The Institute of Chartered Accountants of India (ICAI) has announced a significant update to the CA Final exam schedule starting in 2025. As per the official press release on icai.org, the CA Final exams will now be conducted three times a year, in January, May, and September, instead of the current twice-a-year schedule.
This change aligns the CA Final exam cycle with the CA Foundation and CA Intermediate levels, ensuring equal attempts for all three stages. With this new structure, students will have more opportunities to appear for the exam, reducing their waiting time and helping them progress faster in their CA journey.
Previously, the CA Final exams were held only in May and November. Now, with additional exam cycles, candidates won’t have to wait for an entire semester, enabling them to complete their qualification sooner and advance in their careers efficiently.
The Institute of Chartered Accountants of India (ICAI) has made a landmark decision to conduct the CA Final exam three times a year, starting in 2025.
In an official notification released on March 27, ICAI stated that this change aligns with global best practices and aims to provide more opportunities for aspiring Chartered Accountants. Previously, the CA Final exams were held twice a year, but now they will take place in January, May, and September, bringing them in sync with the CA Intermediate and CA Foundation exams.
Additionally, ICAI has also revamped the Post Qualification Course in Information Systems Audit. The Assessment Test for this course, earlier conducted twice a year in June and December, will now be held three times a year, in February, June, and October, making it more accessible for members.
ICAI President Charanjot Singh Nanda emphasized that these decisions mark a new era in CA education, providing students and members with greater opportunities for success. He highlighted that ICAI is committed to working round the clock to support students and professionals, ensuring they have ample chances to advance in their careers.
The CA Final Exam 2025 will be conducted thrice a year by ICAI. Below is a detailed overview of the exam, including its mode, duration, application process, and other essential details.
CA Final Exam 2025 Overview |
|
Particulars |
Details |
Conducting Body |
The Institute of Chartered Accountants of India (ICAI) |
Frequency of Conduct |
Thrice a year (January, May, and September) |
Exam Level |
National Level Exam |
Languages |
English |
Mode of Application |
Online |
Exam Mode |
Offline |
Duration |
3 Hours |
ICAI took this significant step to modernize the CA exam process, making it more accessible and less stressful for students. By conducting exams more frequently, students who miss an attempt due to unforeseen circumstances won’t have to wait long for the next opportunity.
The following is how increased exam cycles benefit CA aspirants:
Faster Completion: With more attempts available, students can clear the CA Final exam sooner and complete their qualification faster.
Consistent Preparation: Regular exams encourage continuous study and revision, helping students stay updated with the latest syllabus.
Better Knowledge Retention: Frequent exams reinforce learning, improving long-term memory and understanding.
Early Identification of Weaknesses: More exam opportunities allow students to recognize weak areas and improve them before their next attempt.
The CA Final Exam 2025 will be conducted in offline mode and will include a mix of objective and subjective questions. Candidates can choose to attempt the exam in English or Hindi. As per the ICAI marking scheme, there is no negative marking for incorrect answers.
The CA Final exam is divided into two groups, each consisting of three papers.
ICAI CA Final Exam Pattern 2025 |
||||
Group |
Paper |
Duration |
Marks per Paper |
Total Marks |
Group I |
Paper 1: Financial Reporting |
3 hours |
100 |
300 |
Paper 2: Advanced Financial Management |
3 hours |
100 |
||
Paper 3: Advanced Auditing, Assurance & Professional Ethics |
3 hours |
100 |
||
Group II |
Paper 4: Direct Tax Laws & International Taxation |
3 hours |
100 |
300 |
Paper 5: Indirect Tax Laws |
3 hours |
100 |
||
Paper 6: Integrated Business Solutions |
3 hours |
100 |