Admission Process for CA Final & Inter New Course ICAI January 2026| Latest

The ICAI administers the CA exams, commonly called ICAI exams, which are among the most challenging in India. There are three levels of the CA exam: Foundation, Intermediate, and Final. Students will receive ICAI membership and be permitted to practice as CAs after passing all three exams. Three times a year, in May, September, and January, these exams are administered.

Levels of ICAI CA Exam 

CA examination, as already mentioned above, comprises three levels that are explained below-

CA Foundation- In the CA course, the CA Foundation is the first level of becoming a CA. This course is held three times a year, that is, in January, June, and September, and is conducted by the ICAI. Registration is done after passing the 10th class in the Board of Studies (BOD). Students are said to be qualified for the CA Foundation after passing class 12th.

CA Intermediate- The second level of the CA course, CA Inter, consists of two groups, Group A and Group B, which involve three papers. The CA Inter exam is conducted three times a year, in January, May, and September, by the ICAI. To become eligible for the CA Inter examination, students must clear the CA Foundation examination.

CA Final- CA Final is the last level in the journey of becoming a CA. During the articleship time, students can enroll for the CA Final exams after they have qualified for both groups of the CA Inter course. The CA Final comprises two groups, that is, group A and group B, where each group contains four subjects, and there is an elective paper six where students are given options in which they have to choose only one subject. 

 Eligibility Criteria for CA Final Exam 

In order to pass the CA Final level, students have to clear both groups of the CA Inter level and complete at least two and a half years of articleship training under the supervision of a certified firm.

CA Final Syllabus

Total:- 600 Marks 

CA Final Exam Fees 

For Indians –  2700/- for both groups,  1500/- for a single group

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

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

CA Final Exam Pattern & Scoring System

The CA Final exam is the last level of the CA exams, and it is divided into two groups: Group A and Group B. Each group contains four disciplines, and students have to clear each exam. Check out the table given below describing the ICAI CA Final exam pattern.

CA Final Documents for Registration 

The following documents are required to be scanned before submitting the CA Final application form-

• A password-sized and coloured photograph.
• Authenticated CA IPCC/CA Inter marksheet.
• For international students, proof of nationality is required.
• A category certificate copy for SC/ST/specially abled students.
• CPT msrksheet of the CA Foundation when the student is not directly applying.

Registration through the SSP Portal for CA Final 

Students have to register through the SSP portal by following the steps given below-

1. Visit the ICAI official website, which is icai.org, then go to the Self Service Portal section.
2. Fill in the user ID and password for login.
3. Then select the option "Click here to access SSP portal" tab.
4. Then you will see the two options: student cycle and article cycle, and for the CA registration form, select the “Final” option.
5. Your information will be filled automatically and can be changed as needed.

Validity of  CA Final Registration 2026

CA Final exams, according to ICAI standards, are available for 5 years. Then, students have to validate their registration period again. Revalidation can be finished by using the student dashboard to submit a properly filled-out online form. Pay the Rs. 500 CA Final revalidation fee and register as an existing student.

CA Final Passing criteria 

Students must receive at least 40% on each paper and a total score of 50% in order to pass a CA Final group. You will be deemed successful for that group if you obtain the required grades. To pass the CA Final exams and become a CA, students must pass both sets.

ICAI New Course CA Inter 

The ICAI has declared the revised test schedule for CA Final, Inter, and Foundation commencing in January 2026. In this new structure, the ICAI changes the exam pattern as a whole, as marks are reduced to six from eight for CA Inter and CA Final. Moreover, MCQs are involved in all CA Inter and CA Final disciplines.

CA Course Duration January 2026 under the New Course

The length of the CA Articleship is three years in the previous plan; It will be reduced to 2 years in the latest scheme starting in January 2026, and the time of the whole. 

CA Foundation

The Business Regulation topic is removed from the paper-2, Business Law and Business Correspondence and Reporting.

Paper 4 Business Economics- in this, the Business and Commercial Knowledge topic has been removed from the Economics paper.

CA Intermediate 

Paper-5 Audit and Code of Ethics- CA Inter students have seen that the code of ethics section has been changed totally.

CA Final

Advanced Financial Management is also said to be AFM, where some subjects are added, and a few topics are involved in derivatives.

Negative marking under the new scheme for CA Final and CA Inter

Students will find that the ICAI has implemented a 25% negative marking policy in both CA Inter and CA Final subjects under the new course.

CA Foundation, CA Final and CA Inter Passing Criteria 2026

• There is a change in the exemption required under the new scheme. 
• Now the ICAI has considered papers with marks above 60 as permanently passed papers.
• Students have to score 50% marks in the remaining papers individually.
• Students can also claim their exemption under the new ICAI scheme.

Important changes in the ICAI New Exam Format, January 2026

The ICAI has brought change in the new pattern under the new scheme, where the marks have been lowered to 6 from 8 marks for both CA Inter and CA Final levels, and MCQs have been introduced with every subject of the CA Inter and CA Final course, which seems to be a huge improvement. The CA articleship tenure has been shortened; now it is two years for the upcoming years. It is a very important modification in the new system of chartered accountants. Resultantly, the duration of the course has now been reduced to 42 months from 48 months.

Are you prepared to advance in your career as a chartered accountant? This is your opportunity to enter the world of professional achievement as the CA Final & Inter New Course ICAI January 2026 admissions process is already underway. Follow us for more content and information like this!

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Source: The information mentioned above is collected from the official ICAI website by our content strategist experts.