CA India (Chartered Accountant)
ICAI
Complete guide to passing the CA India (Chartered Accountant) exam on your first attempt.
₹30,000-₹50,000 total
~10-15%
Lifetime
India
ICAI
₹7-25 LPA
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Complete Overview
The CA India qualification is the statutory chartered accountancy credential awarded by the Institute of Chartered Accountants of India (ICAI), a body set up under the Chartered Accountants Act, 1949. It is taken by school leavers who register for the Foundation Course after passing Class 10 and sit the exam after appearing in Class 12, and by graduates entering through the Direct Entry Route, which requires 55 percent marks for commerce graduates and 60 percent for non-commerce graduates. ICAI charges Rs 9,000 to register for the Foundation Course, Rs 18,000 for both groups of the Intermediate Course and Rs 22,000 for both groups of the Final Course.
ICAI launched the current New Scheme of Education and Training on 1 July 2023. The scheme has three examined levels plus four Self-Paced Online Modules. Foundation has four papers of 100 marks each: Accounting, Business Laws, Quantitative Aptitude and Business Economics. Intermediate has six papers split into two groups, covering Advanced Accounting, Corporate and Other Laws, Taxation, Cost and Management Accounting, Auditing and Ethics, and Financial Management and Strategic Management. Final has six papers in two groups, ending with Paper 6, Integrated Business Solutions, which is a multidisciplinary case study assessed as an open book examination.
Between Intermediate and Final sits two years of Practical Training, known as articleship. ICAI requires students to finish the four-week Integrated Course on Information Technology and Soft Skills before articleship starts, and the four-week Advanced ICITSS after training ends but before the Final examination. Those four courses cost Rs 7,000 for Orientation, Rs 6,500 for Information Technology Training, Rs 7,000 for Management and Communication Skills and Rs 7,500 for Advanced Information Technology Training. Articled assistants receive a stipend. For the two-year training ICAI recommends Rs 5,000 a month in the first year and Rs 6,000 in the second for towns of twenty lakh people and above, dropping to Rs 3,000 and Rs 4,000 in towns under five lakh. ICAI's own FAQ notes these revised rates require an amendment to Regulation 48 and apply only from the date that amendment takes effect.
Examination fees are charged separately from registration. For the September and November 2026 sittings, ICAI set the Indian centre fee at Rs 1,500 for Foundation, Rs 2,700 for both Intermediate groups and Rs 3,300 for both Final groups. Overseas candidates at Bahrain and Dubai pay US$325 for Foundation, US$500 for both Intermediate groups and US$550 for both Final groups; Kathmandu is priced in rupees at Rs 2,200, Rs 3,400 and Rs 4,000. Late submission adds Rs 600, or US$10 abroad.
Pass rates are low at every level. In May 2026 ICAI reported 18,124 of 90,217 Foundation candidates passing, 20.09 percent. At Intermediate, 9,350 of 91,237 cleared Group I (10.25 percent), 10,372 of 64,381 cleared Group II (16.11 percent), and 2,820 of 33,304 cleared both groups together (8.47 percent). At Final, 6,555 of 54,606 cleared Group I (12.00 percent), 8,725 of 42,573 cleared Group II (20.49 percent), and 3,345 of 23,776 cleared both together (14.07 percent). A student who never fails a group still needs roughly four years from Foundation registration to membership, because the two-year articleship cannot be compressed.
Why Get CA India (Chartered Accountant) Certified?
Only a chartered accountant in practice can sign a statutory audit report under the Companies Act, 2013, which makes the ICAI membership a legal gate rather than a preference. Every company that needs a statutory audit needs a CA signature on it.
The catalogue salary band for qualified CAs in India is Rs 7 to 25 lakh per annum, and ICAI runs campus placement programmes for newly qualified members twice a year.
Articleship is paid work, not an unpaid internship. For two-year training ICAI recommends a minimum stipend of Rs 5,000 a month in the first year and Rs 6,000 in the second for cities of twenty lakh and above, subject to the amendment of Regulation 48 that the FAQ flags. The industrial trainee minimum is settled at Rs 15,000 a month with effect from 1 July 2023.
ICAI membership does not expire and carries no renewal examination, so the cost is a one-time investment rather than a recurring recertification bill.
Graduates skip the Foundation level entirely. A commerce graduate with 55 percent marks registers straight into Intermediate and can sit the exam after an eight-month study period, cutting roughly a year off the route.
Foundation and Intermediate examinations run three times a year, in January, May and September, so a failed attempt costs four months rather than a full year. Final moved to twice a year, in May and November, from the May 2026 sitting.
The Self-Paced Online Modules let students specialise before qualifying. SET C alone offers ten electives including International Taxation, Forensic Accounting, Valuation, and Financial Services and Capital Markets.
Exam Format & Structure
Duration
Foundation Papers 1 and 2 run 2 PM to 5 PM IST for 3 hours; Foundation Papers 3 and 4 run 2 PM to 4 PM for 2 hours. All six Intermediate papers run 3 hours. Final Papers 1 to 5 run 3 hours and Final Paper 6 runs 2 PM to 6 PM for 4 hours.
Questions
ICAI publishes marks rather than a fixed number of questions per paper. Every Foundation, Intermediate and Final paper carries 100 marks. At Intermediate and Final level ICAI specifies 30 percent case scenario or case study based MCQs and 70 percent descriptive questions in all six papers.
Passing Score
A minimum of 40 percent in each paper and a minimum of 50 percent in the aggregate. At Foundation this must be achieved at one sitting across all four papers. At Intermediate and Final the 40 and 50 percent rule applies per group, and a candidate may clear the two groups in separate sittings. Self-Paced Online Modules require 50 percent in the module.
Question Types
- Subjective descriptive answers in Foundation Papers 1 and 2
- Objective multiple choice questions in Foundation Papers 3 and 4, with negative marking of 0.25 mark per wrong answer
- Case scenario based MCQs worth 30 percent of each Intermediate and Final paper, with no negative marking
- Descriptive questions worth 70 percent of each Intermediate and Final paper
- Multidisciplinary case studies in Final Paper 6, Integrated Business Solutions, assessed open book
- Self-Paced Online Module tests for SET A, SET B, SET C and SET D
Delivery Method
Pen and paper at ICAI examination centres across Indian cities and three overseas cities: Bahrain, Dubai and Kathmandu. All papers start at 2 PM IST. An advance reading time of 15 minutes runs from 1.45 PM to 2 PM for every paper except Foundation Papers 3 and 4.
Exam Domains & Topics
The entry level, four papers of 100 marks each. Papers 1 and 2 are subjective and run three hours. Papers 3 and 4 are objective, run two hours and carry negative marking of 0.25 mark for each wrong answer. A candidate must clear all four at one sitting with 40 percent in each and 50 percent overall, and registration stays valid for four years from the first eligible attempt.
Key Topics to Master:
- Paper 1 Accounting: journal to final accounts, partnership and company accounts
- Paper 2 Business Laws: Indian Contract Act 1872, Sale of Goods Act 1930
- Paper 2 Business Laws: Companies Act 2013 basics and LLP Act 2008
- Paper 3 Quantitative Aptitude: business mathematics including ratio, interest and annuities
- Paper 3 Quantitative Aptitude: logical reasoning, seating arrangement and number series
- Paper 3 Quantitative Aptitude: statistics, measures of dispersion, correlation and index numbers
- Paper 4 Business Economics: demand and supply, price determination, business cycles
- Negative marking discipline on the two objective papers
Three papers of 100 marks each. Paper 1 is Advanced Accounting, Paper 2 is Corporate and Other Laws, and Paper 3 is Taxation, split into Section A Income-tax Law for 50 marks and Section B Goods and Services Tax for 50 marks. Each paper carries 30 percent case scenario MCQs and 70 percent descriptive marks, with no negative marking.
Key Topics to Master:
- Accounting Standards application and consolidated financial statements
- Branch accounts, amalgamation and internal reconstruction
- Companies Act 2013 provisions on shares, debentures and dividends
- General Clauses Act 1897 and interpretation of statutes
- Income-tax Law: heads of income, deductions and total income computation
- Income-tax Law: TDS, advance tax and return filing provisions
- GST: supply, place and time of supply, input tax credit
- GST: registration, returns and reverse charge mechanism
Three papers of 100 marks each. Paper 4 is Cost and Management Accounting, Paper 5 is Auditing and Ethics, and Paper 6 is Financial Management and Strategic Management with 50 marks each side. Group II can be cleared in a different sitting from Group I, or both groups can be cleared together using the combined aggregate route.
Key Topics to Master:
- Material, labour and overhead cost accounting
- Job, batch, contract, process and service costing
- Standard costing variances and marginal costing decisions
- Standards on Auditing, audit documentation and audit evidence
- Audit of items of financial statements and company audit
- Professional ethics under the Chartered Accountants Act, 1949
- Financial Management: cost of capital, capital structure, leverage, capital budgeting
- Strategic Management: strategic analysis, competitive advantage, functional strategy
Three closed book papers of 100 marks each: Financial Reporting, Advanced Financial Management, and Advanced Auditing, Assurance and Professional Ethics. Each runs three hours with 30 percent case scenario MCQs and 70 percent descriptive marks. ICAI reported a 12.00 percent pass rate for Final Group I in the May 2026 sitting.
Key Topics to Master:
- Indian Accounting Standards and Ind AS consolidated financial statements
- Business combinations, financial instruments and share based payment
- Integrated reporting and sustainability disclosure
- Security valuation, portfolio management and derivatives
- Mergers, acquisitions and corporate restructuring analysis
- International financial management and foreign exchange exposure
- Standards on Auditing, quality control and group audits
- Professional ethics, Code of Ethics and disciplinary provisions
Three papers of 100 marks each: Direct Tax Laws and International Taxation, Indirect Tax Laws, and Integrated Business Solutions. Papers 4 and 5 are closed book and run three hours. Paper 6 is a multidisciplinary case study paper, runs four hours from 2 PM to 6 PM, and is the only ICAI paper assessed as an open book examination.
Key Topics to Master:
- Assessment of companies, firms, trusts and non-residents
- Transfer pricing and specific anti-avoidance provisions
- Double taxation avoidance agreements and model conventions
- Advanced GST including refunds, appeals and assessment
- Customs law and Foreign Trade Policy
- Integrated case studies combining reporting, audit, tax and strategy
- Strategic management applied inside multidisciplinary cases
- Open book technique: indexing and navigating permitted material under time pressure
Four modules of 100 marks each, registered alongside the Final Course at no separate fee. SET A Corporate and Economic Laws and SET B Strategic Cost and Performance Management are mandatory and expect expert knowledge. SET C and SET D are electives expecting working knowledge. Each module needs 50 percent to qualify, there is no cap on attempts, and marks are not aggregated with the Final examination.
Key Topics to Master:
- SET A: Companies Act 2013 in depth, FEMA, SEBI and economic legislation
- SET B: strategic cost management and performance measurement
- SET C elective: International Taxation
- SET C elective: Forensic Accounting
- SET C elective: Valuation, or Financial Services and Capital Markets
- SET C elective: The Insolvency and Bankruptcy Code, 2016
- SET D elective: Entrepreneurship and Start-Up Ecosystem
- SET D elective: Digital Ecosystem and Controls, or Psychology and Philosophy
Recommended Study Plan
- 1Confirm eligibility on the Self Service Portal at eservices.icai.org and check the study period cut-off date for your sitting
- 2Download the current BoS study material for every paper in your chosen group from the New Scheme page on icai.org
- 3Read the ICAI syllabus document for each paper and mark the chapters carrying case scenario MCQ weight
- 4Build a paper-by-paper chapter tracker with target completion dates for the next ten weeks
- 5Order hard copy study material through the Centralized Distribution System portal if you prefer print
- 1Work through the first third of the heaviest paper in your group, using the BoS module chapters in order
- 2Solve every illustration inside the module before moving to the next chapter
- 3Write one-page summary sheets per chapter that you can revise in fifteen minutes later
- 4Attend the relevant free BoS Live sessions on boslive.icai.org for chapters you found hard
- 1Finish the remaining chapters of the first paper from the BoS module
- 2Attempt the practice questions at the end of each module chapter without looking at solutions
- 3Pull the last four Revision Test Papers for that paper from icai.org and attempt only the chapters covered so far
- 4Log every question you got wrong in an error register with the reason for the error
- 1Start the law or audit paper in your group and read the bare provisions alongside the BoS module
- 2Practise writing full answers in the section-plus-analysis-plus-conclusion structure ICAI suggested answers use
- 3Compare three of your written answers against ICAI Suggested Answers for the same question
- 4Cover half of the paper syllabus by the end of the week
- 1Complete the remaining chapters of the second paper
- 2Begin the third paper of the group using the BoS module and the latest ICAI amendments or statutory updates
- 3Attempt one ICAI Mock Test Paper for the first paper under exam timing, 2 PM to 5 PM
- 4Rework every question in the error register from weeks 2 and 3
- 1Finish the remaining chapters of the third paper
- 2Read the ICAI Statutory Update or Judicial Update applicable to your attempt for tax and law papers
- 3Attempt the case scenario MCQ booklets ICAI publishes for Intermediate and Final papers
- 4Confirm that every chapter on your tracker is marked complete
- 1Revise paper one from your summary sheets, then reattempt its RTP questions cold
- 2Revise paper two the same way and rewrite two long descriptive answers in full
- 3Attempt one ICAI Mock Test Paper for paper two under exam conditions
- 4Update the error register and mark the chapters with repeat errors
- 1Revise paper three from summary sheets and reattempt its practice questions
- 2Work through the ICAI Suggested Answers for the last three sittings of all three papers
- 3Attempt one full past ICAI question paper per paper, handwritten, in three hours
- 4Rank your three papers by weakest average score and allocate week 9 accordingly
- 1Rebuild the chapters flagged as repeat errors from the BoS module, not from summaries
- 2Practise numerical presentation with working notes, which ICAI marks separately in accounting and costing papers
- 3Attempt the ICAI Mock Test Paper Series I for the paper you scored lowest on
- 4Time-box each answer so a 100 mark paper finishes inside 170 minutes, leaving 10 minutes to review
- 1Sit all three papers of your group on separate days at 2 PM IST, matching the ICAI schedule pattern
- 2Use only a permitted calculator with 12 digits, six functions and two memories during every mock
- 3Get at least one descriptive paper reviewed against ICAI Suggested Answers question by question
- 4Attempt the ICAI Mock Test Paper Series II papers as they are released for your attempt
- 1Redo the full statutory and judicial update for tax and law papers, since these carry direct question weight
- 2Drill case scenario MCQs to finish 30 marks of MCQs inside 40 minutes
- 3Revise every summary sheet across all three papers in two full passes
- 4Clear the error register to zero unresolved entries
- 1Download and print the admit card from the ICAI examination portal and check the centre address and reporting time
- 2Do one last pass of summary sheets and formula or section lists, one paper per day in exam order
- 3Confirm your calculator complies with the ICAI specification and carry a spare permitted calculator
- 4Pack admit card, government photo ID, pens, and nothing else that is not on the ICAI permitted list
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Best Study Resources
ICAI BoS Study Material, New Scheme of Education and Training
Official study materialThe Board of Studies modules for every Foundation, Intermediate and Final paper, plus SET A to SET D. ICAI sets exam questions from this material, and the Suggested Answers follow its structure.
Included in the registration fee; hard copies ordered through the CDS portal
ICAI Revision Test Papers (RTPs)
Practice questionsReleased before each sitting, containing fresh questions plus the statutory and judicial updates applicable to that attempt. For tax and law papers the update section is the fastest way to see what changed.
Free download
ICAI Mock Test Papers, Series I and Series II
Mock examsTwo mock series per sitting, released paper by paper. Regional councils and branches run these under exam timings, which is the closest available rehearsal for a 2 PM start.
Free download; centre-based mock tests may carry a nominal fee
ICAI Suggested Answers
Past paper solutionsOfficial model answers for past examinations. Marking in descriptive papers rewards the provision, the analysis and the conclusion, and these answers show the expected depth for each mark allocation.
Free download
BoS Live (boslive.icai.org)
Live and recorded classesICAI runs live classes, revision sessions and subject webinars for Foundation, Intermediate and Final papers, including dedicated coverage of Final Paper 6 Integrated Business Solutions.
Free
ICAI Self Service Portal (eservices.icai.org)
Registration and exam portalHandles course registration, conversion, revalidation, examination application, city and medium changes, and admit card issue. Every ICAI deadline in the cycle runs through this portal.
Free to use; fees paid through it
ICAI Digital Learning Hub
Online learning platformHosts the Self-Paced Online Module content, video lectures for SET A to SET D, and the minimum prescribed learning hours students must complete before the module test.
Free for registered students and members
ICAI Examination Portal
Exam servicesUsed for admit cards, results, verification of answer books and certified copies. ICAI cut the verification fee from Rs 100 and the certified copy fee from Rs 500 with effect from the January 2026 results.
Verification Rs 50 per paper, certified copies Rs 100 per paper from the January 2026 results onward
The Chartered Accountant Student journal
Monthly journalThe Board of Studies student journal carries subject articles, amendment summaries and exam-oriented capsules that often anticipate case scenario topics.
Free online
Common Mistakes to Avoid
Registering for a level too late and losing the sitting. ICAI requires four months of registration before Foundation and eight months before Intermediate, counted to the first day of the exam month.
Work backwards from the exam month. For a May Foundation attempt register on or before 1 January of that year; for a May Intermediate attempt register on or before 1 September of the previous year.
Guessing on Foundation Papers 3 and 4. Those two papers are objective and carry negative marking of 0.25 mark for every wrong answer, while Intermediate and Final MCQs carry none.
Treat Foundation Papers 3 and 4 differently from every other ICAI paper. Answer only where you can eliminate to two options, and leave blanks rather than filling every bubble out of habit.
Letting a 60 percent exemption expire. A paper scored at 60 or above earns an exemption for the immediately next three examinations only.
Count the three attempts from the moment the exemption is granted and plan to clear the group inside that window. If the exemption is exhausted, the continuation option raises the bar to 50 percent in each remaining paper instead of 40.
Provisional Direct Entry registrants missing the marksheet deadline. ICAI cancels a provisional Intermediate registration if the graduation or post-graduation marksheet with the required marks is not submitted within six months of appearing in the final year exam.
Diarise the six-month date on the day you register provisionally and upload the marksheet on the Self Service Portal the week the result is published. A cancelled provisional registration also wipes out credit for theoretical education undergone.
Treating Final Paper 6 as an easy paper because it is open book. Integrated Business Solutions runs four hours, is entirely case study based, and pulls from reporting, audit, law, costing, direct tax and indirect tax at once.
Prepare an indexed set of permitted material and rehearse navigating it under time. The bottleneck in an open book case study paper is retrieval speed and cross-subject linkage, not recall.
Deferring the Self-Paced Online Modules until the end. A student cannot appear for the Final examination without having qualified all four modules, alongside completing Practical Training six months before the exam month and finishing Advanced ICITSS.
Register for SET A to SET D at Final registration, since no separate fee is charged, and clear SET A and SET B during articleship when the workload is steadier. There is no limit on module attempts.
Attempting one Intermediate group at a time without registering for both. ICAI allows appearing in a single group but still requires registration for both groups of the Intermediate Course.
Pay the Rs 18,000 both-group registration up front, then decide sitting by sitting which group to attempt. This also keeps the combined aggregate route open, where 40 percent in each paper of both groups and 50 percent across all six papers clears both at once.
Ignoring registration validity. Foundation registration is valid for four years from the first eligible attempt with no revalidation permitted, Intermediate for five years revalidated once for Rs 400, and Final for ten years revalidated for Rs 500.
Check the validity date on the Self Service Portal at the start of every year. A lapsed Foundation registration means registering again from scratch, since ICAI does not revalidate at that level.
Writing descriptive answers without the statutory reference. Marking in law, audit and tax papers rewards the provision cited, then the application, then the conclusion.
Rehearse against ICAI Suggested Answers rather than coaching notes. Match the structure they use for a four mark, six mark and eight mark question, and carry that format into the exam hall.
Exam Day Tips
- 1
Every ICAI paper starts at 2 PM IST. Entry to the centre opens at 1.15 PM, and for all papers except Foundation Papers 3 and 4 a 15 minute advance reading time runs from 1.45 PM to 2 PM.
- 2
Foundation Papers 3 and 4 finish at 4 PM, not 5 PM, and get no reading time. Final Paper 6 runs until 6 PM. Check which timing applies to the paper you are sitting that day.
- 3
Carry the admit card printed from the ICAI portal together with a government photo identity card. ICAI treats these as separate permitted items and both are checked at the centre.
- 4
ICAI allows a battery-operated portable calculator of any type up to 6 functions, 12 digits and up to two memories. Anything with more features than that, a scientific calculator included, is treated as use of unfair means.
- 5
The medium of answering is locked when you submit the examination form. If you want Hindi, select it then; the correction window for city and medium changes closes days after the form deadline.
- 6
Overseas centres start at local times mapped to 2 PM IST: 12.30 PM in Dubai, 11.30 AM in Bahrain and 2.15 PM in Kathmandu. Confirm the local start time on the admit card rather than assuming 2 PM.
- 7
Final Paper 6 is the only open book paper. Sort and tab whatever material you carry before exam day, because four hours of case studies leaves no slack for hunting through unindexed modules.
- 8
Show working notes in accounting, costing and financial management answers. They carry marks in their own right, and an answer with a correct figure but no visible workings loses them.
- 9
ICAI does not change the exam schedule if a paper day is declared a public holiday by a central, state or local authority, so do not assume a local holiday means a postponement.
- 10
Late entry is permitted only up to 15 minutes after the paper begins, and no candidate may leave the hall before the paper ends, even after finishing.
- 11
Print the admit card from eservices.icai.org. ICAI hosts it roughly 14 days before the examination and sends no physical copy.
- 12
Leave the phone outside the hall. ICAI treats mere possession of a mobile phone in the examination hall, switched off or on silent, as resorting to unfair means.
Career Paths & Salary Ranges
Audit and assurance professional
Statutory audit, internal audit and assurance work at an audit firm or in industry. The Companies Act, 2013 reserves the statutory audit signature for a chartered accountant, which anchors the demand for this route.
Rs 7-25 LPA
Direct and indirect tax specialist
Corporate tax computation, GST compliance, transfer pricing and litigation support. Final Papers 4 and 5 plus the SET C International Taxation elective map directly onto this work.
Rs 7-25 LPA
Financial reporting and controllership
Ind AS reporting, consolidation and group close inside listed companies and shared service centres. Final Paper 1 Financial Reporting is the technical core of the role.
Rs 7-25 LPA
Corporate finance and transaction services
Valuation, due diligence, mergers and acquisitions support and fundraising. Advanced Financial Management at Final level plus the SET C Valuation or Financial Services and Capital Markets elective feed this path.
Rs 7-25 LPA
Practising chartered accountant
Own practice offering audit, tax, certification and advisory services. Requires a certificate of practice from ICAI after membership, and practice income scales with the client base rather than a salary band.
Rs 7-25 LPA
Forensic and risk professional
Fraud investigation, forensic accounting and enterprise risk work. The SET C electives in Forensic Accounting and Risk Management are the qualification-side entry point.
Rs 7-25 LPA
Prerequisites & Requirements
- Foundation Route: registration is open after passing the Class 10 examination, but the first Foundation attempt comes only after appearing in the Class 12 examination conducted by a body constituted by law in India or a recognised equivalent.
- Foundation Route registration must be completed at least four months before the first day of the exam month.
- Direct Entry Route: commerce graduates or post-graduates with at least 55 percent marks, non-commerce graduates or post-graduates with at least 60 percent, or candidates who have passed the Intermediate level of the Institute of Company Secretaries of India or the Institute of Cost Accountants of India.
- Direct Entry candidates in their final year may register provisionally and become eligible for the Intermediate examination after completing the degree with the required marks and eight months of study period from provisional registration.
- Intermediate registration must be at least eight months before the first day of the exam month, and covers both groups even if only one group is attempted.
- Practical Training of two years starts only after passing both Intermediate groups and completing the four-week ICITSS.
- Final examination eligibility requires Final Course registration, Practical Training completed six months before the first day of the exam month, Advanced ICITSS completed, and all four Self-Paced Online Modules qualified.
Frequently Asked Questions
How much does the full CA course cost through ICAI?
ICAI registration fees alone total Rs 49,000 for a student who starts at Foundation: Rs 9,000 for Foundation, Rs 18,000 for both Intermediate groups and Rs 22,000 for both Final groups. Add the four skills courses at Rs 7,000 for Orientation, Rs 6,500 for Information Technology Training, Rs 7,000 for Management and Communication Skills and Rs 7,500 for Advanced Information Technology Training. Examination fees for Indian centres are charged separately at Rs 1,500 for Foundation, Rs 2,700 for both Intermediate groups and Rs 3,300 for both Final groups per attempt. Coaching, if used, sits on top of all of this and ICAI does not set its price.
What happens if I fail a CA exam?
You reappear at the next sitting; ICAI sets no limit on the number of attempts and no waiting period beyond the exam calendar. Foundation and Intermediate run three times a year in January, May and September, and Final runs twice a year in May and November from the May 2026 sitting onward. You submit a fresh examination form and pay the examination fee again for each attempt. The only hard limit is registration validity: four years at Foundation with no revalidation, five years at Intermediate revalidated once, and ten years at Final revalidated for Rs 500.
How does the CA exemption system work?
If you appear in all papers of a group, fail the group, but score 60 percent or more in one or more papers, ICAI exempts those papers for the immediately next three examinations. In those attempts you need 40 percent in each remaining paper and 50 percent in the aggregate of all papers including the exempted ones. If you do not clear the group in those three attempts, you may continue the exemption further, but the bar rises to 50 percent in each of the remaining papers. That version is known as permanent exemption.
What is the passing score for CA exams?
A minimum of 40 percent in each paper and a minimum of 50 percent in the aggregate. At Foundation both conditions must be met at one sitting across all four papers. At Intermediate and Final the rule is applied per group, and a candidate can also clear both groups together by scoring 40 percent in each paper of both groups and 50 percent across all six papers taken together. Self-Paced Online Modules use a separate rule of 50 percent per module.
Which calculator is allowed in the CA examination?
ICAI allows a battery-operated portable calculator of any type up to 6 functions, 12 digits and up to two memories. Using a calculator that exceeds that specification or carries more features, a scientific calculator included, is treated as use of unfair means. Carry a permitted spare, because centres do not lend one.
Can I answer CA papers in Hindi?
Yes for Foundation, Intermediate and Final; the choice is made when submitting the online examination application form and cannot be changed after the correction window closes. One catch at Foundation: the OMR answer sheets for Papers 3 and 4 are in English only for every candidate, Hindi medium included, and Paper 1 is set in English for everyone even though Hindi medium candidates may answer in Hindi. Papers 2, 3 and 4 are set bilingually for Hindi medium candidates. The Post Qualification Course examinations are conducted in English only.
What identification do I need on exam day?
The admit card, printed by the candidate from eservices.icai.org, where ICAI hosts it about 14 days before the examination. No physical admit card is posted. Carry it with a government photo identity card. Entry to the centre opens at 1.15 PM, late entry is allowed only for the first 15 minutes of the paper, and no candidate may leave before the paper ends. Electronic devices are barred, and possessing a mobile phone in the hall, even switched off, counts as unfair means.
How long does the whole CA qualification take?
Roughly four years at minimum from Foundation registration, and longer in practice. The floor is set by fixed periods rather than exam speed: four months of study before the Foundation attempt, eight months before Intermediate, two years of Practical Training, and a requirement that training end six months before the first day of the Final exam month. Direct Entry graduates skip Foundation and start the clock at Intermediate.
What is the CA pass rate?
Low at every level, and level-dependent rather than a single band. In the May 2026 sitting ICAI reported 18,124 of 90,217 Foundation candidates passing, 20.09 percent. At Intermediate, Group I passed 10.25 percent (9,350 of 91,237), Group II 16.11 percent (10,372 of 64,381) and both groups together 8.47 percent (2,820 of 33,304). At Final, Group I passed 12.00 percent (6,555 of 54,606), Group II 20.49 percent (8,725 of 42,573) and both groups together 14.07 percent (3,345 of 23,776). ICAI does not publish a count of newly qualified members in these result releases.
How long do CA results take?
Six to eight weeks after the sitting, and ICAI announces the exact date on its website days beforehand. For the May 2026 sitting, Final results were declared on 18 June 2026, Intermediate on 24 June 2026 and Foundation on 3 July 2026; the September 2026 Foundation guidance notes say that result is likely in November 2026. Results are hosted at caresults.icai.org and icai.nic.in, and the statement of marks follows by post. No pass certificate is issued at Foundation level.
Can I get my CA answer book rechecked?
ICAI offers verification of answer books and certified copies of evaluated answer books rather than full re-evaluation. Verification costs Rs 50 per paper and a certified copy Rs 100 per paper, applied for online through eservices.icai.org within 30 days of the result being declared. The certified copy arrives as a link to a soft copy emailed to the address registered on the Self Service Portal. At Foundation level only the Paper 1 and 2 answer books and the Paper 3 and 4 OMR sheets are supplied.
Is there recertification or continuing education after qualifying?
ICAI membership does not expire and there is no requalifying examination. Members do pay an annual membership fee and, if in practice, a certificate of practice fee, and ICAI operates a Continuing Professional Education framework with structured and unstructured learning hours administered by its CPE Directorate. The examination itself is a one-time hurdle.
Are CA exams held online or on paper?
On paper, at ICAI examination centres. There is no online proctored option for Foundation, Intermediate or Final. Centres cover a large list of Indian cities plus three overseas cities, Bahrain, Dubai and Kathmandu, and ICAI reserves the right to withdraw any city or centre without assigning a reason.
What is the difference between CA and CMA India?
CA is awarded by ICAI under the Chartered Accountants Act, 1949 and centres on financial reporting, audit and taxation, with the statutory audit signature reserved for its members. CMA India is awarded by the Institute of Cost Accountants of India and centres on cost accounting, cost audit and management accounting. Both use a three-level structure and both accept the other body's Intermediate pass as a Direct Entry qualification into the CA Intermediate Course.
Do I get paid during articleship?
Yes. ICAI sets minimum monthly stipends for articled assistants. Under the two-year training of the New Scheme the recommended minimum is Rs 5,000 in the first year and Rs 6,000 in the second for towns of twenty lakh people and above, Rs 4,000 and Rs 5,000 for towns between five and twenty lakh, and Rs 3,000 and Rs 4,000 below five lakh. Industrial trainees receive a minimum of Rs 15,000 a month with effect from 1 July 2023.
How much leave can I take during articleship?
Twelve leaves in each year of Practical Training. Industrial Training, which runs nine to twelve months, is permitted only during the last part of the two-year Practical Training period. Excess leave extends the training end date, which in turn can push back Final examination eligibility because training must finish six months before the exam month.
What is the Business Accounting Associate certificate?
It is an ICAI certificate available before full membership. A student can apply once they have passed both Intermediate groups, completed Practical Training, completed Advanced ICITSS and qualified the applicable Self-Paced Online Modules. It gives a recognised credential to students who have finished everything except the Final examination.
Can I sit the CA exams from outside India?
Yes, at Bahrain, Dubai or Kathmandu for Foundation, Intermediate and Final. Fees differ by centre: overseas centres other than Kathmandu were set at US$325 for Foundation, US$500 for both Intermediate groups and US$550 for both Final groups for the September and November 2026 sittings, while Kathmandu charges in rupees at Rs 2,200, Rs 3,400 and Rs 4,000 respectively. ICAI also runs an International Curriculum with country-specific papers, virtual soft skills and IT training, and Practical Training under eligible members of IFAC-recognised accounting bodies abroad.
Are there marks of distinction or rank certificates?
Yes. A candidate securing 70 percent or more is declared to have passed with distinction, and the remark appears on the result card. Rank certificates are issued up to the 20th rank on an all-India basis to candidates scoring at least 60 percent in aggregate. In the May 2026 Foundation examination the topper, Sakshi Jain of Nashik, scored 371 of 400, or 92.75 percent; the Final topper, Noor Singla of Patiala, scored 499, or 83.17 percent.
Is the CA examination fee refundable?
No. ICAI states the fee once paid is not refunded or adjusted under any circumstances and that no correspondence on the point will be entertained. The exceptions are mechanical: failed electronic transmission, double payments and lost transactions. Multiple payments against the same registration number are identified by the system and refunded within 21 days of the last date for submission of forms, and a candidate who has not received such a refund may claim it within 45 days with bank evidence.
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