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.
Table of Content
- CA Exam Pattern Sept & Nov 2026
- Highlights of ICAI CA Exam Pattern 2026
- CA Foundation Exam Pattern
- CA Intermediate Exam Pattern Sept 2026
- CA Final Exam Pattern For Nov 2026
- CA Course Duration according to New Syllabus
- CA Passing Criteria According to New Scheme
- Why Choose CA Exam Test Series for CA Preparation
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 |
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:
- Trusted by Thousands of CA Aspirants: CA Exams has built a strong reputation among CA students for its consistent quality and excellent student feedback.
- ICAI Pattern-Based Question Papers: All tests are strictly based on the latest ICAI exam pattern and syllabus, ensuring real exam-like practice.
- Timely Evaluation with Expert Feedback: Get your answers evaluated within 48–72 hours along with detailed feedback, a marking scheme, and improvement tips.
- Personalized Mentorship & Study Planner: Get personalized mentorship, performance tracking, and a daily study plan customized to your syllabus completion pace.
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.



