CA Exam Pattern 2025, Structure and Passing Criteria
CA Exam Pattern 2025 is given below in detail, according to ICAI New Scheme,. Check CA Exam Pattern for all three levels, subjects, marking schemes, and passing criteria.
Ca Narayan6 Jul, 2025
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CA Exam Pattern: The ICAI designs the CA exam pattern and marking scheme for all exam levels: CA Foundation, CA Intermediate, and CA Final. The exams aim to assess students’ knowledge and skills in accounting, taxation calculations, and legal paperwork. Candidates are required to clear all the three levels to get the Chartered Accountant certification.
Each level of the CA exam features distinct exam patterns and varying difficulty levels. Given the challenging nature of CA papers, the pass rates are notably low, prompting candidates to attempt multiple times to clear each level. ICAI CA exams held thrice a year, in May-June, September, and January. It is conducted in a computer-based format. This article delves into the specifics of the ICAI CA exam pattern 2025.
CA Exam Pattern 2025
The ICAI has changed the CA Exam Pattern in its latest scheme, bringing about a significant transformation. For both CA Intermediate and CA Final , the number of exams has been streamlined, decreasing from 8 to 6. Additionally, multiple-choice questions (MCQs) have been incorporated into all subjects at the CA Intermediate and CA Final levels.ICAI CA Exam Pattern 2025 Highlights
The CA exam pattern for 2025 changed. Refer to the table below for important details on the ICAI CA exam pattern for Foundation, Intermediate, and Final courses.| ICAI CA Exam Pattern 2025 Highlights | |
|---|---|
| CA Exam Features | Details |
| Exam Name | Chartered Accountancy (CA) exam |
| Exam Conducting Body | ICAI |
| Exam Levels |
|
| Mode of Exams | Computer test mode based |
| Exam Frequency | Thrice a Year |
| Total Marks per Paper | 100 |
| Level of Difficulty | Tough |
| Number of Attempts | Multiple |
CA Foundation 2025 Exam Pattern
The table below presents information about the papers, marks, and types of questions of the CA Exam Patten 2025 for the Foundation level exam:
| CA Foundation 2025 Exam Pattern | |||
| Sl. No | Paper Name | Marks | Type of Questions |
| 1 | Accounting | 100 | Subjective |
| 2 | Business Laws | 100 | Subjective |
| 3 | Quantitative Aptitude: | 100 | |
| Part A: Business Mathematics | Objective - 40 Marks | ||
| Part B: Logical Reasoning | Objective - 20 Marks | ||
| Part C: Statistics | Objective - 40 Marks | ||
| 4 | Business Economics | 100 | Objective |
CA Intermediate 2025 Exam Pattern
Big changes are coming to CA Intermediate Accounting and Auditing. They're bringing in a new set of ethical guidelines for CA Inter Auditing. Check the new CA Exam Pattern 2025 for intermediate level examination in the table below:
| CA Intermediate 2025 Exam Pattern | ||
| Paper | Subject | Marks Distribution |
| Paper 1 | Advanced Accounting | 70 Marks (Subjective) |
| 30 Marks (Objective) | ||
| Paper 2 | Corporate Laws | 70 Marks (Subjective) |
| 30 Marks (Objective) | ||
| Paper 3 | Cost and Management Accounting | 70 Marks (Subjective) |
| 30 Marks (Objective) | ||
| Paper 4 | Taxation | 70 Marks (Subjective) |
| 30 Marks (Objective) | ||
| Paper 5 | Auditing and Code of Ethics | 70 Marks (Subjective) |
| 30 Marks (Objective) | ||
| Paper 6 | Financial Management | 35 Marks (Subjective) |
| 15 Marks (Objective) | ||
| Strategic Management | 35 Marks (Subjective) | |
| 15 Marks (Objective) | ||
CA Final 2025 Exam Pattern
Check the new CA Exam Pattern 2025 for final level examination in the table below:| CA Final 2025 Exam Pattern | ||
|---|---|---|
| Paper | Subject | Marks Distribution |
| Paper 1 | Financial Reporting | 70 Marks (Subjective) |
| 30 Marks (Objective) | ||
| Paper 2 | Advanced Financial Management (AFM) | 70 Marks (Subjective) |
| 30 Marks (Objective) | ||
| Paper 3 | Advanced Auditing and Professional Ethics | 70 Marks (Subjective) |
| 30 Marks (Objective) | ||
| Paper 4 | Multi-disciplinary case study with Strategic Management | 70 Marks (Subjective) |
| 30 Marks (Objective) | ||
| Paper 5 | Direct Tax Laws and International Taxation | 70 Marks (Subjective) |
| 30 Marks (Objective) | ||
| Paper 6 | Indirect Tax Laws | 70 Marks (Subjective) |
| 30 Marks (Objective) | ||
CA Course Duration Under New Course
During the CA Articleship , a crucial phase for professional growth, there have been noteworthy changes. In the current structure, this period spans three years, but in the upcoming scheme starting May 2024, it has been shortened to two years. Consequently, the entire course duration has been reduced from 48 months to 42 months in the new scheme.CA Final and Intermediate New Scheme Negative Marking
According to the ICAI notification, there is no negative marking in the CA Final and Intermediate New Course Syllabus. Although both these CA exams include MCQs and descriptive questions, marks won’t be deducted if candidates provide incorrect answers for any MCQ. Therefore, it is recommended that candidates aim to attempt all the MCQs in CA Inter and Final exams.
CA Passing Criteria 2025
The exemption criteria have been updated in the new scheme. Under this change, ICAI will consider papers with a score of 60 or more marks as permanently passed. To successfully complete the remaining papers, students must attain a minimum of 50% in each of them. Additionally, students have the option to relinquish the exemption in accordance with the new ICAI scheme.| Related Links | |
| CA Exam Pattern 2025 | CA Exam Date 2025 |
| CA Syllabus 2025 | CA Notes |
| CA Registration 2025 | CA Eligibility Criteria 2025 |
CA Exam Pattern 2023 FAQs
What is the CA exam pattern 2023?
The CA exam in 2023 consists of three levels: CA Foundation, CA Intermediate, and CA Final. Each level has a specific exam format and difficulty level. The exams are conducted twice a year, in May-June and November-December, and are held online for four days, with one exam per day in each session.
What are CA passing marks?
The passing marks for CA exams are 40% in each paper and 50% in the total of all papers in a single group of Intermediate (IPCC) or Final exams.
How many attempts are allowed for CA exams?
Multiple attempts are allowed for each stage of the CA course, as the exams are known for their difficulty and low pass rates.
What are the subjects in the CA Foundation Exam in 2023?
The CA Foundation Exam in 2023 consists of four papers: Principles and Practice of Accounting, Business Laws, Business Correspondence and Reporting, Business Mathematics and Logical Reasoning & Statistics, Business Economics, and Business and Commercial Knowledge.
Can I take the CA exams in languages other than English?
CA exam papers are available in English and Hindi for all levels, except Accounting, Taxation, and Advanced Accounting papers. These three papers are only available in English, but you can answer them in Hindi if you prefer.
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