ICAI New Exam Pattern for January 2026 Latest Updates | New Scheme Exam Pattern | CA Final Inter & Foundation
The Institute of chartered accountants of India has released the new exam scheme for CA Final, Intermediate and Foundation for January 2026 onward attempts.
S.No. | Important Dates for ICAI New Scheme | Date/ Attempt |
1. | Last date for Registration in Intermediate and Final Courses under Existing Scheme | May 1, 2025 for the Intermediate course and September 1, 2025 for the Final course |
2. | Last date of commencement of three years Practical Training | July 1, 2023 |
3. | Last date for Registration in Foundation under Existing Scheme | September 1, 2025 |
4. | Date of commencement of Registration and Conversion in Intermediate and Final Courses under New Scheme | November 3, 2025 |
5. | Date of commencement of two years uninterrupted Practical Training | June 30, 2025 |
6. | Date of commencement of Registration and Conversion in Foundation Course under New Scheme | - |
7. | Last Intermediate and Final Examination under Existing Scheme | November 2023 |
8. | Last Foundation Examination under Existing Scheme | - |
9. | First Intermediate and Final Examination under New Scheme | January 5 to 17, 2026 |
10. | First Foundation Examination under New Scheme | January 18 to January 24, 2026 |
Significant Changes in New Scheme for January 2026
- ICAI has completely changed the pattern of Exams under the new scheme; the number of exams is also reduced from 8 to 6 for CA Intermediate and CA Final.
- MCQs are also introduced in all CA Intermediate and CA Final subjects.
CA Intermediate January 2026 New Exam Pattern
Major changes are expected in CA Intermediate Accounting and Auditing with introducing of a code of ethics in CA Inter Auditing.
| CA Intermediate | Subjective | Objective |
Paper 1 | Advanced Accounting | 70 Marks | 30 Marks |
Paper 2 | Corporate Laws | 70 Marks | 30 Marks |
Paper 3 | Cost and Management Accounting | 70 Marks | 30 Marks |
Paper 4 | Taxation | 70 Marks | 30 Marks |
Paper 5 | Auditing and Code of Ethics | 70 Marks | 30 Marks |
Paper 6 | Financial Management | 35 Marks | 15 Marks |
Strategic Management | 35 Marks | 15 Marks |
CA Course Duration Under new Course January 2026
Significant development comes in the period of CA Articleship, which is three years in the existing scheme and has been reduced to 2 years under the New scheme for January 2026 onwards. The total course duration is 42 months from 48 months in the new scheme.
CA Final January 2026 Subjects and New Exam Pattern
| CA Final | Subjective | Objective |
Paper 1 | Financial Reporting | 70 Marks | 30 Marks |
Paper 2 | Advanced Financial Management (AFM) | 70 Marks | 30 Marks |
Paper 3 | Advanced Auditing and Professional Ethics | 70 Marks | 30 Marks |
Paper 4 | Multi-disciplinary case study with Strategic Management | 70 Marks | 30 Marks |
Paper 5 | Direct Tax Laws and International Taxation | 70 Marks | 30 Marks |
Paper 6 | Indirect Tax Laws | 70 Marks | 30 Marks |
Negative Marking for CA Final and Intermediate New Scheme
There is no negative marking for CA Final and Intermediate New Course Syllabus as per ICAI notification
CA Final, Intermediate and Foundation Students of Existing Scheme
- It will no longer be continued after September 1, 2025; students whose exams are in January 2026 should start preparing per the new ICAI scheme.
- The last Date to Register for CA Foundation January 2026 Exam is September 1, 2025. Exams will be conducted under the existing scheme only.
- The last date to register for CA Inter and Final for January 2026 is May 1, 2025 . Exams will be conducted under the existing scheme only; after November, students will be automatically shifted into the new scheme.
- Registration for CA Foundation for January 2026 attempt will start and last for September 1, 2025. Business correspondence & Reporting in Paper 2 and Business commercial knowledge in Paper 4 is removed under the new scheme of the CA Foundation.
Passing Criteria for CA Foundation, Intermediate and Final under the new course January 2026 onwards
There is a new change in the exemption criteria under the new scheme. Now ICAI will treat exempt papers (scored 60+ marks) as permanently passed papers. Students need to achieve 50% individually in the rest of the papers. Students can also surrender the exemption under the new scheme of ICAI.
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