FOCAS Edu

How the numbers work

The calculator is a simple, open model. This page lists every number it uses, where it came from, and whether it has been verified.

51 of 51 inputs are still marked as estimates. Data as of 2026-09, model version 1.0.0.

The steps

  1. Start from Year-1 typical pay for your path in a metro city.
  2. Multiply by factors for your function, location and (for industry and start-up paths) industry.
  3. Articleship, rank and attempt change your first years only, and fade to nothing over about 3, 5 and 3 years.
  4. Extra qualifications and skills each add a small uplift from the year they usually start to count. Each is capped at 10% and all together at 20%.
  5. A growth curve projects Years 1 to 15. Jobs grow fastest early, from about 16% a year towards 6%. Practice starts at 55% of the firm-job anchor and climbs more slowly for longer.
  6. Conservative and Strong are Typical times a spread that widens over time, because careers diverge.
  7. "Today's rupees" removes 6% a year inflation.

What the model leaves out

  • Abroad figures are gross, converted to rupees, with no adjustment for living costs or tax.
  • Start-up figures count cash pay only and leave out equity.
  • Years in studies show no salary. Fees and stipends are not modelled.
  • Bonuses, variable pay and benefits are not modelled separately.

Path anchor

Where to verify: ICAI Campus Placement Programme reports (icai.org), Big 4 India offer letters or recruiter surveys, practising-CA surveys

ItemValueSource or noteStatus
Job in industry12.5ICAI campus average Rs 12.88 L (62nd drive) and Rs 13 L (64th drive), reported by Taxscan and a JNU Jaipur blog; not checked against ICAI reportestimated
Job in a CA firm or Big 49Big 4 fresher CA range Rs 8.5 to 12 L, reported by ThinkingBridge and iWision blogs; not checked against firm offersestimated
Own practice9No public source found. Set equal to the firm-job anchor; the practice growth curve then starts at 55% of it (MODEL.practice.s0), so Year 1 is about half of a firm jobestimated
Start-up or entrepreneurship11No public source found; placeholder near industry pay, cash onlyestimated

Function mult

Where to verify: Michael Page, Robert Half and Hays India salary guides; ICAI campus offers by function

ItemValueSource or noteStatus
Audit and assurance0.95Placeholder. Check with recruiter salary guides (Michael Page, Robert Half, Hays India) and ICAI campus data by functionestimated
Direct tax1Placeholder. Check with recruiter salary guides (Michael Page, Robert Half, Hays India) and ICAI campus data by functionestimated
Indirect tax and GST1.05Placeholder. Check with recruiter salary guides (Michael Page, Robert Half, Hays India) and ICAI campus data by functionestimated
Corporate finance and FP&A1.05Placeholder. Check with recruiter salary guides (Michael Page, Robert Half, Hays India) and ICAI campus data by functionestimated
Investment banking and M&A1.45Placeholder. Check with recruiter salary guides (Michael Page, Robert Half, Hays India) and ICAI campus data by functionestimated
Internal audit and risk0.95Placeholder. Check with recruiter salary guides (Michael Page, Robert Half, Hays India) and ICAI campus data by functionestimated
Forensic and valuation1.05Placeholder. Check with recruiter salary guides (Michael Page, Robert Half, Hays India) and ICAI campus data by functionestimated
Treasury1.1Placeholder. Check with recruiter salary guides (Michael Page, Robert Half, Hays India) and ICAI campus data by functionestimated
CFO track or generalist1.15Placeholder. Check with recruiter salary guides (Michael Page, Robert Half, Hays India) and ICAI campus data by functionestimated

City mult

Where to verify: Recruiter salary guides by city; ICAI international placement offers

ItemValueSource or noteStatus
Metro city1Placeholder. Check with recruiter guides by city and ICAI international placement offers (above Rs 50 L reported for the 64th drive)estimated
Tier-2 city0.85Placeholder. Check with recruiter guides by city and ICAI international placement offers (above Rs 50 L reported for the 64th drive)estimated
Tier-3 city or hometown0.75Placeholder. Check with recruiter guides by city and ICAI international placement offers (above Rs 50 L reported for the 64th drive)estimated
Gulf1.3Placeholder. Check with recruiter guides by city and ICAI international placement offers (above Rs 50 L reported for the 64th drive)estimated
Singapore1.6Placeholder. Check with recruiter guides by city and ICAI international placement offers (above Rs 50 L reported for the 64th drive)estimated
UK, Canada or Australia1.6Placeholder. Check with recruiter guides by city and ICAI international placement offers (above Rs 50 L reported for the 64th drive)estimated
United States2Placeholder. Check with recruiter guides by city and ICAI international placement offers (above Rs 50 L reported for the 64th drive)estimated

Industry mult

Where to verify: ICAI campus placements by sector; sector salary surveys

ItemValueSource or noteStatus
BFSI and banking1Placeholder. Check with ICAI campus placements by sector and sector salary surveysestimated
Consulting1.05Placeholder. Check with ICAI campus placements by sector and sector salary surveysestimated
Technology and SaaS1.1Placeholder. Check with ICAI campus placements by sector and sector salary surveysestimated
Manufacturing0.95Placeholder. Check with ICAI campus placements by sector and sector salary surveysestimated
FMCG1Placeholder. Check with ICAI campus placements by sector and sector salary surveysestimated
Real estate and infra0.95Placeholder. Check with ICAI campus placements by sector and sector salary surveysestimated
Pharma and healthcare1Placeholder. Check with ICAI campus placements by sector and sector salary surveysestimated
Start-up (VC-backed)1.05Placeholder. Check with ICAI campus placements by sector and sector salary surveysestimated
Government and PSU0.9Placeholder. Check with ICAI campus placements by sector and sector salary surveysestimated
Others0.95Placeholder. Check with ICAI campus placements by sector and sector salary surveysestimated

Articleship mult

Where to verify: Placement outcomes by articleship type (ICAI, FOCAS alumni data)

ItemValueSource or noteStatus
Big 41.1Placeholder. Check with placement outcomes by articleship typeestimated
Large or mid-size firm (top 20 to 100)1.03Placeholder. Check with placement outcomes by articleship typeestimated
Industry (where permitted)1Placeholder. Check with placement outcomes by articleship typeestimated
Small local firm0.93Placeholder. Check with placement outcomes by articleship typeestimated

Rank mult

Where to verify: ICAI campus offers to rank holders; Big 4 offer data; FOCAS alumni data

ItemValueSource or noteStatus
No1Sources disagree: Big 4 premium about Rs 1 to 1.5 L (ThinkingBridge blog); ICAI campus rank holders often Rs 18 to 26 L (Zeroinfy). Kept modest and cappedestimated
Yes, all-India top 501.2Sources disagree: Big 4 premium about Rs 1 to 1.5 L (ThinkingBridge blog); ICAI campus rank holders often Rs 18 to 26 L (Zeroinfy). Kept modest and cappedestimated
Yes, regional1.08Sources disagree: Big 4 premium about Rs 1 to 1.5 L (ThinkingBridge blog); ICAI campus rank holders often Rs 18 to 26 L (Zeroinfy). Kept modest and cappedestimated

Attempt mult

Where to verify: FOCAS alumni outcomes by attempt (no public source)

ItemValueSource or noteStatus
1st attempt1No public source isolates the effect of the attempt number. Deliberately small; only applies to the first yearsestimated
2nd attempt0.98No public source isolates the effect of the attempt number. Deliberately small; only applies to the first yearsestimated
3rd attempt0.95No public source isolates the effect of the attempt number. Deliberately small; only applies to the first yearsestimated
4th or later attempt0.93No public source isolates the effect of the attempt number. Deliberately small; only applies to the first yearsestimated

Boosters

Where to verify: CFA Institute, ACCA, ISACA and recruiter salary surveys

ItemValueSource or noteStatus
DISA0.04Placeholderestimated
CFA0.08Placeholderestimated
ACCA or CPA0.06Placeholderestimated
IFRS0.04Placeholderestimated
FRM0.06Placeholderestimated
MBA0.08Placeholderestimated
Excel, Power BI, SQL, automation0.05Placeholderestimated
English communication0.03Placeholderestimated
Domain specialisation0.05Placeholderestimated

Model

ItemValueSource or noteStatus
Growth curves, spreads, fade lengths, capsn/aGrowth curves, band spreads and fade lengths are modelling placeholders calibrated only to rough published ranges (mid-career Rs 15 to 28 L at 5 to 8 years; Big 4 exits at 3 to 4 years Rs 20 to 28 L)estimated

Salary amounts are gross annual pay in lakh rupees. Multipliers are unitless (1.00 means no change).

These figures are illustrative ranges built from published campus-placement data and market salary surveys. They are not job offers or guarantees. Real pay varies with the firm, your negotiation, the job market and your own performance. Items marked 'estimated' are our assumptions and are still being verified.