General Information
The details of the CA New Curriculum, including subjects, examination patterns, and skill-based modules, will be provided on or after 1st July.
Yes, ICAI has announced that the CA New Course Scheme will be implemented from 2024. The first Foundation Examination under the new scheme will be applicable from June 2024, while the Intermediate and Final Examinations will be applicable from May 2024.
The CA New Course Scheme reduces the duration of Articleship to 2 years, with specific guidelines for leaves and training days. Refer to the updated table below for a comparison between the current and proposed scheme:
| Articleship | Current Scheme | Proposed Scheme |
| A. Total number of days of Training | 1095 (365 x 3) | 730 (365 x 2) |
| B. Leaves permitted | 156 leaves (1095 x 1/7th Days) | 24 leaves (12 per year) |
| C. No of Sundays (52 in a year) | 156 (52 x 3) | 104 (52 x 2) |
| D. No. of Gazetted Holidays Approx. 15 in year) | 45 (15 x 3) | 30 (15 x 2) |
| E. Paid leaves for Advance ITT and MCS | 30 | 0 [See Note] |
| Effective days of Training [Total of A – (B+C+D+E)] | 708 [1095 – (156 + 156 + 45 + 30)] | 572 [730 – (24 + 104 + 30 + 0)] |
Difference between the period of training under Current and Proposed Scheme = 136 days (708-572)
There will be 30% case scenario/ case-study based MCQs and 70% descriptive questions in all the six papers of Intermediate & Final Examination.
Yes. New Curriculum can reduce the duration of the CA Course as the Duration of Practical Training after CA Intermediate Exams has been reduced from 3 Years to 2 Years. Moreover, students can appear for exams after 6 months of completing of practical training. Thus if a student passes all levels in 1st attempt and also complete Self Paced Learning Module along with Practical Training, then the duration to become Qualified Chartered Accountant will be 6 months less as compared to the old scheme.
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Intermediate Course
A candidate can register in Intermediate Course through either of the following two routes:
(i) Foundation Route
(ii) Direct Entry Route
Candidates after passing Foundation Examination and Class 12th examination conducted by an examining body constituted by law in India or an examination recognized by the Central Government or the State Government as equivalent thereto, are eligible for registration to Intermediate Course through Foundation Route.
Graduates/ Post-Graduates in Commerce (with minimum 55% marks) or Graduates/ Post-Graduates other than in Commerce (with minimum 60% marks) or Intermediate level passed candidates of Institute of Company Secretaries of India/ Institute of Cost Accountants of India are eligible for registration to Intermediate Course through Direct Entry Route.
You can register provisionally for the CA Intermediate Course through Direct Entry Route. After completing the Graduation with requisite marks and completion of eight months of study period in Intermediate Course from the date of provisional registration, you would become eligible to appear in Intermediate Examination.
You will become eligible for Intermediate Examination after completing the Graduation Course with requisite marks and completion of eight months of study period in Intermediate Course from the date of provisional registration.
If you have registered in the last year of Graduation, your Intermediate Course provisional registration will be confirmed after submission of marksheet of Graduation examination result with requisite marks. The marksheet should be submitted within six months of declaration of result of Graduation examination. Alternatively, if you have registered in the last year of Post-Graduation, your provisional registration will be confirmed after submission of marksheet of PostGraduation examination result with requisite marks. The marksheet should be submitted within six months of declaration of result of Post-Graduation examination.
You can appear in one of the groups of Intermediate Examination at a time but you need to register for both the groups of Intermediate Course.
There are 6 papers in Intermediate Course which are as under:
Group I
Paper 1: Advanced Accounting (100 marks)
Paper 2: Corporate and Other Laws (100 marks)
Paper 3: Taxation
Section A – Income-tax Law (50 marks)
Section B – Goods and Services Tax (GST) (50 marks)
Group II
Paper 4: Cost and Management Accounting (100 marks)
Paper 5: Auditing and Ethics (100 marks)
Paper 6: Financial Management and Strategic Management
Section A – Financial Management (50 marks)
Section B – Strategic Management (50 marks)
There will be 30% case scenario/ case-study based MCQs and 70% descriptive questions in all the six papers of Intermediate Examination.
There is no negative marking in MCQ based questions in Intermediate Examination.
A student is declared to have passed in both the groups of Intermediate Examination simultaneously, if he/she –
(a) secures at one sitting a minimum of 40% marks in each paper of each of the groups and a minimum of 50% marks in the aggregate of all the papers of each of the groups, or
(b) secures at one sitting a minimum of 40% marks in each paper of both the groups and a minimum of 50% marks in the aggregate of all the papers of both the groups taken together.
Alternatively, a student is declared to have passed in a group, if he/she secures at one sitting a minimum of 40% marks in each paper of the group and a minimum of 50% marks in the aggregate of all the papers of that group. He/she can pass both the groups individually in different sittings.
If a student has appeared in all the papers in a Group and fails in one or more papers but secures a minimum of 60% marks in any paper or papers of that Group, he/she shall be exempted for that paper or papers in which he/she has secured 60% or more marks for the immediately next three following examinations. The student will be required to obtain a minimum of 40% marks in each of the remaining paper(s) and a minimum of 50% marks in the aggregate of all the papers including the exempted paper(s) to pass the Group.
If the student is not able to pass the said Group in the following three attempts and has exhausted the exemption granted to him/her, the student may opt for continuing of the said exemption to the subsequent examinations provided that he/she shall be required to obtain a minimum of 50% marks in each of the remaining paper or papers of that Group in order to pass that Group.
Finals Course
There are 6 papers in Final Course which are as under:
Group I
Paper 1: Financial Reporting (100 marks)
Paper 2: Advanced Financial Management (100 marks)
Paper 3: Advanced Auditing, Assurance and Professional Ethics (100 marks)
Group II
Paper 4: Direct Tax Laws & International Taxation (100 marks)
Paper 5: Indirect Tax Laws (100 marks)
Paper 6: Integrated Business Solutions (100 marks) (Multidisciplinary Case Study with Strategic Management)
You can appear for the Final Examination if you have fulfilled the below eligibility criteria:
• registered for the Final Course,
• have completed Practical Training six months before the first day of the month in which the examination is to be held,
• successfully completed Advanced Integrated Course on Information Technology and Soft Skills (Advanced ICITSS), and
• qualified all the 4 Self-paced Online Modules.
There will be 30% case scenario/ case-study based MCQs and 70% descriptive questions in all the six papers of Final Examination.
Assessment for Paper-6: Integrated Business Solutions (Multidisciplinary Case Study with Strategic Management) which is entirely case study based, would be open book examination. Assessment for all the other five papers would be through closed book examination.
There is no negative marking in MCQ based questions in Final Examination.
A student is declared to have passed in both the groups of Final Examination simultaneously, if he/she –
(a) secures at one sitting a minimum of 40% marks in each paper of each of the groups and a minimum of 50% marks in the aggregate of all the papers of each of the groups, or
(b) secures at one sitting a minimum of 40% marks in each paper of both the groups and a minimum of 50% marks in the aggregate of all the papers of both the groups taken together.
Alternatively, a student is declared to have passed in a group, if he/she secures at one sitting a minimum of 40% marks in each paper of the group and a minimum of 50% marks in the aggregate of all the papers of that group. He/she can pass both the groups individually in different sittings.
If a student has appeared in all the papers in a Group and fails in one or more papers but secures a minimum of 60% marks in any paper or papers of that Group, he/she shall be exempted for that paper or papers in which he/she has secured 60% or more marks for the immediately next three following examinations. The student will be required to obtain a minimum of 40% marks in each of the remaining paper(s) and a minimum of 50% marks in the aggregate of all the papers including the exempted paper(s) to pass the Group.
If the student was not able to pass the said Group in the following three attempts and has exhausted the exemption granted to him/her, the student may opt for continuing of the said exemption to the subsequent examinations provided that he/she shall be required to obtain a minimum of 50% marks in each of the remaining paper or papers of that Group in order to pass that Group.