CA/CS

CA COMPLETE INFORMATION

The Institute of Chartered Accountants of India (ICAI) has recently introduced significant changes to the exam frequency and pattern for 2026. Here is the latest update on the examination schedule, application windows, and the updated paper structure.

Important Exam Dates (2026)

Starting in 2026, the frequency of exams varies by level. While Foundation and Intermediate have moved to a thrice-a-year cycle, CA Final has recently been reverted to twice a year (May and November) effective from the May 2026 cycle.

CA Intermediate (September 2026 Session)

• Registration Deadline: May 1, 2026 (Already passed)

• Exam Form Window: July 6, 2026 – July 19, 2026

• Admit Card Release: 3rd Week of August 2026

• Exam Dates:

  • Group 1: September 1, 3, and 6, 2026

  • Group 2: September 8, 10, and 12, 2026

CA Final (May & November 2026)

The ICAI issued a critical notification on April 6, 2026, stating that the CA Final exams will no longer be held in September or January.

• May 2026 Session: Exams are currently ongoing (May 5–15).

• November 2026 Session: This replaces the previously planned September window. The exam form window usually opens in August.

Updated Exam Pattern (New Scheme)

The exams are now conducted under the New Scheme of Education and Training. The key highlights of the pattern change include:

1. Paper Reduction

• CA Intermediate: Reduced from 8 papers to 6 papers (3 in each group).

• CA Final: Reduced from 8 papers to 6 papers (3 in each group).

• CA Foundation: Remains at 4 papers.

2. Marking & Question Style

• MCQs at All Levels: All papers at the Intermediate and Final levels now include 30% Case-Study based MCQs and 70% descriptive questions.

• Negative Marking:

  • Foundation: Negative marking (0.25) exists for objective papers (Papers 3 & 4).

  • Inter & Final: There is no negative marking for the 30% MCQ portion.

3. Passing Criteria

To qualify, a candidate must secure:

• 40% marks in each individual paper.

• 50% marks in the aggregate of all papers in a group.

Key Updates for 2026

• Self-Paced Online Modules (SPOM): For CA Final students, clearing Set A (Corporate & Economic Laws) and Set B (Strategic Cost & Performance Management) online is mandatory before appearing for the main exams.

• Open Book Exams: In the CA Final level, Paper 6 (Integrated Business Solutions) is a multi-disciplinary case study paper that is entirely Open Book and carries 100 marks.

• Articleship Duration: The practical training period has been reduced from 3 years to 2 years, but it must be uninterrupted.