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

Check the updated ICAI CA exam pattern for Jan 2026. Explore the scheme structure, paper format, marks allocation, and marking guidelines of ICAI students must know.

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. It is conducted in a computer-based format. This article explores the ICAI CA Exam Pattern Jan 2026.

CA Exam Pattern Jan 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 Jan 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 Jan 2026 

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

CA Foundation Jan 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 Jan 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 Jan 2026 for the intermediate-level examination, as outlined in the table below.

CA Intermediate Jan 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 Jan 2026

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

CA Final Jan 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.

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FAQs

What is the overall exam format for CA Final (Jan 2026)?

The CA Final exam in January 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 are the six CA Final papers divided into groups and what is their weightage?

The six papers are divided equally into Group I and Group II, with three papers in each. Every paper carries 100 marks, summing up to a total of 600 across both groups, as per the Jan 2026 exam pattern.

What is the duration of each CA Final exam paper in Jan 2026?

For Papers 1 to 5 of the Final exam, the duration will be 3 hours. However, Paper 6 (Integrated Business Solutions) is scheduled for a 4-hour duration, reflecting its case-study-based and open-book structure.

Is negative marking applicable in the CA Final Jan 2026 exam?

No, ICAI has not specified any negative marking for wrong answers in the Final exam pattern for January 2026. This applies even for the objective (MCQ) sections, so students do not lose marks for incorrect attempts.

What is the ratio of objective to descriptive questions in the CA Final Jan 2026 exam?

Roughly 30% of the questions are expected to be objective MCQs while about 70% will be descriptive or case-study types, according to the new ICAI scheme for the Final exam.

Which CA Final paper in Jan 2026 is open-book and why does it differ?

Paper 6 (Integrated Business Solutions) will be open-book, based on real-life case studies. Candidates can refer to their study material during the exam, but they must apply analytical skills since they’ll need to integrate concepts across disciplines.

What kind of case study questions can I expect in Paper 6?

Paper 6 will include five case studies, each worth 25 marks, and students must answer four of them. These case studies are designed to test multidimensional understanding, integrating strategy, management, finance, and ethics.

What are the medium(s) of examination for CA Final Jan 2026?

The CA Final exam will be conducted in both English and Hindi, giving students the flexibility to attempt their papers in the language they are most comfortable with.

How often does ICAI conduct the CA Final exam under this new pattern?

ICAI holds the CA Final exam three times a year in January, May, and September according to the reformed schedule applicable for the Jan 2026 attempt.

What are the minimum passing criteria for each CA Final paper under the new exam pattern?

Students must score at least 40% in each paper and 50% aggregate in a group (i.e., Group I and Group II) to pass CA Final under the January 2026 scheme.