ICAI CA Exam Pattern Sept 2025, Check Latest Pattern & Marking Scheme

According to the ICAI's new scheme, the ICAI CA exam pattern Sept 2025 is below. Check CA exam pattern changes, subjects, marking plans, and passing criteria.

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 Sept 2025.

CA Exam Pattern Sept 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 Sept 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

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CA Foundation Exam Pattern Sept 2025 

Below is a detailed breakdown of the CA Foundation Exam Pattern Sept 2025 for the Foundation level, including paper specifics, mark allocation, and question types:

CA Foundation Sept 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 Sept 2025

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 Sept 2025 for the intermediate-level examination, as outlined in the table below.

CA Intermediate Sept 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 Sept 2025

Check the below table for the CA Final Exam Pattern Sept 2025.

CA Final Sept 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 is the pattern of Inter exam 2025?

The difference in examination pattern for 2025 usually includes a mixture of purpose and subjective questions with different loads for different questions types.

How many times is the CA exam conducted in a year in 2025?

In 2025, the CA final exam will be held three times a year. The exam will be held in January, May and September. This change means that all three levels of CA examinations (Foundation, Intermediate and Final) will be held three times a year.

Will the CA syllabus change in 2025?

Yes, CA syllabus has changed to 2025. The Institute of Chartered Accountants of India (ICAI) has implemented a new scheme of education and training for the CA Foundation, Intermediate and Final Exams, effective from May 2024 and subsequent sessions.

How many CA attempts are allowed?

The CA Foundation Exam allows a maximum of six efforts. For intermediate and final levels, there are unlimited efforts. Foundation registration is valid for three years, allowing six attempts within that period.

How many students pass CA Final every year?

The number of students passing CA Final varies annually, with pass percentages ranging between 5% and 15%. Typically, around 15,000 to 30,000 students clear the CA Final exam each year, out of approximately 2-3 lakh candidates.

Is ICAI conduct CA Final exams three times a year from 2025 for more flexibility?

Yes, the Institute of Chartered Accountants of India (ICAI) has announced that the CA final exam will be held three times a year starting from 2025. This change is scheduled to begin in January 2025, which aims to provide students more flexibility and more opportunities for exams. The exam will now be held in January, May, and September, which will align with the schedule for CA intermediate and foundation levels, which already follows a yearly pattern three times.

How many seats are there in CA?

The question is asking about the number of seats on the Central Council of India's Chartered Accountants (ICAI) institute. The Central Council has 32 seats, for which candidates are competing in regional elections.

How many students crack CA Final every year?

Around 15,000 to 30,000 students take the CA final examination every year. The pass percentage is usually between 5 and 15%. Depending on factors like exam difficulty and candidate preparation, the exact number may vary annually. This limit gives an approximate consideration of the CA final passout.

Who is eligible for ICAI September 2025?

Candidates generally need to pass or appear in relevant qualifications examinations, complete the necessary registration with the ICAI Board of Studies (BOS), and meet any other specific requirements for their chosen level (Foundation, Intermediate, or Final).

What is the validity of CA Final?

The validity of the CA final registration is 10 years. After this period, candidates will have to re-order their registration to continue their CA final certification.