08 October 2013
When a person validly clears both groups of ca final and completes his articleship and also completes his GMCS then his name is entered in the registrar of members on payment of applicable fees, then he is called ACA-Associate Chartered Accountant.
When ACA practices as a CA for a period of 5 years then on making application to ICAI and on making payment of fees he become FCA-Fellow Chartered Accountant.