CA Final to be Held Thrice a Year, ICAI Announcement

ICAI announced major changes, i.e., the CA final exam thrice a year. For more details, for the exam months, advantages, explore our article.

The Institute of Chartered Accountants of India (ICAI) has issued a major notification in the CA Final exam pattern from 2025. According to the official press release on icai.org, the CA Final exam thrice a year will hence be held that is, in January, May, and September, rather than twice a year at present.

This adjustment synchronizes the CA Final exam cycle with the CA Foundation and CA Intermediate levels to allow equal attempts for all three levels. With this new format, students will have greater chances to sit for the exam, cutting short their waiting period and accelerating their CA progression.

Earlier, the CA Final exams used to be conducted just in May and November. With more exam cycles now, the candidates won't have to wait for half a semester, thus allowing them to finish their qualification earlier and further their career more effectively.

CA Final To Be Held Thrice A Year

The Institute of Chartered Accountants of India (ICAI) has taken a historic decision to hold the CA Final exam thrice a year from 2025.

In a formal notification issued on March 27, ICAI said that the shift is in accordance with international best practices and is intended to give more chances to candidates aspiring to become chartered accountants. Before this, the CA Final exams used to be conducted twice a year but now will be conducted in January, May, and September, making it coincide with the CA Intermediate and CA Foundation exams.

In addition, ICAI has also revamped the post-qualification course in information systems audit. The assessment test for this course, previously held twice a year in June and December, will now be administered three times a year, in February, June, and October, to make it more convenient for members.

ICAI President Charanjot Singh Nanda stressed that the decisions usher in a new era of CA education with more chances of success for the students and members. He noted that ICAI will go the extra mile to assist the students and professionals, making them have sufficient opportunities to move up in their professions.

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Highlights of CA Final Exam 2025 

The CA Final Exam 2025 will be held three times a year by ICAI. Here is a comprehensive overview of the exam, including its mode, duration, application process, and other important details.

CA Final Exam 2025 Overview
Particulars Details
Conducting Body The Institute of Chartered Accountants of India (ICAI)
Frequency of Conduct Thrice a year (January, May, and September)
Exam Level National-Level Exam
Languages English
Mode of Application Online
Exam Mode Offline
Duration 3 Hours

Why does ICAI increase the frequency of the CA final exam?

ICAI made this major move to update the CA exam process to make it less stressful and more accessible to students. By giving exams more regularly, students who fail an attempt because of unforeseen reasons will not have to wait long to take the next attempt.

Advantages to More Frequency of CA Final Exam? 

The following are the ways in which more exam cycles are advantageous to CA aspirants:

  • Earlier Completion: With additional chances, students can pass the CA Final exam earlier and finalize their qualification quicker.

  • Continuous Study: Frequent tests promote regular study and revision, making students aware of the latest syllabus.

  • Improved Knowledge Retention: Regular tests reinforce learning and enhance long-term memory and comprehension.

  • Early Weakness Identification: Additional test opportunities enable students to identify weak spots and enhance them prior to their subsequent attempt.

Exam Pattern of CA Final Exam 2025 

CA Final Exam 2025 will be held offline and will comprise a combination of objective and subjective type questions. Candidates may opt to attempt the exam in English or Hindi. According to the ICAI marking scheme, there is no penalty for incorrect answers. The CA Final exam is split into two groups of three papers each.

ICAI CA Final Exam Pattern 2025
Group Paper Duration Marks per Paper Total Marks
Group I Paper 1: Financial Reporting 3 hours 100 300
  Paper 2: Advanced Financial Management 3 hours 100 300
  Paper 3: Advanced Auditing, Assurance & Professional Ethics 3 hours 100 300
Group II Paper 4: Direct Tax Laws & International Taxation 3 hours 100 300
  Paper 5: Indirect Tax Laws 3 hours 100 300
  Paper 6: Integrated Business Solutions 3 hours 100 300

Summary 

The Institute of Chartered Accountants of India (ICAI) has announced that the Chartered Accountancy (CA) final exam will now be held three times a year. This change aims to provide more flexibility and opportunities for students to clear the exam and complete their CA course.

FAQs

Will CA exams be held 3 times a year?

The CA Final examination will be conducted three times a year now—a step towards giving students more chances, quicker career growth, and increased flexibility in mapping their course. This will eliminate waiting time and increase confidence levels of aspirants

How many CA Final exams are there in a year?

To bring it at par with global best practices and give students more opportunities, the 26th Council of the Institute of Chartered Accountants of India (ICAI) has made a historic decision to conduct the CA Final exam thrice a year.

How many attempts are there in a year in CA?

The CA Foundation Examination is organized by the Institute of Chartered Accountants of India (ICAI) three times a year. The CA Foundation registration will be valid for three years and you can appear six times.

Does multiple attempts matter in CA?

Whereas there is no attempt limit for CA exam, companies, particularly for first-time placements, would prefer those who have cleared the CA Final in less number of attempts, preferably Big 4 and IT firms

Is CA possible in 3 years?

It takes roughly four and a half to five years to become a chartered accountant. This time frame covers finishing the necessary coursework, gaining real-world experience, and passing the Foundation, Intermediate, and Final level tests.

Is CA Final tough?

Yes, the CA Final exams are generally regarded as tough because of the extensive syllabus, requirement of in-depth understanding and implementation of knowledge, and the constraint of balancing study with articleship, and thus it is a challenging but viable target with persistent preparation.

Who is eligible for CA Final May 2025?

Eligible for writing the CA Final May 2025 exam will be candidates having cleared the CA Intermediate exam, 2.5 years' experience of articleship training, and possibly completed the Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) or not, as the case may be.

What is the pass mark for CA Final?

The passing percentages of CA Final is at least 40 percent aggregate in each separate subject and 50 percent aggregate of all the subjects at one sitting in either both the groups or a single group

Should I skip my CA Final attempt?

Skipping can hurt your general development and job chances, so only do it if you are truly unprepared and require additional time to get ready.

Can I give CA Final without articleship?

The compulsory articleship training, which consists of two to three years of hands-on training under a practicing chartered accountant, is a prerequisite for taking the CA Final test.