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ICAI CA Exam 2026: Foundation, Intermediate and Final

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Priyanka Bhargava
Global Education Consultant
4 min read
ICAI CA Exam 2026: Foundation, Intermediate and Final
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Jul 2026
📌
Verified 2026 Updates:
  • The CA course follows ICAI's New Scheme of Education and Training, effective 1 July 2023, which replaced the old CPT and IPCC stages
  • The three levels are now CA Foundation (4 papers), CA Intermediate (6 papers) and CA Final (6 papers)
  • Articleship has been cut to two years, and CA Foundation is held three times a year from 2024.

The ICAI exam, also called the CA examination, is conducted by the Institute of Chartered Accountants of India (ICAI), the national professional accounting body established on 1 July 1949 under the Chartered Accountants Act, 1949. Candidates must clear every level, along with practical training, to qualify as a Chartered Accountant in India.

⚡ Quick Answer

The ICAI examination, conducted by the Institute of Chartered Accountants of India, is the qualifying test for the Chartered Accountancy profession. Under the New Scheme effective 1 July 2023, it has three levels: CA Foundation, CA Intermediate and CA Final. Candidates must clear all three, plus practical training, to become a Chartered Accountant.

📌
Verified 2026 Updates:
  • The CA course follows ICAI's New Scheme of Education and Training, effective 1 July 2023, which replaced the old CPT and IPCC stages
  • The three levels are now CA Foundation (4 papers), CA Intermediate (6 papers) and CA Final (6 papers)
  • Articleship has been cut to two years, and CA Foundation is held three times a year from 2024.

What Is the ICAI CA Examination?

  • CA Foundation course (4 papers) - the entry level after Class 12
  • CA Intermediate (6 papers across two groups)
  • CA Final (6 papers across two groups, plus four Self-Paced Online Modules)
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What Is the CA Foundation Exam Pattern?

  • Paper 1: Accounting
  • Paper 2: Business Laws
  • Paper 3: Quantitative Aptitude (Business Mathematics, Logical Reasoning and Statistics)
  • Paper 4: Business Economics

How Is the CA Intermediate Exam Structured?

  • Group 1: Advanced Accounting; Corporate and Other Laws; Taxation
  • Group 2: Cost and Management Accounting; Auditing and Ethics; Financial Management and Strategic Management
  • Candidates may sit for a single group or both groups in one attempt
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What Does the CA Final Exam Involve?

  • Group 1: Financial Reporting; Advanced Financial Management; Advanced Auditing, Assurance and Professional Ethics
  • Group 2: Direct Tax Laws and International Taxation; Indirect Tax Laws; Integrated Business Solutions (open book)
  • Four Self-Paced Online Modules (Sets A, B, C and D) must be completed before appearing for CA Final

How Long Is the Articleship Under the New Scheme?

CA Level 2026PapersPassing Criteria
CA Foundation4 papers (400 marks)40% per paper, 50% aggregate
CA Intermediate6 papers (600 marks), 2 groups40% per paper, 50% per group
CA Final6 papers (600 marks), 2 groups40% per paper, 50% per group
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How Do You Register and Apply for the ICAI Exam?

  1. Register on the ICAI Self Service Portal and note your registration number
  2. Open the exam application form on the official ICAI exam portal
  3. Authenticate using your course, registration number and date of birth
  4. Select your level, group and preferred exam centre
  5. Upload the required documents and verify your email and mobile number
  6. Pay the application fee online and download the filled form

What Are the ICAI Exam Fees in 2026?

ICAI Exam Fee 2026Single GroupBoth Groups
CA FoundationRs 1,500Not applicable
CA IntermediateRs 1,500Rs 2,700
CA FinalRs 1,800Rs 3,300

When and Where Are ICAI CA Exams Held?

How Do You Check Your ICAI CA Result?

  1. Visit the official ICAI result website (icai.nic.in or caresults.icai.org)
  2. Click the result link for your CA level
  3. Enter your roll number and registration number or PIN
  4. Submit to view and download your scorecard

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Priyanka Bhargava
Global Education Consultant

Priyanka Bhargava is a Global Education Consultant and Head of Admissions with 16+ years of experience guiding students to top US, UK, and EU universities. A UC Berkeley alumna, she has mentored 750+ students into Top 50 institutions including Harvard, Stanford, MIT, Oxford, and Cambridge.

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