Nowadays almost every commerce stream student aspires to become a Chartered Accountant. It is a very prestigious course having wide recognition and the potential to reward accordingly. Having said that, this course requires a tremendous amount of effort from the students in various areas. The most consuming of all is the exams having a very high standard as stated by ICAI time and time again. The Institute wants that if a person comes to market with the tag “CA”, they should be fairly able to provide business solutions to the enterprises. Hence, the theoretical knowledge is not good enough in today’s world. In the recent past, there have been a lot of updates in the course structure, syllabus and CA exam pattern. This article is written specifically to cover the most updated CA exam pattern for all levels of CA. In the following sections, we will be talking about the CA exam patterns at these three levels.

CA Exam Pattern – Foundation 

It’s the entry gate to the CA course where the basic knowledge of the candidates is tested. At this level, there are 4 papers which candidates need to clear, namely:

  1. Principles and Practice of Accounting
  2. Business Laws and Business Correspondence
  3. Business Mathematics, Logical Reasoning, and Statistics
  4. Business Economics and Business & Commercial Knowledge

Details regarding the CA Foundation exam pattern:

  • All of these exams are of 100 marks and the allotted time is 3 hours.
  • Paper 1 & Paper 2 will be subjective type and Paper 3 & Paper 4 will be of objective type. 
  • The objective type questions will have negative marking for wrong answers. 1/4th of the marks will be deducted for each wrong answer.
  • Candidates have to score at least 40% marks (i.e. 40 out of 100) in each paper and a minimum of 50% marks in aggregate of all papers (i.e. 200 out of 400) of all the papers to pass the CA Foundation exam.
  • CA Foundation exam is an offline exam and conducted twice a year i.e. May & December. The question paper will be either in English or Hindi languages.

Check the CA Exam pattern for CA Foundation in tabular form.

Frequency

Twice a Year (May & December)

Mode of Exam

Offline

Mode of Registration

Online

Number of Papers

4

Duration

3 hours for each paper

Negative marks

Only for Paper 3 and 4 (0.25), i.e is 1/4th of marks

Eligibility

CA CS CMA Free Lectures

Class 12 Passed or Appearing for Class 12 in Current Year

CA Exam Pattern – Intermediate:

After clearing the Foundation, the second level tends to be CA Inter. At this level, working knowledge of the subjects is tested. There are 8 subjects bifurcated in two groups at this level named below:

Group-I:

  1. Accounting
  2. Corporate and Other Laws
  3. Cost and Management Accounting
  4. Taxation

Group-II:

  1. Advanced Accounting
  2. Auditing & Assurance
  3. Enterprise Information Systems & Strategic Management
  4. Financial Management & Economics for Finance

Details regarding the CA Inter exam pattern:

  • All of these exams are of 100 marks and the allotted time is 3 hours.
  • Candidates can appear for any group or both groups as per their choice.
  • From May 2019 onwards, the CA Inter exam pattern has been changed so as to include objective type questions having weightage of 30% in Papers 2, 4, 6 and 7.
  • These questions will follow the MCQ pattern and maybe allotted one or more marks. But unlike CA Foundation, there will be no negative marking for wrong answers.
  • Remaining 70% weightage will be of subjective type questions as earlier.
  • The first question of every exam is compulsory, the choice of leaving anyone question is given amongst the rest of the questions.
  • There is no set pattern for weightage of theory questions, but these days it’s been seen that theory questions are carrying larger weightage than past.
  • Passing criteria is to score a minimum of 40% marks (i.e. 40) in every paper and an aggregate of minimum 50% marks (i.e. 200 for one group and 400 for both groups).
  • There is a setoff facility available to the candidates, meaning that if a candidate appears for both groups together and scores a minimum of 40 marks in each paper and a minimum of 400 marks in aggregate, then he will be declared as pass, irrespective of marks scored in individual groups. For example, if a candidate scores 185 in Group 1 and 220 in Group 2 (provided they score a minimum of 40 in each paper), their total score would be 405. In this case, they will be declared as pass, even though they have scored only 185 (i.e. less than 200) in Group 1. But since the deficit here is covered by the surplus in Group 2, the candidate will be awarded a pass. This is called the setoff facility.
  • CA Intermediate exam is also an offline exam and conducted twice a year i.e. May & November. The question paper is in English or Hindi language which a candidate can choose as per their preference.

Check the CA Exam pattern for CA Inter in tabular form.

Frequency

Twice a Year (May & December)

Mode of Exam

Offline

Mode of Registration

Online

Number of Papers

8 papers Group-1 and Group-2

Duration

3 hours for each paper

Negative marks

No negative marking

Eligibility

Class 12 Passed and CA Foundation qualified

CA Exam Pattern – CA Final

This is the last stage of CA exams in which the candidates are tested for an advanced level of knowledge. There are 8 exams bifurcated in two groups at this level also, namely:

Group-I

  1. Financial Reporting
  2. Strategic Financial Management
  3. Advanced Auditing and Professional Ethics
  4. Corporate and Economic Laws

Group-II

  1. Strategic Cost Management and Performance Evaluation
  2. Elective paper
    1. Risk Management
    2. Financial Services and Capital Markets
    3. International Taxation
    4. Economic Laws
    5. Global Financial Reporting Standards
    6. Multidisciplinary Case Study
  3. Direct Tax Laws and International Taxation
  4. Indirect Tax Laws

Details regarding the CA Final exam pattern:

The exam pattern at CA Final level is much like the CA Intermediate level with some exceptions mentioned below:

  • Papers 3,4,7 and 8 contain 30% objective type questions.
  • Paper 6 is an elective one and the candidates have to select any one subject out of 6 as per their choice.
  • Rest all pattern is the same as that of CA Intermediate.

Check the CA Exam pattern for CA Final in tabular form.

Frequency

CA CS CMA Free Lectures

Twice a Year (May & December)

Mode of Exam

Offline

Mode of Registration

Online

Number of Papers

8 papers Group-1 and Group-2

Duration

3 hours for each paper

Negative marks

No negative marking

Eligibility

Class 12 Passed and CA Foundation and Inter qualified

Conclusion:

It’s true that CA exams are tough to crack due to a wide amount of coverage and never-ending syllabus. But it’s equally true that if properly planned they can definitely be cracked with flying colors. The motive of this article is to make you aware of the exam pattern of the CA course so that you can plan accordingly. Feel free to leave your queries or thoughts in the comment section below, and we’ll try our best to respond to everyone. https://blog.superprofs.com/ca/all-you-need-to-know-about-ca/ If you need help with CA preparations, contact SuperProfs‘ CA Exam Expert. Also, you may begin your preparation with CA Free Trial Classes. Now students from all over India can learn from India’s Most Experienced Professors online and get their dream career.

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