. While some advanced mathematics is involved in the CPT (Entrance test for CA), with proper guidance, it's manageable. The rest of the CA exams can be handled with a basic understanding of maths. Also, for more detailed information on the Subjects Needed to Become A Chartered Accountant in India in 2024.

What's the toughest subject in CA?

Auditing is commonly considered the most challenging subject in CA Inter. Also, for more detailed information on the Subjects Needed to Become A Chartered Accountant in India in 2024.

How many exams are there to become a Chartered Accountant?

Becoming a Chartered Accountant involves passing a three-tier exam – CA Foundation, CA Intermediate, and CA Final. Each level tests different aspects of financial expertise, leading to the prestigious CA qualification, also, for more detailed information on the Subjects Needed to Become A Chartered Accountant in India in 2024.
Popup Close ImagePopup Open Image
Talk to a counsellorHave doubts? Our support team will be happy to assist you!
Popup Image
CTA Image
008448982616
Join 15 Million students on the app today!
Point IconLive & recorded classes available at ease
Point IconDashboard for progress tracking
Point IconMillions of practice questions at your fingertips
Download ButtonDownload Button
Banner Image
Banner Image
Free Learning Resources
Know about Physics Wallah
Physics Wallah is an Indian edtech platform that provides accessible & comprehensive learning experiences to students from Class 6th to postgraduate level. We also provide extensive NCERT solutions, sample paper, NEET, JEE Mains, BITSAT previous year papers & more such resources to students. Physics Wallah also caters to over 3.5 million registered students and over 78 lakh+ Youtube subscribers with 4.8 rating on its app.
We Stand Out because
We provide students with intensive courses with India’s qualified & experienced faculties & mentors. PW strives to make the learning experience comprehensive and accessible for students of all sections of society. We believe in empowering every single student who couldn't dream of a good career in engineering and medical field earlier.
Our Key Focus Areas
Physics Wallah's main focus is to make the learning experience as economical as possible for all students. With our affordable courses like Lakshya, Udaan and Arjuna and many others, we have been able to provide a platform for lakhs of aspirants. From providing Chemistry, Maths, Physics formula to giving e-books of eminent authors like RD Sharma, RS Aggarwal and Lakhmir Singh, PW focuses on every single student's need for preparation.
What Makes Us Different
Physics Wallah strives to develop a comprehensive pedagogical structure for students, where they get a state-of-the-art learning experience with study material and resources. Apart from catering students preparing for JEE Mains and NEET, PW also provides study material for each state board like Uttar Pradesh, Bihar, and others
Privacy Policy
Terms of use
Copyright © 2025 Physicswallah Limited All rights reserved.