ICAI CA Exam Pattern May 2026, Updated Guidelines of Paper Structure

Check the ICAI CA Exam Pattern May 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/June, September, and January.

CA Exam Pattern May 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 May 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 May 2026 

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

CA Foundation May 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 May 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 Inter Exam Pattern May 2026 for the intermediate-level examination, as outlined in the table below.

CA Intermediate May 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 May 2026

Check the below table for the CA Final Exam Pattern May 2026.

CA Final May 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 

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FAQs

What is the overall exam format for CA Final May 2026?

The CA Final exam in May 2026 will follow a pen-and-paper, offline mode under ICAI’s new scheme. There are six papers split into two groups. The test format mixes objective MCQs and descriptive questions, designed to assess both theoretical knowledge and analytical skills.

How many papers are there in CA Foundation May 2026?

The CA Foundation May 2026 consists of four papers. Papers 1 and 2 are subjective, while Papers 3 and 4 are objective type with negative marking, testing conceptual clarity and basic application skills.

Is negative marking applicable in the CA Foundation May 2026?

Yes, negative marking applies in Paper 3 and Paper 4 of the CA Foundation May 2026. For every incorrect answer, 0.25 marks are deducted, encouraging students to attempt questions carefully.

Is there negative marking in CA Intermediate exams?

No, ICAI does not apply negative marking in CA Intermediate exams. Even in MCQ-based questions, marks are awarded only for correct answers, giving students the flexibility to attempt questions confidently.

What is the passing criteria for CA Intermediate May 2026?

To pass CA Intermediate May 2026, candidates must score 40% in each paper and 50% aggregate in each group, or 50% overall when both groups are attempted together.

What is the CA Final exam pattern for May 2026?

CA Final May 2026 consists of six descriptive papers, divided into two groups. The exam focuses on professional judgment, case-study analysis, and real-life practical scenarios relevant to the chartered accountancy profession.

Are CA Final exams fully descriptive in May 2026?

Yes, the CA Final May 2026 exams are entirely descriptive. Questions require detailed explanations, working notes, and professional reasoning, reflecting real-world decision-making expected from a qualified Chartered Accountant.

Does CA Final May 2026 include open-book examinations?

Yes, Paper 6 (Multi-Disciplinary Case Study) in CA Final May 2026 follows an open-book format, where candidates can use permitted study material during the exam to analyze complex case scenarios.

How are marks distributed in the ICAI CA exams in May 2026?

Each paper across Foundation, Intermediate, and Final levels carries 100 marks. The marking scheme balances theory, practical application, and analytical skills depending on the level of examination.

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

Students should focus on concept clarity, practical application, and writing practice. The ICAI CA Exam Pattern May 2026 rewards analytical thinking and structured answers over memorization.