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CA Final To Be Held Thrice a Year, ICAI Announced Major Changes

ICAI has announced major changes to the CA Final exam, increasing its frequency to three times a year from 2025. Learn about the new exam pattern, benefits, and key updates.
authorImageMridula Sharma30 Sept, 2025

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CA Final To Be Held Thrice a Year

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.

CA Final To Be Held Thrice a Year

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.

CA Final Exam 2025 Overview

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

Why Did ICAI Decide to Increase CA Exam Frequency?

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.

Advantages of More Frequent CA Final Exams

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.

ICAI CA Final Exam Pattern 2025

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

 

CA Final Exam FAQs

How many times will the CA Final exam be conducted in 2025?

The CA Final exam will be held three times a year – in January, May, and September.

Will the CA Final exam pattern change in 2025?

No, the exam pattern remains the same, with both objective and subjective questions conducted in offline mode.

Is there negative marking in the CA Final exam?

No, ICAI has confirmed that there will be no negative marking for incorrect answers.

Can I attempt the CA Final exam in Hindi?

Yes, the CA Final exam can be attempted in both English and Hindi.
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