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.
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 |
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 |
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 | ||
---|---|---|
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) |
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.
The CA (Chartered Accountancy) Exam in India is conducted by ICAI (Institute of Chartered Accountants of India) and is divided into three levels – CA Foundation, CA Intermediate, and CA Final. Each stage has its own exam pattern.
There is no limit on the number of attempts for CA Foundation, Intermediate, or Final. ICAI now conducts all three levels thrice a year: January, May/June, and September; you can keep appearing as long as your registration is valid.
The CA Foundation exam has 4 papers covering core commerce, law, maths, and economics subjects:
Principles and Practice of Accounting
Business Laws and Business Correspondence & Reporting
Business Mathematics, Logical Reasoning & Statistics
Business Economics and Business and Commercial Knowledge
ICAI allows candidates to write the CA Foundation, Intermediate, and Final exams in either English or Hindi (except for the Paper on Business Communication, which must be written in English only). You can choose your preferred medium while filling out the exam form.