ICAI CA Exam 2026: Result Expected July 6, Exam Dates, Syllabus and Registration

The ICAI CA Exam 2026 is conducted by the Institute of Chartered Accountants of India (ICAI) for candidates who want to qualify as a Chartered Accountant (CA). All three levels — CA Final, CA Intermediate, and CA Foundation — completed their May 2026 sessions, and results are now expected in the first week of July 2026. More than 6.75 lakh students are registered across all levels of the CA course in India.

• Result: ICAI CA Final and Intermediate May 2026 results are expected around July 6, 2026. CA Foundation May 2026 result will follow shortly. Last year (May 2025), results were declared on July 11, 2025.
• Sep–Nov 2026 Exam Registration: Form fill for the next CA exam cycle opens on July 6, 2026. The last date to submit without a late fee is July 19, 2026. A late fee of ₹600 applies up to July 22, 2026.
• Upcoming Exam Dates: CA Foundation exam is scheduled on Sep 2, 5, 7, 9, 2026. CA Intermediate Group I on Sep 1, 3, 6, and Group II on Sep 8, 10, 12, 2026. CA Final Group I on Nov 2, 4, 6 and Group II on Nov 9, 11, 13, 2026.
• Admit Card: Admit cards for the September 2026 Foundation and Intermediate exams are expected in mid-August 2026, approximately 10–14 days before the exam date. For May 2026, admit cards were released on April 16, 2026.

What is the ICAI CA Exam 2026?

The ICAI CA Exam is the qualification examination for Chartered Accountancy in India, conducted by the Institute of Chartered Accountants of India. ICAI was established on July 1, 1949, under the Chartered Accountants Act, 1949, and is the sole statutory body in India that regulates the CA profession.

The CA qualification is structured across three levels: CA Foundation, CA Intermediate, and CA Final. Students must clear each level in sequence. Mandatory practical training called Articleship runs alongside the course and gives you hands-on experience in audit, taxation, and finance.

The CA course is one of the toughest professional qualifications in India. More than 6.75 lakh students are registered across all levels, and over 3 lakh Chartered Accountants are currently active members of ICAI. You can complete the CA course in around 4.5–5 years after Class 12, or about 4 years if you enter directly via graduation.

Source: ICAI Official Website

ICAI CA 2026 Important Dates

The ICAI CA exam is held in three cycles every year. Foundation and Intermediate sit in January, May, and September. CA Final sits in May and November. Below are the confirmed dates for the May 2026 (completed) and the upcoming September–November 2026 cycles.

May 2026 Cycle (Completed)

September–November 2026 Cycle (Upcoming)

All exams commence at 2:00 PM IST. Dates are sourced from ICAI’s official schedule announcements.

Source: ICAI Official Website

ICAI CA 2026 Eligibility Criteria

Each level of the CA exam has separate eligibility requirements. You must meet them before registering for that level. Here is a simple breakdown:

CA Foundation

• You must have passed Class 12 (10+2) from any stream (Commerce, Science, or Arts)
• You need to register with ICAI at least 4 months before the exam date
• There is no minimum percentage required in Class 12
• Students in Class 12 can also register for Foundation in advance

CA Intermediate

• Route 1 — After CA Foundation: You must have cleared the CA Foundation exam
• Route 2 — Direct Entry (Graduates): Commerce graduates with 55% marks, or graduates from other streams with 60% marks, can register directly for CA Intermediate without appearing for Foundation
• Route 3 — Direct Entry (Postgraduates): Same criteria as graduates
• You must complete ICITSS training (IT Training + Orientation Course) before starting Articleship

CA Final

• You must have cleared both groups of CA Intermediate
• You must have completed or be nearing completion of the mandatory 2-year Articleship
• You must complete AICITSS training before appearing in the Final exam
• There is no minimum age requirement at any level of the CA course

From 2023, the new ICAI scheme reduced the articleship requirement from 3 years to 2 years. If you registered under the old scheme, you continue under old rules.

CA 2026: Syllabus Overview

The CA syllabus is set by ICAI and updated from time to time. The current syllabus follows ICAI’s New Scheme of Education and Training (2023). Below is a quick overview of subjects at each level:

CA Foundation Subjects

• Paper 1: Principles and Practice of Accounting — financial statements, capital and revenue, depreciation, partnership accounts, company accounts
• Paper 2: Business Laws and Business Correspondence — Indian Contract Act, Sale of Goods Act, letter writing, report writing
• Paper 3: Quantitative Aptitude — business mathematics, logical reasoning, statistics
• Paper 4: Business Economics and Commercial Knowledge — micro and macro economics, demand and supply, Indian economy, business environment

CA Intermediate Subjects

• Group I: Advanced Accounting, Corporate and Other Laws, Taxation (Income Tax + GST)
• Group II: Cost and Management Accounting, Auditing and Ethics, Financial Management + Strategic Management

CA Final Subjects

• Group I: Financial Reporting (Ind AS), Advanced Financial Management, Advanced Auditing and Professional Ethics
• Group II: Direct Tax Laws (International Taxation included), Indirect Tax Laws (GST + Customs), Integrated Business Solutions (open-book case study)

ICAI provides official study material for all subjects. You can download the material from the ICAI website at no extra cost. For CA Final, the open-book Paper 6 (IBS) also covers Self-Paced Online Modules A and B, which you must complete during Articleship.

ICAI CA Registration 2026: How to Apply and Fees

You need to register with ICAI before appearing for any CA exam. Registration is done online through ICAI’s eServices portal. The steps are straightforward and can be completed from home.

How to Register for CA Foundation

• Go to eservices.icai.org and create a student account
• Fill in personal, academic, and address details
• Upload scanned copies of Class 10 marksheet, Class 12 marksheet (or admit card if awaiting results), passport-size photograph, and signature
• Pay the registration fee online by debit card, credit card, or net banking
• You will get a registration number on successful submission
• Once registered, fill the exam form separately during the form fill window for each exam cycle

ICAI CA Fees 2026

For the upcoming September–November 2026 cycle, form fill opens on July 6, 2026. The last date to submit without a late fee is July 19, 2026.

ICAI registration fees are non-refundable. Make sure you are eligible for the level before paying.

Source: ICAI — CA Course Fees and Registration

How to Prepare for CA Exams 2026

CA is one of the toughest professional qualifications in India, but it is very much achievable with the right approach. With results for the May 2026 cycle expected in July, and the next exam cycle starting in September, this is the right time to start or continue your preparation.

Preparation Tips for CA Foundation

• Start with ICAI’s official study material — it covers everything you need and is available free on the ICAI website
• Give equal time to all four papers. Many students focus only on Accounts and ignore BCK or BCR, which are scoring subjects
• For Papers 3 and 4 (objective), practice MCQs daily. Speed and accuracy both matter
• Attempt at least 3 previous year question papers before your exam
• Aim for 55–60 marks in each paper to be safe — do not aim for just 40

Preparation Tips for CA Intermediate

• Start with Group I if you are a first-time candidate. Advanced Accounting and Taxation have the highest marks weight
• For Taxation, keep up with the latest Finance Act amendments — ICAI updates its study material every year
• Auditing and Ethics is a theory-heavy paper. Make short notes and revise them regularly
• Practice ICAI mock tests — they closely resemble actual paper difficulty
• Study for 8–10 hours a day in the last 2 months before the exam

Preparation Tips for CA Final

• Financial Reporting (Ind AS) needs thorough understanding — not just memorisation. Practice full practical problems
• Direct Tax and Indirect Tax papers are very dynamic — ensure your notes are updated with the latest Budget and Finance Act changes
• Paper 6 (Integrated Business Solutions) is open-book, but you cannot read through the material during the exam. Practice it like a closed-book exam and use books only for reference
• Devote the last 45–60 days only to revision and mock papers
• ICAI’s self-paced online modules (for Paper 6) must be completed during Articleship — do not leave them for the last moment

Career After CA: Scope and Salary

A Chartered Accountant has one of the most versatile career profiles in India. You can work in Big 4 accounting firms, join a corporate finance team, serve public sector undertakings, work with government bodies, or set up your own CA practice.

Top Career Options After CA

• Big 4 Accounting Firms — Deloitte, EY, PwC, and KPMG recruit the largest number of fresh CAs every year for Statutory Audit, Direct Tax, GST, Advisory, and Deals roles
• Corporate Sector — Finance roles at MNCs, banks, FMCG, and manufacturing companies. Positions like Finance Controller, CFO, Internal Auditor, Treasury Manager
• Public Sector Undertakings (PSUs) — NTPC, ONGC, Power Finance Corporation, BHEL, and SBI regularly recruit qualified CAs for finance and audit roles
• Regulatory Bodies — SEBI, RBI, IRDA, ICAI itself, and government departments like the Income Tax Department and CAG
• Independent Practice — Set up your own CA firm and offer audit, taxation, GST compliance, and advisory services to businesses
• Investment Banking / Consulting — Roles in M&A, Valuations, and Strategy at investment banks and management consulting firms

CA Salary in India 2026

The ICAI runs Campus Placement programmes twice a year, connecting fresh CAs directly with top employers. At the 62nd Campus Placement held in August–September 2025, the average package offered was ₹12.88 LPA, with the highest domestic offer reaching ₹26.70 LPA.