CA Course Fee Structure: How Much It Costs to Become a CA

Total of ICAI's published fees to become a CA

The table lists each fee for which ICAI publishes an amount, from Foundation registration to the Final exam, in the order you pay them. Exam fees are for a centre in India and for writing both groups in one sitting.

ICAI's fees are the same in Delhi or any other Indian city: the Prospectus gives one registration fee per level, and the exam fee chart has one rate for all centres in India. The only differences are the regional concessions described below. The fees are spread over the whole course; for how long that takes, see how many years it takes to become a CA.

What the total leaves out

• Re-attempts. You pay the exam fee again each time you apply, plus a ₹600 late fee if you use the late window.
• Writing groups separately. One group at a time costs ₹1,500 + ₹1,500 at Intermediate and ₹1,800 + ₹1,800 at Final, instead of ₹2,700 and ₹3,300.
• Article registration. ICAI charges an article registration fee when you register your practical training through e-forms on its Self Service Portal. The Prospectus does not state the amount, so check it on the portal.
• Optional extras. A one-year subscription to ICAI's Members' Journal at Foundation registration (₹400) and the four-week residential programme described under Final fees (₹48,000).
• Membership. Fees for ICAI membership once you qualify.
• Your own costs. Coaching, extra books, travel to the exam centre and a device for online study.

Practical training also brings money in. Your principal must pay you at least ICAI's minimum monthly stipend, which depends on the size of the city you train in, and industrial trainees must be paid at least ₹15,000 a month (ICAI FAQ Q 5.6). For the current stipend rates, see our guide to CA articleship.

Foundation fees

The registration fee includes the Prospectus for the CA course and the Foundation study material (ICAI FAQ Q 2.2). The exam fee is ₹1,500 per attempt at a centre in India. You can register any time after passing Class 10, but you can sit the exam only after appearing in Class 12, and you must register at least four months before the exam month. For the full registration steps, see how to become a CA.

Intermediate fees

Intermediate registration costs ₹18,000 for both groups, or US$1,000 for foreign students from outside the SAARC countries. ICAI's FAQ (Q 3.12) says you can write one group at a time but must register for both groups. Foundation students who become eligible for direct entry can switch to the direct route by paying only the Intermediate registration fee.

Before practical training starts, you must complete the Integrated Course on Information Technology and Soft Skills (ICITSS). Both parts are non-residential, and the fee includes course material:

You register and pay for an ICITSS batch online at icaionlineregistration.org.

Final fees

Final registration costs ₹22,000 for both groups, or US$1,100 for foreign students from outside the SAARC countries. Registering for Final also registers you for the four Self-Paced Online Modules, with no separate fee (ICAI FAQ Q 7.3).

Advanced ICITSS is taken after practical training ends and before you appear in the Final exam (FAQ Q 6.3). Both parts are non-residential, and the fee includes course material:

ICAI also runs an optional Four Weeks' Residential Programme on Professional Skills Development for ₹48,000, including tuition, course material, boarding and lodging. It exempts you from the MCS course, and the top 10 rank holders of the Intermediate exam do not pay for it.

Exam fees for each attempt

You pay the exam fee every time you fill in an exam form on eservices.icai.org; there is no separate form fee. These are the fees in ICAI's fee chart for the September and November 2026 exams. The January 2027 fee chart repeats the same Foundation and Intermediate amounts.

Forms submitted in the late window cost an extra ₹600 (US$10 at the Bahrain and Dubai centres). For the January 2027 Foundation and Intermediate exams, ICAI's Important Dates notice says forms open on 3 November 2026, the last date without late fee is 16 November 2026 and the last date with late fee is 19 November 2026. ICAI publishes a new fee chart for every session on its examination pages, so check the one for your exam before you apply.

Re-attempts and registration validity

Every re-attempt costs the exam fee for that level again. Your registration also has to stay valid until you pass. These periods and fees are from ICAI's FAQs on the New Scheme (Q 2.15, 2.16, 3.20 and 4.12):

Fee concessions and scholarships

Concessions on registration fees

The Prospectus lists three concessions:

• 75% off for students from Jammu and Kashmir, Ladakh, the Andaman and Nicobar Islands and the eight North-Eastern states (Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim and Tripura), at all three levels. The Prospectus's fee tables say this scheme has been extended till 31 March 2028. You upload a domicile or permanent resident certificate and a proof of identity.
• 75% off for wards of deceased ICAI members, at all three levels, from 1 April 2022, if the family's annual income is ₹5 lakh or less. You upload the parent's death certificate, proof of their ICAI membership and identity, and a declaration of family income, each attested by an ICAI member.
• 100% exemption for students with a permanent disability of 40% or more, under the Rights of Persons with Disabilities Act, 2016. It covers the Foundation, Intermediate and Final course fees, the article registration fee, and the ICITSS and Advanced ICITSS fees. You need a disability certificate from a doctor working in a government hospital.

With a 75% concession you pay ₹2,250 for Foundation, ₹4,500 for Intermediate and ₹5,500 for Final registration.

ICAI scholarships

ICAI's Board of Studies awards scholarships every quarter. You apply online on the Self Service Portal (eservices.icai.org). "Income" below means your parents' income.

The three Final-level awards run for 24 months or the rest of your articleship, whichever is shorter. Separately, if you are one of the first two rank holders of a senior secondary board and join the CA course within a year of passing Class 12, ICAI refunds your Foundation fee in six equal instalments.

Coaching and study material

ICAI's Prospectus says its Board of Studies provides the theoretical education for the course through distance learning. The study material for every level is on the BoS Knowledge Portal, together with Revision Test Papers, Mock Test Papers and past question papers, and printed copies can be ordered through ICAI's Centralised Distribution System portal (icai-cds.org). If you plan to study without coaching, our guide to self-study for CA at home shows how to use these resources.

Coaching is your choice. ICAI's regional councils and branches organise coaching classes for all three levels, and ICAI accredits colleges and universities to run them. Private coaching fees are set by each provider and change often, so we don't quote a figure here. When you compare courses, check:

• which ICAI scheme and exam session the lectures cover;
• what the fee includes: lectures, notes, test series and doubt-solving;
• how long you can access recorded lectures;
• whether you can see a sample lecture before you pay.