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Hello Mr Jaydip
Good to know that ur niece is interested in CA. For CA after 12th the first step is CPT , for appearing in any level examination of CA u need to register with ICAI (The Institute of Chartered Accountants of India) for the respective level, same is the case with CPT. If u register ur niece now with ICAI for CPT or anytime before 30th September she will be able to appear in the December 2013 examination. If she clears CPT in December u will have to register her for the next level IPCC immediately so that she is eligible for IPCC November 2014 attempt. If she clears both or at least first group of the two groups in IPCC she will be eligible for 3 years article training under a practicing CA after clearing both groups of IPCC and 2 and a half years of article training she will be eligible for final exams of course in between her training after she has cleared both groups of IPCC u will have to register her with ICAI for final exams. After she has cleared her final exams she will have to complete her remaining 6 months of articleship and GMCS training then she will be awarded with the status of a CA.
This is an outline for details plz visit the website of ICAI and u can proceed for online registration also.
Hope it helps.