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Exam Date: August 17, 2025
The Chartered Accountancy (CA) course in India, administered by the Institute of Chartered Accountants of India (ICAI), is a comprehensive program designed to develop expertise in accounting, taxation, auditing, and financial management. The journey to becoming a CA involves three main levels: Foundation, Intermediate, and Final. Each level has its own set of eligibility criteria, exam patterns, and syllabus.
CA Course Overview
• Levels: Foundation → Intermediate → Final
• Mode: Offline (Pen-and-Paper)
• Frequency: Exams held twice a year (May and November), with some levels also having a September session starting from 2025 .
• Conducting Body: Institute of Chartered Accountants of India (ICAI)
Eligibility Criteria
1. CA Foundation (Entry Level)
• After Class 12: Open to students from all streams who have passed the 12th examination.
• After Class 10: Provisional registration allowed; must appear for the Foundation exam after completing Class 12.
2. CA Intermediate
• After Foundation: Candidates who have cleared the CA Foundation exam.
• Direct Entry: Graduates/Postgraduates with specified marks in commerce or non-commerce streams can register directly for the Intermediate level without appearing for the Foundation exam.
3. CA Final
• After Intermediate: Candidates who have passed both groups of the CA Intermediate exam.
• Articleship: Completion of 3 years of practical training (articleship) is mandatory.
• Advanced ICITSS: Completion of the Advanced Integrated Course on Information Technology and Soft Skills (AICITSS) is required before appearing for the Final exam .en.wikipedia.org+5indigolearn.com+5finance.careers360.com+5telegraphindia.com+2finance.careers360.com+2abcaus.in+2
Exam Pattern
CA Foundation
Mode: Offline (Pen-and-Paper)
Total Questions: 120
Duration: 4 hours
Subjects:
Paper 1: Principles and Practice of Accounting
Paper 2: Business Laws and Business Correspondence and Reporting
Paper 3: Business Mathematics and Logical Reasoning
Paper 4: Business Economics and Business and Commercial Knowledge
Marking Scheme: +1 for correct answer, -0.25 for wrong answer (for MCQs)
CA Intermediate
Mode: Offline (Pen-and-Paper)
Total Questions: 200
Duration: 3 hours per paper
Groups: Two groups, each with four papers
Subjects:
Group 1:
Paper 1: Accounting
Paper 2: Corporate and Other Laws
Paper 3: Cost and Management Accounting
Paper 4: Taxation
Group 2:
Paper 5: Advanced Accounting
Paper 6: Auditing and Assurance
Paper 7: Enterprise Information Systems and Strategic Management
Paper 8: Financial Management and Economics for Finance
• Marking Scheme: +1 for correct answer, -0.25 for wrong answer (for MCQs)
CA Final
Mode: Offline (Pen-and-Paper)
Total Papers: 8
Duration: 3 hours per paper (4 hours for Paper 6)
Groups: Two groups, each with four papers
Subjects:
Group 1:
Paper 1: Financial Reporting
Paper 2: Strategic Financial Management
Paper 3: Advanced Management Accounting
Paper 4: Corporate and Economic Laws
Group 2:
Paper 5: Advanced Auditing and Professional Ethics
Paper 6: Information Systems Control and Audit
Paper 7: Direct Tax Laws and International Taxation
Paper 8: Indirect Tax Laws
• Marking Scheme: +1 for correct answer, -0.25 for wrong answer (for MCQs)
Syllabus Overview
CA Foundation
• Paper 1: Accounting principles, concepts, and standards
• Paper 2: Business laws, contracts, and reporting
• Paper 3: Mathematical techniques, statistics, and logical reasoning
• Paper 4: Economic principles, business environment, and commercial knowledge
CA Intermediate
• Group 1:
o Paper 1: Accounting standards, financial statements, and accounting processes
o Paper 2: Corporate laws, contracts, and regulatory frameworks
o Paper 3: Costing methods, budgeting, and cost control
o Paper 4: Taxation laws, GST, and income tax
• Group 2:
o Paper 5: Advanced accounting techniques, consolidation, and financial reporting
o Paper 6: Audit procedures, standards, and ethics
o Paper 7: Information systems, strategic management, and governance
o Paper 8: Financial management, economics, and risk analysis
CA Final
• Group 1:
o Paper 1: Advanced financial reporting, IFRS, and financial analysis
o Paper 2: Strategic financial management, risk management, and mergers
o Paper 3: Advanced management accounting, performance evaluation
o Paper 4: Corporate laws, economic laws, and governance
• Group 2:
o Paper 5: Advanced auditing techniques, professional ethics, and standards
o Paper 6: Information systems control, audit, and security
o Paper 7: Direct tax laws, international taxation, and transfer pricing
o Paper 8: Indirect tax laws, customs, and GST
Selection Process
1. Foundation Level: Register after Class 12, appear for the exam, and clear all papers.
2. Intermediate Level: Clear Foundation or meet direct entry requirements, register, and pass both groups.
3. Final Level: Complete Intermediate, undergo 3 years of articleship, complete AICITSS, and pass both groups of the Final exam.
4. Membership: Apply for ICAI membership upon successful completion of all levels and training.
CA Exam Preparation Strategy for High-IQ Candidates
1. Master the Concepts, Don’t Rote Learn
Use your strong reasoning skills to deeply understand accounting principles, laws, and taxation concepts rather than memorizing. Connect ideas logically—this helps in solving tricky application-based questions.
2. Create a Strong Foundation
Spend focused time on the basics, especially for Foundation and Intermediate levels. High IQ helps grasp complex concepts quickly, so build a solid base to speed through advanced topics later.
3. Practice Smart, Not Just Hard
Solve past papers and mock tests to identify patterns and frequently tested areas. Analyze your errors logically—this pattern recognition speeds up your exam response.
4. Use Analytical Techniques for Time Management
Use your natural problem-solving ability to plan your study hours and prioritize topics based on your strengths and weaknesses. Break down the syllabus into manageable chunks and use techniques like the Pomodoro method for intense focus.
5. Focus on Application and Case Studies
CA exams test real-world accounting and auditing scenarios. Train yourself to apply theoretical knowledge to practical cases, which plays to your strength in analysis and deduction.
6. Leverage Visualization and Mind Mapping
Use flowcharts, mind maps, and diagrams to organize information logically. High-IQ learners benefit from visualizing complex relationships and processes for quicker recall.
7. Stay Updated and Analyze Changes
Keep an eye on amendments in tax laws, accounting standards, and regulations. Use your analytical edge to quickly understand the impact of changes and adapt your preparation.
8. Group Discussions and Teaching
Explaining concepts to peers or even to yourself aloud helps reinforce understanding and uncovers any weak spots you may have missed.
9. Maintain Consistency and Mental Agility
High IQ is best utilized with consistent practice. Keep challenging your brain with quizzes, flashcards, and conceptual puzzles related to CA subjects.
10. Stay Calm and Confident
During the exam, apply logical elimination techniques and stay calm under pressure. Your analytical mindset is your greatest asset—trust it!
Foundation Exam Dates: Held twice a year; exact dates vary.
• Intermediate Exam Dates: Held twice a year; exact dates vary.
• Final Exam Dates: Held twice a year; exact dates vary.
• Registration Deadlines: Typically 4 months before the exam date.
The CA (Chartered Accountancy) course is a professional qualification in accounting, auditing, taxation, and finance offered by ICAI.
The Institute of Chartered Accountants of India (ICAI) conducts CA exams in India.
Under the new scheme (from July 1, 2023), the CA course has three levels:
• CA Foundation
• CA Intermediate
• CA Final
Plus:
• Self-paced online modules
• Articleship training (2 years)
4. Who can register for CA Foundation?
Anyone who has passed Class 12 (from a recognized board). You must register with ICAI at least 4 months before the exam date.
Graduates, postgraduates, and those with equivalent qualifications can directly enter the CA Intermediate level.
You can register online through ICAI's official website: https://www.icai.org
