CA Exams : Pattern, Dates, Eligibility, Papers for All Levels 2023

ca exams

What are CA Exams?

The Institute of Chartered Accountants of India (ICAI) administers the CA exams, often known
as ICAI exams, which are among the hardest exams in India. Three levels—Foundation,
Intermediate, and Final—make up the CA examination. Students who pass these three tests will
receive ICAI memberships and become CAs. These tests are given twice a year, once in May and
once in November.
The May 2023 session of the CA examinations will begin on May 2nd for the Final level and
May 3rd for the Inter level. The dates for the CA May 2023 exams are shown below for all
● Dates for the 2023 CA Foundation Exams are June 24, 26, 28, & 30.
● Exam dates for the CA Inter programme: The CA Inter Group 1 exam will be held on
May 3, 6, 8, and 10, 2023. Additionally, the tests for CA Inter Group 2 will be held on
May 12, 14, 16, and 18 of 2023.
● Dates for the CA Final Exam Group 1 are May 2, 4, 7, and 9, 2023. Additionally, the
dates for the CA Final Group 2 paper are May 11, 13, 15, and 17.
On April 17, 2023, the CA May 2023 admit card for the preliminary and final exams will be
made available. The official website is where students can download their admission cards.
You may get information about the levels, courses covered, how to apply, exam form, CA exam
dates in 2023, paper format, marking scheme, admission card, Lecture Kharido sample test
series, and results in this guide.

CA Exam Details

Particulars Details
Exam Name CA or Chartered Accountancy
Conducting Body Institute of Chartered Accountants of India – ICAI
Exam Conducting Level National
Frequency Conducted twice a year
Exam Mode Online
Exam Duration 02 hours
Language English
Age Limit No upper age limit
Exam Levels 03 (Foundation, Intermediate & Final)
Course Duration 4.5 to 05 years via Foundation route (after the 12th)

Direct entry after graduation – 03 years

Eligibility Criteria Must be 12th Pass for CA Foundation
Average Fees Foundation- INR 9800

Intermediate- INR 18000 for both groups, INR 13000 for Group I or Group II

Final- INR 22000

Number of Test Cities 192 Indian cities and 08 Abroad cities
Official Website
Exam Helpdesk Number 1800 419 2929

Levels of ICAI CA Exams

The next section explains the three levels of the CA examinations, as was previously mentioned.

  • The CA Foundation Exam is the initial requirement to become a CA. The ICAI administers the exam for the CA Foundation course twice a year, in June and December. After passing the class X exams, students must register with the Board of Studies (BoS). Following the Class 12 exams, students become eligible for the Foundation level.
  • The CA Intermediate Exam is a second-level exam that has two groups with four subjects each. Students must pass the CA foundation test or be a graduate to take the CA intermediate exam.
  • The CA Final Exam is the final requirement to become a chartered accountant. During the articleship time, students can sign up for the CA Final exams, but only after passing both CA Intermediate levels. The CA Final level contains two groups with four papers in each group.

Eligibility Criteria of CA Exams for each level

  • CA Foundation Level: According to ICAI eligibility requirements, students must complete the class 12th or an exam that is comparable from a recognised board to enrol in CA Foundation. Additionally, students in the commerce stream must get at least 50% of the possible points in class 12. Students from other streams must get a minimum score of 55% to be qualified for the CA foundation level.
  • CA Intermediate Level: There are two ways for students to register for CA Intermediate Level: through the CA Foundation path or direct entry. The following are the eligibility requirements for both routes:
  • CA foundation path: To register through this route, students must pass the CA foundation test with a minimum of 40% in each topic and a minimum of 50% overall.
  • Direct Entry Route: Graduates from any discipline may apply straight for the intermediate level of the CA. 60% in science and 55% in commerce are required for graduation in order to be eligible for this route.
  • CA Final Level: Students must pass both groups of the CA Intermediate Level in order to be eligible for the CA Final Level, and they must also complete at least 2.5 years of training as an articled clerk for a certified firm.

ICAI CA Exam Dates 2023 for Foundation, Intermediate, and Final

  • The dates for the 2023 CA Foundation, Intermediate, and Final exams have been announced by ICAI. The dates for the CA intermediate examinations are May 3 through May 18, 2023, and the dates for the CA final exams are May 2 through May 17, 2023. In June 2023, CA Foundation examinations will be given.

CA Foundation Exam Time Table for June 2023

CA Foundation Papers CA Foundation Exam Dates
Paper1 June 24, 2023
Paper2 June 26, 2023
Paper3 June 28, 2023
Paper4 June 30, 2023

The exam lasts three hours for papers 1 and 2, and two hours for papers 3 and 4.

CA Intermediate Time Table for May 2023

Papers CA Inter Exam Dates May 2023
Paper 1: Accounting May 3, 2023
Paper 2: Corporate Laws and Other Laws May 6, 2023
Paper 3: Cost Accounting & Financial


May 8, 2023
Paper 4: Taxation May 10, 2023
Paper 5: Advanced Accounting May 12, 2023
Paper 6: Auditing and Assurance May 14, 2023
Paper 7: Information Technology and

Strategic Management

May 16, 2023
Paper 8: Financial Management and

Economics for Finance

May 18, 2023

The time limit for each paper is three hours.

CA Final Time Table for May 2023

Paper CA Final Exam Dates 2023
Paper 1: Financial Reporting May 2, 2023
Paper 2: Strategic Financial Management May 4, 2023
Paper 3: Advanced Auditing & Professional Ethics May 7, 2023
Paper 4: Corporate and Allied Laws May 9, 2023
Paper 5: Strategic Cost Management and

Performance Evaluation

May 11, 2023
Paper 6: Elective Papers (6A-6F) May 13, 2023
Paper 7: Direct Tax Laws May 15, 2023
Paper 8: Indirect Tax Laws May 17, 2023

Except for paper 6, all papers have a 3-hour time limit. The exam time for Paper 6—an elective subject—is 4 hours.

Syllabus & Subjects for the Chartered Accountancy Exams 2023

The content and course outline for each level of the Chartered Accountancy 2023 examinations are listed in the table below. 

CA Exam Level Subjects Marks
CA Foundation Syllabus Principles and Practices of Accounting

Business Law & Business Correspondence and Reporting

Business Mathematics and Logical Reasoning & Statistics

Business Economics & Business and Commercial Knowledge

Total 400 Marks (100 Marks Each)
CA Intermediate Syllabus Accounting

Corporate and Other Laws

Cost and Management Accounting


Advanced Accounting

Auditing and Assurance

Enterprise Information Systems & Strategic Management

Financial Management & Economics for Finance

Total 800 Marks (100 Marks each)
CA Final Syllabus Financial Reporting

Strategic Financial Management

Advanced Auditing and Professional Ethics

Corporate Laws and Economic Laws

Strategic Cost Management and Performance Evaluation


Direct Tax Laws and International Taxation

Indirect Tax Laws

Total 800 Marks (100 Marks Each)

How to Apply for CA Exams?

Students can submit an application for the CA exams on the ICAI website. The steps to apply for the CA Foundation examinations are listed below; 

  • Visit the e-service portal and provide the necessary information. You will receive it on the registered email and phone number after you click the “generate OTP” button.
  • Enter the OTP that you were given to finish your registration. Your SRN (registration number) will be provided.
  • Create a self-service portal now. Click “Don’t have a login to SSP yet” and then input your SRN and DOB before clicking “Validate.”
  • Your login information will be sent to you via email and SMS following approval. Use credentials to log in.
  • Select the “Register for Exam” tab under the exam function. Afterward, select “foundation exam form.” Review the instructions and enter the necessary information. Before filling out the exam form, you must update your photo and signature.
  • Click next after filling out the form. On the declaration form, check the “agree” option. There will be a payment page.
  • Pay the exam fees of INR 1500. The exam application form is successfully submitted upon payment completion. The Exam receipt can be downloaded.

ICAI CA Exams Forms 2023

On February 3, 2023, the exam form for the CA exams in May 2023 became available. The deadline for submitting the test form without incurring a late charge was February 24, 2023. For the May exams, the rectification window was from March 4 through March 10, 2023. The exam form date has not yet been announced by the ICAI, and the registration deadline for the December 2023 exam is July 1, 2023. 

ICAI CA Exam Form Fees

CA Exam level Exam Form Fees
CA Foundation Exam Form For Indians – Rs. 1500

For Kathmandu – Rs. 2200

For overseas – $325

CA Intermediate Exam Form For Indian- Both groups- INR 3300, Single group INR 1800

For Kathmandu- Both groups- INR 4000 Single Group- INR 2200

For overseas – both groups- USD 550, and Single group- USD 325

CA Final Exam Form For Indian – Both groups- Rs 2700, Single group Rs 1500

For Kathmandu – Both groups- Rs 3400, Single Group- Rs 2200

For Overseas – both groups- $ 500, and the Single group- $ 325

ICAI CA Exam Pattern and Marking Scheme 2023

Each CA course level’s material and exam structure is created to teach students how to complete legal paperwork, accounting, and tax computations. Different exam formats and scoring systems are used for each of the three exam levels.

To assist the student in making the appropriate preparations, we have listed the exam format and scoring system for the CA Foundation, Inter, and Final levels below.

CA Foundation Exam Pattern & Marks Scheme

Students must pass each of the 04 subjects in the CA Foundation examinations. To pass the foundation level, students must receive an overall grade of 55% and 40% in each of their subjects. The CA Foundation exam format is shown in the table below:

CA Foundation Papers Level 1- Comprehension and knowledge Level 2- Application
Paper1- Principle and Practice of Accounting 5-20% 80-95%
Paper2A- Business Law 50-65% 35-50%
Paper2b- Business Correspondence & Reporting 100%
Paper3- Business Mathematics and Logical Reasoning & Stats 100%
Paper4A- Business Economics 40-50% 50-60%
Paper4B- Business and Commercial Knowledge 100%

CA Foundation Marking Scheme: 

Particulars Details
Total Marks 100
Time 3 hours
Right Answer +1
Wrong Answer -0.25
Pass mark 40% of each subject

CA Intermediate Exam Pattern & Marking Scheme

There are two groups in CA Intermediate, and each group has four subjects. To take the CA final exams, students must pass both of the intermediate-level group tests. The table below lists the CA Intermediate exam format for the 2023 exams;

CA Intermediate Papers Level 1- Comprehension and knowledge Level 2- Application
Paper1- Accounting 5-15% 85-95%
Paper2A- Company Law 40-55% 45-60%
Paper 2b- Other Laws 35-55% 45-65%
Paper3- Cost management and accounting 20-30% 70-80%
Paper4A- Income-tax laws 5-20% 80-95%
Paper4B- Indirect Taxes 20-45% 55-80%
Paper5- Advanced Accounting 5-15% 85-95%
Paper6-Auditing & Assurance 30-55% 45-70%
Paper7A- Enterprise Information Systems 40-65% 35-60%
Paper7B- Strategic Management 50-70% 30-50%
Paper 8A- Financial Management 20-30% 70-80%
Paper8B- Economics for Finance 60-80% 20-40%

CA Inter Exams Marking Scheme:

Particulars Details
Total Marks per subject 100
Time 3 hours
Question Type Objective
Negative Marking Nil
Time for each paper 03 hours

CA Exams Results 2023

The CA foundation, intermediate, and final exam result dates will be made public by ICAI via a formal announcement. Students should check the official website for the announcement of the exam results date. Results from the CA foundation are anticipated to be released between August 12 and August 18, 2023. Results for the CA Intermediate and CA Final are anticipated in the second week of July 2023.

How to Check the ICAI Result?

  • Go to the official website and select your particular CA exam level by clicking on the “Check result” banner.
  • The 6-digit roll number and PIN registration number are entered here.
  • the “Submit” button. On the screen, the outcome will be seen. It is available for download and PDF saving.

If you intend to pursue a career as a CA, you must familiarise yourself with the topics covered on CA exams as well as their formats and phases. We hope that this page will help you understand CA and provide information on the 2023 CA tests. One of the difficult exams is the CA, thus you should get ready before you start or even sign up for the exam.

CA Final Exam Pattern & Marking Scheme

The final level of CA exams in 2023 is CA Final. The CA final exams are divided into two groups. Each group contains four subjects, and each exam must be passed by the pupils. The table below provides information on the ICAI CA Final test format:

CA Final Paper Comprehension & Knowledge Analysis & Application Evaluation & Synthesis
Paper1- Financial Reporting 5-15% 55-85% 15-25%
Paper2- Strategic Financial Management 10-20% 20-40% 50-60%
Paper3- Advanced Auditing and Professional Ethics 15-25% 40-70% 20-30%
Paper 4-Part I- Corporate Law 15-25% 40-55% 30-35%
Part II- Economics law 30-50% 50-70% 30-35%
Paper5- Strategic Cost Management & Performance Evaluation 10-15% 45-55% 35-40%
Paper7- Part I- Direct Tax Laws 5-10% 55-75% 20-35%
Part II- International Laws 40-50% 50-60% 20-35%
Paper8- Indirect Tax Laws- Part I- GST 10-30% 40-70% 20-30%
Part II- Customs & FTP 20-40% 40-70% 10-20%

Admit Cards for the ICAI Examination

The ICAI official website will release the admit cards for the CA test for all levels fifteen days before the May 2023 exam. Admit cards for the CA intermediate and CA final exams in May 2023 were made available on April 17. Admit cards for the CA Foundation exams will be made available in May 2023.

Candidates can access the ICAI website’s official CA admission card 2023 by entering their login information.

How to Download Admit Cards for CA Exams?

  • Click the “Login” tab when you are on the ICAI website.
  • Use your login information, which includes your registration number and password, to enter.
  • To access the “Admit card” tab, click it. Download the appropriate CA test admission card for May 2023.

Preparation Tips to Clear the CA Examinations on the First Attempt 

  • Before the exam, a candidate should attempt to finish the syllabus and make three changes.
  • They should be self-motivated to put in the necessary effort and devote themselves to studying day and night.
  • They ought to create and follow a schedule. Before the day is over, finish the topics covered.
  • The key is to prepare notes. Prepare brief notes in advance because they will be helpful during editing.
  • pause for a moment. Take a break of 30–40 minutes after studying for 3–4 hours. It will aid in boosting effectiveness.
  • It takes practice to get perfect. Solve practice exams and exam papers. You can self-evaluate your performance and increase the quality of your answers.

Frequently Asked Questions

What is the age limit to register for the CA course?

Students wanting to enrol in the CA course are not limited in age.

What is the entrance exam for CA called?

The CA Foundation test is the name of the CA entrance examination.

What are the total marks in the CA exams?

CA Foundation carries 400 points, CA Intermediate carries 800 points, and CA Final carries 800 points. CA foundation consists of four subjects, while intermediate and final consist of eight. Each subject carries 100 points.

How many exams are there in Chartered Accountancy?

The Chartered Accountancy course has a total of 20 exams. While the CA Intermediate and Finals each feature eight papers, the CA Foundation only offers four exams.

Which exams are harder between CA and IIT?

Both CA and IIT are at a challenging level. Both have a passing rate between 15% and 20%.

Which level of the CA examinations is the toughest to clear?

The CA Final exam is the hardest component of the CA exams.

Can I pursue CA without Maths?

It is possible to get a CA degree without taking maths in class 12.

How many attempts are there for the CA exams?

There have been six tries for the CA Foundation, eight for the CA Intermediate, and ten for the CA Final.

Which board is ideal for a career in Accountancy?

Candidates must pass the central or state board’s Class 12 exams. After the 12th, there is no explicit board need to appear for the CA foundation.