According to Taylor (2010) technology adoption is a process of search and selection which is influenced by social status, availability, individual belief and mobility. CA Rafeq (2011), stated that CAs understand the Cloud computing concept, its services, deployment models and risk management. That is why CAs use Cloud services not only for tax filing but also providing information and solutions to their clients. Many theoretical models have been used by the researchers for analyzing the behavioral approach of users towards technology adoption and use. To understand the professionals group i.e. Chartered Accountants’ approach towards adoption of Cloud computing, we have used UTAUT2 (Unified Theory of Acceptance and Use of Technology) model (Venkatesh, 2012) for this study. UTAUT2 model is an extension of UTAUT model. This model is being used by researchers for analyzing the user acceptance towards technology. UTAUT model includes four constructs viz. performance expectancy, effort expectancy, social influence and facilitating conditions. These four constructs contemplate to fundamental determinants i.e. behavior usage and behavior intention. Further, direct determinants determine the influence of age, experience, and voluntariness. According to Venkatesh et.al. UTAUT model explained about 70% of the variance in behavioral intention to use a technology and about 50% of the variance in technology use. In the UTAUT2 model (Venkatesh,2012) focus is on consumer usage context. That is why three constructs viz. HM, PV and HB have been included to understand the strong key points related to the adoption of new technology. Further for our study we have removed age