ICAI CA Question Papers: Download CA Foundation, Inter and Final Question Papers & Sample Papers (PDF) Free

In the CA Foundation course, there are four papers whereas in the CA Intermediate and Final courses, there are eight papers each. Candidates have to clear each paper with minimum 40 per cent marks to be able to clear the CA course levels. The minimum marks requirement is mandatory and common for all candidates. Candidates can take any number of attempts to clear the course papers or the course level. A very less percentage of candidates are able to clear any CA course level in the first attempt. The question papers of each course are high difficulty level and require long hours of study.

The exam pattern of every CA course is prescribed by the Institute of Chartered Accountants of India (ICAI). The agency is responsible for designing the CA courses and conducting the examinations as well as awarding the CA certification in India for professional practice. They also decide the exam mode, duration, timing, questions, marking scheme, passing marks and test process. Once the candidate completes the CA course from ICAI, they are ready to practice Chartered Accountancy professionally. 

The paper-wise pattern of CA course levels is different from each other. Some papers are of 2 hours duration whereas some are of 3 hours duration.

The mode of examination of CA courses was earlier offline .i.e. it was conducted in pen and paper mode. However now the exams for CA Foundation, Intermediate and Final courses are conducted in online mode, i.e. computer based test mode. Candidates have to appear for the exam at designated test centres and punch in their answer on the computer screen. Every test taker is allotted a computer system. They have to login with their registration ID and use the computer mouse to punch in their answers. The exam duration varies for different papers.

The Integrated Professional Competence Course or IPCC examination is an improvised version of the PCC examination for Chartered Accountants in India. A student can register for IPCC after completing the CA CPT (Foundation) exam, without article registration.

After clearing the Group-I papers of the IPCC, the aspirant can register for the articles. Under the new scheme of IPCC, the student is eligible to appear for the final year examination during their last six months of their article ship.

All the candidates who had registered for the PCC examination on or before January 2009 were eligible to appear in the new version of the IPCC examination. They have to complete the nine months of the study course and a hundred hours of orientation course and Information Technology Training before taking up the final Group-II examination of CA Intermediate course.  

ICAI CA Foundation is the first level of the course. This level may be considered the easiest of all the courses. The syllabus of ICAI CA Foundation includes the following topics:

• Principles and Practice of Accounting
• Business Laws and Business
• Correspondence and Reporting
• Business Mathematics
• Logical Reasoning and Statistics
• Business Economics
• Business and Commercial Knowledge

Candidates need to clear all the papers relate to these subjects in order to move to Intermediate level. The minimum score requirement id 40 per cent in every paper.

CA Final is the last course level but the toughest one. The syllabus of ICAI CA Final course includes the following topics:

• Financial Reporting
• Strategic Financial Management
• Advanced Auditing and Professional Ethics
• Corporate and Economic Laws
• Strategic Cost Management and Performance Evaluation
• Risk Management
• Financial Services and Capital Markets
• International Taxation
• Economic Laws
• Global Financial Reporting Standards
• Multidisciplinary Case Study
• Direct Tax Laws and International Taxation
• Indirect Tax Laws

The minimum passing marks in this course level is all 40 per cent per paper.

After clearing the CA Foundation course, candidates move to the next level which is CA Intermediate. The syllabus of ICAI CA Intermediate course includes the following:

• Accounting
• Business Laws
• Ethics and Communication
• Cost Accounting and Financial Management
• Taxation
• Advanced Accounting
• Auditing and Assurance
• Information Technology and Strategic Management
• Financial Management and Economics for Finance.

These subjects are difficult to crack and need a good amount of dedication and coaching. Candidates need to score a minimum of 40 per cent in each paper to clear the course level.

In the CA course, candidates can make any number of attempts until they clear a particular level. They will be eligible to register for the next level only after clearing the previous level. For example, a candidate needs to clear the CA Foundation level to be able to register for CA Intermediate. For appearing in CA Final exams, a candidate needs to clear both Foundation and Intermediate levels.
Since, the level of difficulty of this course is very high, a maximum percentage of students make multiple attempts. Candidates who decide to pursue CA course, need to make sure that they are well prepared to a marathon of studies, preparation and exams. 

Candidates need to score 40 per cent in each paper of every group/course level and 50 per cent in aggregate in all the papers of a group/course level. This minimum mark criterion is applicable to all three courses - CA Foundation, CA Intermediate and CA Final. Candidates cannot move to the next level of the Chartered Accountancy course until they clear the previous level. A very few percentage of candidates get a high score as the scores of All India toppers are usually below 75%. Candidates can take any number of attempts to clear a course level. The process includes practical training as well.

CA Final is the toughest level of the course, thus you will need to work really hard. Here are some basic CA Final preparation tips for you.

Step 1: Check the CA Final syllabus

• Check the syllabus for the CA Final exam. It has two groups.
• Understand the marking scheme and the weightage of each subject.

Step 2: Make a time table for CA Final preparation

• Allocate time for each paper and stick to the schedule.
• Set aside dedicated study hours for topics you find tough.
• Join a coaching institute for guidance and mentorship

Step 3: Refer to study material including, books and practice sample papers

• Study from the recommended textbooks and study materials only.
• Practice with sample papers and revision tests to improve your understanding of the topics and concepts.

Step 4: Analyse your preparation, take mock tests and revise

• Analyze your progress and identify your strengths and weaknesses.
• Take mock tests to gain control on tough topics.
• Revise notes regularly to retain the information.

Remember, CA Final is a high difficulty level course and requires consistent and dedicated effort to clear. It is a known fact that no one can clear it in the first attempt. So, don’t get bogged down by low performance in the first attempt. Keep at it.

CA exams for all the three levels are held twice in a year. The first phase exams are held in May and June and the second phase exams are held in November and December. Registrations for the May-June exams is held in February-March and registrations for November-December exams is done in August. Candidates can register and appear for the exam as per their preparation and articleship completion. For any phase of exam, they need to fill the form and pay exam fee through registered login ID.

The time duration of CA exams varies for each paper. Some CA exam papers are of two hours duration whereas some are of three hours duration. The ICAI CA exams are conducted from 2:00 pm to 4:00 pm and 2:00 pm to 5:00 pm. The exam timings of every paper will be mentioned in the date sheet and the CA admit card of each candidate. Given below is the table indicating CA Foundation, Intermediate and Final exam timings:

The difficulty level of CA Foundation papers is usually easy to moderate as compared to Intermediate and Final levels, as Foundation is the initial level of the Chartered Accountancy course. However, CA Foundation is a tough course in its own. In CA Foundation December 2022, only 25 percent of the total test takers could pass the exam. A large percentage of candidates re-take the exam. The passing marks in 40 per cent in aggregate, but even that is a tough task in Chartered Accountancy course. Thus, it is important to join a coaching institute for pursing CA course. Self-study for this course is not enough.

PCC or IPC is the first stage of the Chartered Accountancy course curriculum wherein only working knowledge of core and allied subjects is covered.

The objective of the PCC course is to lay a strong foundation for Chartered Accountants in the preparation and presentation of financial statements. In PCC, candidates also learn the computerized accounting system. The course curriculum includes the following subjects:

• Advanced Accounting (100 Marks)
• Auditing and Assurance (100 Marks)
• Law, Ethics, and Communication (100 Marks) 
• Cost Accounting and Financial Management (100 Marks)
• Taxation (100 Marks)
• Information Technology and Strategic Management (100 Marks)

The time duration of ICAI CA exams varies for each paper. For some papers, the duration is three hours whereas for some papers it is two hours. The time limit of CA Foundation paper 3 and 4 is 2 hours and for the rest of the papers across levels is three hours. There is no sectional time limit in the CA exams. Candidates have to solve the paper in the given time frame. They must prepare in such a way that they are able to solve maximum questions in the given time limit.

The CA exams are conducted one paper per day and there is no break in between. Candidates have to complete the paper in one go.

Yes, those who wish to pursue the CA course after graduation can directly register for the Intermediate level. They are not required to clear the CA Foundation exams. Given below is the CA Intermediate eligibility criteria:

• Candidates have passed Foundation examination or equivalent examination
• Candidates who have registered for previous Intermediate exam as per syllabus under paragraph 2 or 2A of Schedule B or Professional Education (Course-II)
• Professional Competence Course and converted into Intermediate (IPC) Course/ Accounting Technician Course (ATC) 
• Candidates who have completed graduation or post-graduation in any stream from a recognised institute of India

The difficulty level of CA Intermediate exams is high. It is considered to be one of the toughest exams to crack due to the vast syllabus and multiple subjects. The pass percentage of CA Intermediate exam is low and candidates have to make multiple attempts to clear it. CA is a course, one can complete without coaching and guidance. Even though study material, test practices and other support is provided by the ICAI, it is not really possible to study by self. The topics and chapters are vast. They require guidance and practice as well as discipline and productive study hours.

The difficulty level of CA Final exams is the highest among all the as the course is vast and extensive. The CA Final exam includes papers such as Corporate & Economic Laws Part I: Corporate Law, Economic Laws, Strategic Cost Management and Performance Evaluation, Direct Tax Laws & International Taxation, Goods and Services Tax, Direct Tax Laws & International Taxation, etc. which are tough to crack. The pass percentage of CA Final exams is low as low as 25 per cent in a particular session and students need multiple attempts to clear this level. Even after completing the CA Foundation and CA Intermediate levels, candidates find it tough to clear the CA Final level.