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Career guide · Business, Finance, Law & Public Service

Accounting, Audit & Tax (CA / CMA / CS)

Subjects, entrance exams and your routes after Class 12

Keeping organisations' finances accurate and lawful — auditing accounts, advising on tax, costing and company law compliance.

Chartered AccountantCost & Management AccountantCompany SecretaryTax / Audit Associate

Written by Future Path counsellors. Facts checked against official sources on 5 October 2026.

Which stream after 10th?

How each stream keeps Accounting, Audit & Tax (CA / CMA / CS) open, based on the official subject rules for the routes below.

Arts / Humanities

Open

via Chartered Accountancy (ICAI), Cost & Management Accountancy (ICMAI) and Company Secretary (ICSI)

Commerce

Open

via Chartered Accountancy (ICAI), Cost & Management Accountancy (ICMAI) and Company Secretary (ICSI)

Science (PCM)

Open

via Chartered Accountancy (ICAI), Cost & Management Accountancy (ICMAI) and Company Secretary (ICSI)

Science (PCB)

Open

via Chartered Accountancy (ICAI), Cost & Management Accountancy (ICMAI) and Company Secretary (ICSI)

Many universities set their own subject rules, so always check the course you want. Not sure which stream suits your child? Read how to choose a stream after 10th or see every Class 11 subject option.

How to get there after Class 12

Chartered Accountancy (ICAI)

Professional qualification
What you study
CA Foundation → Intermediate → Final, with practical training
Entrance / admission
CA Foundation exam
You can specialise in
Audit, Taxation and Financial reporting
Typical first roles
Audit / Tax Associate → Chartered Accountant
Subjects in Class 11–12: CA Foundation: register after Class 10; sit the Foundation exam after appearing in Class 12, in any stream.

Graduates can also enter through the Direct Entry route.

Sources: [1]

Cost & Management Accountancy (ICMAI)

Professional qualification
What you study
CMA Foundation → Intermediate → Final
Entrance / admission
CMA Foundation exam
You can specialise in
Cost accounting and Management accounting
Typical first roles
Cost Accountant
Subjects in Class 11–12: CMA Foundation (ICMAI): open after Class 10 / Class 12 in any stream.

Sources: [2]

Company Secretary (ICSI)

Professional qualification
What you study
CSEET → CS Executive → CS Professional
Entrance / admission
CSEET
You can specialise in
Corporate governance and Compliance
Typical first roles
Compliance Associate → Company Secretary
Subjects in Class 11–12: Company Secretary route starts with CSEET, open to students who have passed or are appearing in Class 12 in any stream.

Sources: [3]

Commerce degree

Degree
What you study
B.Com.
Entrance / admission
CUET (UG) and University-specific admission
You can specialise in
Accounting & finance and Taxation
Common next step
M.Com. and MBA
Typical first roles
Accounts Executive
Subjects in Class 11–12: Subject eligibility is set by each university for each programme; CUET lets students choose test subjects irrespective of their Class 12 subjects, but admission still depends on the university's own programme rules.

Many students pursue B.Com alongside a professional qualification.

Sources: [4] [5]

How this field is changing

An established fieldSome routine tasks may be automated over time

Accountants and Auditors appear among the largest declining jobs in absolute numbers to 2030, and Accounting, Bookkeeping and Payroll Clerks among the fastest declining. ILO places clerical work at the highest generative-AI exposure. Advisory, judgement and specialist roles are less exposed than routine processing.

Sources: [6] [7]

Skills that matter, and how to start now

Core skills

  • ✓Accounting fundamentals
  • ✓Accuracy
  • ✓Laws and standards
  • ✓Spreadsheet skills

Things you can do this month

  • 🌱Keep a full month's household or pocket-money accounts in a spreadsheet with categories and totals
  • 🌱Read the free CA Foundation study material introduction published by ICAI to see if the content suits you
  • 🌱Learn spreadsheet formulas (SUM, IF, VLOOKUP/XLOOKUP) through a free course

Is Accounting, Audit & Tax (CA / CMA / CS) right for you?

Liking a field is a good start, but the right fit also depends on your strengths, the way you like to work and what matters to you. Our assessment looks at all of these, and your report shows which paths suit you best, with a counsellor to talk it through if you'd like.

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Questions parents and students ask

+Which stream should I choose after 10th for Accounting, Audit & Tax (CA / CMA / CS)?

Accounting, Audit & Tax (CA / CMA / CS) has routes open to students from every stream: Arts/Humanities, Commerce and Science. Choose the stream your child will do well and stay interested in; the routes below show the exact subject rules.

+Which subjects do I need in Class 12 for Accounting, Audit & Tax (CA / CMA / CS)?

CA Foundation: register after Class 10; sit the Foundation exam after appearing in Class 12, in any stream. CMA Foundation (ICMAI): open after Class 10 / Class 12 in any stream. Company Secretary route starts with CSEET, open to students who have passed or are appearing in Class 12 in any stream. Subject eligibility is set by each university for each programme; CUET lets students choose test subjects irrespective of their Class 12 subjects, but admission still depends on the university's own programme rules.

+What can I study after Class 12 for a career in Accounting, Audit & Tax (CA / CMA / CS)?

The main routes are: Chartered Accountancy (ICAI) (CA Foundation → Intermediate → Final, with practical training); Cost & Management Accountancy (ICMAI) (CMA Foundation → Intermediate → Final); Company Secretary (ICSI) (CSEET → CS Executive → CS Professional); Commerce degree (B.Com.).

+Which entrance exams lead to Accounting, Audit & Tax (CA / CMA / CS)?

Depending on the route: CA Foundation exam, CMA Foundation exam, CSEET, CUET (UG) and University-specific admission. Always check the latest official bulletin before you apply.

+How is Accounting, Audit & Tax (CA / CMA / CS) changing over the next few years?

An established field. Accountants and Auditors appear among the largest declining jobs in absolute numbers to 2030, and Accounting, Bookkeeping and Payroll Clerks among the fastest declining. ILO places clerical work at the highest generative-AI exposure. Advisory, judgement and specialist roles are less exposed than routine processing.

+How do I know if Accounting, Audit & Tax (CA / CMA / CS) is right for me?

Interest is a good start, but fit also depends on your strengths, how you like to work and what matters to you. Our assessment looks at all of these and your report shows which paths suit you, with a counsellor available to talk it through.

Official sources

Rules and dates change every year. Always confirm with the latest official bulletin before applying.

  1. [1]CA Education & Training at a Glance — Foundation route (register after Class X, exam after appearing in Class XII) and graduate Direct Entry route · Institute of Chartered Accountants of India · checked 5 October 2026
  2. [2]CMA course eligibility — Foundation: passed Class 10 (and 10+2 to proceed); graduate exemptions · Institute of Cost Accountants of India · checked 5 October 2026
  3. [3]CSEET — "passed or appearing in the Senior Secondary (10+2) Examination" (wording confirmed via icsi.edu search snippet; page renders dynamically) · Institute of Company Secretaries of India · checked 5 October 2026
  4. [4]CUET (UG) 2026 Information Bulletin — 37 subjects; subjects selectable irrespective of Class XII subjects; programme eligibility set by each university · National Testing Agency · checked 5 October 2026
  5. [5]Specification of Degrees (Gazette 5 July 2014) — approved UG degree nomenclature (B.A., B.Sc., B.Com., BBA, BCA, B.Tech., B.Arch., LLB, B.Pharm., B.Sc.(Nursing), BFA, BPA, B.Ed. integrated, etc.) · University Grants Commission · checked 5 October 2026
  6. [6]Future of Jobs Report 2025 — Fig 2.2 fastest-growing/declining roles; Fig 2.4 largest absolute growth/decline; India economy profile · World Economic Forum · checked 5 October 2026
  7. [7]Generative AI and jobs: A 2025 update — four exposure gradients; augmentation potential ~6x automation; clerical highest exposure; rising exposure for software, media, finance roles · International Labour Organization · checked 5 October 2026

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