ICAI CA Exam Pattern Sept & Nov 2026, Updated Guidelines of Paper Structure

Check the ICAI CA Exam Pattern Sept & Nov 2026, covering question types, marking scheme, paper duration, and exam format to help students plan their study strategy.

The ICAI CA exam pattern has been carefully prepared by ICAI to equip them with skills in taxation calculation and legal paperwork. The course extends to three levels: CA Foundation, CA Intermediate, and CA Finals, each requiring sequential perfection for chartered accountant certification.

These levels have separate examination patterns and different difficulty levels. Given the challenging nature of CA papers, pass rates are particularly low, motivating candidates to try several times to clear each level. The ICAI CA exam is conducted three times a year in May, September, and January.

CA Exam Pattern Sept & Nov 2026

The ICAI has disclosed an updated CA Exam Pattern as part of its latest scheme, ushering in a significant overhaul. Notably, the number of exams for both CA Intermediate and CA Final has been rationalized, decreasing from 8 to 6. Furthermore, multiple-choice questions (MCQs) have been introduced across all subjects at the CA Intermediate and CA Final levels, aiming to enhance the assessment process.

Highlights of ICAI CA Exam Pattern 2026

Update Alert: The CA exam pattern has changed for 2026. For a complete overview of the revised ICAI CA exam pattern, please refer to the table below, which outlines key details for the Foundation, Intermediate, and Final courses.

ICAI CA Exam Pattern 2026 Highlights
CA Exam Features Details
Exam Name Chartered Accountancy (CA) exam
Exam Conducting Body ICAI
Exam Levels CA Foundation
CA Intermediate
CA Final
Mode of Exams Computer test mode-based
Exam Frequency CA Foundation: Thrice a Year
CA Intermediate: Thrice a Year
CA Final: Twice a Year
Total Marks per Paper 100
Level of Difficulty Tough
Number of Attempts Multiple

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CA Foundation Exam Pattern 

Below is a detailed breakdown of the CA Exam Pattern 2026 for the Foundation level, including paper specifics, mark allocation, and question types:

CA Foundation Sept 2026 Exam Pattern
Sl. No Paper Name Marks Types 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 Exam Pattern Sept 2026

Significant updates are in the scope for CA Intermediate Accounting and Auditing! A new set of ethical guidelines is being introduced for CA Inter Auditing. Get familiar with the revised CA Exam Pattern Sept 2026 for the intermediate-level examination, as outlined in the table below.

CA Intermediate 2026 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)
Paper 7 Strategic Management 35 Marks (Subjective)
15 Marks (Objective)

CA Final Exam Pattern For Nov 2026

Check the table below for the CA Final Exam Pattern.

CA Final 2026 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 according to New Syllabus 

Under the new CA syllabus, the total course duration is approximately 42 months (3.5 years), a reduction from the previous 48 months. This new timeline includes a compressed two-year articleship training period and the other stages of the course.

CA Passing Criteria According to New Scheme

ICAI has introduced new updated passing criteria as part of its new scheme. Under this updated policy, papers scoring 60 marks or higher will be considered permanently exempt. To clear the remaining papers, students must secure a minimum of 50% in each. Furthermore, students now have the flexibility to relinquish their exemptions, as per the new ICAI scheme, offering greater control over their academic journey.

Why Choose CA Exam Test Series for CA Preparation 

When it comes to preparing for the hard CA exams, choosing the right test series can make all the difference. caexams.in has emerged as a trusted and result-oriented platform for CA Foundation, Intermediate, and Final aspirants. Here's why it should be your first choice:

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  • Timely Evaluation with Expert Feedback: Get your answers evaluated within 48–72 hours along with detailed feedback, a marking scheme, and improvement tips.
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FAQs

What is the ICAI CA Exam Pattern for Sept & Nov 2026?

The ICAI CA Exam Pattern Sept & Nov 2026 includes objective and descriptive papers, subject-wise marking schemes, negative marking rules for MCQs, and group-wise examinations for Foundation, Intermediate, and Final levels.

Has ICAI changed the CA exam pattern for 2026 attempts?

ICAI may introduce updates in paper structure, question patterns, or assessment methods before the Sept and Nov 2026 examinations, so students should regularly check official notifications and announcements.

Has ICAI changed the CA exam pattern for 2026 attempts?

ICAI may introduce updates in paper structure, question patterns, or assessment methods before the Sept and Nov 2026 examinations, so students should regularly check official notifications and announcements.

Are ICAI CA exams conducted in online or offline mode?

ICAI CA examinations are generally conducted in offline pen-and-paper mode at designated examination centers across India and selected international locations for eligible candidates.

Does the CA exam pattern include objective-type questions?

Yes, several CA papers include objective-type MCQs along with descriptive questions to test conceptual understanding, analytical ability, and practical application skills of students.

Is there negative marking in ICAI CA exams?

Negative marking is generally applicable in selected objective papers, where marks may be deducted for incorrect answers according to the ICAI examination guidelines.

What is the passing criteria under the ICAI CA exam pattern?

Students must secure at least 40% marks in each paper and achieve a minimum of 50% aggregate marks in each group to pass the ICAI CA examinations.

How many papers are there in the CA Intermediate and Final exams?

Both CA Intermediate and CA Final courses are divided into two groups containing multiple subject papers designed to test advanced professional and practical knowledge.

Why is understanding the CA exam pattern important for students?

Understanding the exam pattern helps students plan preparation effectively, manage time properly, understand question distribution, and improve their overall examination strategy before the Sept and Nov 2026 attempts.

Do ICAI CA exam patterns differ for Foundation, Intermediate, and Final?

Yes, the exam pattern differs for each level because Foundation focuses on basic concepts, while Intermediate and Final examinations involve advanced professional and application-oriented subjects.

How can students prepare according to the ICAI CA exam pattern?

Students should study the latest syllabus carefully, solve mock tests, practice previous year papers, and understand the marking scheme to prepare effectively according to the ICAI CA exam pattern.