ICAI CA Exam Pattern 2025: Get Latest Exam Pattern & Marking Scheme of CA Foundation

The mode of examination of CA courses was earlier offline .i.e. it was conducted in pen and paper mode. However now the exams for CA Foundation, Intermediate and Final courses are conducted in online mode, i.e. computer based test mode. Candidates have to appear for the exam at designated test centres and punch in their answer on the computer screen. Every test taker is allotted a computer system. They have to login with their registration ID and use the computer mouse to punch in their answers. The exam duration varies for different papers.

CA exams for all the three levels are being held thrice in a year from 2025. The first phase exams are held in May and June and the second phase exams are held in September. The third phase exam is held in January. Registrations for the May-June exams is held in February-March and registrations for September exam is done in July and registration for January exam is done in October-November. Candidates can register and appear for the exam as per their preparation and articleship completion. For any phase of exam, they need to fill the form and pay exam fee through registered login ID.

In the CA course, candidates can make any number of attempts until they clear a particular level. They will be eligible to register for the next level only after clearing the previous level. For example, a candidate needs to clear the CA Foundation level to be able to register for CA Intermediate. For appearing in CA Final exams, a candidate needs to clear both Foundation and Intermediate levels.
Since, the level of difficulty of this course is very high, a maximum percentage of students make multiple attempts. Candidates who decide to pursue CA course, need to make sure that they are well prepared to a marathon of studies, preparation and exams. 

The difficulty level of CA Foundation papers is usually easy to moderate as compared to Intermediate and Final levels, as Foundation is the initial level of the Chartered Accountancy course. However, CA Foundation is a tough course in its own. In CA Foundation December 2022, only 25 percent of the total test takers could pass the exam. A large percentage of candidates re-take the exam. The passing marks in 40 per cent in aggregate, but even that is a tough task in Chartered Accountancy course. Thus, it is important to join a coaching institute for pursing CA course. Self-study for this course is not enough.

ICAI CA Foundation is the first level of the course. This level may be considered the easiest of all the courses. The syllabus of ICAI CA Foundation includes the following topics:

• Principles and Practice of Accounting
• Business Laws and Business
• Correspondence and Reporting
• Business Mathematics
• Logical Reasoning and Statistics
• Business Economics
• Business and Commercial Knowledge

Candidates need to clear all the papers relate to these subjects in order to move to Intermediate level. The minimum score requirement id 40 per cent in every paper.

The difficulty level of CA Intermediate exams is high. It is considered to be one of the toughest exams to crack due to the vast syllabus and multiple subjects. The pass percentage of CA Intermediate exam is low and candidates have to make multiple attempts to clear it. CA is a course, one can complete without coaching and guidance. Even though study material, test practices and other support is provided by the ICAI, it is not really possible to study by self. The topics and chapters are vast. They require guidance and practice as well as discipline and productive study hours.

There are four papers in CA Foundation exam. Check below marks and timings of CA Foundation papers:

A candidate needs to score a minimum of 40% in each paper and 55% aggregate overall to clear the CA Foundation course level. Those who do not get the minimum score or more, have to repeat the CA Foundation exam.

There is no negative marking in Paper 1 and Paper 2 of the CA Foundation course as they are subjective papers. In Paper3 and Paper 4, which have objective type questions, there is negative marking of 1/4^th mark for incorrect attempt. Total marks per paper is 100. Every question carries 1 mark. Thus, students must mark answers carefully in Paper 3 and 4, to avoid negative marking. They must not do guess work.

The difficulty level of CA Final exams is the highest among all the as the course is vast and extensive. The CA Final exam includes papers such as Corporate & Economic Laws Part I: Corporate Law, Economic Laws, Strategic Cost Management and Performance Evaluation, Direct Tax Laws & International Taxation, Goods and Services Tax, Direct Tax Laws & International Taxation, etc. which are tough to crack. The pass percentage of CA Final exams is low as low as 25 per cent in a particular session and students need multiple attempts to clear this level. Even after completing the CA Foundation and CA Intermediate levels, candidates find it tough to clear the CA Final level.

The time duration of ICAI CA exams varies for each paper. For some papers, the duration is three hours whereas for some papers it is two hours. The time limit of CA Foundation paper 3 and 4 is 2 hours and for the rest of the papers across levels is three hours. There is no sectional time limit in the CA exams. Candidates have to solve the paper in the given time frame. They must prepare in such a way that they are able to solve maximum questions in the given time limit.

The CA exams are conducted one paper per day and there is no break in between. Candidates have to complete the paper in one go.

The minimum eligibility criteria for pursuing CA course is class 12 pass or equivalent from a recognised institute or university. Candidates who have completed graduation can directly take admission at CA Intermediate level. Check below:

CA Foundation Eligibility Criteria

• Candidates who have passed Class 12 or equivalent examination from a recognised board are eligible.

 Candidates who have:

• Registered with Board of Studies on or before 30 June of the examination year
• Changed to CA Foundation Course with Board of Studies of ICAI on or before September 7 of the examination year.

CA Intermediate Eligibility Criteria 

• Candidates who have passed CA Foundation examination or equivalent examination are eligible
• Candidates who have registered for previous CA Intermediate exam as per syllabus under paragraph 2 or 2A of Schedule B or Professional Education (Course-II), Professional Competence Course and converted into Intermediate (IPC) Course/ Accounting Technician Course (ATC) are eligible
• Candidates who have completed graduation or post-graduation in any stream from a recognised institute of India are also eligible

CA Final Eligibility Criteria

• Candidates who have passed the CA Intermediate examination or Professional Education Examination – II/PCC/IPCC, are eligible to apply for the CA Final exam
• They must also have completed 3 years or 3½ years or must be due to complete, as the case may be, of article training as on the date of filling the form
• For PE-II stream student and PE-II stream students converted to IPCC – Also, they must be serving the last twelve months of articled training including excess leave, if any, and due to complete 3 years on or before October 31 of the examination year.
• For PCC stream students - The candidate must be serving the last six months of articled training including excess leave if any, and due to complete 3½ years on or before 30th April of the examination year
• For Intermediate IPCC students – The candidate must be serving the last six months of training including excess leave if any, and due to complete 3 years on or before April 30 of the examination year.
• For students converted from PE-II to PCC as well as for students converted from PE-II to PCC and then to IPCC - The candidate must be serving the last twelve months of training including excess leave if any, and due to complete 3½ years articles on or before October 31 of the examination year.
• Candidates who have taken termination are advised to re-register for the balance period of training