ICAI Releases Guidelines for CA Foundation, Intermediate, and Final Examinations for January 2026: Check Here

The Institute of Chartered Accountants of India (ICAI) has issued the official Guidelines and Notes for Information and Guidance of Applicants for the CA Foundation, Intermediate, and Final Examinations scheduled for January 2026. The guideline outlines important details related to eligibility, application process, examination schedule, fees, paper pattern, exemptions, admit cards, results, and examination rules under the New Scheme of Education and Training.

1. Mode of Application (Common for All Levels)

• Applications are to be submitted online only through the Self Service Portal (SSP): eservices.icai.org
• No physical submission of exam forms is required.
• Candidates must ensure:
• Valid course registration
• Updated photograph and signature
• Correct selection of group(s), medium, and examination centre
• Multiple sessions/tabs while filling the form must be avoided.

2. Important Dates (All Levels)

• Start of online application: 3 November 2025
• Last date without late fee: 16 November 2025
• Last date with late fee (₹600 / US $10): 19 November 2025
• Correction Window: Available after form submission (free of cost)

3. Examination Schedule

CA Final

• Group I: 5, 7, 9 January 2026
• Group II: 11, 13, 16 January 2026
• Paper 6 (Integrated Business Solutions) is an open-book, case-study-based exam of 4 hours.

CA Intermediate

• Group I: 6, 8, 10 January 2026
• Group II: 12, 15, 17 January 2026

CA Foundation

• Accounting: 18 January 2026
• Business Laws: 20 January 2026
• Quantitative Aptitude: 22 January 2026
• Business Economics: 24 January 2026

All examinations will be held in the afternoon session, with different local timings for overseas centres.

4. Examination Pattern

Foundation

• 4 papers of 100 marks each (Total 400 marks)
• Papers 3 & 4 are objective type with negative marking
• Papers 1 & 2 are descriptive
• No exemptions available

Intermediate & Final

• Each paper is of 100 marks
• 30 marks MCQs (compulsory, no negative marking)
• 70 marks descriptive
• MCQs are OMR-based and machine evaluated

5. Eligibility Criteria

CA Foundation

• Registered on or before 1 September 2025
• Appeared in or passed Class 12 (10+2) examination
• Class 12 marksheet/admit card must be uploaded on SSP

CA Intermediate

• Valid Intermediate registration
• Completion of 8 months of study period as on 1 January 2026
• Old scheme students must convert to New Scheme

CA Final

• Valid Final course registration
• Completion or eligibility under articleship training norms
• Advanced ICITSS must be completed on or before 10 December 2025 (with specified relaxations)
• Self-Paced Online Modules (SPOM) to be completed as applicable

6. Examination Fees

Foundation

• India: ₹1,500
• Kathmandu/Thimphu: ₹2,200
• Overseas centres: US $325

Intermediate

• One Group: ₹1,500
• Both Groups: ₹2,700

Final

• One Group: ₹1,800
• Both Groups: ₹3,300

Fees once paid are non-refundable, except in cases of duplicate or failed transactions.

7. Exemptions

• Applicable only for Intermediate and Final
• A paper exemption is granted for 60% or more marks
• Valid for next three consecutive attempts
• Candidates may opt to make exhausted exemptions permanent
• Option to surrender exemptions is available before 30 November 2025
• No exemptions exist for Foundation

8. Medium of Examination

• Candidates may choose English or Hindi
• Medium must be selected while filling the exam form
• No paper-wise choice; medium applies to entire group
• Answers written in the wrong medium will not be evaluated

9. Admit Card

• Admit cards will be available online only
• Hosted on SSP approximately 14 days before exams
• No physical admit cards will be issued
• Candidates must verify name, registration number, centre, medium, and group details

10. Passing Criteria

Foundation

• Minimum 40 marks in each paper
• Minimum 50% aggregate

Intermediate & Final

• Minimum 40% in each paper
• Minimum 50% aggregate (group-wise or overall, as permitted)
• No improvement attempts are allowed once a group is passed

11. Results, Certificates, and Ranks

• Results expected in March 2026
• Statement of Marks sent by post
• Pass Certificates issued for candidates clearing both groups
• Rank certificates issued to top performers meeting ICAI criteria
• Distinction awarded for 70% or more aggregate

12. Use of Calculator & Unfair Means

• Only non-scientific calculators permitted
• Mobile phones and electronic devices are strictly prohibited
• Mere possession of a mobile phone may result in debarment up to 5 years
• Copying, impersonation, or misconduct will lead to cancellation of result

13. Advisory from ICAI

ICAI has strongly advised candidates to:

• Carefully read the detailed guidance notes
• Ensure eligibility before applying
• Avoid errors while selecting centre, medium, and group
• Retain the exam form PDF and admit card for records

Failure to comply with eligibility or declaration requirements may result in rejection of candidature or withholding/cancellation of results.

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