CA Exam

The ICAI CA Exam Pattern is meticulously crafted by the Institute of Chartered Accountants of India (ICAI) to equip students with skills in accounting, taxation calculations, and legal paperwork. The course spans three levels: CA Foundation, CA Intermediate, and CA Final, each requiring sequential completion for Chartered Accountant certification.

These levels feature distinct exam patterns and varying difficulty levels. Given the challenging nature of CA papers, the pass rates are notably low, prompting candidates to attempt multiple times to clear each level.

ICAI CA exams for Foundation and Intermediate are held thrice a year, in May-June, September, and January, and Final exams are held twice a year in May and November. It is conducted in a computer-based format over four days, with one paper per day. This article delves into the specifics of the ICAI CA exam pattern 2025.

The ICAI has changed the CA Exam Pattern in its latest scheme, bringing about a significant transformation. For both CA Intermediate and CA Final, the number of exams has been streamlined, decreasing from 8 to 6. Additionally, multiple-choice questions (MCQs) have been incorporated into all subjects at the CA Intermediate and CA Final levels.

CA Exam Features	Details
Exam Name	Chartered Accountancy (CA) exam
Exam Conducting Body	ICAI
Exam Level	CA Foundation CA Intermediate CA Final
Mode of Exams	Computer test mode based
Exam Frequency	CA Foundation: Thrice a YearCA Intermediate: Thrice a YearCA Final: Twice a Year
Total Marks per Paper	100
Level of Difficulty	Tough
Number of Attempts	Multiple

CA Foundation Exam Pattern

Sr. No	Paper Name	Marks	Type of Questions
1	Accounting	100	Subjective
1	Business Laws	100	Subjective
1	Quantitative Aptitude: Part A: Business Mathematics Part B: Logical Reasoning Part C: Statistics	100	Objective – 40 Marks Objective – 20 Marks Objective – 40 Marks
1	Business Economics	100	Objective

CA Intermediate 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

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)
Paper 7	Strategic Management	35 Marks (Subjective) 15 Marks (Objective)

CA Syllabus

CA Foundation Syllabus

Paper 1

Module-1	Module-2
Chapter 1: Theoretical Framework Chapter 2: Accounting Process Chapter 3: Bank Reconciliation Statement Chapter 4: Inventories Chapter 5: Concept and Accounting of Depreciation Chapter 6: Accounting for Special Transactions	Chapter 7: Preparation of Final Accounts of Sole Proprietors Chapter 8: Partnership Accounts Chapter 9: Financial Statements of Not-for-Profit Organizations Chapter 10: Company Accounts

Paper 2

Paper 1 Sec A: Business Laws	Paper 2 Sec B: Business Correspondence and Reporting
Chapter 1: The Indian Contract Act, 1872 Chapter 2: The Sale of Goods Act, 1930 Chapter 3: The Indian Partnership Act, 1932 Chapter 4: The Limited Liability Partnership Act, 2008 Chapter 5: The Companies Act, 2013	Chapter 1: Communication Chapter 2: Sentence Types and Direct-Indirect, Active-Passive Speech Chapter 3: Vocabulary Chapter 4: Comprehension Passages Chapter 5: Note Making Chapter 6: Introduction to Basics of Writing Chapter 7: Precis Writing Chapter 8: Article Writing Chapter 9: Report Writing Chapter 10: Writing Formal Letters and Official Communication Chapter 11: Writing Formal Mails Chapter 12: Resume Writing Chapter 13: Meetings

Paper 1 Sec A: Business Laws

Paper 2 Sec B: Business Correspondence and Reporting

Chapter 1: The Indian Contract Act, 1872
Chapter 2: The Sale of Goods Act, 1930
Chapter 3: The Indian Partnership Act, 1932
Chapter 4: The Limited Liability Partnership Act, 2008
Chapter 5: The Companies Act, 2013

Chapter 1: Communication
Chapter 2: Sentence Types and Direct-Indirect, Active-Passive Speech
Chapter 3: Vocabulary
Chapter 4: Comprehension Passages
Chapter 5: Note Making
Chapter 6: Introduction to Basics of Writing
Chapter 7: Precis Writing
Chapter 8: Article Writing
Chapter 9: Report Writing
Chapter 10: Writing Formal Letters and Official Communication
Chapter 11: Writing Formal Mails
Chapter 12: Resume Writing
Chapter 13: Meetings

Paper 3

Business Mathematics	Logical Reasoning	Statistics
Chapter 1: Ratio and Proportion, Indices, Logarithms Chapter 2: Equations and Matrices Chapter 3: Linear Inequalities Chapter 4: Time Value of Money Chapter 5: Basic Concepts of Permutations and Combinations Chapter 6: Sequence and Series – Arithmetic and Geometric Progressions Chapter 7: Sets, Functions and Relations Chapter 8: Basic Concepts of Differential and Integral Calculus	Chapter 9: Number Series, Coding and Decoding and Odd Man Out Chapter 10: Direction Tests Chapter 11: Seating Arrangements Chapter 12: Blood Relations Chapter 13: Syllogism	Chapter 14: Statistical Description of Data Chapter 15: Measures of Central Tendency and Dispersion Chapter 16 : Probability Chapter 17: Theoretical Distributions Chapter 18: Correlation And Regression Chapter 19: Index Number and Time Series

Paper 4

Chapter 1: Nature & Scope of Business Economics Chapter 2: Theory of Demand and Supply Chapter 3: Theory of Production and Cost Chapter 4: Meaning and Types of Markets Chapter 5: Business Cycles	Chapter 1: Business and Commercial Knowledge – An Introduction Chapter 2: Business Environment Chapter 3: Business Organizations Chapter 4: Government Policies for Business Growth Chapter 5: Organizations Facilitating Business Chapter 6: Common Business Terminologies

CA Intermediate Syllabus

Group I	Group II
Paper – 1: Advanced Accounting Paper – 2: Corporate and Other Laws Paper – 3: Taxation	Paper – 4: Cost and Management Accounting Paper – 5: Auditing and Ethics Paper – 6: Financial Management and Strategic Management

CA Final Syllabus

Paper	Paper Name
Paper 1	Financial Reporting
Paper 2	Advanced Financial Management
Paper 3	Advanced Auditing, Assurance And Professional Ethics
Paper 3	Direct Tax Laws & International Taxation
Paper 5	Indirect Tax Laws Part I: Goods and Services Tax Part II: Costumes & FTP Taxation
Paper 6	Integrated Business Solutions (Multi-Disciplinary Case Study With Strategic Management)