CA Exam Pattern: The CA Foundation, CA Intermediate, and CA Final exam patterns and grading schemes are created by the ICAI. The tests are designed to evaluate students' expertise in accounting, tax computations, and legal documentation. To get certified as a chartered accountant, candidates must pass all three levels.

The CA exam has different exam patterns and degrees of difficulty at each level. Because CA exams are so difficult, pass rates are extremely low, which forces students to try several times before passing each level. Three times a year, in May-June, September, and January, are the ICAI CA exams. It is carried out using a computer. The details of the ICAI CA test pattern 2026 are covered in detail in this article.

CA Exam Pattern 2026

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.

ICAI CA Exam Pattern 2026 Highlights

ICAI CA Exam Pattern 2026 Highlights
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ICAI CA Exam Pattern 2026 Highlights
CA Exam Features Details
Exam Name Chartered Accountancy (CA) exam
Exam Conducting Body ICAI
Exam Levels
  • CA Foundation
  • CA Intermediate
  • CA Final
Mode of Exams Computer test mode based
Exam Frequency Thrice a Year
Total Marks per Paper 100
Level of Difficulty Tough
Number of Attempts Multiple

CA Foundation 2026 Exam Pattern

CA Foundation 2026 Exam Pattern
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CA Foundation 2026 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 Intermediate 2026 Exam Pattern

CA Intermediate 2026 Exam Pattern
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CA Intermediate 2026 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)
Strategic Management 35 Marks (Subjective)
15 Marks (Objective)
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CA Final 2026 Exam Pattern

CA Final 2026 Exam Pattern
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CA Final 2026 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)
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CA Course Duration Under New Course

There have been significant changes throughout the CA Articleship, a critical stage for professional development. This time is three years under the existing structure, however it will only be two years under the new plan that will begin in May 2024. As a result, the new scheme's total course time has been shortened from 48 months to 42 months.

CA Final and Intermediate New Scheme Negative Marking

The ICAI statement states that the CA Final and Intermediate New Course Syllabus do not include any negative marking. Despite the fact that both of these CA tests have both descriptive and multiple-choice questions, applicants will not lose points if they answer any of the MCQs incorrectly. As a result, it is advised that applicants try to complete every multiple-choice question on the CA Inter and Final tests.

CA Passing Criteria 2026

The new approach has modified the criteria for exemptions. According to this modification, papers with a score of 60 or higher will be deemed permanently passed by ICAI. Students must receive at least 50% on each of the remaining papers in order to pass. In line with the new ICAI scheme, students can also choose to give up the exemption.

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CA Vipul Dhall is a first-attempt Chartered Accountant and All India Rank 43 in CA Finals, B.Com graduate from Hindu College, University of Delhi, he brings valuable corporate experience from PwC and Bharti Airtel, blending practical industry insights with a strong passion for teaching. With 6+ years of teaching experience, his mission is to inspire students to believe that the CA dream is achievable with the right guidance and discipline.

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