CA Exam Pattern 2025: According to the New Scheme
Get close to the ICAI CA Exam Pattern 2025 under the new scheme. Explore changes, subjects, marking schemes, and passing criteria in detail to excel in the exam.
Table of Content
The Institute of Chartered Accountants of India (ICAI) has carefully designed the CA Exam Pattern to empower students with comprehensive skills in accounting, taxation, and legal documentation. The CA course is divided into three levels—CA Foundation, CA Intermediate, and CA Final—which must be completed to attain the prestigious Chartered Accountant certification.
The ICAI CA exam has three different levels, such as Foundation, Intermediate, and Final. First, both levels are held in May, Sep, or Nov and the Final exam is organized twice a year in May or Nov. In this article follow the Foundation, Intermediate, and CA final exam pattern , offering valuable insights for aspiring chartered accountants.
CA Exam Pattern 2025
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 2025
Update Alert: The CA exam pattern has changed for 2025. 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 2025 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 2025 for the Foundation level, including paper specifics, mark allocation, and question types:
| CA Foundation 2025 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 2025
Significant updates are on 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 2025 for the intermediate-level examination, as outlined 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) |
| Paper 7 | Strategic Management | 35 Marks (Subjective) 15 Marks (Objective) |
CA Final Exam Pattern 2025
Check the below table for the CA Final Exam Pattern.
| 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) |
CA Course Duration according to New Syllabus
A significant transformation is underway in the CA Articleship program, a pivotal phase in a Chartered Accountant's professional journey. Previously, this period lasted three years, but as part of the new CA exam syllabus set to commence in May 2024, it has been condensed to two years. As a result, the overall course duration has been streamlined from 48 months to 42 months, marking a notable shift in the new scheme.
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.
FAQs
What are the levels of the CA Exam in India?
The CA exam consists of three levels:
- CA Foundation: Entry-level for students after Class 12.
- CA Intermediate: For students who have cleared the CA Foundation or meet eligibility through other routes (e.g., graduate/postgraduate).
- CA Final: The last stage, taken after passing both groups of the CA Intermediate and completing the required Articleship.
What is the mode of the CA exams?
The CA exams are conducted in a pen-and-paper (offline) mode. Some sections, like papers in the CA Final, include MCQs requiring OMR sheet responses.
What is the marking scheme for the CA Exams?
Each paper is worth 100 marks. The passing criteria for each level are:
- 40% marks in each subject.
- Aggregate of 50% marks across all subjects in a group
How many papers are there at each level of the CA Exam?
- CA Foundation: 4 papers.
- CA Intermediate: 8 papers (divided into 2 groups of 4 each).
- CA Final: 8 papers (divided into 2 groups of 4 each).
What is the duration of each paper in the CA Exams?
Each paper is 3 hours in duration. The timing is typically fixed from 2:00 PM to 5:00 PM.
Are there negative marks for wrong answers?
There is no negative marking in the subjective papers. However, in the objective-type sections of certain papers, a negative marking of 0.25 marks applies for incorrect answers.
What are the types of questions in the CA Exams?
The question papers include:
- Objectives (MCQs): Primarily in CA Foundation and a few Intermediate/Final papers.
- Subjective: problem-solving, case studies, and theoretical questions across all levels.
Can students appear for one group at a time?
Yes, students can choose to appear for one group at a time in the intermediate and final levels. Clearing both groups in one attempt is not mandatory but can be advantageous.
How frequently are CA exams conducted?
The CA Foundation or Intermediate exams are conducted three times a year (May/September/January), while the CA Final exam is organized two times a year.
What is the articleship requirement, and does it affect the exam pattern?
The articleship is a mandatory 2-year practical training required after clearing CA Intermediate. It does not directly affect the exam pattern but must be completed before appearing for the CA Final exams (except under certain early appearance rules).
What is the CA Final Exam Pattern for Nov 2024?
The CA Final exam comprises 6 papers, evenly divided into two groups: Group I and Group II. To successfully clear the exam, candidates must secure a minimum of 40% in each paper. For the 2024 examination, the CA Final will be administered in a computer-based format, with each paper lasting 3 hours.
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