ICAI CA Exam 2026: Dates, Eligibility, Syllabus, Exam Pattern and Result

The ICAI CA Exam 2026 is conducted by the Institute of Chartered Accountants of India (ICAI) across three levels — Foundation, Intermediate, and Final — making it one of the most prestigious professional qualifications in finance, accounting, and taxation in India. As of today (July 2, 2026), the CA Final and CA Intermediate May 2026 results are already declared, and the CA Foundation May 2026 result is expected on July 3, 2026. The application window for September/November 2026 exams opens in four days, on July 6, 2026.

• CA Foundation May 2026 Result: ICAI has officially announced the result will be declared on July 3, 2026 (afternoon) at caresults.icai.org. For reference, the January 2026 Foundation pass percentage was 19.23%.
• Sep/Nov 2026 Exam Applications Open: The online exam form window for CA Foundation and Intermediate September 2026 exams, and CA Final November 2026, opens on July 6, 2026. Last date without late fee is July 19–22, 2026. Apply via eservices.icai.org.
• CA Intermediate & Foundation September 2026 Exams: CA Intermediate is scheduled from September 1 to 12, 2026 (Group I: Sep 1, 3, 6; Group II: Sep 8, 10, 12). CA Foundation September 2026 exam will be on September 2, 5, 7, and 9, 2026.
• CA Final November 2026 Exam: CA Final November 2026 is scheduled from November 2 to 13, 2026 (Group I: Nov 2, 4, 6; Group II: Nov 9, 11, 13). Candidates must complete SPOM Sets A & B by September 10, 2026 to remain eligible.

What is the ICAI CA Exam 2026?

The CA exam — short for Chartered Accountancy — is a professional qualification exam conducted by the Institute of Chartered Accountants of India (ICAI). ICAI is a statutory body set up under the Chartered Accountants Act, 1949, and is the second-largest accounting body in the world. The CA qualification is recognized across India and internationally, opening careers in auditing, taxation, finance, corporate law, and management consulting.

The CA course has three levels: Foundation, Intermediate, and Final. Each level must be cleared in order. The full course, including mandatory articleship (practical training under a practicing CA), takes approximately 4.5 to 5 years to complete.

ICAI conducts CA Foundation and Intermediate exams three times a year — in January, May, and September. The CA Final exam is held twice a year — in May and November. All exams are conducted in offline mode (pen and paper) at designated exam centres across India and select international locations.

From July 1, 2023, ICAI introduced a New Scheme of Education and Training. Under this scheme, CA Intermediate has 6 papers (reduced from 8 in the old scheme) and CA Final also has 6 papers, including a multidisciplinary open-book case study paper. Candidates must also complete Self-Paced Online Modules (SPOM) as a mandatory pre-requirement before writing Intermediate and Final exams.

ICAI CA Exam 2026: Important Dates

The table below lists all key ICAI CA exam dates for 2026. Upcoming events are shown first in chronological order, followed by events that are already over.

Source: ICAI Official Website

Applications for the September 2026 (Foundation and Intermediate) and November 2026 (CA Final) exams open on July 6, 2026. A late fee of ₹600 applies after the deadlines above.

ICAI CA Eligibility Criteria 2026

Each level of the CA course has its own eligibility requirements. You must clear the previous level before registering for the next one, except for graduates who can enter directly at the Intermediate level.

CA Foundation — Eligibility

• You must have passed Class 10 from a recognized board to register for the CA Foundation course.
• You can appear in the exam only after passing Class 12 (or equivalent) from a recognized board.
• There is no minimum percentage required in Class 12 — any stream (Science, Commerce, Arts) is eligible.
• Students who have appeared in their Class 12 final exam but await results can register provisionally.

CA Intermediate — Eligibility

There are two routes to enter CA Intermediate:

• Foundation Route: Pass the CA Foundation exam and complete the minimum study period before the attempt date.
• Direct Entry Route:
  • Commerce graduates/postgraduates with at least 55% aggregate marks, OR
  • Graduates/postgraduates from other disciplines with at least 60% aggregate marks.
  • Students in the final year of graduation can register provisionally, subject to meeting the marks criteria later.

CA Final — Eligibility

• Pass both groups of CA Intermediate under the new scheme.
• Complete two years of articleship (practical training) under a practicing Chartered Accountant.
• Complete ICITSS (Integrated Course on IT and Soft Skills) before starting articleship.
• Complete AICITSS (Advanced ICITSS) and SPOM Sets A, B, and C before appearing in CA Final.

Students registered under the old CA scheme have specific migration options. Check the official ICAI website (icai.org) for your applicable transition pathway before registering for the next exam.

How to Register for ICAI CA Exam 2026

ICAI manages all CA course registrations and exam form submissions through its Self Service Portal (SSP) at eservices.icai.org. Registration and exam form submission are two separate steps — you complete course registration once, but you must submit an exam form for every attempt.

Step 1: Course Registration (First-Time)

• Visit eservices.icai.org and create a new student account.
• Select the level — Foundation, Intermediate, or Final.
• Upload Class 10, Class 12 (or graduation) marksheets and a recent passport-size photograph.
• Complete Aadhaar-based eKYC verification — this is mandatory for all new registrations under the new scheme.
• Pay the one-time registration fee online. Your study material kit will be dispatched by post to your address.

Step 2: Exam Form Submission (Every Attempt)

• Log in to the ICAI SSP portal and click on "Exam Form" for the upcoming session (September 2026 or November 2026).
• Select the exam group — Group I, Group II, or Both Groups (for Intermediate and Final).
• Verify your name, registration number, photo, and centre preference.
• Pay the exam form fee online. The fee is non-refundable once paid.
• Download and save your exam form confirmation number. You will need it to download your admit card later.

The exam form window for September/November 2026 opens on July 6, 2026. Fill the form as early as possible — preferred exam centres are allotted on a first-come, first-served basis.

ICAI CA Exam Fees 2026

The CA course fee has two parts: a one-time course registration fee and an exam form fee that you pay for each session you appear in. The table below shows both.

• Articleship registration costs an additional ₹2,000.
• ICITSS fee is ₹13,500; AICITSS fee is ₹14,500 — both are mandatory training programmes.
• A late fee of ₹600 applies if you submit the exam form after the regular deadline (July 19–22, 2026 for September/November 2026 exams).
• The total investment across the full CA course — registration, exam forms, ICITSS, AICITSS, and study materials — is approximately ₹3.5 to 4 lakh. This does not include coaching fees.
• All fees are paid online through the ICAI SSP portal and are non-refundable.

ICAI CA Syllabus 2026

The ICAI CA 2026 syllabus is based on the New Scheme of Education and Training effective from 2023. The curriculum builds progressively — Foundation covers basics, Intermediate goes deeper into each domain, and Final demands advanced analytical and integration skills.

CA Foundation Syllabus 2026

• Paper 1 — Accounting: Accounting principles, journal entries, ledger posting, trial balance, adjustments, depreciation, final accounts of sole proprietors, partnership accounts, and introduction to company accounts.
• Paper 2 — Business Laws: Indian Contract Act 1872, Sale of Goods Act 1930, Indian Partnership Act 1932, LLP Act 2008, basics of Companies Act 2013, and the Negotiable Instruments Act 1881.
• Paper 3 — Quantitative Aptitude: Business mathematics (ratios, equations, time value of money, logarithms), logical reasoning (series, coding, direction, blood relations), and statistics (measures of central tendency, dispersion, correlation, probability, sampling).
• Paper 4 — Business Economics: Microeconomics (demand and supply, elasticity, production and cost, market structures), macroeconomics (national income, money and banking, government budget, balance of payments, and India’s economic development).

CA Intermediate Syllabus 2026

• Paper 1 — Advanced Accounting: Accounting Standards (AS 1–29), partnership accounts, company accounts, liquidation, amalgamation, branch and departmental accounts, and insurance claims.
• Paper 2 — Corporate and Other Laws: Companies Act 2013 (in depth — incorporation, share capital, management, meetings, accounts, audit, inspection, and winding up), LLP Act, FEMA, PMLA, and SEBI basics.
• Paper 3 — Taxation: Income Tax (residential status, heads of income, deductions, TDS, advance tax, return filing) and GST (levy, supply, ITC, valuation, place of supply, composition scheme, TDS/TCS, annual return).
• Paper 4 — Cost and Management Accounting: Costing methods (job, batch, process, contract), standard costing and variance analysis, marginal costing, CVP analysis, budgeting, and management accounting tools.
• Paper 5 — Auditing and Ethics: Auditing concepts, Standards on Auditing (SAs), internal audit and internal controls, audit of companies, CARO, and ICAI Code of Ethics.
• Paper 6 — Financial Management and Strategic Management: Financial analysis, capital budgeting, cost of capital, working capital management, leverage, dividend policy, strategic planning, competitive analysis, and corporate governance basics.

CA Final Syllabus 2026

• Paper 1 — Financial Reporting: Ind AS (Indian Accounting Standards) in depth, consolidation of financial statements, group accounts, business combinations, financial instruments, foreign currency transactions, and IFRS overview.
• Paper 2 — Advanced Financial Management: Portfolio theory, CAPM, derivatives (futures, options, swaps), forex risk management, mergers and acquisitions, corporate restructuring, and international finance.
• Paper 3 — Advanced Auditing, Assurance and Professional Ethics: Risk-based auditing, audit of banks and insurance companies, special audits, SA revisions, PCAOB concepts, reporting frameworks, and professional ethics in practice.
• Paper 4 — Direct Tax Laws and International Taxation: Advanced income tax provisions, tax planning, transfer pricing, Double Taxation Avoidance Agreements (DTAA), GAAR, BEPS framework, and cross-border tax structuring.
• Paper 5 — Indirect Tax Laws: GST — advanced topics (e-commerce, cross-border services, anti-profiteering, litigation), Customs Act 1962, Foreign Trade Policy (FTP) basics, and import/export procedures.
• Paper 6 — Integrated Business Solutions: Multidisciplinary open-book case study combining Financial Reporting, AFM, Advanced Auditing, Direct Tax, Indirect Tax, and Corporate Law. Tests strategic-level thinking and integrated application of all CA Final subjects.

Source: ICAI New Scheme of Education and Training

ICAI CA Admit Card 2026

The ICAI CA admit card — also called the hall ticket — is released at the official exam portal before every exam session. You cannot enter the exam hall without a printed admit card.

• The admit card for CA Foundation and Intermediate September 2026 exams and CA Final November 2026 exam will be released approximately two to three weeks before the respective exam dates, after the application window closes.
• Download your admit card from icaiexam.icai.org using your registration number and date of birth.
• Check the admit card carefully for your roll number, exam centre name and address, exam date, and paper timings. Report any error to ICAI immediately through the SSP portal.
• Carry a printed copy of the admit card along with a valid government-issued photo ID (Aadhaar, Passport, or Driving Licence) on exam day. A digital/screen copy is not accepted at the exam centre.
• Students who submitted the exam form before July 19/22, 2026 and have a valid SPOM status will be able to download the admit card once released.

The CA Foundation, Intermediate September 2026 and CA Final November 2026 admit cards are not yet released as of July 2, 2026. ICAI will announce the admit card release date after the application window closes. Check the official exam portal regularly.

ICAI CA Exam Centres 2026

ICAI conducts the CA exam across more than 200 cities in India and several international locations. You choose your preferred city at the time of exam form submission, subject to seat availability.

• The CA exam is available in more than 200 cities across India, covering all states and union territories including tier-2 and tier-3 cities.
• International centres are available in cities like Dubai, Kathmandu, Abu Dhabi, and a few other locations for Indian students studying or working abroad.
• You select a centre city when submitting the exam form. ICAI then allots the specific exam venue (building/address) within that city, which appears on your admit card.
• Once the admit card is generated, the centre cannot be changed. If you need a correction before the admit card is issued, ICAI provides a limited correction window — check the SSP portal for dates.
• Centre preference is allotted on a first-come, first-served basis. Apply early if you want a centre close to your location.

The detailed list of exam centres for September/November 2026 will be visible during the exam form filling process on the ICAI SSP portal starting July 6, 2026.

Career After CA: Scope and Salary

Clearing the CA Final exam and completing articleship qualifies you as a Chartered Accountant — one of the most respected professional designations in India. A CA can work across sectors including banking, manufacturing, IT, pharma, financial services, and government.

Top Career Options After CA

• Statutory Audit: Auditing companies’ annual financial statements as required under the Companies Act. This is one of the most common practice areas for CAs in public practice.
• Tax Consulting: Direct tax (income tax, transfer pricing, international taxation) and indirect tax (GST, Customs) advisory, compliance, and litigation representation.
• Finance and Accounts Roles in Industry: CFO-track corporate roles — financial reporting, treasury, management accounting, financial planning and analysis (FP&A), and internal audit.
• Investment Banking and M&A: Valuation, financial due diligence, deal advisory, capital markets, and structured finance at banks and consulting firms.
• Independent CA Practice: Starting your own CA firm to serve SMEs, startups, individuals, and larger corporates. You need a Certificate of Practice (COP) from ICAI.
• Government and PSU Jobs: Several government departments, PSUs, and regulatory bodies recruit CAs for finance, audit, and advisory roles — including C&AG, RBI, SEBI, IRDA, and income tax department.
• International Opportunities: ICAI has Mutual Recognition Agreements (MRAs) with accounting bodies in Australia, Canada, England & Wales, Ireland, New Zealand, and South Africa — allowing qualified CAs to get recognized qualifications in those countries.

CA Salary in India (2026 Estimates)

The Big 4 — Deloitte, EY, PwC, and KPMG — are among the largest recruiters of fresh CAs in India. Large Indian conglomerates like Tata, Mahindra, Reliance, and HDFC Group also hire CAs in significant numbers. Rank holders (AIR 1–50 in the CA Final) often receive offers above ₹15 lakh per annum even as freshers.

Preparation Tips for ICAI CA Exam 2026

The CA exam demands consistent, focused preparation over months. With pass rates below 15–20% across all levels, clearing even one group in a single attempt takes the right strategy and disciplined execution.

For CA Foundation 2026

• Use ICAI study material as the primary resource. All Foundation questions are within the scope of the official ICAI modules. Any coaching material or notes should supplement — not replace — the official texts.
• Paper 1 (Accounting) needs daily practice of practical problems. Devote at least 90 minutes per day to this subject. Accounting skills improve only through solving, not reading.
• Papers 3 and 4 are MCQ-based with negative marking. Solve ICAI’s past papers and mock tests to build speed and accuracy. Do not guess — every wrong answer costs 0.25 marks.
• ICAI releases a free Mock Test Papers (MTP) series about a month before the exam. Attempt all sets under timed, exam-like conditions.

For CA Intermediate 2026

• Many first-time Intermediate candidates attempt one group at a time. If this is your first attempt, Group II (Cost Accounting, Auditing, FM & SM) is often considered slightly more manageable to start with — though this varies by individual strengths.
• Paper 3 (Taxation) changes every year with amendments from the Finance Act. Always use the edition of the ICAI study material that corresponds to your specific exam attempt — previous year’s taxation material will have outdated provisions.
• For Auditing (Paper 5), the Standards on Auditing (SAs) carry heavy weightage. ICAI frames scenario-based questions on SAs — practice these with real case-study settings.
• Solve at least 4 to 5 past exam papers for every subject. Many question types, including practical problems and case studies, get repeated in paraphrased form across sessions.

For CA Final 2026

• Paper 6 (Integrated Business Solutions) is open-book but requires deep conceptual clarity — you cannot look up everything in 4 hours. Practice with past case studies timed to 4 hours under open-book conditions before the exam.
• Complete your SPOM modules early. The ICAI portal experiences heavy traffic near the deadline (September 10, 2026). Students who wait until the last day often face login and submission failures. Completing SPOM well in advance removes this risk entirely.
• Financial Reporting (Paper 1) and Direct Tax (Paper 4) require the most preparation time. Ind AS consolidation problems and transfer pricing problems need repeated practice — not just conceptual understanding.
• Revise Indirect Tax (Paper 5) using ICAI’s amendments circular, issued specifically for each attempt. GST law changes frequently.

General Tips for All Levels

• Attempt the ICAI’s free Mock Test Papers for your level every session. These are the closest simulation of the actual exam pattern and difficulty.
• Use ICAI’s Student Learning Management System (LMS) for free video lectures by ICAI faculty — available for Foundation, Intermediate, and Final subjects.
• Follow the ICAI Board of Studies (BOS) announcements on the official website. BOS regularly publishes practice questions, amendment summaries, and exam updates — all free.
• If you fail a paper, review the ICAI’s model answers for that session — they show exactly what level of answer the examiners expect, which is more useful than any coaching guide.