How to Start CA Practice in India: A 6-Month Plan

Many newly qualified CAs want their own practice but do not know where to begin, or begin in the wrong order and lose weeks. This guide on how to start CA practice in India gives you the ICAI steps in the right sequence, the choices you make about structure, money and office, how to find first clients within the rules, and a month-by-month plan for your first six months.

The ICAI details below were checked on official ICAI pages on 20 October 2026. Forms and portal steps do change, so treat this as a map and confirm each step on the portal before you act.

First, is your own practice right for you now?

Practice is a business as much as a profession. Before you resign or register, be honest about three things.

• Money. Can you cover your home and office costs for several months while income is low? Write the number down.
• Skills. Are you confident to sign the work you will take, or do you need a year of experience first?
• Support. Do you know senior CAs or peers who can guide you, share overflow work, or review your first few files?

There is no wrong answer. Some CAs start at once; others work for a few years, build savings and contacts, then start. Both paths are fine. What matters is starting with your eyes open.

How to start CA practice: the ICAI steps in order

The ICAI steps come in a fixed order. Most of them happen on ICAI's Self Service Portal (SSP), reached from icai.org.

Step 1: certificate of practice (COP)

Section 6 of the Chartered Accountants Act, 1949 says no member may practise without a certificate of practice from the Council. ICAI's Member Services FAQ says you apply in Form 6 on the SSP. ICAI does not issue a separate COP number; you use your membership number.

The same FAQ says a member in full-time employment, or working as a paid assistant in a CA firm, is granted a part-time COP, while a member not employed anywhere gets a full-time COP. Part-time practice has limits, so check them before you plan client work while still in a job. If you have a family business, a directorship or teaching work, check the Council's current permissions in the Code of Ethics too.

Step 2: firm name approval (only if you want a firm name)

A sole practice in your own name skips this step. For a proprietary firm, partnership or LLP, ICAI's Firms FAQ says you apply on the SSP in Form 117 with your name preferences, and each partner confirms by OTP. The approval is valid for 30 days for a normal CA firm and 90 days for an LLP.

Step 3: register the firm

The firm is then constituted in Form 18 on the SSP, with the details exactly as approved. Keep your office address proof ready, and your partnership deed or LLP documents if you have partners. Registration gives you the firm registration number you will quote on reports and certificates.

Step 4: letterhead and name board

Keep stationery plain: name, designation, membership number or firm number, address, phone and email. The Code of Ethics records that the Council has prohibited the use of any logo or monogram by members in practice and CA firms, on stationery, visiting cards, sign boards and the internet. Print nothing until the firm is registered; ICAI may approve your second name preference, not your first.

Step 5: UDIN and CPE

UDIN has been mandatory for certificates since 1 February 2019 and for all audit, assurance and attest functions since 1 July 2019. Register on the UDIN portal before your first certificate. Keep track of your yearly CPE hours from the start.

Choose your structure: alone, partner or LLP

Choose for the next three years, not forever. A sole practice can later become a firm; a bad partnership is much harder to undo.

Budget, bank and office

Write a simple first budget before you spend anything. List one-time costs (furniture, laptop, printer, registrations, stationery) and monthly costs (rent, internet, phone, software, travel, your own living costs). Then work out how many months your savings will last if income is slow. That number is your runway.

• Bank: open a separate current account for the practice from day one. Never mix practice money and personal money.
• Insurance: ask about professional indemnity cover once you take on work that carries risk.
• Office: a home office or a shared space keeps costs low early. Move to your own office when the work, not the dream, needs it.
• Software: start with free or low-cost tools where they are good enough, and pay for software when the volume justifies it.

First clients, the ethical way

CAs may not solicit clients or professional work, directly or indirectly. Clause (6) of Part I of the First Schedule to the CA Act makes that misconduct. So the first clients have to come from relationships and quality, not from advertising campaigns.

• Peers and senior firms. Many busy firms need help in peak months. Doing their overflow work well builds income and reputation.
• Professional networks. Study circles, CPE seminars and branch events are where other professionals get to know your work.
• Referrals. Every happy client is the best introduction. Excellent service to the first five clients matters more than anything else.
• Writing and speaking. Articles in professional journals and talks at study circles show your knowledge without soliciting.
• A website within ICAI guidelines. Our Website SEO for Tax Professionals course covers how to keep a CA site inside the rules.

Your 6-month plan

The full plan, with templates for the start-up checklist and budget, is in our Starting Your Own CA Practice course. You can read the first lesson free to check whether practice is right for you now.

Build simple systems from day one

When people ask how to start CA practice well, the answer that gets the least attention is systems. With two clients, everything lives in your head. With twenty, it does not, and the habits you set in the first months decide how calm the next years feel.

• One folder per client, with the same sub-folders for every client and a fixed file naming rule.
• A due date list for every client, checked every Monday.
• An engagement letter for every job, even small ones, with scope, fee and payment terms. It prevents most fee arguments later.
• A checklist for each repeat service, so the work is done the same way every time, by you or by your first hire.
• A billing routine: invoice when the work is delivered, follow up on a fixed schedule.
• Data safety basics: separate logins, a password manager, a DSC register and a tested backup.

None of this needs expensive software. A shared drive, a spreadsheet and the discipline to use them are enough for the first year. When you hire your first staff member, these systems become their training manual.

Early mistakes to avoid

• Ordering letterheads before the firm is registered.
• Spending the runway on an office before there is work to fill it.
• Taking any client at any fee. Low fees are hard to raise later.
• Starting work without a written engagement letter.
• Working alone with no peer to review your first files.

Once the practice is running, the next stage is growth; see How to Grow Your CA Practice: Solo to a 10-Person Firm. When you need the whole roadmap in one place, our course for newly qualified CAs starting a practice covers each step.

Rules change: check the latest ICAI announcement before you act.

Questions people ask

Sources

• ICAI, FAQs on Member Services: Form 6, full-time and part-time COP, no separate COP number (ICAI Call Sahayata PDF)
• ICAI, Firms FAQ: Form 117 firm name approval, validity 30 days / 90 days for LLP, Form 18 (ICAI Call Sahayata PDF)
• ICAI Code of Ethics, 13th edition (2026), Volume I: Section 6 (COP), Clause (6) First Schedule (solicitation), Council decision on logo and monogram, UDIN dates (ICAI PDF)
• ICAI announcement: Revised Code of Ethics, 13th edition
• ICAI Self Service Portal (eServices)