It cannot be established definitively whether CA is tougher than IAS examination, as each of these exams has its own level of difficulty. It all depends on the definition of the word “tough.”
Some people judge the toughness based on the syllabus, some on the level of competition, passing rate, the amount of time required, the number of attempts, or skills needed to crack the exam.
In this way, instead of deciding which exam is tougher, it is better to figure out why each one of them is tough.
Why is CA Considered Difficult?
CA is a professional course conducted by the Institute of Chartered Accountants of India (ICAI).
Stages of the CA Course
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Foundation (or Direct Entry Scheme, where applicable)
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Intermediate
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Articleship (Practical Training)
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Final Examination
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Membership of ICAI
Curriculum
The CA curriculum covers multiple disciplines, including:
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Financial Accounting
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Cost and Management Accounting
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Taxation
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Auditing and Assurance
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Corporate and Business Laws
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Financial Reporting
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Strategic Financial Management
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Ethics
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Information Systems and Technology (where applicable)
The syllabus is highly technical and needs understanding of concepts instead of just rote learning. Practical problem solving, application of accounting principles, interpretation of tax laws, etc., form a part of the curriculum.
CA is also difficult because candidates have to do consistently well at various levels of exams and take quite some time to complete the course.
Passing Criteria
The CA examination is challenging not only because of its extensive syllabus but also because of its strict passing requirements prescribed by ICAI.
To clear a group, a student must:
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Secure at least 40% marks in every paper.
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Obtain an aggregate of 50% marks in that group.
If a student fails to secure the minimum marks in even one paper, the group is generally considered not cleared, and the student must appear again for all papers of that group (subject to the exemption provisions of ICAI). These rules require candidates to demonstrate competence across all subjects rather than excelling in only a few.
Why is IAS Considered Difficult?
IAS Exam is held by Union Public Service Commission (UPSC) for recruitment into civil services.
The selection procedure comprises of:
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Preliminary Examination
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Main Examination
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Personal Interview Test
Like CA, the syllabus of IAS exam also involves knowledge of various subjects. But the difference lies in the syllabus pattern.
As the CA syllabus includes only those subjects which are related to profession, such as accounting, taxation, auditing, finance, costing, ethics, corporate laws, etc., while the syllabus of IAS exam involves wide variety of subjects like history, geography, polity, economics, science and technology, environment, ethics, current affairs, essay writing, and an optional subject.
The candidate is expected not only to be aware of facts but should also be able to critically analyze problems and answer questions, make decisions, and display communication and administrative abilities in the interview.
Therefore, CA requires in-depth professional knowledge across several commerce and finance-related subjects, whereas IAS requires broad knowledge across multiple academic disciplines together with analytical and administrative skills.
Career Outcome
Although CA and IAS are often compared because both are prestigious, they lead to different career outcomes.
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Qualifying the IAS examination results in selection to the Civil Services, subject to merit and vacancies.
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Qualifying as a Chartered Accountant results in a professional qualification. After qualification, candidates may choose careers in practice, industry, consulting, academia, entrepreneurship, or government organisations.
Therefore, the two qualifications are designed for different professional objectives.
Duration - Usually around 4-4.5 years if all levels are cleared in the first attempt because of multiple examination levels and mandatory articleship Conducted annually
If all stages are cleared in the same cycle, selection may be completed within that recruitment year
Which Is Tougher?
There are strong reasons why both of these examinations are considered to be difficult.
Conceptual knowledge is a mandatory requirement in CA from different professional perspectives such as accounting, auditing, taxation, costing, finance, law, ethics, and strategic management.
Apart from having a detailed syllabus, candidates have to fulfill the rigid requirements of passing the examinations set by the ICAI.
IAS requires extensive knowledge in many subjects, good writing skills of answers, knowledge of current affairs, passing an interview, and competing against a huge number of candidates for a few job positions.
A critical difference between these two qualifications is the restriction of time. UPSC Civil Services Examination has restrictions regarding number of attempts and age limit of candidates. Thus, there are limited opportunities for successful performance.
However, the CA course does not have such restrictions regarding the total number of examination attempts. Candidates can continue taking these examinations until their success depending on the existing regulations.
This is the reason why many people consider IAS qualification to be comparatively more difficult than CA. It is caused not only by the curriculum itself but also by the fact that there are limited attempts, rank-based selection, and consistency in Preliminary, Main Examinations, and Personality Test.
Still, this does not mean that CA qualification is an easy one from academic and technical points of view.
Conclusion
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It is not possible to compare CA and IAS due to the difference in their purpose. CA is a professional qualification while IAS is a competitive examination for Civil Services recruitment.
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CA is difficult due to its wide syllabus, multiple levels of examination, compulsory articleship, and rigorous passing requirements in all subjects.
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IAS is difficult due to its vast syllabus spanning many disciplines, tough competition, few attempts, age limitations, and merit ranking.
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In case the basis of comparison is competition and selection process, then IAS is considered relatively tougher. But in terms of technical content and expertise, CA is equally tough.
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The difficult exam finally depends on an individual’s aptitude and interest.