The journey to becoming a Chartered Accountant (CA) is undoubtedly one of the most rewarding, yet challenging, paths you can take in India. With the ICAI New Scheme coming into effect from May 2024, several changes have been made to streamline the CA exam process, making it more efficient and accessible. Whether you're just starting your CA journey or preparing for your upcoming exam, this guide will ensure you're up-to-date with everything you need to know about CA 2026.
Updated CA 2026 Exam Schedule
The CA Foundation, Intermediate, and Final exams now follow a tri-annual exam cycle, except for CA Final, which remains bi-annual (twice a year) for 2026, though ICAI has started referencing a third attempt for CA Final to align with other levels.
CA Exam Dates (2026):
| Level | January 2026 | May 2026 | September 2026 |
| Foundation | Jan 18, 20, 22, 24 | May 14, 16, 18, 20 | Mid-September |
| Intermediate | Jan 6, 8, 10 (Group 1) / Jan 12, 15, 17 (Group 2) | May 3, 5, 7 (Group 1) / May 9, 11, 13 (Group 2) | Early September |
| Final | Jan 5, 7, 9 (Group 1) / Jan 11, 13, 16 (Group 2) | May 2, 4, 6 (Group 1) / May 8, 10, 12 (Group 2) | N/A |
Pro Tip: While Foundation and Intermediate are now held in January, May, and September, the CA Final exams remain on a bi-annual schedule (May and November) for the foreseeable future. The January 2026 attempt was a special transition/carry-forward window.
Revised Syllabus & Paper Structure
The New Scheme has streamlined the syllabus by reducing the number of papers at the Intermediate and Final levels. This allows for more focused specialization, reducing the overall burden on students while maintaining the rigor of the course.
CA Foundation (4 Papers):
- Paper 1: Accounting (100 Marks)
- Paper 2: Business Laws (100 Marks) Business Correspondence (BCR) removed
- Paper 3: Quantitative Aptitude (Maths, Logical Reasoning, Statistics)
- Paper 4: Business Economics Business & Commercial Knowledge (BCK) removed
CA Intermediate (6 Papers):
Group I:
- Advanced Accounting
- Corporate and Other Laws
- Taxation
Group II:
4. Cost and Management Accounting
5. Auditing and Ethics
6. Financial Management and Strategic Management (FM & SM)
CA Final (6 Papers):
Group I:
- Financial Reporting (FR)
- Advanced Financial Management (AFM)
- Advanced Auditing & Professional Ethics
Group II:
4. Direct Tax Laws
5. Indirect Tax Laws
6. Integrated Business Solutions (Multi-disciplinary case study with Strategic Management)
Crucial Update for CA Final: Integrated Business Solutions (Open-Book Exam)
CA Final Paper 6 is now officially titled Integrated Business Solutions. This is a multi-disciplinary case study that combines strategic management and real-world application, and it is an open-book exam. This paper will test your ability to apply theoretical knowledge to practical scenarios, making it one of the most crucial aspects of your final level preparation.
Eligibility Criteria: The "8-Month" Rule
The eligibility rules for CA 2026 have also undergone some important changes. Here’s a quick breakdown of what you need to know:
CA Foundation Route:
- Register after Class 10 and appear for the Foundation exam after Class 12. There are no minimum percentage requirements for registration.
Direct Entry Route (Graduates/Postgraduates):
- Graduates no longer start their articleship immediately. After registration, graduates must complete 8 months of study and pass both groups of Intermediate before beginning their 2-year articleship.
Articleship Duration:
- The duration of articleship is now 2 years (down from 3 years).
- Uninterrupted articleship: No leaves are allowed except for the permitted number of days (usually 24 days in total). Articleship can only begin after clearing both groups of Intermediate and completing the ICITSS (Information Technology and Orientation Program).
Exam Fees (Updated)
Here is the updated exam fee structure for CA 2026. Note that the fees are slightly adjusted to account for the New Scheme and the reduction in the number of papers:
CA Foundation:
- Registration Fee: 9,000
- Exam Fee: 1,500 (Flat fee)
- Total Fee: 10,500 (including prospectus and journal)
CA Intermediate:
- Registration Fee: 18,000 (for both groups)
- Exam Fee (both groups): 2,700
- Total Fee: 20,700 (both groups)
CA Final:
- Registration Fee: 22,000
- Exam Fee (both groups): 3,300
- Total Fee: 25,300 (both groups)
Late Fee: A late fee of 600 is applicable for students who miss the primary registration deadline.
Summary Checklist for CA 2026 Success
- Register on the SSP Portal: Do this at least 4–8 months before your exam cycle.
- Order ICAI Study Materials: Make sure you are using the New Scheme study material for accurate preparation.
- Complete ICITSS: Before starting your 2-year articleship.
- SPOM: CA Final students must complete Set A (Corporate & Economic Laws) and Set B (Strategic Cost & Performance Management) (mandatory), and Set C and Set D (elective).
Conclusion
With the ICAI New Scheme of Education and Training, CA 2026 has become more efficient and specialized. The introduction of the tri-annual exam pattern, reduced paper load, and shortened articleship period are designed to make the qualification process more manageable for students.
By staying updated with the latest changes, registering on time, and following a structured preparation plan, you’ll be well on your way to achieving your goal of becoming a Chartered Accountant in 2026!
FAQs
The CA New Scheme, effective from May 2024, brings changes to the CA qualification process. These include exams for Foundation and Intermediate being held three times a year, a reduction in the number of papers, and a shortened 2-year articleship period.
For CA Foundation and Intermediate, exams are held three times a year in January, May, and September. CA Final exams will remain bi-annual in May and November, although January 2026 was a special transition attempt. For May 2026, Foundation exams will be held from May 14 to May 20, Intermediate exams from May 3 to May 16, and Final exams from May 2 to May 17. The September 2026 exams will take place in mid-September for Foundation and early September for Intermediate.
The number of papers for Intermediate and Final has been reduced from 8 to 6. For CA Intermediate: - Group I: Advanced Accounting, Corporate and Other Laws, Taxation - Group II: Cost and Management Accounting, Auditing and Ethics, Financial Management and Strategic Management. For CA Final: - Group I: Financial Reporting, Advanced Financial Management, Advanced Auditing & Professional Ethics - Group II: Direct Tax Laws, Indirect Tax Laws, Integrated Business Solutions (open-book case study exam).
The articleship period has been reduced to 2 years, starting after clearing both groups of Intermediate and completing the ICITSS program. The articleship must be uninterrupted, meaning no leaves are allowed except for a few permitted days.
The exam fees for CA 2026 are as follows: - CA Foundation: ₹9,000 for registration and ₹1,500 for the exam, totaling ₹10,500. - CA Intermediate: ₹18,000 for registration (both groups) and ₹2,700 for the exam (both groups), totaling ₹20,700. - CA Final: ₹22,000 for registration and ₹3,300 for the exam (both groups), totaling ₹25,300. A late fee of ₹600 applies for missing the registration deadline.
To appear in the May 2026 exams, you must register by January 1, 2026. For the September 2026 exams, register by May 1, 2026, and for the January 2027 exams, register by September 1, 2026.
SPOM stands for Self-Paced Online Modules. For CA Final students, completing SPOM is mandatory before appearing for exams. There are four modules: Set A (Corporate and Economic Laws) and Set B (Strategic Cost & Performance Management) are mandatory, while Sets C and D are elective.
