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The ICAI CA Exam Pattern, set by the Institute of Chartered Accountants of India (ICAI), helps students learn key skills in accounting, taxation, and legal work. The CA course has three levels: CA Foundation, CA Intermediate, and CA Final. Students need to pass each level one by one to become a Chartered Accountant. This step-by-step approach ensures they build strong knowledge and skills needed for the profession.
The ICAI CA exams have a clear schedule for each level. Foundation and Intermediate exams are held three times a year in May-June, September, and January. Final exams are held twice a year, in May and November. The exams are computer-based and take place over four days, with one paper each day. This article will explain the ICAI CA exam pattern for 2024, including how the exams are structured and when they are scheduled.
CA Exam Pattern 2024
The ICAI has updated the CA Exam Pattern with some major changes. For the CA Intermediate and CA Final levels, the number of exams has been cut from 8 to 6. Additionally, all subjects now include multiple-choice questions (MCQs), which aligns the exams more with real-world practices and modern testing methods.
CA Exam Pattern 2024: Key Highlights
Check the following table for more information regarding the new CA Exam Pattern 2024:
| CA Exam Features | Details |
|---|---|
| Exam Name | Chartered Accountancy (CA) exam |
| Exam Conducting Body | ICAI |
| Exam Levels | CA Foundation, CA Intermediate, CA Final |
| Mode of Exams | Computer-based |
| Exam Frequency | CA Foundation: Thrice a Year, CA Intermediate: Thrice a Year, CA Final: Twice a Year |
| Total Marks per Paper | 100 |
| Level of Difficulty | Tough |
| Number of Attempts | Multiple |
CA Passing Criteria 2024
The ICAI has updated the rules for passing CA exams starting in 2024. Here’s what you need to know:
- Exemption Rules: If you score 60 marks or more on a paper, you pass that paper permanently and don’t need to retake it.
- Passing Marks: For other papers, you need to score at least 50% to pass.
- Giving Up Exemption: You can choose to give up your exemption for papers where you scored 60 or more marks if you want to try to improve your overall score.
CA Foundation Exam Pattern 2024
The CA Foundation Exam is divided into four papers, each focusing on key areas of accounting, law, mathematics, and economics.
Check the given detailed pattern for the CA Foundation exam, including the marks distribution and types of questions for each paper.
| Sl. No | Paper Name | Marks | Type of Questions |
|---|---|---|---|
| 1 | Accounting | 100 | Subjective |
| 2 | Business Laws | 100 | Subjective |
| 3 | Quantitative Aptitude | 100 | Part A: Business Mathematics – Objective (40 Marks) Part B: Logical Reasoning – Objective (20 Marks) Part C: Statistics – Objective (40 Marks) |
| 4 | Business Economics | 100 | Objective |
CA Intermediate Exam Pattern 2024
- The CA Intermediate exam for September 2024 has some important changes. New ethical guidelines will be introduced for the Auditing paper.
- The exam will now include both essay-style and multiple-choice questions to test different skills.
- Plus, there will be no negative marking for incorrect answers.
- Below is the updated exam pattern for the CA Intermediate level:
| Paper | Subject | Marks Distribution |
|---|---|---|
| Paper 1 | Advanced Accounting | 70 Marks (Subjective) 30 Marks (Objective) |
| Paper 2 | Corporate Laws | 70 Marks (Subjective) 30 Marks (Objective) |
| Paper 3 | Cost and Management Accounting | 70 Marks (Subjective) 30 Marks (Objective) |
| Paper 4 | Taxation | 70 Marks (Subjective) 30 Marks (Objective) |
| Paper 5 | Auditing and Code of Ethics | 70 Marks (Subjective) 30 Marks (Objective) |
| Paper 6 | Financial Management | 35 Marks (Subjective) 15 Marks (Objective) |
| Strategic Management | 35 Marks (Subjective) 15 Marks (Objective) |
CA Final Exam Pattern 2024
- The CA Final exam pattern for 2024 has introduced a new structure, integrating both subjective and objective types of questions across all papers.
- Also as of the new pattern, there will be no negative marking in the exam.
- This update is designed to better assess candidates’ comprehensive understanding and application of advanced concepts.
- Check the following table for the latest exam pattern:
| Paper | Subject | Marks Distribution |
|---|---|---|
| Paper 1 | Financial Reporting | 70 Marks (Subjective) 30 Marks (Objective) |
| Paper 2 | Advanced Financial Management (AFM) | 70 Marks (Subjective) 30 Marks (Objective) |
| Paper 3 | Advanced Auditing and Professional Ethics | 70 Marks (Subjective) 30 Marks (Objective) |
| Paper 4 | Multi-disciplinary Case Study with Strategic Management | 70 Marks (Subjective) 30 Marks (Objective) |
| Paper 5 | Direct Tax Laws and International Taxation | 70 Marks (Subjective) 30 Marks (Objective) |
| Paper 6 | Indirect Tax Laws | 70 Marks (Subjective) 30 Marks (Objective) |
CA New Course Duration
In the updated Chartered Accountancy (CA) curriculum effective from May 2024, there are significant changes to the course duration, particularly regarding the articleship period. Here’s a summary of the updations:
- Previous Structure: The CA articleship, a vital component of professional training, lasted for three years, making the total course duration 48 months.
- New Scheme (Starting May 2024): The articleship period has been shortened to two years. As a result, the overall duration of the CA course is now reduced to 42 months.
This change is meant to make the training process faster and help students become Chartered Accountants more quickly while still gaining important experience.
| Check other related articles | |
| All you need to know about CA | |
| CA Foundation Result June 2024 | CA Foundation Admit Card Sept 2024 |
| CA Foundation 2024 | CA Intermediate Syllabus 2024 |
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