CA Exam Dates: Foundation, Final, Intermediate, Results 2023

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Sounak Banerjee

Associate Content Manager

CA Exams include CA Foundation, CA Intermediate and CA Final. ICAI or Institute of Chartered Accountants of India conducts all the CA Exams. Students get to become a Chartered Accountant after clearing all the 3 levels of CA Exams. 

CA Exams for CA Foundation take place twice a year. CA Foundation Entrance Exam takes place during the months of May and November. CA Intermediate Exam takes place in the month of December and takes place once a year. CA Final exam also takes place once a year which is in the month of December. Chartered accountancy is a professional certification course where students become chartered accountants. 

CheckHow to become a Chartered Accountant?

CA Foundation Exam for May, 2023 will take place on June 24, 26, 28 and 30, 2023 and the last date to register was January 1, 2023.  The results for Foundation Exam in the December cycle will be released around 8-9th February 2023.

CA Inter Exam for May 2023 will take place in 2 groups. Group 1 Exam will take place on  May 3, 6, 8 and 10, 2023. Group 2 Exam will take place on May 12, 14, 16 and 18, 2023.

The Results of the CA Final Exam for November which took place between Nov 1, 2022 to Nov 16, 2022 was released on January 10, 2023. The CA Final exam for May 2023 will take place between May 2, 2023 to May 17, 2023.     

ICAI Exam

ICAI Full Form is the Institute of Chartered Accountants of India. ICAI Exam takes place twice in a year. ICAI conducts exams for CA courses at three levels which are CA Foundation, CA Intermediate and CA Final. 

ICAI was established on July 1, 1949 after a bill was passed in the Parliament of India. ICAI is the body that regulates all CA Institutes in India. ICAI is the second largest Financial Organisation in the world. 

Check: What does a CA do?

CA Exam Eligibility

The eligibility depends on the level of CA Exam the student is applying for. The eligibility criteria for CA Foundation is basic but with higher levels the eligibility criteria also rises.

CA Course CA Eligibility Criteria
CA Foundation Course Candidates who have passed Class 12 or equivalent examination from Central or State Board of Education before the examination. In addition, candidates who have:
  • Registered with the Board of Studies on or before 30 June of the examination year
  • Changed to CA Foundation Course with Board of Studies of ICAI on or before September 7 of the examination year.
CA Intermediate Course
  • 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 recognized institute of India
CA Final Course
  • The candidate who have passed the Intermediate examination or Professional Education Examination – II/PCC/IPCC, are eligible to apply for the Final exam
  • They must also have completed 3 years or 3½ years or must be due to complete, as the case may be, of article training as on the date of filling the form
  • For PE-II stream students and PE-II stream students converted to IPCC – Also, they must be serving the last twelve months of articled training including excess leave, if any, and due to complete 3 years on or before October 31 of the examination year.
  • For PCC stream students – The candidate must be serving the last six months of articled training including excess leave if any, and due to complete 3½ years on or before 30th April of the examination year
  • For Intermediate IPCC students – The candidate must be serving the last six months of training including excess leave if any, and due to complete 3 years on or before 30 April of the examination year.
  • For students converted from PE-II to PCC as well as for students converted from PE-II to PCC and then to IPCC – The candidate must be serving the last twelve months of training including excess leave if any, and due to complete 3½ years articles on or before October 31 of the examination year.
  • Candidates who have taken termination are advised to re-register for the balance period of training

Check: CA Syllabus

CA Foundation Eligibility

Students need to pass class 12 or equivalent from a recognized board in order to be eligible for the CA Foundation course. In addition to passing the class 12 students must register with the Central or State Board of Education before the examination. 

CA Intermediate Eligibility

  • Students must clear CA Foundation Examination.
  • Students who registered themselves under the syllabus of paragraph 2 or 2A of Schedule B.
  • 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 recognized institute of India

CA Final Eligibility

  • Students must clear CA Foundation and CA Intermediate. 
  • Students must go through an Advanced Integrated Course on Information Technology and Soft skills (AICITSS) that is for 4 weeks. 

CA Foundation Exam

CA Foundation Course was known as CPT or Common Proficiency Test and is the most well known CA exam. CA Foundation Syllabus consists of topics like Principles and Practice of Accounting, Business Laws And Business Correspondence & Reporting, Business Mathematics, Logical Reasoning And Statistics, Business Economics and Business & Commercial Knowledge etc

CA Foundation: Important Dates

Particulars

May Dates (Released)

November/December Dates

Commencement of application

February 3, 2023

January 2, 2023 (Open)

Last date to register with the Board of studies (BOS)

February 3, 2023

July 1, 2023

Availability of exam form

February 2023

September 14, 2023

Deadline for filling the exam date without a late fee

February 24, 2023

October 4, 2023

Deadline for filling CA foundation exam form 2023 with late fee (of Rs. 600)

March  2023

October 9, 2023

CA Foundation 2023 exam form reopened To be Announced -

Correction window

March 4 to 10, 2023

October 8, 2023 to October 13, 2023

Availability of admit card

June 2023

To be Notified

CA Foundation 2023 exam date

June 24, 26, 28 and 30, 2023

December 14, 2023 – Dec 20, 2023

Announcement of CA Foundation result

August 10, 2023

To be Notified

CA Foundation: Marking Scheme

Particulars Details
Total Marks 100
Time 3 Hours
For Right Answer +1
For Wrong Answer -0.25
Pass Mark 50%

CA Foundation Result

Students have various options to get their CA foundation Result. Students can get CA Foundation Result by SMS, Mail or through Online mode. 

  • CA Foundation Result through SMS: Student will need to send CAFND (Space)XXXXXX (where XXXXXX is the six-digit Foundation examination roll number of the candidate)
  • CA Foundation Result through Mail: Students need to login with email id and password then apply for email registration.
  • CA Foundation Result through Online mode: After going on the website the student must give their name and admit card number. 

The CA foundation Results are expected to be released by February 2023. 

CA Intermediate Exam

The CA Intermediate Exam takes place after completing the CA Foundation Exam. Students must clear CA Foundation in order to sit for CA Intermediate exam. 

CA Intermediate: Important Dates

Particulars

May 2023 Dates

November/December Dates

Last date to register with the Board of studies (BOS)

November 1, 2023

March 1, 2023

Availability of exam form

February 3, 2023

August 10, 2023

Deadline for filling the exam form without late fee

February 23, 2023

September 7, 2023

Deadline for filling CA Intermediate exam form 2023 with late fee (of Rs. 600)

March 3, 2023

September 10, 2023

Re-opening of exam form - -

Correction window

March 4 to March 10, 2023

September 8, 2023 - September 13, 2023

Availability of admit card

10 days before exam

To be Notified

CA Intermediate 2023 exam date (Released)

Group I- May 03, 06, 08, and 10, 2023

Group II- May 12, 14, 16 and 18, 2023

Group I - November 2, 4, 6 and 9, 2023

Group II - November 11, 13, 15 and 17, 2023

Announcement of CA Intermediate result

July 2023

 January 10, 2023. 

CA Intermediate: Marking Scheme

Particulars Details
No of Papers 8
Full Marks 800
Question Type Objective
Negative Marking Nil
Languages Hindi and English
Time for each paper 3 Hours

CA Intermediate Result

Students will need to visit the ICAI website and choose the result link for CA intermediate. Students will need to give their registration number, roll number and PIN Number. After providing the captcha the result will be displayed. 

CA Intermediate Result 2023 is yet to be released. 

CA Final Exam

CA Final is the last stage of CA Exams. Students after clearing this level become a chartered accountant. The student must also need to complete 2 years and 6 months of practical training in order to become a CA. 

CA Final: Important Dates

Particulars

May/June Dates

November/December Dates

Commencement of application

February 3,  2023

January 2, 2023 (Open)

Last date to register with the Board of studies (BOS)

July 1, 2023

January 1, 2023

Availability of exam form

August 10, 2023

February 3, 2023

Deadline for filling the exam date without late fee

September 7, 2023

February 23, 2023

Deadline for filling CA Final exam form 2023 with late fee (of Rs. 600)

September 10, 2023

March 03, 2023

Reopening of CA Final exam form - -

Correction window

September 8, 2022 to September 13, 2023

March 04 - March 10, 2023

Availability of admit card

April 2023

To be Notified

CA Final 2023 exam date

Group I - November 1, 3, 5 and 7, 2023

Group II - November 10, 12, 14 and 16, 2023

Group I- May 02, 04, 07, and 09, 2023

Group II- May 11, 13, 15 and 17, 2023

Announcement of CA Final result

January 10, 2023

To be Announced

CA Final: Marking Scheme

CA Final Paper 1: Financial Reporting Exam pattern

Particulars Details
Total Marks 100
Duration 3 hours
Language English/ Hindi
Number of Questions Asked 5 questions to be answered from 6
Types of Question Subjective type of question

CA Final Paper 2: Strategic Financial Management Exam Pattern

Particulars Details
Total Marks 100
Duration 3 hours
Language English/ Hindi
Number of Questions Asked 5 questions to be answered from 6
Types of Question Subjective types of question

CA Final Paper 3: Advanced Auditing and Professional Ethics Exam pattern

Particulars Details
Total Marks 100
Duration 3 hours
Language English/ Hindi
Number of Questions Asked 30 MCQ questions in part 1, and 5 questions to be answered from 6, in part 2.
Assessment Pattern 30:70
Types of Question Both subjective and objective type of question

CA Final Paper 4: Corporate and Allied Laws Exam pattern

Particulars Details
Total Marks 100
Duration 3 hours
Language English/ Hindi
Number of Questions Asked 30 MCQ questions in part 1, and 5 questions to be answered from 6, in part 2.
Assessment Pattern 30:70
Types of Question Both subjective and objective type of question

CA Final Paper 5: Strategic Cost Management and Performance Evaluation Exam pattern

Particulars Details
Total Marks 100
Duration 3 hours
Language English/ Hindi
Number of Questions Asked Candidates have to answer 5 questions out of 6
Types of Question Subjective type question

CA Final Paper 6A: Risk Management Exam pattern

Particulars Details
Total Marks 100
Duration 4 hours
Language English/ Hindi
Number of Questions Asked 30 MCQ questions in part 1, and 4 questions to be answered from 5, in part 2.
Assessment Pattern 30:70
Types of Question Both objective and Subjective

CA Final Paper 6B: Financial Services and Capital Markets

Particulars Details
Total Marks 100
Duration 4 hours
Language English/ Hindi
Number of Questions Asked 30 MCQ questions in part 1, and 4 questions to be answered from 5, in part 2.
Assessment Pattern 30:70
Types of Question Both objective and Subjective

CA Final Paper 6C: International Taxation Exam pattern

Particulars Details
Total Marks 100
Duration 4 hours
Language English/ Hindi
Number of Questions Asked 30 MCQ questions in part 1, and 4 questions to be answered from 5, in part 2.
Assessment Pattern 30:70
Types of Question Both objective and Subjective

CA Final Paper 6D: Economic Laws Exam pattern

Particulars Details
Total Marks 100
Duration 4 hours
Language English/ Hindi
Number of Questions Asked 30 MCQ questions in part 1, and 4 questions to be answered from 5, in part 2.
Assessment Pattern 30:70
Types of Question Both objective and Subjective

CA Final Paper 6E: Global Financial Reporting Standards Exam pattern

Particulars Details
Total Marks 100
Duration 4 hours
Language English/ Hindi
Number of Questions Asked 30 MCQ questions in part 1, and 4 questions to be answered from 5, in part 2.
Assessment Pattern 30:70
Types of Question Both objective and Subjective

CA Final Paper 6F: Multidisciplinary Case Study Exam pattern

Particulars Details
Total Marks 100
Duration 4 hours
Language English/ Hindi
Number of Questions Asked 30 MCQ questions in part 1, and 4 questions to be answered from 5, in part 2.
Assessment Pattern 30:70
Types of Question Both objective and Subjective

CA Final Paper 7: Direct Tax Laws and International Taxation Exam pattern

Particulars Details
Total Marks 100
Duration 3 hours
Language English/ Hindi
Number of Questions Asked 30 MCQ questions in part 1, and 5 questions to be answered from 6, in part 2.
Assessment Pattern 30:70
Types of Question Both objective and Subjective

CA Final Paper 8: Indirect Tax Laws Exam pattern

Particulars Details
Total Marks 100
Duration 3 hours
Language English/ Hindi
Number of Questions Asked 30 MCQ questions in part 1, and 5 questions to be answered from 6, in part 2.
Assessment Pattern 30:70
Types of Question Both objective and Subjective

CA Final Result

CA Final Result will be released in the second week of February 2023. Students will be able to check their results by login on to icaiexam.icai.org, icai.org. 

CA Exams: FAQs

Ques. How many entrance exams are there for CA?

Ans. There are three CA entrance exams, including CA Foundation exam, CA Intermediate exam and CA final exam.

Ques. Is the CA entrance exam easy?

Ans. The CA entrance exam isn’t very hard. Candidates who have completed their 12th exams successfully, will be able to do well in the CA entrance exams.

Ques. What if I fail in CA Inter?

Ans. If the CA applicants fail in the final exams of the CA, the candidate can reappear for the CA final exams in their next attempt. The number of attempts doesn’t matter here. The only thing that matters is that candidates need to clear all the three phases.

Ques. Why do students fail in CA?

Ans. There are numerous students who fail in the CA exam. The significant reason behind this is that they don’t give much value to the theory in the practical subject. Right amount of theory preparation in the practical subjects is certainly necessary.

Ques. How many CA final attempts?

Ans. The CA final course i s valid for 5 years, and the total number of attempts for this course is 10.

Ques. Does Attempt matter in CA?

Ans. Attempts in CA primarily don't matter. Whether you do it in one time, or the 10th time, if you clear the exams, you are designated as a CA.

Ques. How many subjects are there in CA?

Ans. The CA program consists of a total of 7 subjects, with 100 marks each.

Ques. Who is eligible for the CA exam?

Ans. To fulfil the CA eligibility criteria, candidates need to complete their bachelor's or masters from commerce stream with a minimum of 50 to 60% cut off marks

Ques. Can we study CA at home?

Ans. Definitely. Preparation for the CA exams can be taken in home itself, without coaching. Candidates need to practice the questions on a daily basis, and it would be great if they solve sample papers and have them checked by an expert.

Ques. Who is the youngest CA?

Ans. Nischal Narayanam is the youngest chartered accountant in India.

Chartered Accountancy : 5 answered questions

VIEW ALL

Ques. Which is the better option: SRCC or to pursue CA after standard 12?

● Top Answer By Swati Sinha on 11 Jan 22

Ans. According to the reviews online, SRCC is a much more reliable option than to pursue CA right after your class 12. Here are some things that will be better if you choose SRCC: SRCC will play a major role in developing your personality. CA tends to limit your learning and knowledge to only classes and studies. But SRCC will give you a chance to explore and learn various industry related things. SRCC will give you proper training which will be relevant when you join the industry. Studying in a college is basically like working in a professional environment. You have to maintain punctuality and prioritize your work. Lastly, even if you are unsure about studying CA, studying in a college will give you clarity. Therefore, it is suggested that you opt for SRCC rather than rushing with the stress of being a CA.Read more
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Ques. How are the placement opportunities for Chartered Accountants/ Finance Professionals at ISB (PGP) Hyderabad?

● Top Answer By Animesh Tripathi on 15 Feb 23

Ans. It is advised that you not rely on overly optimistic answers from admission consultants, enthusiastic alumni, or overpaid faculty regarding the opportunities for Chartered Accountants/ Finance Professionals at (ISB (PGP) Hyderabad.  Placements: Finance jobs are considered to include investment banking, private equity, venture capital, mergers and acquisitions, financial planning and analysis, equity research, credit rating, asset management, and tax and advisory services (by Big 4).  Faculty: The visiting faculty at the Mohali campus is highly engaged and humble, but the domestic faculty is deemed by a lot of students as incapable and arrogant, with one professor even coming to class drunk. Curriculum: The finance curriculum at ISB is well-designed and provided enough material and case studies to students. There are students who also take electives in Data Analytics in Finance and Introduction to FinTech and found the quality of these courses to be good. It is up to you to decide whom to believe. The information given is simply to provide you with an honest and factual account of the finance program at ISB Hyderabad and to caution anyone considering finance as a career path to not rely on overly optimistic or sugar-coated answers.Read more
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Ques. Which one is better after 12th commerce, doing IPM IIM Indore or doing Chartered Accountant?

● Top Answer By Saija Luthra on 12 Jan 23

Ans. Chartered Accountants and IPM from IIM Indore are not comparable because of their vastly different natures. You are advised to move toward the area of interest over here. IPM aims to develop each student holistically by helping him learn and excel in a variety of areas. Your presentation abilities improve, and your overall development is boosted. It has several different domains as its primary focus. A CA, on the other hand, is deeply involved in the accounting industry. To be clear, it's a correspondence course. After studying, you take your exams, then write your articles. Your course of action in this will determine only your personality development and presentation skills. You should choose between these two based on your area of interest.Read more
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Ques. Which will pay me better: CA or IPM IIM Indore?

● Top Answer By Anumita Mukharjee on 10 May 23

Ans. CA (Chartered Accountancy) and IPM (Integrated Program in Management) are two different career paths with different job prospects and salaries. CA is a professional degree in accounting and finance and is highly respected and has a well-salaried job in the industry.  A fresher Chartered Accountant in India can earn an average salary of around 7-8 lakhs per annum , and higher with more experience and expertise. On the other hand, IPM is a five-year program offered by IIM Indore that combines undergraduate and postgraduate studies in management. Graduates from this program are generally placed in management roles in various industries, with starting salaries averaging around 10-12 lakhs per annum , and increasing with experience. The final decision of which career path to pursue depends on your interests, skills, and career goals. Both CA and IPM offer excellent job opportunities and potential for growth. So, choose wisely, All the best buddy!Read more
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Ques. Is MBA better than CA?

● Top Answer By Sushmita Mukherjee on 29 Oct 20

Ans. MBA is offered as a 2 year full time program MBA in India. It is one of the most popular postgraduate courses in India. Admission in MBA is based on the CAT, XAT, CMAT, Gmat, etc. exams. The entire Chartered Accountant course takes 5 years for completion. Students have to go through a CPT (Common Proficiency Test) which will lead to the inclusion in ICAT (Indian Chartered Accountants Institute). The table given below shows a brief overview of both programs: Categories MBA CA Course Fee (approx.) 23 Lakh 1.85 Lakh Placement Percentage 100% 42.79% Highest CTC 70 LPA 50-70 LPA Average CTC 25.83 LPA 20 LPA Placements:  MBA Recruiting Companies -  The top recruiting companies include Deloitte, Accenture, Infosys, Capgemini, Citibank, ITC, Nestle, Saint Gobain, JP Morgan, Wipro, Microsoft, Phillips, Reliance, L&T, McKinsey & Company, Avendus, Asian Paints, etc. CA Recruiting Companies - The top recruiting companies include JP Morgan, KPMG, Deloitte, E&Y, Federal Bank, Lodha & Co., IDFC Bank, Luthra & Luthra, Citibank, Edelweiss, Morgan Stanley, etc. Admission:  Admission in MBA is based on the various entrance examinations like CAT, CMAT, SNAP, XAT, MAT and NMAT. CA admissions is based on the Common Proficiency Test (CPT), Intermediate (Integrated Professional Competence) Examination and a Final Examination. The amount invested in a CA is less compared to an MBA degree. Out of 100 only 3-5% of candidates are able to qualify with CA and get certified. 90-95% of candidates who opt for MBA courses end up getting good jobs with generous salary packages. So the demand of pursuing MBA is much higher in India than CA.Read more
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