Chartered Accountant is a designation given to an accounting professional who has received certification from a statutory body that he/she is qualified to take care of the matters related accounting and taxation of a business, like file tax returns, audit financial statements and business practices, maintaining records of investments, preparing and reviewing financial reports and documents. 

A Chartered Accountant is also qualified to offer advisory services to clients which include companies and individuals.

Becoming a certified Chartered Accountant requires completing three levels of training designed by the Institute of Chartered Accountants of India (ICAI). 

The ICAI, is a statutory body which regulates and maintains the profession of chartered accountancy in India. Under the Scheme of Education and Training, a candidate can pursue Chartered Accountancy Course either through, Foundation Course Route or Direct Entry Route. 

Foundation course is the entry point into the course after Class XII, while Direct Entry is for those who have completed Graduation.