ICAI New Scheme 2025, Detailed Syllabus with Eligibility, Pattern, Updates

Any new student who aspires to be a chartered accountant and commences the preparation for the May 2026 examinations should realize that the ICAI has notified the CA New Scheme of Education and Training for CA, effective July 1, 2023. The first exam of the ICAI CA New Scheme will take place in May 2025.

The ICAI (Institute of Chartered Accountants of India) has recently introduced a CA New Scheme 2025, announced in the Indian Gazette on June 22, 2023, to be effective from July 1, 2023. Some crucial changes will be introduced to the CA course syllabus and the duration of practical training. 

Under the CA new syllabus 2026, some papers from all three levels are combined and some are eliminated. Additionally, the new scheme lowers the period of CA articleship from 3 to 2 years. A student who is interested in knowing about the full details of a chartered accountant. Check the below table for more details.

Eligibility, registration validity, syllabus, contents, paper format, passing requirements, exemptions, training leaves, and discontinuation of the CA course are also all subject to numerous modifications.

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ICAI CA New Scheme of Education and Training 2025

Before exploring the specifics of each course and training, let us first take a look at the CA course duration in the new scheme. So, in the new scheme of CA valid from May 2025, a student will now spend 42 months to become a chartered accountant.

Latest Updates of ICAI CA New Course

Relaxation to Old Course Students to begin 3 years of practical training—

(i) Who has cleared one of the batches of the Intermediate Examination under the old scheme. 

(ii) Who are registered/provisionally registered in Intermediate through the Direct Entry Route under the old scheme. 

(iii) Who has transferred from Intermediate (Foundation/CPT Route) to Intermediate (Direct Entry Scheme) for appearing at the November 2023 Examination.

CA Foundation New Course 2025

Now, there is no criterion for the number of attempts in the CA Foundation course. Therefore, students can provide any number of attempts. The validity of the CA Foundation registration can also be revalidated several times.

But in the suggested scheme of education and training, students may register after the 10th, and CA Foundation registration in January 2025 is valid for four years. Additionally, students cannot again revalidate their foundation registration after 4 years.

Also, from now onwards, there will be no cut-off dates, such as January 1 and July 1 for CA Foundation registration. This will allow ICAI to hold three exams in a year.

CA Foundation New Syllabus 

Now, the CA Foundation syllabus consists of 6 subjects and 4 papers. In the new scheme, ICAI dropped 2 subjects: business correspondence & reporting, and business and commercial knowledge.

The new syllabus 2025 for CA Foundation is as under:

Paper 1: Accounting (100 Marks)
Paper 2: Business Laws (100 Marks)
Paper 3: Quantitative Aptitude (100 Marks)

• Business Mathematics
• Logical Reasoning
• Statistics

Paper 4: Business Economics (100 Marks)

CA Foundation Passing Criteria 

The ICAI has also undergone some modifications in the pattern of CA Foundation exams. Under the new scheme, students need to secure 50% marks to pass the CA Foundation exams, and there will be a negative marking of.25 on each incorrect MCQ answer.

CA Intermediate New Course Under New Scheme 2025  

The CA Intermediate new course of the new scheme 2025 provides a refreshed curriculum with emphasis on new fields such as forensic auditing, risk management, and financial services. The revised syllabus is designed to provide future CAs with enhanced skills, knowledge, and expertise to excel in the fast-changing business environment. 

However, students enrolled in the direct admission path must study for eight months before they may take the tests.

CA Intermediate Registration Validity 

The validity of CA Intermediate registration is now 5 years as compared to four years. Students of CA Intermediate can revalidate their registration form only once along with the stipulated fees.

CA Intermediate New Syllabus 2025 

Now there will be just 6 papers in the CA Intermediate course and not 8 papers. The ICAI proposed changes in the CA Intermediate subjects are:

• Papers 1 and 5 are combined into one, and the 1st paper will be Advanced Accounting.
• Enterprise Information Systems is dropped from paper 7, and Economics for Finance is dropped from paper 8. The rest is combined in Paper 6 as Financial Management and Strategic Management (50 marks + 50 marks).
• Paper 2 of corporate law will deal with the Companies Act in its entirety. Its business law portion will be dealt with at the CA Foundation level.

CA Intermediate Passing Percentage  

The passing standards of the CA Intermediate exams will also be modified. Therefore, there will be 30% MCQ questions in all 6 papers. Additionally,.25 negative marking will be deducted for each incorrect answer.

CA Intermediate Exam Pattern Under New Syllabus 

The implementation of a code of ethics in CA Inter Auditing is anticipated to bring about significant improvements in CA Intermediate Accounting and Auditing.

CA Articleship Training 

ICAI has shortened the CA articleship period from 3 years to 2 years. It is welcome news for all the CA aspirants, as now they can become CA earlier than ever before. However, with the shorter duration of CA Articleship, there is a condition for aspirants who wish to become practitioners.

Students wanting to practice CA should have 1 year of experience in a Chartered Accountancy firm. Then they will receive a certificate of practice.                               
For current CAs, if they have previously worked for at least one year in a CA firm in the past 5 years, then this requirement will be considered satisfied. This requirement does not apply to candidates who wish to pursue a job.

CA Articleship Eligibility Criteria

According to the CA new scheme 2025, students are required to clear both the groups of CA Intermediate and ICITSS training completion to be eligible to commence articleship training.
The initiative will be helpful to the students, as they can now fully concentrate on the practical training without any worry regarding exam preparation.

CA Articleship Leaves Under New Scheme

As students are not required to appear for any exams during the practical training, ICAI has cut down the leaves. Students will be able to avail only 12 leaves within a year, i.e., 24 leaves in two years.

ICAI Self-Paced Modules

ICAI has launched self-paced modules under the new education and training scheme. Students can learn these modules on their own time and appear for online exams. The self-paced modules are classified into four sets: Set A, Set B, Set C, and Set D. 

In order to become eligible for the CA Final exams, students need to clear these 4 sets. In order to clear these modules, they need to obtain more than 50% marks in each module.

Out of the 4 sets, Sets A and B, i.e., Economics Law and Strategic Cost Management, are mandatory. Also, these are the struck-off subjects of the CA Final old course.

For the remaining two sets, students are allowed to select the subject of their choice. Students are allowed to study for the self-paced modules online during the articleship training and clear their exams at the same time.

CA Final Course Under New Scheme of Education and Training 

In order to become eligible for registering with the CA Final course, students must pass both groups of CA Intermediate exams and undergo ICITSS training.

However, to sit for the CA Final exams, students must:

• Complete the Advanced ICITISS Course
• 6-month study duration after the practical training is completed.
• Crack all 4 self-paced modules.

The CA Final registration remains valid for 10 years. The registrants can revalidate their registration after 10 years on payment of the prescribed fee.

CA Final New Syllabus 2025 

In the CA new scheme 2025, ICAI has minimized the CA Final Question papers from 8 to 6. Now, there will be 2 groups containing 3 papers each.

The key changes made in the CA Final Subjects are:

• The subjects of papers 4 and 5 will be deleted and incorporated into the self-paced modules.
• There will be no options in Paper 6 now. It will be a multidisciplinary case study with strategic management.
• Optional topics like risk management, capital markets, and financial services are now included in the Set C of self-paced modules.

CA Final Exam Pattern According to New Scheme 2025 

Similar to the CA Intermediate new course 2024, even all the papers of CA Final will consist of 30% MCQ-based questions. And, there would be a negative marking of 25% on each incorrect objective answer.

Conclusion

This is regarding the CA New scheme of education and training introduced by ICAI recently and which will be implemented from the May 2025 exams. The new course will be advantageous to future Chartered Accountants since it will make them ready to face the international markets.

Be in touch with this page of caexams.in, since we will post all the ICAI releases about the new scheme of the CA Course on this page.