CA exams in India are conducted by ICAI (Institute of Chartered Accountants of India). The Institute of Chartered Accountants of India (ICAI) is the national professional accounting body of India under the jurisdiction of the Ministry of Corporate Affairs , Government of India .  There are three levels under ICAI board to graduate CA. Students need to understand the exam pattern before giving the examination. This is a very important factor to any students. In this article we will be discussing the exam patterns of each level that students need to know.


CA Foundation

The name of this level examination is CA Foundation, earlier known as CPT (Common Proficiency Test). This is the first level examination under the ICAI board. This exam is conducted twice a year i.e. May and November and is a national level examination. The CA foundation will have 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

Paper 1 and paper 2 are of 3 hours each while paper 3 and paper 4 are of 2 hours each.

Out of 4 papers, paper 1 and 2 contains subjective questions and paper 3 and 4 contains objective questions. Paper 3 and 4 has got negative marking i.e. for every wrong answer 0.25 marks will be deducted.

Every paper contains 100 marks each with a total of 400 marks and student’s need to get 40% on each subject and 50% on aggregate to pass the Foundation examination.


CA Intermediate

Once the students passed the foundation level they are eligible to sit on the intermediate examination. There is also a direct route through which students can enroll directly to the Intermediate level (i.e. by passing graduate or post graduate with 55% marks on aggregate). The detail regarding this is posted in our previous article through which you can get every single detail.

At this level, students’ working knowledge is tested. It contains 8 papers divided into two groups.

Group I consists:


Paper 1: Accounting

Paper 2: Corporate and Other Laws

Paper 3: Cost and Management Accounting

Paper 4: Taxation

Group II consists:

Paper 5: Advanced Accounting

Paper 6: Auditing and Assurance

Paper 7: Enterprise Information Systems & Strategic Management

Paper 8: Financial Management & Economics for Finance

The students can appear for any group or both groups according to their choice.

The CA Inter exam pattern has been changed. Now it comprises objective-type questions with a weightage of 30% in Papers 2, 4, 6, and 7.

The remaining 70% weightage is of subjective type questions as same as earlier.

The objective-type questions follow the MCQ pattern and may be assigned one or more marks. There is not any negative marking for wrong answers.

Every paper consists of 100 marks each carrying a total of 800 marks and students need to get 40% on each subject and aggregate of 50% on each group to qualify the intermediate level.

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