ICAI
The
Chartered Accountant (CA) exam is a professional certification process in
India, consisting of three levels: Foundation, Intermediate, and Final. It is
conducted by the Institute of Chartered Accountants of India (ICAI) and
involves a combination of objective (MCQ) and subjective (descriptive)
questions. Candidates must achieve a minimum of 40% in each paper and a 50%
aggregate in each group to pass.
Exam
levels and structure
CA
Foundation: The entry-level exam with 4 papers.
CA
Intermediate: A more advanced level with 8 papers, divided into two groups.
CA
Final: The final stage, also with 8 papers divided into two groups.
ICAI | 2026
CA Foundation
CA Foundation is the gateway to the Chartered Accountancy course, functioning as its entrance examination. It's an inclusive opportunity, open to students from any academic background or stream. Notably, graduates and postgraduates receive an exemption from the CA Foundation and are granted direct eligibility for CA Intermediate. The CA Foundation Course spans around six months. To be eligible to attempt the exam, you should have passed your class12th exams from a recognized board.
CA Intermediate
After successfully completing the CA Foundation Course, the CA Intermediate course is the second level in the Chartered Accountancy (CA) Course. Once you’ve cleared the CA Foundation or are a graduate, you can register for the CA Intermediate through the official ICAI website. The CA Intermediate syllabus is divided into two groups, each comprising three subjects, with each subject carrying 100 marks.
CA Final
This is the final level of the Chartered Accountancy course curriculum; this level is divided into two groups, with three papers in each group.
