ICAI CA Exam 2026: Foundation Intermediate Final Dates, Eligibility, Syllabus 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 — and is one of India’s toughest and most respected professional qualifications in finance, accounting, and taxation. More than 10 lakh students are currently enrolled across all three levels, and around 31,946 candidates qualified as Chartered Accountants in 2024. ICAI has officially published the September and November 2026 exam timetable for all three levels; Foundation and Intermediate exams are scheduled for September 2026, CA Final for November 2026, and results for the May 2026 session are expected in the first week of July 2026.

• May 2026 Results: CA Foundation, Intermediate results for the May 2026 session will be declared by the evening of 24th June 2026 on the website caresults.icai.org by entering your registration number and roll number. In 2025, May session results were announced in late June/early July at 6 PM IST.
• Sep/Nov 2026 Exam Form: Registration opens on July 6, 2026 and the last date is July 19, 2026. A late fee of ₹600 applies till July 22, 2026. The correction window for city, medium, and group changes is July 23–25, 2026. Apply via eservices.icai.org.
• CA Foundation September 2026: Papers scheduled on September 2, 5, 7, and 9, 2026. You must complete the mandatory 4-month study period from the date of registration by September 1, 2026, to appear. Admit card is expected around mid-August 2026.
• CA Final November 2026: Group I on November 2, 4, and 6, 2026; Group II on November 9, 11, and 13, 2026. All Self-Paced Online Modules (SPOM Set A, B, and C) must be completed before the exam date. Register between July 6–19, 2026.

What is the ICAI CA Exam 2026?

The ICAI CA (Chartered Accountancy) Exam is conducted by the Institute of Chartered Accountants of India (ICAI), a statutory body set up under the Chartered Accountants Act, 1949. ICAI is the second-largest accounting body in the world by membership. The CA qualification is India’s premier credential for professionals in audit, taxation, financial reporting, and business advisory.

The CA course follows a three-level structure under the New Scheme of Education and Training (NSET):

• CA Foundation: Entry-level exam open to Class 12 graduates. 4 papers, 400 marks total. Exams held in January, May, and September.
• CA Intermediate: Middle level with 6 papers across 2 groups, 600 marks total. Exams held in January, May, and September.
• CA Final: The final qualifying examination. 6 papers across 2 groups (600 marks) plus mandatory Self-Paced Online Modules (SPOM). Candidates must complete 2 years of mandatory articleship (practical training) before appearing. Exams held in January, May, and November.

More than 31,946 candidates qualified as Chartered Accountants in 2024. In a single session (May 2024), over 20,446 candidates cleared the CA Final — the highest in recent years. The January 2026 session saw 1,09,694 candidates appear for CA Foundation and 69,591 for CA Final.

The CA qualification is recognised by more than 40 countries and ICAI has Mutual Recognition Agreements (MRAs) with international bodies including ACCA (UK), CPA Australia, and ICAEW, allowing qualified CAs to obtain international designations with reduced requirements.

ICAI CA Exam Important Dates 2026

The ICAI CA exam 2026 schedule covers three sessions across the year. ICAI officially published the September and November 2026 timetable on May 2, 2026. The May 2026 session exams have concluded and results are awaited.

CA Foundation Important Dates 2026

CA Intermediate Important Dates 2026

CA Final Important Dates 2026

Source: ICAI Official Examination Portal

ICAI CA Eligibility Criteria 2026

The ICAI CA eligibility is different for each level. You should check the exact requirements before registering, as eligibility for one level does not automatically qualify you for the next.

CA Foundation Eligibility 2026

• You must have passed Class 10 from a recognised board to register for the Foundation course
• You can appear in the Foundation exam only after passing Class 12 from a recognised board (any stream — Commerce, Science, or Arts)
• Minimum 50% marks in Class 12 is required to be eligible
• There is no upper or lower age limit and no subject restriction for Class 12
• You must complete the mandatory 4-month study period from the date of registration before you can appear in the exam
• Provisional registration is allowed during Class 12 — confirmed after you submit proof of passing
• Registration validity: 3 years (can be revalidated by paying ₹500)

CA Intermediate Eligibility 2026

There are two routes to register for CA Intermediate:

• Route 1 — After CA Foundation: You must have passed the CA Foundation exam. Complete the mandatory 8-month study period by the 1^st of the examination month. Also complete ICITSS (Orientation Course and IT Course) before appearing.
• Route 2 — Direct Entry for Graduates and Post-Graduates:
  • Commerce graduates/post-graduates: Minimum 55% marks in the degree
  • Non-commerce graduates/post-graduates: Minimum 60% marks in the degree
  • Must complete a 9-month study period from the date of enrollment
  • Must complete the ICITSS programs before appearing for the exam
  • CA Foundation is not required under this route

Provisional registration for CA Intermediate is allowed during the final year of graduation. Final eligibility is confirmed only after you submit proof of passing the degree with the required marks.

CA Final Eligibility 2026

• Must have cleared CA Intermediate (both groups, or as applicable under your exam scheme)
• Must complete 2 years of mandatory articleship (practical training) under a practising Chartered Accountant
• Must have completed Advanced ICITSS (Advanced IT Course and Management and Communication Skills) before appearing
• Must complete all applicable Self-Paced Online Modules (SPOM): Set A (Corporate and Economic Laws), Set B (Strategic Cost and Performance Management), and Set C (one elective module)
• Candidates serving the last 6 months of articleship (including excess leave) as of the exam start date are also eligible to apply

ICAI CA Registration 2026: How to Apply

The ICAI CA registration for the September and November 2026 exams opens on July 6, 2026. There are two separate registration processes: course registration (one-time enrollment at each level) and exam form submission (done before each exam attempt).

How to Submit the ICAI CA Exam Form 2026

1. Go to the ICAI Self Service Portal (SSP) at eservices.icai.org
2. Log in with your Student Registration Number and password
3. Click on "Apply for Examination Form" for your level (Foundation, Intermediate, or Final)
4. Select the session: September 2026 (for Foundation and Intermediate) or November 2026 (for Final)
5. Choose your exam group — Group I only, Group II only, or Both Groups
6. Select your preferred exam city and medium (English or Hindi)
7. Upload the required photograph and documents
8. Pay the exam fee online using Net Banking, Debit Card, Credit Card, or UPI
9. Download and save the fee payment receipt

The correction window from July 23–25, 2026, allows changes to exam city, medium, and group selection only. No other changes are permitted after the form submission deadline. Do not miss this window if you need to make corrections.

ICAI Course Registration (Enrollment) — One-Time Process

If you are registering for a CA level for the first time (not just filling the exam form), you need to complete a separate enrollment process:

• Foundation: Submit enrollment form after Class 10 results via the SSP portal
• Intermediate: Submit after passing CA Foundation (or qualifying under Direct Entry route) along with ICITSS completion proof
• Final: Submit after clearing Intermediate and completing the required articleship and SPOM modules

Exam Form Deadline Summary

ICAI CA Syllabus 2026

The ICAI CA syllabus 2026 is defined under the New Scheme of Education and Training (NSET). ICAI revises the syllabus periodically to align with updates in tax laws, accounting standards, and professional requirements. Always use the syllabus materials issued by ICAI for the current assessment year.

CA Foundation Syllabus 2026

• Paper 1 — Accounting: Basic accounting concepts, journal entries, ledger, financial statements, depreciation, inventory valuation, company accounts, partnership accounts, accounting for non-profit entities
• Paper 2 — Business Laws: Indian Contract Act 1872, Sale of Goods Act 1930, Indian Partnership Act 1932, LLP Act 2008, Companies Act 2013 (introductory), Negotiable Instruments Act 1881
• Paper 3 — Quantitative Aptitude: Business Mathematics (ratio, time-value of money, linear equations), Logical Reasoning, Statistics (mean, variance, correlation, regression)
• Paper 4 — Business Economics: Micro and Macroeconomics, demand and supply analysis, market structures, national income, Indian economic development, business and commercial knowledge

CA Intermediate Syllabus 2026

• Paper 1 — Advanced Accounting: Accounting Standards (AS), Ind AS (limited), company accounts, partnership changes, mergers and acquisitions accounting, branch accounts
• Paper 2 — Corporate and Other Laws: Companies Act 2013 (detailed), Insolvency and Bankruptcy Code 2016, SEBI regulations, other economic laws
• Paper 3 — Taxation: Income Tax Act (computation of income, deductions, TDS), GST (registration, returns, input tax credit, place of supply)
• Paper 4 — Cost and Management Accounting: Standard costing, variance analysis, budgetary control, marginal costing, activity-based costing, process costing
• Paper 5 — Auditing and Ethics: Auditing standards (SAs), audit procedures, company audit, internal audit, professional ethics, Code of Ethics for CAs
• Paper 6 — Financial Management & Strategic Management: Financial analysis, capital budgeting, cost of capital, working capital management, strategic planning frameworks, SWOT, corporate restructuring

CA Final Syllabus 2026

• Paper 1 — Financial Reporting: Ind AS (full), consolidated financial statements, IFRS overview, accounting for business combinations
• Paper 2 — Advanced Financial Management: Portfolio theory and CAPM, derivatives (futures, options, swaps), foreign exchange risk management, mergers and acquisitions, mutual funds
• Paper 3 — Advanced Auditing: Quality control standards, group audits, special-purpose audits, forensic audit, due diligence, CARO, peer review
• Paper 4 — Direct Tax Laws & International Taxation: Income Tax Act (advanced provisions), transfer pricing, DTAA, BEPS framework, foreign tax credit
• Paper 5 — Indirect Tax Laws: GST (advanced), customs duty, Foreign Trade Policy (FTP)
• Paper 6 — Integrated Business Solutions (IBS): Multi-disciplinary case studies integrating Financial Reporting, Auditing, Taxation, and Strategic Management

CA Final SPOM (Self-Paced Online Modules) 2026

Under NSET, CA Final students must also complete these SPOM modules through the ICAI portal before appearing in the exam:

• Set A: Corporate and Economic Laws — 100 marks, 40 hours (mandatory)
• Set B: Strategic Cost and Performance Management — 100 marks, 40 hours (mandatory)
• Set C (Elective — choose one): Risk Management, International Taxation, Insolvency & Bankruptcy, Public Finance and Government Accounting, Sustainability Reporting (mandatory)
• Set D: Multidisciplinary Case Studies (mandatory for some candidates)

SPOM modules are conducted entirely online through the ICAI portal. You cannot appear for the CA Final exam without completing the required Sets. Do not leave SPOM for the last month — each module requires 40+ hours.

ICAI CA Admit Card 2026

The ICAI CA admit card 2026 for the September and November sessions will be released a few weeks before the exam. ICAI does not send physical admit cards by post — you must download it from the official exam portal.

Expected Admit Card Release Dates

• CA Foundation and Intermediate (September 2026): Admit card expected around mid-August 2026 — typically 2–3 weeks before the first paper
• CA Final (November 2026): Admit card expected around mid-October 2026

How to Download the ICAI CA Admit Card

1. Go to icaiexam.icai.org
2. Click on "Admit Card / Hall Ticket"
3. Enter your Registration Number and Roll Number
4. Download the admit card and take a colour printout

Details on the Admit Card

• Candidate’s name and photograph
• Roll number and registration number
• Exam centre name, address, and reporting time
• Schedule of all papers with dates and timings
• Important instructions and rules for exam day

You must carry a printed copy of the admit card along with a valid government-issued photo ID (Aadhaar card, PAN card, or Passport) to the exam centre. Soft copies on mobile phones are not accepted at most centres. No candidate is admitted without the physical admit card.

Career After CA: Opportunities and Salary

The CA qualification opens a wide range of high-paying career paths in India and globally. A qualified Chartered Accountant can work in statutory audit, corporate finance, taxation advisory, banking, investment management, government service, or independent practice.

Top Career Options After Qualifying CA

• Big 4 Accounting Firms (Deloitte, PwC, EY, KPMG): Most new CAs join the Big 4 through articleship conversion. Work includes statutory audit, tax advisory, consulting, and deals advisory. Starting salaries range from ₹7–12 lakh per annum
• Corporate Finance and CFO Track: Roles as financial controller, internal auditor, treasury manager, and eventually CFO in listed companies. Salaries of ₹15–50 lakh per annum with 8–10 years of experience
• Banking and Financial Services: Credit analysis, risk management, investment banking, wealth management, NBFC sector
• Government and PSUs: Roles in CAG (Comptroller and Auditor General), Income Tax Department, SEBI, RBI, NABARD, LIC, and other central and state government bodies
• Independent Practice: Set up your own CA firm offering statutory audit, GST compliance, income tax advisory, business setup, and FEMA services
• International Opportunities: Through MRAs with ACCA (UK), CPA Australia, ICAEW (UK), and CMA (USA), qualified CAs can pursue international designations with reduced requirements, opening global career paths

CA Salary in India — Starting Package (2025–26)

ICAI conducts a formal Campus Placement Programme twice a year to connect newly qualified CAs with top employers. In the 2024 placement round, the highest domestic package crossed ₹30 lakh per annum. Companies from sectors including accounting, banking, FMCG, IT, and infrastructure regularly participate in ICAI campus placements.

Preparation Tips for ICAI CA Exam 2026

Clearing the ICAI CA exam needs structured, consistent preparation over months. With Foundation pass rates around 15–20% and CA Final rates under 15%, success comes from concept clarity, disciplined revision, and smart exam strategy — not just coverage.

Tips for CA Foundation Preparation

• Start with ICAI Study Material: Foundation questions are drawn almost entirely from ICAI’s official Study Material and Practice Manual. Master these before anything else
• Practice MCQs daily for Papers 3 and 4: Quantitative Aptitude and Business Economics are objective — speed and accuracy come only with regular timed practice sets
• Solve 5 years of past papers and MTPs: ICAI releases Mock Test Papers (MTPs) and past exam papers on its website. These are the best indicators of the expected question format and difficulty level
• Watch your time in objective papers: Papers 3 and 4 are only 2 hours each. Practice completing the full paper within the time limit — do not spend more than 2 minutes on any single MCQ
• Accounting (Paper 1) needs problem practice, not just theory: Reading journal entry rules is not enough — solve problems every day to build speed and accuracy

Tips for CA Intermediate Preparation

• Do not neglect any paper: You need 40% in each individual paper AND 50% aggregate. Ignoring even one weak paper puts your group pass at risk
• Taxation is the highest-impact subject: Paper 3 covers both Income Tax and GST. Tax laws change every year — always use the ICAI material for the current assessment year, not old notes
• Plan across all 6 papers simultaneously: If appearing for both groups, rotate your daily study plan across all 6 papers so no subject loses revision in the last month
• Use ICAI Practice Manuals for Auditing and Law: Papers 2 (Corporate Laws) and 5 (Auditing) are purely reading-based. The ICAI Practice Manual has exam-style questions — use it from month one, not just the last week

Tips for CA Final Preparation

• Start preparation during the last 6 months of articleship: Most toppers begin Final preparation while still doing articleship. Use your daily client exposure to understand how theoretical concepts apply in practice — it makes revision faster and deeper
• Paper 6 (IBS) needs a different strategy: This case study-based paper is 4 hours long and integrates all subjects. Practice with full-length mock cases under timed conditions — reading time management is critical
• No negative marking in Final MCQs — attempt all: Unlike Foundation and Intermediate, CA Final MCQs carry no negative marking. Never leave any MCQ unanswered, even if you are guessing
• Complete SPOM modules early: Set A and Set B each take 40+ hours. If you leave them to the last 2–3 months, they will eat into your exam preparation time. Target completing SPOM 4–5 months before your exam date
• Prioritise revision over fresh coverage: Most CA Final rank holders recommend 4–5 complete revisions of core subjects rather than attempting to read new material in the final 2 months