CA Final exams to be held thrice a year: ICAI

ICAI CA Final Exams: Exam will be conducted in January, May and September.

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CA Final to be held thrice a year, similar to Inter and Foundation exams. (Image: Freepik)
CA Final to be held thrice a year, similar to Inter and Foundation exams. (Image: Freepik)

Alivia Mukherjee | March 27, 2025 | 09:16 PM IST

NEW DELHI: The Institute of Chartered Accountants of India (ICAI) has announced that the CA Final exams will now be held thrice a year instead of twice. According to the ICAI, all three levels—CA Final, Intermediate, and Foundation will now be held thrice annually. Earlier, ICAI had increased the frequency of CA Intermediate and Foundation exams to three times a year. Now, the CA Final exams will also be conducted in January, May and September.

As per ICAI, the post qualification course in information systems audit will also be held thrice in a year. Previously held twice a year in June and December, the ICAI assessment test will now be held in February, June, and October.

CA Charanjot Singh Nanda, ICAI president, said, “These epoch-making decisions will significantly benefit both students and members, offering them enhanced opportunities for success. This move marks a new era in the way we support and guide our future Chartered Accountants. ICAI is working 24/7 for the growth of its members and students. This historic decision will ensure that both students and professionals have abundant opportunities to excel in their careers.”

CA Final Exams: May session dates out

The ICAI has announced the CA May 2025 exam dates. The CA Final exams 2025 will be held from May 2 to 13. As per CA Final exam 2025 schedule, group 1 will be held on May 2, 4 and 6. CA Final group 2 exams will be held on May 8, 10, 13.

The ICAI CA May 2025 Foundation exams are scheduled from May 15 to 21. The CA Inter 2025 exam will be conducted from May 3 to 14. The CA Foundation May 2025 papers 1 and 2 will be held from 2 pm to 5 pm, while papers 3 and 4 are scheduled from 2 pm to 4 pm. The CA MAY 2025 Inter exams will be conducted from 2 pm to 5 pm.

As per the ICAI CA Final exam schedule 2025, papers 1 to 5 will be held from 2 pm to 5 pm and paper 6 from 2 pm to 6 pm. The post qualification course exam in international taxation (INTT – AT) will be held from 2 pm to 6 pm.

ICAI has announced CA Inter May Board of Studies (BoS) series dates. ICAI CA May Inter 2025 BoS series 1 sessions was scheduled from March 20 and Series 2 classes from April 8. The ICAI CA May Inter BoS session 1 will begin at 11 am and session 2 will start at 2 pm.

ICAI CA Final exam pattern 2025

The CA Final exam 2025 will be held in offline mode. The CA Final paper includes both objective and subjective type questions. The medium of the CA Final exam will be English and Hindi. As per the CA Final marking scheme, no marks will be deducted for wrong answer. The ICAI CA Final exam pattern is explained below

Groups

Papers

Duration

Marks per paper

Total marks

Group I

Paper 1: Financial Reporting

3 hours

100

300

Paper 2: Advanced Financial Management

3 hours

100

Paper 3: Advanced Auditing, Assurance and Professional Ethics

3 hours

100



Group II

Paper 4: Direct Tax Laws and International Taxation

3 hours

100

Paper 5: Indirect Tax Laws

3 hours

100

300

Paper 6: Integrated Business Solutions

3 hours

100


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