Hello aspirant,

See colleges never disclose their actual minimum attendance to peoples outside the college, so getting an exact number on what will be the minimum attendance will be tough, the thing you can do is ask the seniors and they can let you know about the college attendance scenario. No colleges gives out official statement of minimum attendance like 20 30 percent each and every college atleast keeps a standard of 75% but the same is not followed in the college as far as I have my experience.

You can surely ask the seniors of the colleges and even consider talking with teachers and admission department regarding your focus on CA and if there might be a scene they can adjust your attendance regarding your examination.

I hope this helps

All the best for CA!!