1.

CA EXAMINATIONS – AN OVERVIEW

1.1 Chartered Accountants examinations are held as per the provisions of the Chartered
Accountants Regulations, 1988, framed under Chartered Accountants Act, 1949.

1.2 Affairs relating to Chartered Accountancy examinations are managed by the Examination
Committee, a Standing Committee of the Council of the Institute of Chartered Accountants of
India.

1.3 Examination activity is handled centrally from the Examination Department of the
Institute, in New Delhi.

2. PRELIMINARY:

2.1 CA examinations are held at three levels, Common Proficiency Test (CPT), Intermediate
(Integrated Professional Competence) and Final.

2.2 CA examinations are held at over 450 centres across 165 cities in India and abroad.

2.3 CPT is held twice a year in the month of June and December.

2.4 Intermediate (IPC) and Final Examinations are held twice a year in the month of May and
November.

2.5 CPT is of entrance level wherein a candidate is tested for basic knowledge of the
subjects. It is an objective type test with multiple choice questions. CPT is a single paper
comprising 4 sections and is held in two sessions of two hours each, on the same day.

2.6 Intermediate(IPC) and Final examinations are descriptive type examinations. A

candidate is tested for working knowledge at Intermediate level and expert knowledge at Final
level. Intermediate (IPC) examination comprises two groups, Group I comprises 4 papers and
Group II comprises 3 papers. Final examination comprises two Groups of 4 papers each.

2.7 Candidates who are desirous of appearing in CPT have to apply for it in the month of
April/October in respect of the CPT held in June/December respectively. Candidates who are
desirous of appearing in Intermediate (IPC) or Final Examination have to apply for examinations
in the month of February/August in respect of examinations held in May/November respectively.

2.8 The Notification and the announcement for examinations are generally released in the
month of January/July in respect of the exams scheduled in May/June and November/December
respectively, on www.icai.org and also in leading newspapers across the country.

2.9 Physical Examination forms will be available in all the regional offices and branches of
the Institute, against payment of the cost of exam form in cash, at the relevant time when the
window opens. They can also be had from the Examination Dept. directly, by post.
2.10 Sale and submission of examination forms commence in the first week of April/October
in respect of CPT held in June/December respectively. This window for submission of CPT
exam forms is open generally for three weeks. There is no provision for submission of CPT
exam forms with late fee.

2.11 Sale and submission of examination forms for Intermediate (IPC) and Final examinations
commence in the first week of February/August in respect of May/November exams
respectively. This window for submission of exam forms for Intermediate(IPC) and Final is
open generally for three weeks, with an additional one more week, for submission of exam forms
with late fee of Rs.600/-.

2.12 Candidates can submit physical applications or apply online at http://icaiexam.icai.org 

and also make payment of examination fee online. Physical examination application form is priced
at Rs 1000/- whereas on-line form is free.

2.13 Candidates have the option of choosing either English or Hindi, as the medium of writing
their answers in the examination.

2.14 Students may note that mere submission of form for registration to any course of CA will
not automatically be construed to be an application for admission to examination also.
Candidates are required to apply for examination separately in a prescribed form physically or
online, pay the prescribed fee within the stipulated last date and fulfil the laid down eligibility
criteria.

2.15 The current examination fees being charged for Chartered Accountants Examinations are
as follows:

CPT - Rs. 500/-

Intermediate (IPC) – Single Group - Rs.1,200/-
Intermediate (IPC) – Both Groups - Rs.1,900/-
Final – Single Group - Rs.1,500/-
Final – Both Groups - Rs.2,700/-

The detailed Schedule of Fees in respect of examination related services is available at

students>examinations link of this site.

2.16 The results of examination held in May/June examination are declared in the second
fortnight of July. Results of examination held in November/December are declared in the second
fortnight of January. Results are generally hosted on http://caresults.nic.in.

2.17 There is no maximum age limit for appearing in CA examinations. So also there is no
restriction on the number of attempts for appearing in CA examinations. A candidate can appear
in the CA examinations at any age, as long as he fulfils the eligibility criteria laid down, without
any restriction on the number of attempts.
2.18 A candidate who passes Group I of Intermediate (IPC) Course but does not want to
pursue the course has an option of completing one year of work experience under a
Chartered Accountant in practice or in service and be eligible for issue of Accounting
Technician Certificate.

3. ELIGIBILITY FOR APPEARING IN CPT:

3.1 A candidate is eligible to appear in CPT if

a) he is registered for the course;

b) Passed or appeared in the 10+2 level 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, for the purposes of admission to graduation
courses and

c) A period of 60 days has elapsed from the date of registration to the course, on first day of
the month in which the examination is to be held, i.e., students registered on or before
1st April/1st October will be eligible to appear in the following June/December
examination.

Note: Students who have completed two years of higher education including Diploma course
after passing 10th Class conducted by the Central or State Government(s) or after passing such a
course have either been admitted to first year of graduation course or have passed the graduation
course conducted by any University, including Open Universities, established by law in India
shall be also eligible for admission to the Common Proficiency Test(CPT).

3.2 Any graduate or post graduate shall be exempted from passing the Common Proficiency
Test if such person is a - (i) graduate or post graduate in commerce having secured in aggregate a
minimum of fifty-five per cent of the total marks or its equivalent grade in the examination
conducted by any recognised University (including Open University) by studying any three
papers of 100 marks each out of Accounting, Auditing, Mercantile Laws, Corporate Laws,
Economics, Management (including Financial Management), Taxation (including Direct Tax
Laws and Indirect Tax Laws), Costing, Business Administration or Management Accounting; or
(ii) graduate or post graduate other than those referred to in clause (i), having secured in
aggregate a minimum of sixty per cent. of the total marks or its equivalent grade in the
examination conducted by any recognised University (including Open University).

3.3 Any candidate who has passed the Intermediate examination conducted by the Institute of
Cost Accountants of India set up under the Cost and Works Accountants Act, 1959 (23 of 26
1959) or by the Institute of Company Secretaries of India set up under the Company Secretaries
Act, 1980 (56 of 1980) shall also be exempted from passing the Common Proficiency Test under
this regulation.

[Explanation. - For calculating the percentage of marks, the marks secured in subjects in
which a person is required by the University (including open University) to obtain only pass
marks and for which no special credit is given for higher marks, shall be ignored; and (ii) any
fraction of half or more shall be rounded up to the next whole number].

4. ELIGIBILITY FOR APPEARING IN INTERMEDIATE (IPC) EXAMINATION:

4.1 A candidate is eligible to apply for the Intermediate (IPC) examination if he has passed
CPT and registered for the Intermediate (IPC) course and has undergone the study course for a
period of not less than 8 months from the date of registration to the course, as on the first day of
the month in which examination is held.

4.2 A candidate who has been exempted from passing CPT, under the graduate/post graduate
route, is eligible to appear in Intermediate (IPC) examination, on completion of nine months of
practical training.

5. ELIGIBILITY FOR APPEARING IN FINAL EXAMINATION

5.1 A candidate is eligible to apply for the Final examination if he

a) has passed Intermediate (IPC) and registered for the Final course;
b) has either completed the prescribed period of practical training on or before the last
day of the month preceding the month in which the examination commences or is
serving the last six months period of his practical training on the first day of the
month in which examination is held and
c) Completed the Advanced Course on Information Technology Training

6. PASSING REQUIREMENTS FOR COMMON PROFICIENCY TEST (CPT)

6.1 The passing requirement in respect of CPT, as per CA Regulations, 1988 are as follows:

6.2 A candidate for the Common Proficiency Test shall ordinarily be declared to have passed
the test if he obtains at one sitting a minimum of thirty per cent marks in each section and a
minimum of fifty per cent marks in the aggregate of all the sections, subject to the principle of
negative marking, in such manner as may be determined by the Council, from time to time.

[¼ (one fourth) mark shall be deducted for each wrong answer and multiple darkened circles for
a question will also be treated as wrong answer.]

7. PASSING REQUIREMENTS IN RESPECT OF INTERMEDIATE (IPC) AND

FINAL EXAMINATIONS:

7.1 A candidate is required to appear and pass the Intermediate level and Final level
examinations, group-wise and not paper wise.

7.2 The passing requirement as per CA Regulations, 1988 are as follows:

 (1) A candidate may, appear in both the groups simultaneously or in one group in one
examination and in the remaining group at any subsequent examination and shall
ordinarily be declared to have passed the Examination if he passes in both the groups.

(2) A candidate shall ordinarily be declared to have passed in both the groups
simultaneously, if he –

(i) secures at one sitting a minimum of 40 per cent marks in each paper of
each of the groups and minimum of 50 per cent marks in the aggregate of all the
papers of each of the groups; or

(ii) secures at one sitting a minimum of 40 per cent marks in each paper of
both the groups and a minimum 50 per cent marks in the aggregate of all the
papers of both the groups taken together.

(3) A candidate shall be declared to have passed in a group if he secures at one sitting
a minimum of 40 per cent marks in each paper of the group and minimum of 50 per cent
marks in the aggregate of all the papers of that group.

7.3 Thus, it may be noticed that passing requirements of the Chartered Accountancy
Examinations are Group-wise and not paper-wise as may be the case in other examinations.

8. EXEMPTION IN A PAPER(S) OF INTERMEDIATE (IPC) OR FINAL

EXAMINATION

8.1 A candidate who appears in all the papers of a Group and fails in that Group but secures a
minimum of 60 percent marks in any one or more papers of the said Group, is exempted from
appearing in the said paper(s) for the next following three examinations. He will be eligible to
appear in any of the following three examinations in the paper(s) in which he secured less than
60 percent marks and shall be declared to have passed in that group if he secures at one sitting a
minimum of 40 percent marks in each of such papers and a minimum of 50 percent of the total
marks of all the papers of that group including the paper or papers in which he had secured a
minimum of 60 percent marks in the earlier examination referred to above.

8.2 The marks obtained by him in the paper in which he is granted exemption, will be carried
forward automatically for the next three examinations. Further, he will not be granted any
exemption in any other paper of the same Group, even though he may secure a minimum of 60
per cent marks in a paper(s), as long as the exemption granted to him earlier, in any of the
paper(s), of that Group, is valid.

8.3 It may be noted that a candidate is eligible for exemption Group-wise.

9. CONCESSIONS TO CANDIDATES WITH DISABILITIES IN CA

EXAMINATIONS:
9.1 A candidate with any permanent physical/visual/neurological disability as certified by a
medical authority, is eligible for the following concessions/relaxations in CA examinations:

• Compensatory time
• Assistance of a writer

Details Compensatory time allowed

CA Intermediate CPT
(IPC)/Final exam
Cases where disability is One and half hours 1 hour Compensatory time
50% or more, (Whether the Compensatory time for each session of CPT
candidate can write the exam
himself or not).
Cases where the extent of One hour Compensatory time Half an hour compensatory
disability is less than 50%, time for each session of CPT
(Whether the candidate can
write the exam himself or
not).
Cases of writer’s cramp, One hour Compensatory time Half an hour compensatory
learning disability, hearing time for each session of CPT
disability, (dyslexia) and
blood cancer involving blood
transfusion.
(Whether the candidate can
write the exam himself or
not).

9.2 ICAI also extends assistance of a writer to candidates with disability in case they need
such services and apply for the same. ICAI has also built a panel of writers in select cities,
which is hosted on www.icai.org. A candidate with disability, who has opted for a centre in any
of the said select cities and who has been extended the services of a writer can choose any one
from the said panel. A candidate with disability is also free to use the services of any writer of
his choice, who may not be on the panel, but who fulfils the eligibility criteria laid down.

9.3 Writers in CA examinations, ( whether on the ICAI panel of writers or otherwise),

whose services are utilised by candidates who are disabled and who have been extended the
assistance of a writer, are eligible for a honorarium of Rs 500/- per paper in the case of
Intermediate (IPC)/Final exam or for both the sessions of CPT.

9.4 Examination Department issues a Permanent Concession Card to candidates with

disabilities for the purpose of availing of the above mentioned concessions/relaxations. The card
contains the details of concessions/relaxations (i.e. either extra time or assistance of writer or
both) permitted to the candidate. The card is valid for 5 years from the date of issue or passing
of the CA Final exams, whichever is earlier. The concessions indicated in the care are available
automatically to a holder of the above card, during its validity.
9.5 A candidate with disability, as certified by the designated medical authority and who has
been granted any of the above mentioned concessions/relaxations is also eligible for refund of
the exam fee paid.

9.6 Persons with temporary disablement such as injuries, fracture of the right or left arm, fore
arm or dislocation of a shoulder, elbow, or wrist etc are not eligible for any of the
abovementioned relaxations.

10. CONTACT DETAILS OF EXAMINATION DEPARTMENT

For further details, visit the students>examination section and the FAQ section of the Institute’s
website www.icai.org. Else, send an e-mail to:

For CPT related queries [email protected];

For intermediate(IPC) related queries [email protected];
Final examination related queries [email protected]

Or write to:

The Deputy Secretary (Exams.)

The Institute of Chartered Accountants of India,
Indrapastha Marg
New Delhi 110 002.

11. IMPORTANT WEBSITES RELATING TO CA EXAMINATIONS:

For general information about examination activity : www.icai.org

For applying for examinations : www.icaiexam.icai.org
For applying for verification of marks or for certified copies: www.icaiexam.icai.org
For printing of admit cards : www.icai.nic.in
For viewing results : www.caresults.nic.in
For checking exemptions valid for an examination : www.exemptions.icaiexam.icai.org