What is CA Exam? Know About Exam Levels, Patterns etc.

Know about What is CA exam, its levels, syllabus, and requirements. Learn how to become a CA and start your career in accounting.

Those candidates want to do something big after their secondary education, like CA, but they don’t know properly what is CA Exam. So don’t worry, students, in this article we provide A-Z information about CA. To find out more about the CA exam, read the entire article.  

What is a Chartered Accountant? 

Chartered Accountants (CAs) are esteemed professionals certified by the Institute of Chartered Accountants of India (ICAI). They deliver expert financial and business services to diverse clients, individuals, businesses, organizations, and government entities.

As trusted advisors, chartered accountants play an important role in ensuring permits, financial accuracy, and transparency within the organizations they serve, upholding the highest standards of professionalism and integrity.

About CA 

The ICAI has conducted the most renowned CA examination, which is one of the hardest and most competitive exams in the nation. The CA examination is divided into 3 levels: i.e., CA Foundation, CA Intermediate, and CA Final. 

The foundational test for the CA program is the CA Foundation exam., while CA Intermediate builds upon the foundational knowledge and skills. CA Final is the advanced level that tests a candidate's expertise, analytical skills, and professional competence.

After completing all three levels of the CA exam, candidates become members of the ICAI and earn the respected title of Chartered Accountant. The CA foundation and intermediate level examinations are held three times a year, in three sessions: January, May/June, and September, and the CA final level is held twice a year in May and November. By clearing these exams, aspiring chartered accountants can unlock a world of opportunities in the fields of accounting, finance, taxation, and more. 

Enroll Now for CA Courses

CA Exam Course Details 2025

The Chartered Accountant (CA) Course is a highly sought-after program among commerce students completing their 12th standard. The CA Course is divided into three distinct levels:

The CA Course is divided into three distinct levels: CA Foundation, CA Intermediate, and CA Final. The CA Foundation Level examination is divided into four subjects and papers, and to pass this level, students must achieve a minimum of 40% marks in each individual subject and an overall aggregate of 50% marks across all subjects. Below the table represents the data for CA exams.

Particulars CA Course Details
Full-Form Chartered Accountancy
Conducting Body ICAI (Institute of Chartered Accountants of India)
Exams Levels CA Foundation
CA Intermediate
CA Final
Fees Rs. 4 lakhs
Duration of CA Course 48 Months
Degree Bachelors
CA Course Eligibility For CA Foundation Route: 50% in class 12th
For Direct Entry Route: After Graduation
Passing Criteria Minimum 40% marks in each subject and aggregate 50% marks overall.
Average CA Salary in India Rs. 10,00,000 LPA
Job Roles Accountant, Banker, Financial Manager, Consultant, Auditor
CA Job Profiles Accountants, Finance Managers, Accounting Managers, Business Analysts, Chartered Engineers, etc.

Levels of CA Course 

The CA course is divided into 3 levels, such as:

To become a Chartered Accountant (CA), students must clear three exams (CA Foundation, Intermediate, and Final) and complete a 2-year CA Articleship training, after which they are recognized as CAs.

CA Course Eligibility Criteria 

The first step in the CA course is registration. However, candidates must meet the eligibility requirements before completing the registration form. Examine the requirements for each level of the course in chartered accounting:

  • CA Foundation: To be eligible, a person must have passed the class 12 exams administered by an approved board. The commerce students also need to get 50%. At the same time, students with a science background should receive at least 55% in their 12th-grade class.
  • CA Intermediate: There are two ways for students to register for CA Intermediate: the Direct Entry route and the CA Foundation path. For both routes, the CA Intermediate qualifying requirements are:
  1. Candidates who want to take the CA Foundation route must pass the test with a minimum of 40% in each subject and an overall score of 50%.
  2. Candidates must pass their graduation or postgraduation with a 60% from other backgrounds and a 55% from commerce to be considered for the direct entry path.
  • Articleship: Students must have completed the ICITSS training and meet the following requirements to be eligible for articleship registration:
  1. At least one CA Intermediate group must have been finished by the students.
  2. After completing the CA Intermediate Registration, students pursuing direct entry can begin their articleship immediately.
  • CA Final: To register for the CA Final, a candidate must have passed both sections of the CA Intermediate test and finished at least two and a half years of articleship training.

CA Course Duration for Foundation, Intermediate, and Final 

As per the revised CA New Scheme 2025, aspiring chartered accountants can now complete the CA course in 48 months (4 years), paving the way for a rewarding career in this esteemed profession. 

Here's a detailed breakdown of the CA course duration, highlighting the study period, waiting period, and total duration for each level:

CA Foundation

  • Study period: 4 months
  • Waiting period for results: 2 months
  • Total duration: 6 months

CA Intermediate

  • Study period: 4 months
  • Waiting period for results: 2 months
  • Total duration: 10 months

CA Articleship Training

  • Total duration: 2 years (as per the CA New Scheme)

CA Final

  • Study period: 6 months
  • Waiting period for results: 2 months
  • Total duration: 8 months

ICAI CA Course fee for Foundation, Intermediate, and Final Level

The total fee for the CA course varies depending on the student's educational background. Students registering for the CA Course after completing their 12th class will need to pay a total fee of ₹87,300. In contrast, graduate students will be required to pay a total fee of ₹76,200. It's worth noting that these fees encompass both the registration and examination form fees, which remain uniform for all students.

ICAI CA Course Fees Indian Student Foreigner Student
CA Foundation Fees INR 11,300 $1105
CA Intermediate Fee (Single group) INR 28,000 $925
CA Intermediate Fee (Both groups) INR 34,200 $1500
CA Intermediate Fee (Direct Entry) INR 34,400 $1500
Articleship Fee INR 2,000  -
CA Final Fee INR 39,800 $1650

The total CA course fees in India are approximately ₹3-4 lakhs, excluding coaching and study material expenses, which vary from student to student.

CA Course Registration for 2025 

To start your CA journey, aspiring candidates must register for the CA Foundation level. The registration form is conveniently available on the Institute of Chartered Accountants of India (ICAI) website, accessible throughout the year. However, it's important to note that the ICAI has established specific deadlines for applying to particular sessions, ensuring timely enrollment and exam preparation.

Documents required to CA Registration 

  • Passport-size photograph.
  • Class 12th and 10th mark sheets.
  • Nationality Proof
  • Address Proof
  • Birth certificate 
  • ID Proof, etc.

CA Exam Form 2025

The ICAI is expected to release the CA Final Exam Form May 2025 on its official website in March 2025, although the exact date is tentative and subject to confirmation.

During the application process, candidates are required to provide specific details about their chosen CA program and select their preferred exam city or center from the various locations available across India and select international centers.

It's essential to note that the examination fees may vary depending on the location of your chosen exam center. Here's a detailed overview of the registration fees for the CA exam form at each level:

CA Exam Form Registration Fee
CA levels India exam centres Overseas exam centres Overseas exam center, Kathmandu
Foundation Rs. 1500 USD 325 Rs. 2200
Inter/Final Single Group Both Groups Single Group Both Groups Single Group Both Groups
Intermediate Rs. 1500 Rs. 2700 USD 325 USD 500 Rs. 2200 Rs. 3400
Final Rs. 1800 Rs. 3300 USD 325 USD 550 Rs. 2200 Rs. 3400

CA Exam Pattern 2025

As we know, the CA exam is divided into 3 levels. Below we share the CA exam pattern for 2025. Starting the Chartered Accountancy (CA) journey requires a thorough understanding of the exam pattern. Aspiring CAs must be skilled in the format, structure, and content of the exams to excel in this esteemed profession.

CA Exam Pattern 2025
Particulars CA Foundation CA Intermediate CA Final
Mode of exam Offline Offline Offline
Duration of the question papers Paper 1 and 2 will be of three hours
Paper 3 and 4 will be of two hours
Three hours Three hours
Question Type Paper 1 and 2 – Subjective
Paper 3 and 4 – Objective
Subjective and objective Subjective and objective
Total marks 400 (100 marks for each paper) 600 marks 800 Marks
Marking scheme For Paper 1 and 2 (subjective) – NO negative marking
For Paper 3 and 4 (Objective) – ¼ mark will be deducted for every wrong answer
No negative marking No negative marking
Medium of exam English/Hindi except for Paper 2 (section b which will be in English only) English/Hindi English/Hindi

CA Course Syllabus and Core Subjects 

The CA syllabus is carefully designed to equip students with a broad range of skills and knowledge, gradually increasing in complexity as they progress through each level. Here's an overview of the syllabus for each CA program level:

  • CA Foundation: covers fundamental subjects, laying the groundwork for future studies.
  • CA Intermediate: Builds upon the foundational knowledge, focusing on core subjects like accounting, finance, taxation, and corporate laws.
  • CA Final: Culminates in advanced studies, encompassing specialized subjects such as cost management, among others.

CA Foundation Syllabus 2025

CA Foundation Syllabus 2025
Papers Details
Paper-1: Principles and Practice of Accounting
Paper-2: Business Laws and Business Correspondence and Reportin
Paper-3: Business Mathematics, Logical Reasoning and Statistics
Paper-4: Business Economics and Business and Commercial Knowledge

CA Intermediate Syllabus 2025

CA Intermediate Syllabus 2025
Groups Papers Paper Name
Group 1 Paper-1 Advanced Accounting
  Paper-2 Corporate and Other Laws
  Paper-3 Taxation
Group 2 Paper-4 Cost and Management Accounting
  Paper-5 Auditing and Ethics
  Paper-6 Financial Management & Strategic Management

CA Final Syllabus 2025

CA Final Syllabus 2025
Groups Papers Details
Group 1 Paper-1 Financial Reporting
  Paper-2 Advanced Financial Management
  Paper-3 Advanced Auditing, Assurance, and Professional Ethics
Group 2 Paper-4 Direct Tax Laws and International Taxation
  Paper-5 Indirect Tax Laws
  Paper-6 Integrated Business Solutions

CA Admit Card for 2025

The ICAI typically releases the CA exam admit card 15 days before the examination date. To access your admit card, follow these simple steps:

Log in to the ICAI e-services portal using your registration number and date of birth. Your admit card will be available for download, featuring essential details such as:

  • Name
  • Roll number
  • Exam center information
  • Address
  • Exam schedule

Ensure you obtain your admit card, as it is a mandatory document required to appear for the CA exam.

CA Exam Result

The Institute of Chartered Accountants of India typically announces the results of the CA exams approximately 45 days after the conclusion of the examination. Candidates can access their results online through the official ICAI website (icai.nic.in).

Additionally, candidates appearing for the CA Foundation or Intermediate levels will receive their results in digital format, specifically e-mark sheets, providing convenient and instant access to their examination outcome.

CA Exam Passing Percentage 

The Institute of Chartered Accountants of India has established strict criteria for passing each level of the CA course. To successfully clear each stage, candidates must fulfill two essential conditions:

  • 1. Secure a minimum of 40% marks in each individual paper.
  • 2. Achieve an aggregate of at least 50% marks overall.

Notably, ICAI exams are renowned for their accurate standards and challenging nature, making them highly competitive in the field of accounting. Consequently, the pass rates for these exams are generally relatively low, highlighting the importance of diligent preparation and a thorough understanding of the subject matter.

How Hard is It to Become a CA?

A candidate's ability to pass the CA test determines how tough it is to become a chartered accountant. Candidates must exhibit both their academic knowledge and time management abilities during the demanding process.

The CA test is difficult for most applicants; however, it is passable with focused preparation and final technical knowledge. Although the test is famous for being difficult, individuals can succeed if they are persistent and maintain their high academic standards. 

Required Skills for CA 

To do excellent in the field of Chartered Accountancy (CA), students require a diverse bunch of skills. These skills can be categorized into four primary areas: technical, communication, problem-solving, and creative thinking skills. To succeed, candidates should focus on developing proficiency in the following key areas:

CA Skills Required
Discipline, Diligence, and hard work Conceptual understanding
Analytical skills Communication Skills
Ability to Accept Failures Managing the tightrope walk
General business interest and awareness IT proficiency
Numeracy Organizational and time management skills
A methodical approach Self-motivation and commitment

Note: For those candidates who appear for the CA exam and get more details, check our website, i.e., the CA exam test series.

FAQs

What is the CA Exam?

The CA Exam is a professional qualification examination administered by the Institute of Chartered Accountants. It certifies individuals in accounting, auditing, and taxation, providing them with the credentials to practice as Chartered Accountants.

What are the levels in the CA Exam?

The CA Exam is divided into three levels: CA Foundation, CA Intermediate, and CA Final. Each level tests specific knowledge and skills, with the difficulty increasing as candidates progress.

Who conducts the CA Exam in India?

The Institute of Chartered Accountants of India (ICAI) conducts the CA Exam. Established in 1949, ICAI regulates the accounting profession in India and sets the standards for CA education and certification.

What is the eligibility for the CA Foundation exam?

Students who have passed their 12th-grade (or equivalent) exams are eligible for the CA Foundation. Commerce stream students often pursue it, but it's open to all academic backgrounds.

How long does it take to complete the CA course?

The CA Course typically takes about 4.5 to 5 years, including exams, practical training, and a mandatory 3-year articleship. The duration can vary depending on exam results.

What subjects are covered in the CA Exam?

The syllabus includes topics like Financial Accounting, Corporate Law, Taxation, Auditing, Economics, and Strategic Management. Each level builds on the knowledge from the previous one.

What is the scope of the CA qualification?

CAs have diverse career opportunities in auditing, taxation, financial analysis, and consulting. They can work in multinational corporations, public accounting firms, or start their own practice.

What is the difference between CA and CPA?

CA focuses on Indian accounting standards, taxation laws, and regulations, while CPA (Certified Public Accountant) is more internationally recognized and adheres to global accounting standards like GAAP.

How to prepare effectively for the CA Exam?

Effective preparation involves consistent study, following ICAI-recommended study material, solving past papers, and taking mock tests. Joining coaching or study groups can also be beneficial.

What are the career opportunities after becoming a CA?

CAs can work in various fields, including auditing, taxation, consultancy, corporate finance, and entrepreneurship. They are in demand across industries.