ICAI CA Exam Pattern Jan 2027 & Nov 2026, Updated Guidelines of Paper Structure

Check the ICAI CA Exam Pattern Jan 2027 & Nov 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, September, and January.

CA Exam Pattern Jan 2027 & Nov 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 & 2027

Update Alert: The CA exam pattern has changed for 2027. 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 2026 & 2027 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 

Below is a detailed breakdown of the CA Exam Pattern 2027 for the Foundation level, including paper specifics, mark allocation, and question types:

CA Foundation Jan 2027 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 2027

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 Exam Pattern Jan 2027 for the intermediate-level examination, as outlined in the table below.

CA Intermediate 2027 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 For Nov 2026

Check the table below for the CA Final Exam Pattern.

CA Final 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 

When it comes to preparing for the hard CA exams, choosing the right test series can make all the difference. caexams.in has emerged as a trusted and result-oriented platform for CA Foundation, Intermediate, and Final aspirants. Here's why it should be your first choice:

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FAQs

What is the ICAI CA Exam Pattern for Jan 2027?

The January 2027 examinations include Foundation and Intermediate courses. Students should check the applicable syllabus, paper structure, marks distribution, and question format prescribed by ICAI for their respective course and attempt.

 

Has ICAI changed the CA exam pattern for 2026 attempts?

ICAI may introduce updates in paper structure, question patterns, or assessment methods before the Sept and Nov 2026 examinations, so students should regularly check official notifications and announcements.

What is the exam pattern for CA Intermediate Jan 2027?

CA Intermediate consists of six papers divided into two groups. Students can prepare for the papers according to their selected group and should follow the study material applicable to the January 2027 examination.

 

What is the CA Foundation exam pattern for Jan 2027?

The Foundation level has four papers: Accounting, Business Laws, Quantitative Aptitude, and Business Economics. The first two are descriptive, while Quantitative Aptitude and Business Economics are objective-type papers.

Is there negative marking in the CA Foundation examination?

Negative marking applies to the objective-type Foundation papers. Students should therefore read the questions carefully and consider the possible marks deduction before making uncertain attempts.

What is the CA Final exam pattern for November 2026?

The November 2026 CA Final examination follows the current six-paper structure. ICAI has also provided specific guidance for the November 2026 Final examinations, so students should refer to the applicable examination instructions.

Are all CA papers completely descriptive?

No. The examination format varies by course and paper. Some papers include MCQs along with descriptive questions, while certain papers follow a different format. ICAI's specimen answer books for September and November 2026 reflect these different paper formats.

How much time is generally given for CA examinations?

The examination duration depends on the course and paper. For example, ICAI's examination guidance provides three hours for Foundation Papers 1 and 2 and two hours for Foundation Papers 3 and 4, while Intermediate papers are generally three hours.

Can the CA exam pattern change between different attempts?

The examination structure can be updated by ICAI when changes to the scheme, syllabus, or examination process are introduced. Students should therefore use the study material and official instructions applicable to their particular attempt.

Where can students check the latest CA exam pattern?

Students can check ICAI's official announcements and Examination Department updates for the latest information. ICAI regularly publishes examination-related announcements, guidance notes, and applicable study material.

 

Why should students check the exam pattern before starting revision?

Understanding the applicable pattern helps students organise revision around the correct subjects, question formats, time limits, and answer-writing requirements. It also makes mock-test practice more closely aligned with the actual examination format.