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The Institute of Chartered Accountants of India (ICAI) determines the ICAI CA Exam Pattern to access the candidates based on the Taxation Calculations, Legal Paperwork, and Accounting Skills. The exam pattern for the CA Foundation, CA Intermediate, and CA Final have different level of difficulty and marking scheme. with the latest scheme, the ICAI has revised the ICAI CA Exam Pattern 2025 and has included several changes in the structure of the candidates. Here we are going to discuss the exam pattern in detail for all levels of the CA 2025 examination.
ICAI CA Exam Pattern 2025
According to the latest updates, the ICAI CA Exam Pattern 2024 has been revised, and several changes have been implemented. Candidates who are going to appear in the examination, can get familiar with all the details to stay updated. Generally, the ICAI CA Foundation and Intermediate examinations are conducted thrice in a year which includes May-June, September, and January, and the Final examination is conducted twice in May and November. One of the major change in the ICAI CA 2025 Exam Pattern is for both Intermediate and Final exam, the number of examinations has been decreased from 8 to 6 and this year, multiple-choice questions (MCQs) have been incorporated in the pattern.
ICAI CA Intermediate Exam Pattern 2025
In the upcoming examination cycle, many more changes are going to be implemented in the examination structure which will include a new ethical guideline set. Here we have discussed the CA Exam Pattern 2025 for Intermediate examination.
| ICAI CA Intermediate Exam Pattern 2025 | ||
| Paper | Subject | Mark (Subjective and Objective Marks) |
| Paper 1 | Advanced Accounting | 70 Marks |
| 30 Marks | ||
| Paper 2 | Corporate Laws | 70 Marks |
| 30 Marks | ||
| Paper 3 | Cost and Management Accounting | 70 Marks |
| 30 Marks | ||
| Paper 4 | Taxation | 70 Marks |
| 30 Marks | ||
| Paper 5 | Auditing and Code of Ethics | 70 Marks |
| 30 Marks | ||
| Paper 6 | Financial Management | 35 |
| 15 | ||
| Strategic Managment | 35 | |
| 15 | ||
CA Final Exam Pattern 2025
The CA Final exam is going to have 6 papers and each subject has multiple choice (Objective) questions therefore the marking scheme is divided into subjective and objective marks. Know more details about the ICAI CA Exam Pattern 2025 for Final Exam from the table given below.
| ICAI CA Final Exam Pattern 2025 | ||
| Paper | Subject | Marks (Subjective and Objective Marks) |
| Paper 1 | Financial Reporting | 70 Marks |
| 30 Marks | ||
| Paper 2 | Advanced Financial Management | 70 Marks |
| 30 Marks | ||
| Paper 3 | Advanced Auditing and Professional Ethics | 70 Marks |
| 30 Marks | ||
| Paper 4 | Multi-Disciplinary case study with strategic Management | 70 Marks |
| 30 Marks | ||
| Paper 5 | Direct Tax Laws and International Taxation | 70 Marks |
| 30 Marks | ||
| Paper 6 | Indirect Tax Laws | 70 Marks |
| 30 Marks | ||
ICAI CA Foundation Exam Pattern 2025
The ICAI CA Foundation Exam Pattern 2025 includes four papers with each paper having 100 marks. The detailed overview has been mentioned in the table given below.
| ICAI CA Exam Pattern 2025 Foundation | |||
| Paper | Paper Name | Types of Questions | Marks |
| 1 | Accounting | Subjective | 100 |
| 2 | Business Laws | Subjective | 100 |
| 3 | Quantitative Aptitude | 100 | |
| Part A: Business Mathematics | Objective | 40 | |
| Part B: Logical Reasoning | Objective | 20 | |
| Part C: Statistics | Objective | 40 | |
| 4 | Business Economics | Objective | 100 |
CA Qualifying Marks 2024
According to the new and updates scheme, the ICAI will only consider papers with score of 60 and more than that as passed. The candidates must attain a total of 50% in each subject. Other that this, the new scheme allows the candidates to give away the exemption in accordance with the new ICAI Scheme.
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