ICAI exams are the three levels of the Chartered Accountancy course, CA Foundation, CA Intermediate and CA Final, conducted by the Institute of Chartered Accountants of India. The next sittings are CA Final from 2 to 13 November 2026 and CA Foundation and Intermediate from 2 to 12 January 2027. Passing all three, plus articleship, makes you a CA.
ICAI CA Exams 2026-27
This page covers the upcoming ICAI exam sessions, the exam form and fees, the route from Foundation to Final, who can appear at each level and the paper pattern.
| Full name | Chartered Accountancy (CA) Examinations: Foundation, Intermediate and Final |
|---|---|
| Conducted by | The Institute of Chartered Accountants of India (ICAI) |
| Courses / Purpose | Three levels to qualify as a Chartered Accountant: Foundation, Intermediate, Final |
| Exam date | CA Final 2 to 13 November 2026; Intermediate 2 to 12 January 2027; Foundation 3 to 9 January 2027 |
| Application | January 2027 forms 3 to 16 November 2026 (till 19 November with late fee), online only |
| Application fee | Foundation Rs 1,500; Intermediate Rs 1,500 (one group) or Rs 2,700 (both); Final Rs 1,800 or Rs 3,300 |
| Eligibility | Foundation after Class 12; graduates and ICSI/ICMAI Inter passers can enter at Intermediate |
| Mode | Offline, pen and paper |
| Questions and marks | Foundation 4 papers, Intermediate 6, Final 6; 100 marks each |
| Duration | 3 hours per paper (Foundation Papers 3-4: 2 hours; Final Paper 6: 4 hours) |
| Negative marking | Only in Foundation Papers 3 and 4 (1/4 mark per wrong answer) |
| Official website | icai.org |
When are the next ICAI CA exams?
The next ICAI exam is CA Final, from 2 to 13 November 2026, followed by CA Intermediate (2 to 12 January 2027) and CA Foundation (3, 5, 7 and 9 January 2027). Foundation and Intermediate are held three times a year, in January, May and September; CA Final is held twice a year, in May and November.
| Event | Date |
|---|---|
| Jan 2027 schedule announced | 23 September 2026 Released |
| CA Final admit card (Nov 2026) | October 2026 Expected |
| CA Intermediate result (Sep 2026) | October 2026 Expected |
| CA Final exam (Nov 2026) | 2 to 13 November 2026, 2 PM to 5 PM (Paper 6: 2 PM to 6 PM) Upcoming |
| Exam form (Jan 2027) | 3 to 16 November 2026 Upcoming |
| CA Foundation result (Sep 2026) | November 2026 Expected |
| Exam form with late fee (Jan 2027) | By 19 November 2026 Upcoming |
| Correction window (Jan 2027) | 20 to 22 November 2026 Upcoming |
| Admit card (Jan 2027) | December 2026 Expected |
| CA Final result (Nov 2026) | December 2026 Expected |
| CA Intermediate exam (Jan 2027) | 2 to 12 January 2027, 2 PM to 5 PM Upcoming |
| CA Foundation exam (Jan 2027) | 3 to 9 January 2027 Upcoming |
| Foundation and Inter result (Jan 2027) | March 2027 Expected |
| CA Final exam (May 2027) | May 2027 Expected |
| Foundation and Inter exam (May 2027) | May 2027 Expected |
| Foundation and Inter exam (Sep 2027) | September 2027 Expected |
| CA Final exam (Nov 2027) | November 2027 Expected |
Results of the September 2026 sitting are still awaited: ICAI’s guidance notes say the Intermediate result is likely in October 2026 and the Foundation result in November 2026. The CA Final November 2026 result is likely in December 2026 or January 2027.
How to Apply for ICAI CA Exams 2027
You fill the ICAI exam form online on the Self Service Portal (eservices.icai.org). For the January 2027 Foundation and Intermediate exams, the form is open from 3 to 16 November 2026, or till 19 November 2026 with a late fee of Rs 600. CA Final has no January sitting; its next form will be for May 2027.
Apply Online for ICAI CA Exam 2027
Applications for ICAI CA Exam 2027 open on 3 to 16 November 2026.
- Log in to eservices.icai.org with your username and password. If you are new, create a login and register for the course level first.
- Check that your course registration is valid for the session and that your photo, signature and address are up to date.
- Open the exam form for your level and choose the group (for Intermediate and Final), exam city and medium (English or Hindi).
- Pay the exam fee online.
- Download and keep the PDF generated after payment. You can change the centre, medium or group once in the correction window (20 to 22 November 2026 for January 2027).
| Level (centre in India) | Exam fee | With late fee |
|---|---|---|
| CA Foundation | Rs 1,500 | Rs 2,100 |
| CA Intermediate: one group | Rs 1,500 | Rs 2,100 |
| CA Intermediate: both groups | Rs 2,700 | Rs 3,300 |
| CA Final: one group | Rs 1,800 | Rs 2,400 |
| CA Final: both groups | Rs 3,300 | Rs 3,900 |
Fees are from the ICAI fee charts for January 2027 (Foundation, Intermediate) and September and November 2026 (Final). Higher fees apply at the Kathmandu, Dubai and Bahrain centres.
What is the route to become a CA: Foundation, Intermediate, Final?
You become a Chartered Accountant by passing three exam levels in order and completing practical training in between. Each level has its own page with dates, admit card and result details.
| Step | Who joins | What you clear | Full details |
|---|---|---|---|
| 1. Foundation | Students registered after Class 10, who take the exam after Class 12 | 4 papers, 400 marks | CA Foundation |
| 2. Intermediate | Foundation passers, or graduates and ICSI/ICMAI Intermediate passers by direct entry | 6 papers in 2 groups, then ICITSS | CA Intermediate |
| 3. Practical training | Students who have passed both Intermediate groups and ICITSS | 2 years of articleship, plus 4 self-paced online modules | Done under a practising CA |
| 4. Final | Students who finished articleship at least 6 months earlier and Advanced ICITSS | 6 papers in 2 groups | CA Final |
- ICITSS is ICAI’s IT and soft skills course, done after Intermediate and before articleship. Advanced ICITSS is done after articleship and before the Final exam.
- For the November 2026 Final, articleship had to be completed by 30 April 2026, and Advanced ICITSS and the self-paced modules by 10 October 2026.
- After passing the Final, you apply to ICAI for membership to practise as a CA.
Who can appear for each ICAI exam?
You can appear at a level only if your registration for that level is valid and old enough on the first day of the exam month.
- Foundation: registered with ICAI’s Board of Studies about four months before the exam (by 1 May 2026 for September 2026), and passed or appeared in Class 12.
- Intermediate: registered at least eight months before the exam. Foundation passers, commerce graduates with 55%, other graduates with 60%, and ICSI or ICMAI Intermediate passers can register.
- Final: passed both Intermediate groups, finished the 2-year articleship six months before the exam month, cleared Advanced ICITSS and all four self-paced online modules.
- You can write the answers in English or Hindi at every level; choose the medium in the exam form.
What is the ICAI CA exam pattern?
Every ICAI paper carries 100 marks and is written on paper at an exam centre. Most papers run from 2 PM to 5 PM, with 15 minutes of reading time before.
| Level | Papers | Duration | MCQs and negative marking |
|---|---|---|---|
| Foundation | Accounting; Business Laws; Quantitative Aptitude; Business Economics | 3 hours (Papers 1-2), 2 hours (Papers 3-4) | Papers 3 and 4 fully objective; 1/4 mark cut per wrong answer |
| Intermediate Group I | Advanced Accounting; Corporate and Other Laws; Taxation (Income Tax and GST) | 3 hours each | 30 marks of MCQs per paper; no negative marking |
| Intermediate Group II | Cost and Management Accounting; Auditing and Ethics; Financial Management and Strategic Management | 3 hours each | 30 marks of MCQs per paper; no negative marking |
| Final Group I | Financial Reporting; Advanced Financial Management; Advanced Auditing, Assurance and Professional Ethics | 3 hours each | 30% MCQs per paper; no negative marking |
| Final Group II | Direct Tax Laws and International Taxation; Indirect Tax Laws; Integrated Business Solutions | 3 hours (Paper 6: 4 hours, open book) | 30% MCQs (Paper 6: 40%); no negative marking |
- Pass rule: at least 40 marks in each paper and 50% aggregate (in all four Foundation papers, or in each group at Intermediate and Final).
- Exemption: at Intermediate and Final, a candidate who fails a group but scores 60 or more in a paper can be exempted from that paper in the next three exams.
- Final Paper 6 has five case studies of 25 marks each; you answer any four and may bring printed study material.
Old papers are the best practice for the descriptive answers. You can download them on our CA Foundation, CA Intermediate and CA Final question paper pages.
Official ICAI Exam Notices
- PDFImportant Announcement: Foundation and Intermediate Examinations, January 2027 (23 September 2026)Official site · resource.cdn.icai.orgOpen
- PDFImportant Dates: Online Exam Forms (Foundation, Intermediate), January 2027 (29 September 2026)Official site · resource.cdn.icai.orgOpen
- PDFFee Chart: Online Exam Forms, January 2027Official site · resource.cdn.icai.orgOpen
- PDFGuidance Notes: CA Final Examination, November 2026Official site · resource.cdn.icai.orgOpen
- LINKICAI Examinations January 2027 pageOfficial site · icai.orgOpen
- LINKICAI Self Service Portal (exam forms and admit cards)Official site · eservices.icai.orgOpen