What is the Exam Pattern for CA Foundation, Intermediate, and Final

The Chartered Accountancy Course is divided into four levels, i.e. CA Foundation, CA Intermediate, and 3 Years of Articleship training, and CA Final. However, each level has a different paper pattern and tests students based on their level and Maturity. Moreover, to become CA in India students must pass all these four levels. ICAI revises its exam pattern as per the demand of the industry from time to time. Hence, ICAI revised its paper pattern in 2017, in which CA Foundation replaced CPT, and CA Intermediate replaced IPCC, similarly, CA Final( new course) replaced CA Final (Old Course). ICAI has also introduced some tests during the Articleship training Period so that they can check what student has learned in their training. In this article, further, we will be discussing the CA Exam pattern at all levels.

CA Foundation Exam Pattern

CA Foundation is the entry-level exam for the CA Course because it tests whether the students are capable or not for the Chartered Accountancy course.

Exam overview

Further, Check the table below for the Exam overview:
Registration Mode Online
Mode of Exam Offline
Frequency May and November
Time Duration 3 Hours
Total No. of Papers 4
Eligibility Candidates who have cleared class 12th Exam
Difficulty Level Moderate

CA Foundation Papers

CA Foundation exam consists of 4 Papers, further, which are partially subjective and Objective. However, Paper 1 and paper 2 in the CA Foundation exams are subjective and the remaining two papers are objective. Subjective papers do not contain any negative marking whereas, there is negative marking in the objective papers. While, for wrong answers, 1/4th marks are deducted and for the correct answer, students will get 1 Mark. Further, know the papers for the CA Foundation exam Paper 1: Principles and Practice of Accounting Paper 2: Business Law, Business Correspondence and Reporting Paper 3: Business Mathematics, Logical Reasoning, and Statistics Paper 4: Business Economics and Business Commercial Knowledge Students appearing in the CA Foundation exam have to secure a minimum of 40% and an aggregate of 55% overall to pass the CA Foundation exam.

CA Intermediate Exam Pattern

The CA Intermediate exam consists of 8 papers which are further divided into 2 groups, each group has 4 papers. Furthermore, all the papers in the CA intermediate exam are partially subjective and Objective. However, Paper 2, 4, 6, and 7 consists of 30% objective paper, and the remaining 70% is subjective. Moreover, there is no negative marking in the CA intermediate Exam. Students should note that there will be no choice in the objective-based questions and it is compulsory for the students to answer all the objective-type questions Candidates will get 1 mark for each correct answer.

CA Intermediate Paper

Paper 1: Accounting Paper 2: Corporate and Other Laws Paper 3: Cost and Management Accounting Paper 4: Taxation Paper 5: Advanced Accounting Paper 6: Auditing and Assurance Paper 7: Enterprise Information system & Strategic Management However, the students can appear in a single group at a time, according to their preparation. Besides this, They must secure 40% marks in each subject and 50% of aggregate in each group.

CA Intermediate Exam Overview

Further, Check the table below for the basic details about the CA Intermediate exam:
Conducting Body ICAI
Registration Mode Online
Frequency May and November
Exam Mode Offline
Medium of Exam English and Hindi
Total No. of Papers 8
Total No. of Marks 800
Type of Question Objective and Subjective

CA Articleship Training

Articleship training is commenced while after clearing one or both groups of the CA intermediate Exam. In fact, this training is an important part of the CA Course. However, after clearing CA intermediate exam students can only appear for the finals when their 3 years of articleship training have been completed. Moreover, ICAI has announced some mandatory tests which students need to take in the first and second years of Articleship training. In fact, This training is to make students learn how to apply theoretical knowledge in the practical world. Hence, ICAI Council members have decided to introduce two tests for the students. Thus, for the First-year student, the test will be 75 marks and the duration for the same will be 2 hours for the second-year students the Test will be 100 Marks, and the duration the same will be for 3 hours. Hence, Grades for this exam will be mentioned in the CA Final mark sheet, in order to improve the grades, students can only appear twice in the Exam.

CA Final Exam Pattern

After qualifying both the groups of CA Intermediate and Completing 3 years of Articleship training students are eligible for the CA Final Exam. CA Final exam consists of 8 Papers that are both objective and Subjective based and these 8 papers are divided into two groups, each group containing 4 Papers.

CA Final Exam Overview

Further, Check the table below for the CA Final Exam:
Conducting Body ICAI
Registration Mode Online
Mode of Exam Offline
Time duration 3 Hours
Total No. of Papers 4
Total No. of marks 800 (100 Marks per subject)
Medium Of Exam Hindi and English
Types of Questions Objective and Subjective
Medium of Exam English & Hindi

CA Final Exam Papers

1: Financial Reporting 2: Strategic Financial Management 3: Advanced Auditing and Professional Ethics 4: Corporate and Economics Law 5: Strategic Cost Management and Performance Evaluation 6A: Risk Management 6B: Financial Services and Capital Market 6C: International Taxation 6D: Economics Law 6E: Global Financial Reporting Standards 6F: Multidisciplinary Case Study 7: Direct Tax Laws and International Taxation 8: Indirect Tax Law Moreover, students to note that Paper 3, 4,7, and 8 are objective-based and Paper 6 is the elective paper, which is an open book exam and all the remaining papers are just like regular papers. Hence, in the objective type papers, there will be no negative marking and it is compulsory for the students to attend to all the MCQ-based questions. However, for each correct answer, students will get 1 mark.


In the above article, as can be seen, we have discussed paper patterns for the CA Foundation, Intermediate, and Final. Hence, Students can check the paper pattern for all three exams. Moreover, Also for more details regarding CA, candidates can Visit CA Wizard, here, the students will get all the latest updates related to CA Exams and courses, papers, and Many More.

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