ICAI CA Foundation 2025: January Exam Dates, Registration, Admit Card, Result

ICAI CA Foundation Exam 2024 ( CA Foundation )

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Exam On: 12 Jan '25

Vipra Shrivastava

Vipra ShrivastavaSenior Manager - Content

Updated on Dec 17, 2024 11:37 IST

CA Foundation January 2025 exam dates are January 12, 16, 18 and 20, 2025. ICAI is expected to release the CA Foundation January 2025 admit card soon. The hall ticket will be available for download at the eservices website. Candidates who have registered for CA Foundation January 2025 exam, will be able to download their admit card through login.

ICAI is conducting CA Foundation mock tests in December 2024 and January 2025. Candidates can appear for the mock tests in virtual or physical modes as part of the exam preparation. Read here all about ICAI CA Foundation exam 2025.

Q:   What is the syllabus of ICAI CA Foundation course?

A:

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.

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Q:   What are the books for the ICAI CA exam?

A:
A list of the CA Books is listed below; 1- Mercantile Law by MC Kucchal and Vivek Kucchal 2- CA Foundation Principles and Practice of Accounting by Taxmann 3- Quicker Business Mathematics Logical Reasoning and Statistics by Taxmann 4- Fundamentals of Accounting for CA CPT by PC Tulsian and Bharat Tulsian 5- Simplified Approach to Financial Management and Economics for Finance-Theory by CA K. Hariharan 6- Practical Approach to Direct and Indirect Taxes: Income Tax and GST by Girish Ahuja and Ravi Gupta 7- Handbook on Taxation: For CA Inter /IPCC Old and New Syllabus by G Sekar and B Saravana Prasath 8- Fundamentals of Accounting by DG Sharma 9- Quantitative Aptitude Mathematics with Short Tricks by CA Rajesh Jogani 10- Padhukas Law Ethics and Communication- Reference (For IPCC) 11- Padhukas Student Reference On Indirect Taxes: CA Final Old and New Syllabus by G Serkar and B Sarvana Prasath 12- Conceptual Learning A Handbook on Indirect Tax Law By Yashwant Mangal for CA and CS Final Year 13- Quick Revision Charts For Advanced Auditing and Professional Ethics 14- Padhukas Students Handbook On Advanced Auditing: CA Final New Syllabus by Sekar and B Sarvana Prasath. For more details, you may visit the Shiksha ICAI CA exam page. (https://www.shiksha.com/accounting-commerce/accounting/icai-exam). I hope this will help you.
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Q:   Which are the top private companies that hire Chartered Accountants?

A:

Ernst & Young (EY), PricewaterhouseCoopers (PWC), Klynveld Peat Marwick Goerdeler (KPMG) and Deloitte are the top private companies that hire CAs. They are known as The Big Four. CA professionals can seek employment in these companies as well as other enterprises if they don't want to practice independently.

The ICAI has its own placement cell to, through which it provides placements to candidates who complete the Chartered Accountancy course. Some of the top companies that participate in the campus placements are Infosys, Pankaj Somaiya Associates LLP, Prism Johnson Limited, Tata Consultancy Services Ltd, Bandhan AMC Ltd, Mahindra Rural Housing Finance Limited, Hindalco Industries, Ford Motor Private Limited, LIC Housing Finance Ltd, Axis Bank among others.

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Q:   What is the criteria of shortlisting by the companies for ICAI CA placements?

A:

The criteria for shortlisting candidates for placements is determined by the participating organizations themselves. The maximum number of shortlisting by recruiting entities cannot exceed 10 times the number of vacancies they declared for Chartered Accountancy.

Also, the participating organisations usually shortlist candidates depending upon overall educational qualifications, number of attempts, other attributes, Completion of Articleship training and in case a greater number of candidates qualify the selection criteria companies may choose on random basis as per their choice.

Organisations participating in the Campus Placement Programme prefer that the candidates selected by them should be ready to join the organisations immediately and should not claim that their Articleship training is pending and require more time to join.

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What is ICAI CA Foundation Exam?

CA Foundation is the first course level of the Chartered Accountancy profession in India. Conducted and regulated by the Institute of Chartered Accountants of India (ICAI), the CA course ensures that a chartered accountancy aspirant gets trained in all the aspects of accounting and taxation relevant for a smooth runninng of a business organisation within the legal framework.

As per the University Grants Commission (UGC), CA qualification is treated equivalent to a postgraduate degree. The exam is conducted at three different levels as per the CA courses. For being certified as a Chartered Accountant, candidates have to clear all the course levels. Given below are the CA courses in order of first to third:

  • CA Foundation course examination (4 papers) 

  • CA Intermediate examination (6 papers based on New Syllabus and Old Syllabus)
  • CA Final examination (6 papers based on New Syllabus and Old Syllabus)

Latest updates:

Q:   What is the starting salary of CA in India?

A:

The starting salary of a Chartered Accountant in India is minimum INR 7 Lacs per annum. With experience of four-five years, the annual earning potential rises up to INR 24-25 Lacs per annum. The top notch CAs charge greater amount for their services. One can join a financial auditing company or start their independent practice depending on their choice of career path.

The prospects of a Chartered Accountancy as a career is very high in India as well as abroad. Since, the ICAI certificate is globally recognized, aspirants can seek career opportunities in the foreign countries after completing the course.

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Q:   What is the difficulty level of ICAI CA Foundation papers?

A:

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.

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Q:   Should I do CA or MBA after completing my BBA.

A:
It depends on you whether you want to pursue CA or MBA. I can give you some brief about both the courses through which you can find that which course you may pursue. In CA it is a minimum of 4years of course and full of accounting, taxation and much more detailed study required. After completing CA you may apply in MNCs or establish your firm as well. It is a really good and hardworking course throughout life as it will be connected with your whole life. In MBA, it is of 2year course. You may pursue a specific field such as HR, banking and finance, marketing and etc. You can apply in MNCs and you can start with your startup as well. Both are good courses and good from individual perspectives. Please choose wisely.
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Q:   Can chartered accountants become investment bankers?

A:
Hi, You will need to complement a Chartered Accountancy degree with a CFA or MBA with a specialization in finance or an FRM degree to train oneself exclusively in finance. Having any of these degrees along with a CA degree makes you outrun the other candidates. The average base salary of a Chartered Accountant in India is INR 6.25 LPA compared to INR 11.9 LPA for an Investment Banker. There is no direct entrance for a chartered accountant to be Investment Bankers. But as a matter of fact, a CA can become good Investment bankers due to their exclusive study of finance, equity market, debt market, capital market, IPO, securitization, Mergers & Acquisitions, Valuation technique etc.
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ICAI Exam 2024 Dates & Schedule

Take a look at the table below for the complete schedule of CA Foundation 2024 exam

DatesUpcoming Exam Dates

24 Dec '24

CA Foundation Mock Test - Series 1 Paper 4

ONGOING

31 Dec '24

CA Foundation Mock Test - Series 2 -Paper 1

02 Jan '25

CA Foundation Mock Test - Series 2 -Paper 2

03 Jan '25

CA Foundation Mock Test - Series 2 - Paper 3

04 Jan '25

CA Foundation Mock Test - Series 2 - Paper 4

12 Jan '25

CA Foundation Paper I Jan 2025

16 Jan '25

CA Foundation Paper 2 Jan 2025

DatesPast Exam Dates

23 Dec '24

CA Foundation Mock Test - Series 1 Paper 3

21 Dec '24

CA Foundation Mock Test - Series 1 Paper 2

20 Dec '24

CA Foundation Mock Test - Series 1 Paper 1

CA Foundation Exam Highlights

ICAI CA is a professional course which allows candidates to take up Chartered Accountancy as a profession. It pertains to basics of accounting and taxation. Given below is the table indicating key highlights of the ICAI Foundation CA exams and course:

ICAI CA Foundation Exam Features

Details

Exam Name

ICAI CA Foundation Exam

Conducting Body

Institute of Chartered Accountants of India

Exam Level

National

Exam Frequency

Thrice a year

Exam Mode

Offline and Online

Exam Duration

Three hours

Language

English

Exam Purpose

Training and certifying Chartered Accountants in India

Course Offered

Chartered Accountancy 

No. of Test Cities

194 cities in India and 8 cities abroad

Exam Helpdesk No.

1800 419 2929

Exam Website

icaiexam.icai.org

ICAI CA exams and courses

ICAI CA process

Also Read: ICAI CA Foundation 2025 Important Dates

Q:   How do I prepare for the ICAI CA exam?

A:
For the chartered accountant exam, the very first suggestion which I would like to give you is to be determined towards your objective. Always do smart study rather than doing extra work which does not contribute to your achievement. 1. You should sincerely study the study material provided by the institute in each of the subjects since most of the questions in the examinations are concepts based and all the concepts are being cleared in the study material. 2. You need to solve as much as past papers possible to get an idea of the paper pattern and level of exam. 3. Refer to the institute's website for the mock exams which represent the actual examination based on the syllabus. 4. You need not to study from any extra book except that of the institute since it is sufficient to help you score good marks and get deep knowledge. 5. Make a study planner and do the efforts accordingly. You can also refer Shiksha. Com website for more information about the CA exam. Exam page- (https://www.shiksha.com/accounting-commerce/accounting/icai-exam). .
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Q:   What is the exam pattern for the ICAI CA?

A:
ICAI CA exam pattern: Name of the exam: CA Foundation, earlier known as CA CPT (Common Proficiency Test) Conducting Body: The Institute Of Chartered Accountants of India (ICAI) Mode of exam: Offline Frequency: Twice a year, May (or June), November (or December) Level of exam: National level of difficulty: Easy to Moderate Question paper (s): The CA Foundation exam includes four papers: Paper 1 - Principles and Practice of Accounting Paper 2 - Business Laws and Business Correspondence and Reporting. Paper 3 - Business Mathematics, Logical Reasoning, and Statistics Paper 4 - Business Economics and Business and Commercial Knowledge Duration of the question papers: Papers- 1 and 2 will be of 3 hours Papers- 3 and 4 will be of 2 hours Question Type Papers- 1 and 2 - Subjective Papers- 3 and 4 - Objective Marks: Each paper will be 100 marks. Total marks: 400 Marking scheme: For subjective (Paper 1 and 2) - NO negative marking For objective papers (Paper 3 and 4) - a mark will be deducted for every wrong answer Medium of exam: English or Hindi except for Paper 2 (section b which will be in English only). For more information, you may visit the Shiksha ICAI CA exam page. (https://www.shiksha.com/accounting-commerce/accounting/icai-exam-pattern). I hope this will help you.
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Q:   How is CA exam evaluated by the ICAI?

A:

The ICAI follows a fair method of evaluation of exam papers of candidates. Be it CA Foundation, CA Intermediate or CA Final exam papers, the ICAI checks the paper on merit of the arguments made. In theory paper, the points are given on language of the answer, clarity of the argument and presentation. In practical papers, marks are awarded if the answer is supported by working notes. If the answer is presented well, clearly in tabular format with working notes (showing calculation), it is sure to get marks. Students say that working notes help in getting grace marks.

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Q:   What is the mode of application submission for CA exams?

A:

Online application forms are accepted for CA examinations. Only the exam agency's official website may be used by candidates to complete and submit their ICAI CA exam forms. The exam form is only hosted by the ICAI on their website. In order to prevent fraud, candidates must refrain from completing the exam form using any other method or platform. Students need to have active Self-Service Portal login credentials in order to complete the CA Foundation test form (SSP). Moreover, candidates need to have a current course registration. The registration has to be revalidated if its validity has expired.As necessary, complete the following details: Examination (Final: Old and New, Intermediate: IPC-ATE_Old, Intermediate: New, and Foundation). 

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ICAI CA Foundation Eligibility Criteria 2025

CA Foundation course can be pursued after Class 12. The preferable stream of education is Commerce. Candidates seeking admission to the CA Foundation programme need to fulfil the course-wise eligibility criteria as mentioned below: 

CA Foundation Eligibility Criteria

  • Candidates who have completed Class 12 or equivalent examination from the Central or State Board of Education.
  •  Candidates who have:
    • Registered with Board of Studies on or before 30 June of the CA Foundation examination year
    • Changed to CA Foundation Course with Board of Studies of ICAI on or before September 7 of the examination year.

Also Read: ICAI CA eligibility criteria 2025

Q:   How can I choose my test city for CA exam?

A:

The ICAI CA test centres are available in more than 180 Indian cities for applicants to choose from. To express their preferences, they may select a maximum of three cities. They are able to rank those cities from top to bottom. If there are enough seats available, the test center's location will initially be determined by the candidate's preferred city. The allocation will then be taken into consideration for the next preferred city if the seats in the intended first city are already taken.

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Q:   What is the syllabus for the ICAI CA Exam?

A:
CA Foundation Course Syllabus: CA Foundation Paper-1: Principles and Practice of Accounting Module 1; Chapter 1: Theoretical Framework Chapter 2: Accounting Process Chapter 3: Bank Reconciliation Statement Chapter 4: Inventories Chapter 5: Concept and Accounting of Depreciation Chapter 6: Accounting for Special Transactions Module 2: Chapter 7: Preparation of Final Accounts of Sole Proprietors Chapter 8: Partnership Accounts Chapter 9: Financial Statements of Not-for-Profit Organizations Chapter 10: Company Accounts CA Foundation Paper-2: Business Laws and Business Correspondence and Reporting Paper 1 Sec A: Business Laws Chapter 1: The Indian Contract ACT 1872 Chapter 2: The Sale of Goods ACT 1930 Chapter 3: The Indian Partnership ACT 1932 Chapter 4: The Limited Liability Partnership ACT 2008 Chapter 5: The Companies ACT 2013 Paper 2 Sec B: Business Correspondence and Reporting Chapter 1: Communication Chapter 2: Sentence Types and Direct-Indirect, Active-Passive Speech Chapter 3: Vocabulary Chapter 4: Comprehension Passages Chapter 5: Note Making Chapter 6: Introduction to Basics of Writing Chapter 7: Precis Writing Chapter 8: Article Writing Chapter 9: Report Writing Chapter 10: Writing Formal Letters and Official Communication Chapter 11: Writing Formal Mails Chapter 12: Resume Writing Chapter 13: Meetings CA Foundation Paper-3: Business Mathematics, Logical Reasoning, and Statistics Part A: Business Mathematics Chapter 1: Ratio and Proportion, Indices, Logarithms Chapter 2: Equations and Matrices Chapter 3: Linear Inequalities Chapter 4: Time Value of Money Chapter 5: Basic Concepts of Permutations and Combinations Chapter 6: Sequence and Series - Arithmetic and Geometric Progressions Chapter 7: Sets Functions, and Relations Chapter 8: Basic Concepts of Differential and Integral Calculus Part B: Logical Reasoning Chapter 9: Number Series, Coding and Decoding, and Odd Man Out Chapter 10: Direction Tests Chapter 11: Seating Arrangements Chapter 12: Blood Relations Chapter 13: Syllogism Part-C: Statistics Chapter 14: Statistical Description of Data Chapter 15: Measures of Central Tendency and Dispersion Chapter 16: Probability Chapter 17: Theoretical Distributions Chapter 18: Correlation And Regression Chapter 19: Index Number and Time Series For complete syllabus details, you may visit the Shiksha ICAI CA syllabus exam page. (https://www.shiksha.com/accounting-commerce/accounting/icai-exam-syllabus). I hope this will help you.
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Q:   Can I change my test city after submitting the CA exam form?

A:

Yes, candidates can change their test city preference after submitting the CA exam form but they can do so only when the examination authority opens the form correction window. The form correction facility is opened for 2-3 days in every exam phase.We do not accept manual requests for changing exam center, group, or medium. To make any corrections or modifications, you must submit an application online. This digital option is available exclusively to candidates who originally filled out their exam application forms online. Candidates can edit their examination city, group and medium by logging into their ICAI accounts. No other field of the CA exam form is editable.

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Q:   What is question paper observation in CA exams?

A:

Question paper observation is a process through which candidates can raise query with the ICAI examination authorities regarding the question paper for the exam they have appeared for. The process usually starts from the next day of the examination and candidates have to submit their observation via email. No fee is charged for the same. Dates of submission of question paper submission vary for CA Foundation, CA Inter and CA Final exams.

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What is the ICAI CA Foundation Exam Process?

ICAI CA Foundation exam process includes online registration, study duration, admit card download and appearing for the exam. Once the candidate clears Foundation level, they move to CA Intermediate or CA Inter level. Given below is the brief overview of CA exam process.

Step 1: Apply for CA Foundation course

Candidates have to register for the CA Foundation course at the ICAI website and after completing the stusy duration, fill the exam form. Those who have registered previously can use existing login to fill the CA Foundation exam form. CA Foundation exam is now conducted in three phases - June, September and December.

Also Read: 

Step 2: Download ICAI CA Foundation Admit Card

The CA Foundation admit card is released online about fifteen days before the exam schedule at eservices website of the ICAI. Candidates have to download their ICAI CA Foundation admit cards to be able to appear in the exams.

Also Read: ICAI CA Foundation admit card 2025

Step 3: Appear for CA exams

CA Foundation exam is conducted at designated examination centres in online mode on scheduled dates.The examination centres are alloted to students as per the preference mentioned in the exam form. Candidates have to appear for all the papers of CA Foundation exam to clear the level.

Also Read:

Step 4: Download CA result and register for CA Intermediate

The CA result for Foundation is released about a month after the exam. Candidates clearing CA Foundation course have to register for CA Intermediate course. Those who do not clear the course level, have to re-register and appear for the exam in the next phase.

Also Read: ICAI CA Foundation result

ICAI CA Foundation Exam Fees 2025

The CA Foundation exam fee can be paid at the time of application online by using VISA or MASTER or MAESTRO Credit / Debit Card / Rupay Card / Net Banking / Bhim UPI. There is late fee of INR 600, for exam form submission.

CA Foundation Exam Fees

For Indian Centre(s)

INR 1,500

For Overseas Centre(s) – Excluding Kathmandu Centre

USD 325

For Kathmandu (Nepal) Centre

INR 2,200

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Q:   How many attempts are allowed in CA course?

A:

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. 

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Q:   Who prescribes the CA exam pattern?

A:

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.

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Q:   What is the fees for CA Foundation course?

A:

The fees for registration of CA Foundation course is INR 9,000 for single group and the exam fee is INR 1500. Candidates have to pay the CA exam fee at the time of form submission. They must do so before the deadline set for the CA Foundation exam of a particular phase to avoid penalty of late fee of INR 600. The fee is non-refundable. The fee payment is to be done through credit card, debit card or net banking. Unless the fee is paid, the course or exam application form will not be submitted. Upon successful payment of fees, candidate will receive the intimation.

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Q:   What is the passing mark in CA courses?

A:

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.

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ICAI CA Foundation Exam 2025 Contact Information

http://www.icai.org.in/

The Institute of Chartered Accountants of India
(Set up by an Act of Parliament)
A-29, First Floor,
Administrative Block, ICAI Bhawan
Sector-62, Noida(U.P.), P.C.-201301
E-mail: ccbcaf@icai.org
Phone No. : 0120-3045994 (Direct)

FAQs Related to ICAI CA Foundation Exam 2025

Check Here Frequently Asked Questions (FAQs) related to Chartered Accountancy or ICAI CA Foundation:

Q:   Can chartered accountants (ICAI) become CEOs of companies?

A:
Hi, Thanks for A2A. Yes CAs are most eligible to become CEOs. There are many in public and private sectors like Mr Rameswar Thakur, Mr. Kumar Mangalam Birla, Mr. Shekhar Kapoor and many more CAs are CEOs. The training and experience gained through CA route are very helpful when stepping up to CEO position.But being CEO is not an easy job. It requires extra qualities like people management, managerial skills e.t.c. As pointed out in the earlier answer a CEO must be a clear visionary, an excellent communicator and most importantly a good strategist. Doing CA does give you the opportunity and the qualification to take up the job. Let me give you few examples : Kumar Mangalam Birla : CA Kumar mangalam birla is the Chairman of the Aditya Birla Group, one of the largest conglomerate corporations in India. Naina Lal Kidwai : She is currently the Group General Manager and Country Head of HSBC India. She is the Former President of the Federation of Indian Chambers of Commerce and Industry (FICCI). Government of India honoured her with PADMA SRI.
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Q:   What is the ICAI CA Exam?

A:
The Institute of Chartered Accountants of India exam, also known as the Chartered Accountant exam, is conducted by the ICAI for aspirants of the Chartered Accountancy profession in India. As per the UGC (University Grants Commission), a Chartered Accountant qualification is treated as equivalent to a postgraduate degree. The exam is conducted at three different levels as per the Chartered Accountant courses. To be certified as a Chartered Accountant, candidates must clear all course levels. There are three levels in the Chartered Accountant course. Given below are the Chartered Accountant courses in order of first to third: 1- Chartered Accountant Foundation course examination (four papers). 2- Chartered Accountant Intermediate examination (eight papers based on New Syllabus and eight papers based on Old Syllabus). 3- Chartered Accountant Final examination (eight papers based on New Syllabus and 8 papers based on Old Syllabus). For more information, you may visit the Shiksha ICAI CA Exam page. (https://www.shiksha.com/accounting-commerce/accounting/icai-exam). I hope this will help you.
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Q:   When can I pay the fee for the CA exam since I missed the deadline for the current one?

A:

You will have to wait until the following exam cycle to apply if you missed the deadline for paying the exam fee for the current CA exam cycle. The local accounting body in your nation (ICAI in India, for example) sets the exam schedule. The CA exams are normally held twice a year, in May and November. 

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Q:   What are the eligibility criteria for ICAI CA?

A:
ICAI CA Eligibility Criteria: 1- CA Foundation Eligibility Criteria: Students who have passed Class 10+2 or equivalent examination from the Central or State Board of Education before the examination. Registered with the Board of Studies on or before 30 June of the examination year 2023. Changed to CA Foundation Course with Board of Studies of ICAI on or before September 7 of the examination year. 2- CA Intermediate Eligibility Criteria: Students have passed the Foundation examination or equivalent examination. Students 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 an Intermediate (IPC) Course or ATC (Accounting Technician Course). Students who have completed graduation or post-graduation in any stream from a recognised institute in India. For more information, you may visit the Shiksha ICAI CA eligibility page. (https://www.shiksha.com/accounting-commerce/accounting/icai-exam). I hope this will help you.
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