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CA Foundation Exam Exam Date:18 Jan' 26 - 24 Jan' 26
ICAI Exam 2024 - The Institute of Chartered Accountants of India (ICAI) has announced the dates for CA Foundation and Inter September 2024 session. This year onwards, ICAI will conduct CA Inter and CA Foundation exams thrice a year. The CA Foundation September 2024 exams are scheduled to be conducted from September 13 to 20, 2024. The CA Inter September 2024 exams will be conducted from September 24, 2024. It must be noted that there are three levels of the ICAI exams namely the CA Foundation, CA Intermediate and CA Final, each evolving in complexity as the levels progress. Earlier a new scheme of education and training was announced by ICAI. It has become effective from July 1, 2023. All exams from next year will be as per the new scheme.
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The CA Foundation June 2024 exams are scheduled to be conducted from June 20 to 26, 2024. Earlier, ICAI conducted CA Inter May 2024 exams from May 3 to 17, 2024. CA Final May 2024 exams were conducted in offline mode from May 2 to 16, 2024. Read the complete article to get detailed information about all ICAI CA exams 2024, events like registration, exam form, admit card etc.
The ICAI conducts CA exam thrice a year for Foundation and Inter, and twice for CA Final. There are three levels in CA course - Foundation, Intermediate and Final. CA Foundation is entry level programme and students can register for it immediately after completing Class 12th. Those who complete CA Foundation can register for the Intermediate programme, similarly, Intermediate pass-out students are eligible to register for the CA Final programme. CA Final qualification is considered equivalent to postgraduate qualification and is also approved by the University Grant Commission (UGC).
Name of course | Chartered Accountancy |
Levels | Three - Level 1 - CA Foundation Level 2 - CA Intermediate Level 3 - CA Final |
Exam type | National level exams |
Language | English and Hindi |
Frequency of exams | Foundation and Inter - Thrice a year Final - Twice a year |
Registration window | Open throughout the year |
Degree type | UGC-approved post-graduate degree |
The Institute of Chartered Accountants of India has formulated the New Scheme of Education and Training on the lines of the New Education Policy, 2020 (NEP) and International Education Standards. The New Scheme of Education and Training will be implemented on July 1, 2023 and has been notified in the Gazette of India on 22nd June, 2023. The registration and conversion to the new scheme for the CA Final exam will start from July 1, 2023. The first CA Final exam under the new scheme of education were held in May 2024.
Particulars | Foundation (September) | Intermediate (September) | Final (January) |
|---|---|---|---|
Commencement of application | Open throughout the year | Open throughout year | Open throughout year |
Last date to register with the Board of studies (BOS) | May 1, 2024 | January 1, 2024 | July 1, 2024 |
Availability of ICAI exam form | July 28, 2024 | July 7, 2024 | To be notified |
Deadline for filling the exam date without late fee | August 10, 2024 | July 20, 2024 | To be notified |
Deadline for filling CA exam form 2024 with late fee (of Rs. 600) | August 13, 2024 | July 23, 2024 | To be notified |
Correction window | August 14 to 16, 2024 | July 24 to 26, 2024 | To be notified |
Availability of icai exam admit card | Around 15 days before exam | Around 15 days before exam | Around 15 days before exam |
ICAI CA exam date 2024 | September 13, 15, 18 and 20, 2024 | Group 1 - September 12, 14, 17 2024 Group 2 - September 19, 20, 21, 2024 | To be notified |
Announcement of CA result | To be notified | To be notified | To be notified |
The ICAI has prescribed the eligibility criteria for each level of CA programme. While CA Foundation is entry-level, CA Inter and Final are second and third levels respectively. Here are the eligibility criteria for each level of CA programme.
Education qualification - Candidates should have completed Class 12 or an equivalent qualification with at least 50% marks from a recognized board or institution.
Candidates appearing in Class 12 are also eligible to appear for CA Foundation exam.
ICAI also offers an exemption to candidates who have attained certain qualifications such as graduation or postgraduate qualification. Such candidates are offered direct admission to CA Intermediate programme.
Also check - CA Foundation Eligibility Criteria
Students who have completed CA Foundation are eligible to register for CA Intermediate.
Candidates looking for direct admission to CA Intermediate should have completed graduation in the commerce stream with at least 55% marks. Candidates who are graduates in any discipline other than commerce are required to obtain at least 60% marks.
Also check - CA Intermediate Eligibility Criteria
Candidates should have completed CA Intermediate programme. Also, they should have completed articleship/practical training as specified by the institute.
Also check- CA Final Eligibility Criteria
The institute keeps the CA registration open throughout the year. There are CA registration cut off for each session, candidates looking to register for a CA programme must register and submit the fees within the cut off dates. The CA registration cut-off date for May session is January 1 whereas, the cut off date for November/December session is July 1 of every year.
Events | May/June dates | November/December |
|---|---|---|
Last date to register | January 1 of every year | July 1 |
Following the ICAI exam announcement, the institute will open the CA Inter September 2024 registration on July 7, 2024. CA Foundation September 2024 registration will commence from July 20, 2024. CA students who register for a programme and complete the study duration as prescribed by the institute can appear for the examination. Such students must fill the CA exam form online from the e-services portal of the institute. While filling out the CA exam form, candidates are required to provide the details of their programme and select the preferred exam city/centre. ICAI CA exams are conducted across the country and in some overseas exam centres. The CA examination fees vary depending on the exam centre's location. Here are the brief details of CA exam form registration fees for each level.
CA levels | India exam centres | Overseas exam centres | Overseas exam centre - Kathmandu | |||
Foundation | Rs. 1500 | USD 325 | Rs. 2200 | |||
Inter/Final | Single Group | Both Groups | Single Group | Both Groups | Single Group | Both Groups |
Intermediate | Rs. 1500 | Rs. 2700 | USD 325 | USD 500 | Rs. 2200 | Rs. 3400 |
Final | Rs. 1800 | Rs. 3300 | USD 325 | USD 550 | Rs. 2200 | Rs. 3400 |
ICAI has given the exam details for CA program. Accordingly, the CA exams are held in offline mode. The ICAI exams are a mix of objective and subjective type papers. While there are only four papers in CA Foundation, the Inter and Final levels have eight papers at each level. Additionally, there are articleship and practical training requirements that students must meet before appearing in the exams. Here are the exam details for CA programme examinations.
| Particulars | CA Foundation | CA Intermediate | CA Final |
|---|---|---|---|
Mode of exam | Offline | Offline | Offline |
Duration of the question papers | Paper 1 and 2 will be of three hours Paper 3 and 4 will be of two hours | Three hours | Three hours |
Question Type | Paper 1 and 2 - Subjective Paper 3 and 4 - Objective | Subjective and objective | Subjective and objective |
Total marks | 400 (100 marks for each paper) | 800 (100 marks for each paper) | 800 (100 marks for each paper) |
Marking scheme | For subjective (Paper 1 and 2) - NO negative marking For objective papers (Paper 3 and 4) - ¼ mark will be deducted for every wrong answer | No negative marking | No negative marking |
Medium of exam | English/Hindi except for Paper 2 (section b which will be in English only) | English/Hindi | English/Hindi |
The CA syllabus changes at each level. The CA Foundation syllabus has basic level subjects, whereas, Intermediate and Final programmes specifically focuses on accounting, finances, tax and corporate laws, cost management etc. Below, candidates can check the syllabus for all three levels of CA programme.
Papers | Details |
Paper-1: | Principles and Practice of Accounting |
Paper-2: | Business Laws and Business Correspondence and Reportin3 |
Paper-3: | Business Mathematics, Logical Reasoning and Statistics |
Paper-4: | Business Economics and Business and Commercial Knowledge |
| Groups | Papers | Details |
|---|---|---|
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 & Strategic Management | |
Paper-8 | Financial Management & Economics for Finance |
Also Read | CA Intermediate Syllabus Complete Details
Groups | Papers | Details |
|---|---|---|
Group 1 | Paper-1 | Financial Reporting |
Paper-2 | Strategic Financial Management | |
Paper-3 | Advanced Auditing and Professional Ethics | |
Paper-4 | Corporate and Economic Laws | |
Group 2 | Paper-5 | Strategic Cost Management and Performance Evaluation |
Paper-6 | Paper-6A: Risk Management Paper-6B: Financial Services and Capital Markets Paper-6C: International Taxation Paper-6D: Economic Laws Paper-6E: Global Financial Reporting Standards Paper-6F: Multidisciplinary Case Study | |
Paper-7 | Direct Tax Laws and International Taxation | |
Paper-8 | Indirect Tax Laws |
Also Read | CA Final Syllabus Complete Details
The ICAI exam admit card will be released by the institute tentatively 15 days before the exam. It can be downloaded from the e-services portal of the institute. CA exam admit card is a mandatory document for appearing in the examination. It carries details such as name of the candidate, roll number, exam centre name, address, exam dates and timings. Candidates can download their admit cards by logging into the ICAI e-services portal and providing their registration number and date of birth.
The institute announces the CA exam results around 45 days after the conclusion of the examination. The ICAI exam results are declared online at icai.nic.in. CA Foundation and Intermediate candidates are provided with their e-mark sheets, whereas, CA Final candidates get their physical mark sheets in addition to the e-mark sheets. The CA result mentions subject-wise marks obtained by the candidate, their qualification status and various other details. CA Final pass-out candidates become chartered accountants whereas, those who clear the remaining two levels are promoted for the next level.
The ICAI has set some criteria for passing each level of the CA programme. Candidates are required to cross the minimum marks criteria which is as follows.
Candidate must have secured at least 40% in each paper.
Candidate must also have obtained at least 50% aggregate marks
The ICAI exams are considered one of the most difficult accountancy exams. The pass percentage for each level remains typically low. For example, CA Final pass percentage remains in the range of 20-30% and sometimes even drops below 20%. Below candidates can check the previous session’s pass percentage for each level.
Level | Groups | May 2023 | November/December 2022 | May/June 2022 |
|---|---|---|---|---|
CA Foundation | - | 29.25% | 25.28% | |
CA Intermediate | Group 1 | 18.95% | 21.19% | 13.30% |
Group 2 | 23.44% | 24.44% | 12.45% | |
Both Groups | 10.24% | 12.72% | 5.46% | |
CA Final | Group 1 | 11.91% | 21.39% | 21.99% |
Group 2 | 31.43% | 18.61% | 21.94% | |
Both Groups | 8.33% | 11.09% | 12.59% |
The CA Institute also releases the names of the toppers along with the CA exam result. The topper names include the names of the top 3 rank holders in the CA exam. Given below are the names of the toppers from the previous session (May 2024) for CA Final and CA Inter.
| CA Topper | Marks | Rank | City |
| Jain Akshay Ramesh | 616 | 1 | Ahmedabad |
| Kalpesh Jain G | 603 | 2 | Chennai |
| Prakhar Varshney | 574 | 3 | New Delhi |
| CA Topper | Marks | Rank | City |
| Y Gokul Sai Sreekar | 688 | 1 | Hyderabad |
Noor Singla | 682 | 2 | Patiala |
Kavya Sandeep Kothari | 678 | 3 | Mumbai |
Frequently Asked Questions (FAQs)
The three levels of CA course are Foundation, Intermediate and Final.
CA Foundation registration window remains open throughout the year. You can register online from the ICAI e-services portal.
ICAI exam is held twice a year. The first session is held in May/June and the second session is conducted in November/December.
The full form of ICAI is the Institute of Chartered Accountants of India. It is the apex accountancy body in India.
Any student who has completed Class 12 with at least 50% can apply for CA programme.
On Question asked by student community
Hello,
If you’ve given the CA Foundation exam three times and still couldn’t clear it, don’t worry, there are many good alternatives you can go for. Here are some options you can consider:
B.Com (Bachelor of Commerce):
You can continue your studies with B.Com. It gives you a strong base in accounts, finance, and business, and you can go for other professional courses later.
CS (Company Secretary):
If you are interested in company law, compliance, and legal work, CS is a good choice.
CMA (Cost Management Accounting):
If you like accounting and cost management, CMA is another strong course.
BBA (Bachelor of Business Administration):
This course is good if you are interested in management and business studies. It also opens options for an MBA later.
Accounting and Finance Diplomas or Certifications:
You can do short-term courses like Tally, GST, Financial Modelling, or Digital Accounting. These help you get job-ready faster.
Banking and Finance Courses:
You can go for professional programs in banking, stock market, or investment analysis.
Hope it helps !
Hello aspirant,
Under the proposed plan, Module 1 of the CA Foundation Accounting syllabus for 2025 covers theoretical frameworks, fundamental accounting procedures, bank reconciliation, and inventory. Final accounts for partnerships, companies, and sole proprietors as well as non-profit organizations are included in Module 2. Depreciation, bills of exchange, and specific transactions like consignment and joint ventures are also important subjects.
Thank you
Hope it helps you
Hello aspirant,
The CA Foundation September 2025 exam has been completed by the Institute of Chartered Accountants of India (ICAI). Candidates are anxiously awaiting their CA Foundation Sep 2025 results after the exam is over. The CA Foundation results are anticipated to be released by ICAI in September 2025, most likely during the first week of November 2025.
For more information, you can visit our site through following link:
https://finance.careers360.com/articles/ca-foundation-september-2025-result-date
Thank you
Hello CA student,
You can download the admit card even through SSP.
The ICAI has already issued the admit card for September 2025 exams.
All the best.
Hello aspirant,
Students must register with BoS by September 1, 2024, and finish the four-month study session. Additionally, provisional registrations for students who passed their tenth class have begun at ICAI.
For more information you can visit our site by clicking on the link given below.
Thank you
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