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19 December, 2024
The ICAI CA Exam Pattern 2025 has been strategically created by the Institute of Chartered Accountants of India (ICAI) so that students can have expertise in the most critical areas of accounting, taxation, and legal documentation.
The Chartered Accountancy course has been divided into three levels progressively: CA Foundation, CA Intermediate, and CA Final. All these need to be cleared in a progressive sequence to achieve the most respected Chartered Accountant status.
This blog delves deeply into the ICAI CA Exam Pattern 2025, going into further detail on how it looks and what one must note about the new scheme.
ACA Foundation and CA Intermediate exams are held three times a year. That is, the exams are held in May-June, September, and January, while the CA Final Exam is held twice a year, in May and November.
Each level has a different exam format, and it gets tougher as the students move up. Since the exams are pretty tough, the pass percentage is relatively low and students take several attempts to pass.
A crucial phase in the journey of Chartered Accountancy, the CA Articleship, is supposed to provide students with crucial practical training. Under the new scheme that is expected to begin in May 2024, this period is reduced from three years to two years, thereby making the overall course duration 48 months to 42 months.
ICAI has redesigned the structure of the exams under the new scheme, reducing the number of exams at the level of CA Intermediate and CA Final from 8 to 6 papers.
This enables students to complete their training more quickly with the same hands-on experience. Besides, MCQs are introduced in all subjects with a diversified assessment format to better evaluate.
ICAI implemented a new scheme for CA intermediate exams 2025 and has an impact on Accounting and Auditing subjects. Here is a detailed view of the changes:
| Paper | Subject | Marks (Subjective + Objective) | Total Marks |
|---|---|---|---|
| Paper 1 | Advanced Accounting | 70 + 30 | 100 |
| Paper 2 | Corporate Laws | 70 + 30 | 100 |
| Paper 3 | Cost & Management Accounting | 70 + 30 | 100 |
| Paper 4 | Taxation | 70 + 30 | 100 |
| Paper 5 | Auditing & Code of Ethics | 70 + 30 | 100 |
| Paper 6 | Financial Management | 35 + 15 | 100 |
| Strategic Management | 35 + 15 |
The CA Foundation 2025 Exam Pattern remains largely unchanged, with the following subject and mark distribution:
| Paper | Subject | Total Marks |
|---|---|---|
| Paper 1 | Accounting | 100 |
| Paper 2 | Business Laws | 100 |
| Paper 3 | Quantitative Aptitude | 100 |
| Part A: Business Mathematics | 40 | |
| Part B: Logical Reasoning | 20 | |
| Part B: Statistics | 40 | |
| Paper 4 | Business Economics | 100 |
Another important change is in the passing criteria of the new CA Passing Criteria. Now, with 60 or more marks, the paper will now be permanently exempted and the student will not be required to reattempt this in the subsequent exams. For the remaining papers, there must be at least a pass percentage of 50 percent.
Another change is that one can drop exemptions if the student so wishes, thus enhancing the flexibility of the exams for the students. It aims at making the evaluation process easier while maintaining stringent standards of evaluation.
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