ICAI plans AI-focused CA curriculum, international programme for overseas students

The Institute of Chartered Accountants of India (ICAI) is reviewing the Chartered Accountancy (CA) curriculum to introduce new-age skills like artificial intelligence (AI), data analytics, sustainability, environmental, social and governance (ESG) and forensic auditing, as the accounting profession undergoes rapid technological change.

The move is part of ICAI’s effort to ensure that newly qualified CAs have hands-on exposure to technology and data tools before entering the profession.

ICAI president Prasanna D Kumar said the institute has already introduced several technology-focused training programmes for students and members and is now working on further changes to the formal education structure.

“We have professionals who have given time to build these new courses. They have been working in the industry for years and understand the gaps,” Kumar said.

Further, ICAI has constituted the Committee for Review of Education and Training (CRET) to examine the existing CA education and training framework. The committee will review the syllabus, practical training, soft skills and communication training, as well as examination methods, and recommend changes to align the programme with developments in the profession.

The CRET is expected to complete its work by December, following which its recommendations will be placed in the public domain for feedback and discussion.

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ICAI introduced the New Scheme of Education and Training in 2023. Areas such as AI, data analytics, ESG, sustainability and forensic auditing are currently not formally integrated as standalone components of the CA curriculum, although the institute has introduced separate training programmes in several of these areas.

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Among these is the Artificial Intelligence Understanding for Rising Achievers (AURA) programme for CA students. ICAI is now preparing to launch AURA 2.0, an advanced-level programme for students who have completed AURA 1.0. The new programme will focus on practical applications of AI in finance, audit and taxation.

“The course will proactively integrate tech skills, automation and data tools into CA training,” Kumar said.

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AI training for CAs

While AI is changing the nature of several professions, ICAI officials said demand for chartered accountants remains strong. In the institute’s recently concluded placement process, nearly 8,000 vacancies were on offer, while 5,834 candidates appeared for the placement process, a senior official said.

For its members, ICAI has also introduced the AI Certificate Course for Chartered Accountants (AICA). Level 1, launched at the AI Innovation Summit in 2024, focuses on foundational AI concepts and tools through a three-day physical programme. The Institute has conducted more than 850 batches, training over 45,000 members.

Level 2, launched in 2025, focuses on advanced applications and practical use cases through a five-day blended programme. ICAI has conducted more than 80 batches, training over 1,500 members. The 100th batch is scheduled to be held in Pune in October 2026.

ICAI is also upgrading its Digital Information Systems Assurance (DISA) 3.0 programme to DISA 4.0, with the new version expected in October. The institute’s Digital Accounting and Assurance Board (DAAB) is also introducing programmes in digital forensics, data protection and cybersecurity audit.

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Training government agencies

Beyond AI and technology, ICAI has expanded its professional training offerings to include a diploma in forensic and investigation and certificate programmes in areas such as data protection and cybersecurity.

The institute also provides training to government and regulatory agencies, including the Securities and Exchange Board of India (SEBI), National Investigation Agency (NIA) and Central Bureau of Investigation (CBI), on financial fraud and forensic investigation.

Kumar said the objective was to ensure that CA students and members can adapt to changing professional requirements and serve clients as technology increasingly becomes part of accounting, auditing and financial decision-making.

ICAI explores international CA curriculum

Alongside its domestic curriculum review, ICAI is developing an international version of its CA curriculum to expand the Indian qualification’s global footprint.

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Under the proposed framework, the curriculum would largely mirror the Indian CA course, with local adaptations mainly for taxation and law papers, based on the respective country’s statutes and regulatory requirements.

A senior ICAI member said the institute is working with the Mauritius Institute of Professional Accountants (MIPA) to tailor the CA curriculum to Mauritius’ regulatory and professional requirements. The official said similar collaborations are also being explored with Nepal and countries across Africa.

ICAI also has an agreement with the Institute of Singapore Chartered Accountants, with a more comprehensive agreement expected to follow, another official said.

Students who qualify through the CA course offered under the international curriculum will be awarded the ICAI Chartered Accountancy qualification. The ICAI will conduct and offer the programme in the respective country.

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According to the institute, the international programme will follow a common curriculum for Indian and international students, except for country-specific taxation and law papers. The remaining subjects will cover globally relevant standards and topics and will be common to both domestic and international students.