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Track Courier Click HereThe ICAI has developed a new CA Exam Pattern 2025, designed for full-spectrum expertise in accounting, taxation, and law compliance for the student's benefit.
There are three levels of Chartered Accountancy: CA Foundation, CA Intermediate, and CA Final, all of which a candidate must pass to attain a charter accountancy title.
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This article delves into the new CA Exam Pattern 2025 in a detailed manner to prepare for the exam.
The CA Foundation and CA Intermediate exams are held three times in a year. These exams take place in May-June, September, and January. However, the CA Final Exam is conducted twice a year. It takes place in May and November. The exams are conducted in computer-based mode, spread over four days with one paper on each day.
At every level, there is an increase in the difficulty as well as challenges. As these exams are very competitive, the pass rates have been low and most require multiple attempts.
To make the whole process more efficient, significant changes in the CA Exam Pattern have been introduced by ICAI. Papers at both Intermediate and Final levels have been reduced to 6 from 8 and MCQs included in all subjects, keeping a balance and dynamic method of assessment.
With this reduction, the period of the CA course, starting from 48 months equivalent to 4 years under the older version, has been compressed into the new scheme of 42 months for 3.5 years.
This is supposed to make becoming a Chartered Accountant swift without compromising the solidity that the course is made from.
This decrease shows that ICAI is willing to make the course even more efficient, allowing would-be professionals to enter the workforce earlier and to benefit from the emerging opportunities in this ever-changing field of accountancy.
Changes in the CA Intermediate syllabus, especially in Accounting and Auditing, have reshaped the exam pattern. Below is the subject-wise mark allocation for the new scheme:
Paper | Subject | Marks (Subjective + Objective) | Total Marks |
---|---|---|---|
Paper 1 | Advanced Accounting | 70 + 30 | 100 |
Paper 2 | Corporate Laws | 70 + 30 | 100 |
Paper 3 | Cost & Management Accounting | 70 + 30 | 100 |
Part A: Business Mathematics | 40 | 100 | |
Part B: Logical Reasoning | 20 | 100 | |
Paper 4 | Taxation | 70 + 30 | 100 |
Paper 5 | Auditing & Code of Ethics | 70 + 30 | 100 |
Paper 6 | Financial Management | 35 + 15 | 100 |
Paper 6 | Strategic Management | 35 + 15 | 100 |
The CA Foundation Exam Pattern 2025 remains consistent, with the following distribution of marks:
Paper | Subject | Total Marks |
---|---|---|
Paper 1 | Accounting | 100 |
Paper 2 | Business Laws | 100 |
Paper 3 | Quantitative Aptitude | 100 |
Part A: Business Mathematics | 40 | |
Part B: Logical Reasoning | 20 | |
Part B: Statistics | 40 | |
Paper 4 | Business Economics | 100 |
The new CA Passing Criteria have made things more flexible for students. Those papers that score 60 marks and above are exempted from further attempts permanently. The candidate has to score at least 50% in the remaining subjects to pass.
Furthermore, students can now choose to drop exemptions. This way, they can plan their exam strategies much better. It is also aimed at reducing exam-related stress and making the path to success for CA aspirants smoother. .
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