CA Final Exam Pattern 2025: Check Section-wise Paper Pattern & Format Here

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. 

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.

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.

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.

The Institute of Chartered Accountants of India, the agency that conducts and regulates CA profession in the country, prescribes the CA syllabus for all three levels- Foundation, Intermediate and Final as well as other courses/certifications. They are the sole authority in India for deciding the syllabus, pattern, course structure, pedagogy, exam, eligibility, fees and CA certification. When candidates complete the CA Foundation, Intermediate and Final courses, then the ICAI offers certification to them for professional practice. Only ICAI certification is considered valid in India for practice of Chartered Accountancy as a profession.

No, there is no change in the syllabus of any of the CA papers for sessions of 2024. The course training and examinations for 2024 are based on the previously available CA syllabus. The syllabus and sample questions papers can be downloaded from the ICAI CA website. It is also shared with students upon registration. To further familiarize candidates with the syllabus of CA Foundation, CA Intermediate and CA Final courses, the ICAI conducts mock test sessions which registered candidates can take as per the schedule.

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.

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.

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 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.