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.

Table of Content
- What is a Chartered Accountant?
- About CA
- CA Exam Course Details 2025
- Levels of CA Course
- CA Course Eligibility Criteria
- CA Course Duration for Foundation, Intermediate, and Final
- ICAI CA Course fee for Foundation, Intermediate, and Final Level
- CA Course Registration for 2025
- CA Exam Form 2025
- CA Exam Pattern 2025
- CA Course Syllabus and Core Subjects
- CA Foundation Syllabus 2025
- CA Intermediate Syllabus 2025
- CA Final Syllabus 2025
- CA Admit Card for 2025
- CA Exam Result
- CA Exam Passing Percentage
- How Hard is It to Become a CA?
- Required Skills for CA
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.
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:
- 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%.
- 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:
- At least one CA Intermediate group must have been finished by the students.
- 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.