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CA Exam 2026: Levels, Registration, Syllabus, Results, Salary & Career Guide

Commerce

Updated on December 14, 2025

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What is CA (Chartered Accountancy)?

The Chartered Accountancy course conducted by the Institute of Chartered Accountants of India (ICAI) is recognised as one of the toughest and most prestigious professional qualifications in the field of finance, accounting, taxation, auditing, and corporate laws in India. Established under the Chartered Accountants Act, 1949, ICAI is a statutory body that regulates the profession of Chartered Accountants in India. A qualified Chartered Accountant (CA) is authorised to audit financial statements of companies, act as a tax consultant, handle corporate restructuring, perform forensic audits, and provide advisory services on mergers, acquisitions, and insolvency. 

The CA qualification is equivalent to a postgraduate degree and is globally recognised through mutual recognition agreements with bodies like CPA Australia, CPA Canada, ACCA (UK), and CIMA. The entire CA course is divided into three levels – CA Foundation, CA Intermediate, and CA Final – along with mandatory practical training (Articleship) of 2 years (earlier 3 years, revised from July 2023 batch). The total duration to complete the CA course ranges from 4 to 5 years after class 12.

CA Course 2026 Key Highlights
Particular Details
Conducting Body Institute of Chartered Accountants of India (ICAI)
Course Name Chartered Accountancy (CA)
Levels 1. CA Foundation

2. CA Intermediate (both groups)

3. CA Final (both groups)
Mode of Exam Pen & Paper (Offline) for all levels
Frequency Foundation: 4 times a year (Jan, May, Sept, Dec from 2024)

Intermediate & Final: Twice a year (May & November)
Course Duration Minimum 4–5 years after 12th
Practical Training 2 years mandatory Articleship + ICITSS & AICITSS
Official Website www.icai.org
Registration Portal eservices.icai.org

ICAI CA Important Dates 2026 (Tentative & Updated)
Event May 2026 Cycle November 2026 Cycle
CA Foundation Registration Start (for May 2026) Already ongoing (cut-off 1 Jan 2026) —
CA Intermediate & Final Registration (Direct Entry) Ongoing throughout the year Ongoing
Intermediate & Final Exam Form (without late fee) February 2026 August 2026
Intermediate & Final Exam Form (with late fee ₹600) March 2026 August–September 2026
Correction Window (Free) March 2026 September 2026
CA Intermediate Exam Dates Group I: 3, 5, 7 May 2026

Group II: 9, 11, 13 May 2026		 Group I: 2, 4, 6 Nov 2026

Group II: 8, 10, 12 Nov 2026
CA Final Exam Dates Group I: 4, 6, 8 May 2026

Group II: 10, 12, 14 May 2026		 Group I: 3, 5, 7 Nov 2026

Group II: 9, 11, 13 Nov 2026
Result Declaration (Intermediate & Final) July 2026 January 2027
CA Foundation June 2026 Exam 20, 22, 24, 26 June 2026 —

CA Course Eligibility Criteria 2026 – All Levels

He following are the eligibility criteria for CA and its different levels:

  • CA Foundation:

  • Passed Class 12 (any stream) from a recognised board

  • Provisional registration allowed after appearing for Class 12 exams (must pass 12th before filling the Foundation exam form)

  • No minimum percentage required in Class 12

  • No upper or lower age limit

  • Direct Entry Route to CA Intermediate (Graduate/Post-Graduate):

  • Commerce graduates/post-graduates with ≥55% marks

  • Non-commerce graduates/post-graduates with ≥60% marks

  • No age limit

  • Through the CA Foundation Route:

  • Pass CA Foundation with a minimum of 40% in each paper and 50% aggregate

  • ICAI Membership after CA Final:

  • Pass both groups of CA Final

  • Complete 2 years of Articleship (earlier 3 years for pre-July 2023 registrations)

  • Complete AICITSS (Advanced ICITSS) before appearing for the Final exams

Foreign students and NRI candidates can also register through the same portal with equivalent qualifications recognised by ICAI.

CA Registration & Application Process 2026: Complete Step-by-Step Guide for All Levels

The entire registration and examination form-filling process for CA Foundation, CA Intermediate, and CA Final is 100% online through the ICAI Self Service Portal (SSP) at eservices.icai.org. Physical forms are not accepted. Students must create a single SSP account that remains valid throughout the CA journey from Foundation to Final membership.

How to Register for CA Foundation 2026 (Through Foundation Route)

  1. Visit eservices.icai.org
  2. Click “New User? Register Here”
  3. Enter Name (exactly as per Class 10 marksheet), Mobile, Email, DOB, and create a password
  4. Verify OTP sent to mobile and email
  5. Login → Dashboard → Course Registration → CA Foundation
  6. Fill personal details, educational qualifications (Class 10 & 12), and upload photo & signature
  7. Pay registration fee online (Net banking, Debit/Credit Card, UPI)
  8. Download signed PDF and courier physical documents to the ICAI Delhi/NRO office within 7 days (mandatory)
  9. Registration valid for 4 years (revalidation possible after paying ₹500)

How to Register for CA Intermediate 2026

  • Via Foundation Route: After passing Foundation → Login → Course Registration → Intermediate → Select “Both Groups” or “Single Group” → Pay fee
  • Direct Entry Route (Graduates):
  1. Complete ICITSS (4 weeks) + 8 months study period mandatory before filling the Intermediate exam form
  2. Login → Intermediate Direct Entry → Upload graduation marksheet → Pay fee
  3. Start Articleship immediately after registration (new scheme applicable from July 2023)

How to Fill CA Intermediate & Final Exam Form 2026

  1. Log in to SSP during the exam form window
  2. Examination → Intermediate/Final → May/Nov 2026
  3. Choose Group (I / II / Both), Medium (English/Hindi), Exam Centre
  4. Pay exam fee online
  5. Take a printout of the PDF (no physical submission required for exam forms)

CA Course Fees 2026 – Complete Breakup (Latest ICAI Fee Structure)
Particular Indian Students (₹) Foreign Students (US $)
CA Foundation
Registration Fee (Both Groups) 9,000 700
Exam Form Fee 1,500 325
CA Intermediate (Foundation Route)
Registration Fee – Both Groups 18,000 1,100
Registration Fee – Single Group 13,000 —
Exam Fee – Both Groups 2,700 500
Exam Fee – Single Group 1,500 —
Direct Entry Intermediate
Registration Fee – Both Groups 20,000 1,300
CA Final
Registration Fee – Both Groups 22,000 1,400
Exam Fee – Both Groups 3,300 550
Exam Fee – Single Group 1,800 —
Other Mandatory Fees
ICITSS (IT + Soft Skills) 7,000 —
AICITSS (Advanced IT + MCS) 7,500 —
Articleship Stipend (Metro cities – 3rd year) ₹8,000–₹18,000/month (Big 4) —

Document Specifications & Upload Requirements (2026)
Document Size Format Dimensions
Photograph 20–50 KB JPG/JPEG 3.5 cm × 4.5 cm (white background)
Signature 10–20 KB JPG/JPEG Black ink on white paper
Class 10 Marksheet < 200 KB PDF —
Class 12 Marksheet < 200 KB PDF —
Graduation Marksheet (Direct Entry) < 200 KB PDF —

CA Exam Form Correction Window & Exam Centres

  • Free Correction Window: Usually 5–7 days after last date of form submission
  • Correction with ₹1,000 fee: Available till 10–15 days before exam
  • Exam Centres: Over 300 cities in India + 8 international centres (Abu Dhabi, Bahrain, Doha, Dubai, Kathmandu, Kuwait, Muscat, Riyadh)
  • Centre change request possible with ₹1,000 fee during correction window

CA Exam Pattern 2026 – New Scheme (Applicable from May 2024 Onwards)

ICAI introduced a major revamp in the CA course structure under the New Scheme of Education and Training effective from May 2024 examinations. The changes include reduction of Articleship from 3 to 2 years, removal of some subjects, introduction of 30:70 assessment pattern, and mandatory negative marking in all papers.
Level Papers Total Marks Duration Negative Marking Passing Criteria
CA Foundation (4 Papers)
Paper 1 Accounting 100 3 hrs No 40% each paper + 50% aggregate
Paper 2 Business Laws 100 3 hrs No
Paper 3 Quantitative Aptitude (Maths, LR, Stats) 100 3 hrs Yes (0.25)
Paper 4 Business Economics 100 3 hrs Yes (0.25)
CA Intermediate (6 Papers – 2 Groups)
Paper 1 Advanced Accounting 100 3 hrs No 40% each paper + 50% per group
Paper 2 Corporate & Other Laws 100 3 hrs No
Paper 3 Cost and Management Accounting 100 3 hrs No
Paper 4 Taxation (DT + IDT) 100 3 hrs No
Paper 5 Auditing & Ethics 100 3 hrs No
Paper 6 Financial Management & Strategic Management 100 (50+50) 3 hrs No
CA Final (6 Papers – 2 Groups)
Paper 1 Financial Reporting 100 3 hrs No 40% each paper + 50% per group
Paper 2 Advanced Financial Management 100 3 hrs No
Paper 3 Advanced Auditing, Assurance & Professional Ethics 100 3 hrs No
Paper 4 Direct Tax Laws & International Taxation 100 3 hrs No
Paper 5 Indirect Tax Laws 100 3 hrs No
Paper 6 Integrated Business Solutions (Case Study) – 30% MCQ + 70% Descriptive 100 4 hrs Yes (0.25 in MCQ)

Detailed CA Syllabus 2026 – New Scheme (Subject-wise Topics)

CA Foundation Syllabus (Key Topics)

  • Paper 1 – Accounting: Theoretical Framework, Bank Reconciliation, Depreciation, Final Accounts of Companies, Partnership Accounts, NPO
  • Paper 2 – Business Laws: Indian Contract Act, Sale of Goods, Partnership Act, Companies Act 2013, Negotiable Instruments
  • Paper 3 – Quantitative Aptitude: Ratio & Proportion, Equations, Permutations, Statistics, Sampling, Correlation & Regression
  • Paper 4 – Business Economics: Demand-Supply, Production, Cost, Price Determination, Business Cycles, Indian Economy, Money & Banking

CA Intermediate Syllabus (Key Topics)

  • Advanced Accounting: AS, Company Accounts (Share Capital, Debentures, Amalgamation), Banking & Insurance Companies, NBFC
  • Corporate & Other Laws: Companies Act 2013 (Full), LLP Act, SEBI, IBC 2016
  • Cost and Management Accounting: Material, Labour, Overhead, Process Costing, Budgeting, CVP Analysis
  • Taxation: Income Tax (Salaries, House Property, PGBP, Capital Gains, Deductions, TDS) + GST (Supply, Input Tax Credit, Returns)
  • Auditing & Ethics: Nature of Auditing, Audit of Companies (CARO, SA), Vouching, Verification, Ethics & Code of Conduct
  • FM & SM: Capital Budgeting, Working Capital, Dividend Policy, Strategic Analysis, Portfolio Management

CA Final Syllabus (Key Topics)

  • Financial Reporting: Ind AS (all), Consolidated Financial Statements, Valuation, Business Combination
  • Advanced Financial Management: Derivatives, Mergers & Acquisitions, Portfolio Management, International Finance
  • Advanced Auditing: Professional Ethics, Audit of PSU, Banks, Forensic Audit, SDGs, Risk-based Audit
  • DT & International Taxation: Transfer Pricing, GAAR, Tax Treaties, BEPS, Non-resident Taxation
  • IDT: Advanced GST, Customs & FTP
  • Paper 6 (Multi-disciplinary Case Study): Combines FR, AFM, Audit, Tax, FM & Law – 30% objective, 70% descriptive
Level & Subject Book Name Author / Publication
CA Foundation
All subjects ICAI Study Material + Practice Manual ICAI (Compulsory)
Accounting Scanner + MCQ Book Dr. T. Padma & K. Premsagar
Maths & Stats Quantitative Aptitude Prof. Anand Prakash
CA Intermediate
Advanced Accounting MP Vijay Kumar / D.S. Rawat Commercial / Taxmann
Law Munish Bhandari BestWord
Costing PC Tulsian or Alok Agarwal Sultan Chand / Snowwhite
Taxation Vinod Singhania (DT) + Bangar (GST) Taxmann / Aadhya
Audit Surbhi Bansal / Pankaj Garg BestWord / Taxmann
FM & SM Ravi M Kishore or JK Shah Classes module Bharat / JK Shah
CA Final
FR MP Vijay Kumar / D.S. Rawat Commercial / Taxmann
AFM (SFM) Aaditya Jain or Sanjay Saraf Aaditya Jain / SSEI
Audit Pankaj Garg Taxmann
DT + International Tax Vinod Singhania / Bhanwar Borana Taxmann / Ideal Classes
IDT (GST + Customs) Bangar or V.S. Datey Aadhya / Taxmann
Paper 6 Case Study ICAI Case Study Digest + Practice Manual ICAI

How to Download CA Admit Card 2026 – Step-by-Step

ICAI releases admit cards exactly 14–21 days before the commencement of every exam (Foundation, Intermediate & Final). No physical admit card is sent by post.

  • Visit eservices.icai.org
  • Login with Registration Number & Password
  • Click “Admit Card” → Select Exam (May/Nov 2026) → Download PDF
  • Take a colour printout on A4 sheet
  • Sign the admit card in the space provided (mandatory)
  • Carry original Photo ID (Aadhaar, PAN, Voter ID, Driving License or Passport) along with admit card

In case of name/photo mismatch or error, raise a ticket immediately on SSP portal. Correction requests are entertained till 5–7 days before exam.

CA Exam Day Instructions & Guidelines 2026 (Must Follow)

  • Report at exam centre 60 minutes before exam time (gates close 30 minutes before)
  • Allowed items: Admit card, Photo ID, pen (blue/black ball point only), analogue watch, transparent water bottle (no label), calculator (non-programmable, list of approved models on ICAI website)
  • Prohibited items: Mobile phones, smart watches, books, notes, Bluetooth devices, bags
  • Answer sheets are OMR + descriptive combined booklet – write roll number correctly
  • Rough work allowed only in the space provided in question paper
  • Violation of rules leads to cancellation of paper and debarment

CA Result 2026 – How to Check & Download Score Card

Results are declared 45–60 days after the last exam. ICAI sends results via email and SMS to registered contact details.

  1. Go to icai.nic.in or icaiexam.icai.org
  2. Click “Results” → Select level (Foundation / Intermediate / Final) → May or Nov 2026
  3. Enter Roll No. + Registration No. or PIN + CAPTCHA
  4. Result + marks statement appears on screen → Download PDF
  5. Merit list (All India Top 50) released separately for Intermediate & Final

Pass percentage usually: Foundation 25–35%, Intermediate 10–20% (both groups), Final 8–15% (both groups).
Attempt Intermediate Both Groups (%) Final Both Groups (%) Foundation (%)
May 2025 18.42% 12.87% 28.61%
Nov 2024 16.78% 14.23% 31.12%
May 2024 (New Scheme First Attempt) 19.87% 10.56% 29.45%
Nov 2023 (Old Scheme Last) 9.87% 8.32% —
May 2023 12.55% 11.09% —

Articleship, Registration & Stipend Details (New Scheme 2026)

  • Duration: 2 years (reduced from 3 years w.e.f. July 2023 registration)

  • Eligibility to start: After passing both groups of Intermediate + completing ICITSS

  • Registration: Form 102 & 103 to be filed within 30 days of joining

  • Leaves allowed: Maximum 1/6th of period served (approx. 4 months in 2 years)

  • Stipend (Minimum as per ICAI – 2026 revised rates):

  • 1st year: ₹8,000–₹12,000 (Big 4: ₹12,000–₹18,000)

  • 2nd year: ₹10,000–₹15,000 (Big 4: ₹18,000–₹25,000+)

  • Industrial Training (Optional): Last 9–18 months can be done in industry (TCS, Reliance, banks, etc.) with higher stipend (₹30,000–₹80,000)

Membership, COP & Post-Qualification Courses

After passing CA Final + completing 2 years Articleship + AICITSS → Apply for ICAI Membership (₹12,000 approx.) → Obtain Certificate of Practice (COP) if you want independent practice.

Popular post-qualification courses: DISA, CISA, Forensic Accounting, Valuation, International Taxation, CMA (USA), CPA (USA), ACCA (UK).

Job Opportunities & Salary after CA 2026
Profile Fresher Salary (₹ LPA) After 3–5 years (₹ LPA)
Big 4 Audit/Tax (EY, Deloitte, PwC, KPMG) 8–14 25–50
Investment Banking (Goldman Sachs, JP Morgan) 15–25 50–1 Cr+
MNC Finance Controller / CFO roles 12–20 40 LPA–2 Cr+
Independent Practice (Tax + Audit) 6–15 50 LPA–5 Cr+
Start-ups (CFO/Finance Head) 20–40 + ESOPs 1–5 Cr+

FAQs

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Frequently Asked Questions

    There is no minimum or maximum age limit for CA Foundation, Intermediate, or Final. Students can register immediately after Class 10 or even while appearing for Class 12.
    Yes. There is no minimum percentage required in Class 12 for CA Foundation registration or examination.
    Yes. Students from any stream including Science, Arts, and Commerce are eligible for CA Foundation.
    Yes, through the Direct Entry Route. Commerce graduates with at least 55%, non-commerce graduates with at least 60%, and students who have cleared Intermediate level of ICSI or CMA are eligible.
    No age is too late. Thousands of candidates qualify CA in their late 20s and 30s. The average age of CA Final rankers is now between 23 and 26 years.
    The approximate total cost ranges between ₹2.5 to ₹3.5 lakh, including coaching, from Foundation to Final under the new scheme.
    Immediately after Class 12 board exams. You can register for June, September, or December Foundation attempt and appear within 4–6 months.
    For Foundation, 8–10 hours daily is recommended. For Intermediate and Final, 12–15 hours of consistent study is required, especially in the last 4–6 months.
    Under the new scheme (2024 onwards), the fastest possible duration is approximately 3.5–4 years for students entering after Class 12.
    No. Mathematics is not compulsory in Class 12, but Quantitative Aptitude (Paper 3) in CA Foundation is compulsory for all students.
    Yes. There is no limit on the number of attempts at any level of the CA course.
    Big 4 Articleship is not compulsory. Many medium and small firms provide excellent exposure, and several rank holders come from non-Big 4 firms.
    Only after completing Articleship. During Articleship, no full-time job is allowed except one offline degree course.
    It depends on your career goal. CA is better for finance, audit, tax, and practice roles, while MBA suits management, marketing, and HR. Many students do CA first and then MBA.
    For 2025–26 placements, average packages range from ₹8–14 LPA in Big 4, ₹15–30 LPA in MNCs and investment banks, and up to ₹45 LPA for exceptional profiles.
    Popular alternatives include CS, CMA, ACCA, CPA, CIMA, CFA, FRM, CMA-USA, and MCom with NET/JRF for teaching careers.
    Yes. ICAI allows simultaneous registration and exams for CA with CS or CMA.
    Coaching is not compulsory, but most rankers opt for online or offline coaching. Self-study is possible but very challenging at Intermediate and Final levels.
    Maximum leave allowed is one-sixth of the total Articleship period, which is approximately four months over two years.
    Yes. ICAI allows excess leave on genuine medical or marriage grounds with proper application and approval from the principal.
    Yes. Only ICAI-approved non-programmable scientific calculators are allowed.
    Yes. They can register and appear from ICAI’s international centres or come to India to write the exams.
    CA Foundation registration is valid for four years and can be revalidated unlimited times by paying ₹500.
    No. Once a group is cleared, it is valid for lifetime under the new CA scheme.
    Most students prefer the November attempt due to longer study leave after September Articleship completion.
    Yes. COP is required only for independent audit and signing practice. Industry and corporate roles do not require COP.
    Yes. Indian CAs work globally with Big 4 firms, MNCs, and international organisations, earning salaries ranging from $80,000 to $300,000+.
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