September 25, 2026, (Inside AI) — The Institute of Chartered Accountants of India (ICAI) is reviewing its Chartered Accountancy (CA) curriculum to embed artificial intelligence, data analytics, sustainability, environmental, social and governance (ESG) and forensic auditing as formal components, the institute said. The move aims to give newly qualified CAs hands-on exposure to technology and data tools before they enter the profession.
The review is being conducted by the Committee for Review of Education and Training (CRET), which will examine the existing syllabus, practical training, soft skills, communication training and examination methods. The committee is expected to complete its work by December, after which its recommendations will be placed in the public domain for feedback and discussion.
ICAI introduced its New Scheme of Education and Training in 2023. Areas such as AI, data analytics, ESG, sustainability and forensic auditing are not currently integrated as standalone components of the CA curriculum, although the institute has launched separate training programmes in several of these areas.
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.
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"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.
Among the existing programmes is the Artificial Intelligence Understanding for Rising Achievers (AURA) programme for CA students. ICAI is 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.
For its members, ICAI has 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 introducing programmes in digital forensics, data protection and cybersecurity audit.
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.
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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.
Despite the technological shift, 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.
Alongside its domestic curriculum review, ICAI is developing an international version of its CA curriculum to expand the Indian qualification's global footprint. 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. 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.
The curriculum review comes as accounting bodies worldwide grapple with the integration of AI into professional training. The Association of Chartered Certified Accountants (ACCA) and the American Institute of Certified Public Accountants (AICPA) have both updated their syllabi in recent years to include data analytics and technology modules. ICAI's move aligns with a broader trend of professional bodies embedding digital skills to keep pace with automation in audit and finance.
ICAI's efforts to train government agencies reflect a growing recognition of the role accountants play in forensic investigations. The institute's collaboration with SEBI, NIA and CBI on financial fraud training underscores the demand for specialized skills beyond traditional auditing.
The international curriculum push could also help ICAI compete with global accounting bodies. The Indian CA qualification is already recognized in several countries, but a tailored curriculum for local regulations could make it more attractive to students abroad. The partnership with MIPA and potential collaborations in Nepal and Africa signal a strategic expansion into emerging markets.
As the December deadline for CRET recommendations approaches, the accounting profession will be watching closely. The changes could reshape how future CAs are trained, potentially setting a benchmark for other professional bodies in India and beyond.
