Becoming a Chartered Accountant (CA) is one of the most prestigious professional goals for commerce and finance students in India.
With the ICAI’s New Scheme of Education and Training (effective July 1, 2023), the CA Exams 2026 will be conducted under a restructured, globally aligned pattern — making the journey both exciting and rewarding.
In this detailed guide, let’s explore the exam pattern, syllabus, eligibility, latest changes, and expert tips to crack CA 2026 in your first attempt!
Understanding the New CA Course 2026
The Institute of Chartered Accountants of India (ICAI) introduced a new education and training scheme in July 2023 to replace the 2017 syllabus.
This scheme aims to align Indian Chartered Accountancy education with international professional standards, emphasizing:
- Strong conceptual understanding
- Analytical and ethical reasoning
- Integration of technology in accounting
- Focus on global financial reporting and auditing standards
Levels of the CA Course
- CA Foundation – Entry level after Class 12
- CA Intermediate – Second stage (after Foundation or via Direct Entry)
- CA Final – Final stage before earning the CA designation
Each level builds your knowledge, analytical ability, and professional competence step-by-step.
CA 2026: Highlights of the New ICAI Scheme
| Particular | Details |
|---|---|
| Conducting Body | ICAI (Institute of Chartered Accountants of India) |
| Exam Frequency | Proposed: Three Times a Year – January, May, September (subject to ICAI confirmation) |
| Levels | Foundation, Intermediate, Final |
| Mode of Exam | Offline (Pen and Paper) |
| Duration per Paper | 3 Hours |
| Language | English / Hindi (as applicable) |
| Age Limit | No upper age limit |
| Minimum Qualification | Class 12 (for Foundation) |
| Course Duration | Approx. 3.5 – 4 Years (via Foundation Route) |
| Articleship Training | 2 Years (reduced from 3 Years in old scheme) |
Eligibility Criteria for CA 2026 Exam
CA Foundation
- Must have passed Class 12 or equivalent from a recognized board.
- Students can register after Class 10, but can appear only after Class 12.
- Open to all streams — Commerce, Science, or Arts.
- Registration validity: 4 years (no revalidation needed).
CA Intermediate
- Foundation Route: After passing CA Foundation with at least 50% aggregate.
- Direct Entry Route:
- Commerce Graduates/Postgraduates with 55% marks, or
- Non-Commerce Graduates/Postgraduates with 60% marks.
- Commerce Graduates/Postgraduates with 55% marks, or
- Registration validity: 5 years.
CA Final
- Must have cleared both groups of Intermediate.
- Must have completed 2 years of Articleship Training.
- Must complete AICITSS (Advanced IT & Soft Skills) and Self-Paced Online Modules before appearing.
CA Syllabus 2026 – ICAI New Scheme Overview
CA Foundation (4 Papers)
| Paper | Subject | Marks |
|---|---|---|
| Paper 1 | Principles and Practice of Accounting | 100 |
| Paper 2 | Business Laws | 100 |
| Paper 3 | Quantitative Aptitude (Business Mathematics, Logical Reasoning & Statistics) | 100 |
| Paper 4 | Business Economics | 100 |
Passing Criteria:
- Minimum 40% per paper and 50% aggregate.
- Negative marking: –0.25 mark for each wrong answer (in objective papers).
CA Intermediate (6 Papers in 2 Groups)
Group I
- Advanced Accounting
- Corporate and Other Laws
- Taxation
- Section A: Income Tax
- Section B: Goods & Services Tax (GST)
- Section A: Income Tax
Group II
- Cost and Management Accounting
- Auditing and Code of Ethics
- Financial Management and Strategic Management
Passing Criteria:
- 40% in each paper and 50% aggregate (both groups combined).
- 30% MCQs in each paper (no negative marking).
- Duration: 3 Hours per paper.
CA Final (6 Papers in 2 Groups)
Group I
- Financial Reporting
- Advanced Financial Management
- Advanced Auditing, Assurance & Professional Ethics
Group II
- Direct Tax Laws & International Taxation
- Indirect Tax Laws (GST & Customs)
- Integrated Business Solutions (Multi-disciplinary Case Study + Strategic Management)
Key Features:
- Case-study and practical problem–based assessment.
- Greater focus on ethics, governance, and global standards.
- Completion of Self-Paced Online Modules is mandatory before the exam.
CA Exam Dates 2026
ICAI proposes to conduct exams three times a year:
- January 2026 Session
- May 2026 Session
- September 2026 Session
Exact exam dates will be announced on the official ICAI website:
How to Apply for CA Exams 2026
- Visit the ICAI Self-Service Portal (SSP)
- Log in or create a new account.
- Select your level – Foundation / Intermediate / Final.
- Fill in details & upload documents.
- Pay the fee online.
- Download the acknowledgment receipt.
- Obtain the Admit Card 10–15 days before the exam.
Top Tips to Crack CA in Your First Attempt
- Start Early: Plan a 6-to-8-month study schedule.
- Use ICAI Study Material: It’s the most authentic and exam-oriented.
- Practice Mock Tests & RTPs: Boost speed and accuracy.
- Revise 3 Times: Make concise notes for quick revision.
- Maintain Balance: Adequate rest and stress management matter.
- Join Expert Guidance: Coaching centres like Agrawal Classes provide personalized mentorship and updated resources.
Why Choose Agrawal Classes for CA 2026 Preparation?
At Agrawal Classes, we’ve helped thousands of students become successful Chartered Accountants through a blend of expert teaching, mentoring, and practice.
Our Key Advantages
- Faculty with real-world CA experience
- ICAI-pattern mock tests & assessments
- Concept-based learning with practical examples
- Personal mentorship & doubt-solving sessions
- Fully updated material for the ICAI New Scheme 2026
Your CA journey starts here and we’ll walk with you until you proudly earn the prefix “CA” before your name!
Final Thoughts
The ICAI CA New Scheme 2026 marks a modern and skill-oriented transformation in accounting education in India.
If you’re aiming for the CA May 2026 or later attempt, start early, stay consistent, and build a strong foundation with the latest syllabus.
