The Institute of Chartered Accountants of India (ICAI) has designed the CA Exam Pattern to thoroughly prepare students for careers in accounting, taxation, and legal compliance. This professional certification program consists of three levels: CA Foundation, CA Intermediate, and CA Final. Each level must be completed in a specific sequence to achieve the Chartered Accountant designation.
Each stage of the course has a unique structure and increasing levels of difficulty. Due to the rigorous nature of these exams, the success rates are relatively low, often requiring candidates to make multiple attempts to progress through the program.The CA exams for the Foundation and Intermediate levels are conducted three times annually, typically in the months of May-June, September, and January. On the other hand, the CA Final exams are held twice a year, in May and November. These exams follow a computer-based format and are scheduled over four consecutive days, with one paper assigned per day.
This comprehensive guide explores the updated ICAI CA Exam Pattern for 2025, providing a clear understanding of what candidates can expect at each stage of this challenging yet rewarding certification process.
CA Exam Pattern 2025 Highlights
The pattern of the CA exams for 2025 has been updated. To help you understand these changes better, we’ve provided a detailed table below. It includes key information about the exam structure for the Foundation, Intermediate, and Final levels. Make sure to review the updated pattern to stay informed and prepare effectively for your upcoming ICAI CA exams.
| ICAI CA Exam 2025 Pattern | |
| CA Exam Features | Details |
| Exam Name | CA Exam |
| Exam Conducting Body | ICAI |
| Exam Levels |
|
| Mode of Exams | Computer test mode |
| 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 |
ICAI CA Intermediate Exam Pattern 2025
Significant updates are being introduced to the CA Intermediate syllabus for Accounting and Auditing. The Auditing segment will now include a fresh set of ethical guidelines aimed at enhancing professional conduct. Additionally, the CA Intermediate Paper Pattern has been revised to better align with these changes. You can find the details of the updated exam structure in the table provided below:
| CA Intermediate 2025 Exam Pattern | |||
| Paper | Subject | Subjective Marks | Objective Marks |
| Paper 1 | Advanced Accounting | 70 Marks | 30 Marks |
| Paper 2 | Corporate Laws | 70 Marks | 30 Marks |
| Paper 3 | Cost and Management Accounting | 70 Marks | 30 Marks |
| Paper 4 | Taxation | 70 Marks | 30 Marks |
| Paper 5 | Auditing and Code of Ethics | 70 Marks | 30 Marks |
| Paper 6 | Financial Management | 35 Marks | 15 Marks |
| Strategic Management | 35 Marks | 15 Marks | |
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CA Final Exam Pattern 2025
Explore the updated CA Final Exam Pattern 2025, presented in the detailed table below. This new format outlines the structure, marking scheme, and subject weightage for aspiring Chartered Accountants. Familiarizing yourself with these changes will help you prepare effectively for the upcoming examinations.
| CA Intermediate 2025 Exam Pattern | |||
| Paper | Subject | Subjective Marks | Objective Marks |
| Paper 1 | Financial Reporting | 70 Marks | 30 Marks |
| Paper 2 | Advanced Financial Management (AFM) | 70 Marks | 30 Marks |
| Paper 3 | Advanced Auditing and Professional Ethics | 70 Marks | 30 Marks |
| Paper 4 | Multi-disciplinary case study with Strategic Management | 70 Marks | 30 Marks |
| Paper 5 | Direct Tax Laws and International Taxation | 70 Marks | 30 Marks |
| Paper 6 | Indirect Tax Laws | 70 Marks | 30 Marks |
CA Foundation Exam Pattern 2025
The following table provides detailed information regarding the CA Foundation Exam Pattern 2025. It outlines the structure of the exam, including the subjects covered, the allocation of marks, and the different types of questions that candidates can expect. This comprehensive overview is designed to help students understand the format of the exam and prepare effectively.
| CA Foundation 2025 Exam Pattern | |||
| Sl. No | Paper Name | Marks | Type 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 |
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CA Final Exam 2025 Paper Wise Time Duration
The ICAI CA Final exams are structured with varying durations depending on the specific paper. While most of the exams are scheduled for three hours, there are a few papers that extend to four hours in each session. Below, you will find the detailed timings for the CA Final exam sessions. This structure ensures adequate time allocation based on the complexity and nature of each subject.
| CA Exam 2024 | Papers | Exam Timings |
| CA Final (Old Scheme) | All Papers | 2:00 PM to 5:00 PM |
| CA Final (New Scheme) | Paper 1 to 5 & Paper 7 & 8 | 2:00 PM to 5:00 PM |
| Paper 6 (Elective) | 2:00 PM to 6:00 PM |
CA Exam Passing Criteria 2025
The Institute of Chartered Accountants of India (ICAI) has revised the exemption rules under its new scheme. According to the updated guidelines, any paper in which a student secures 60 marks or more will now be considered as permanently cleared. This means students do not have to retake those papers in future attempts. For the remaining papers, students are required to achieve a minimum score of 50% in each to successfully pass. Furthermore, ICAI provides students with the option to voluntarily give up their exemption if they wish, in alignment with the provisions of the new scheme.
FAQs
The duration of ICAI CA exams differs based on the paper. While most papers are scheduled for three hours, a few, such as Paper 3 and Paper 4 of the CA Foundation level, have a shorter time limit of two hours. Across all levels of the CA exams, there is no sectional time restriction, meaning candidates are free to allocate their time as needed within the overall duration of the exam. This makes it essential for aspirants to develop time management skills and practice solving the maximum number of questions effectively within the allotted time.
The CA exams follow a one-paper-per-day format without any breaks between papers. Each exam must be completed in a single sitting, requiring candidates to stay focused and utilize the available time wisely to perform their best.
The duration of the articleship has been reduced to two years under the revised scheme. This change aims to streamline the process and make it more efficient, allowing aspiring professionals to complete their practical training in a shorter time frame. The reduction in duration is expected to benefit students by enabling them to enter the workforce more quickly while maintaining the quality of education and experience gained during the articleship.
The exams have been simplified with a reduction in the overall number of papers. Additionally, multiple-choice questions (MCQs) have been incorporated to streamline the assessment process. The marking scheme for each subject has also been revised, ensuring a more structured and transparent evaluation system. These changes aim to make the exam experience more manageable and efficient for students while maintaining the integrity of the assessment.
The new passing criteria for the CA exams states that any paper where a candidate scores 60 marks or above will be considered permanently passed, meaning that the candidate does not need to appear for that paper again in future attempts. For the remaining papers, candidates must achieve a minimum of 50% marks. Additionally, there is an option to relinquish any exemptions previously granted if the candidate chooses to improve their overall performance or attempt the subject again.
This system ensures that once a candidate performs well in certain subjects, they do not need to worry about retaking those papers in subsequent attempts. However, they still have to meet the 50% mark in the remaining exams, and they can choose to give up exemptions if they want to attempt to improve their scores further.
