New Scheme CA Exam Pattern 2025
New Scheme CA Exam Pattern 2025
The ICAI CA Exam Pattern has been designed by the Institute of Chartered Accountants of India, which makes it structured in such a way that expertise in accounting, taxation, and legal documentation is developed.
Three sequential levels comprise the Chartered Accountancy course: CA Foundation, CA Intermediate, and CA Final, all of which must be completed in order to achieve the title of Chartered Accountant.
This article elaborates upon the ICAI CA Exam Pattern 2025, outlining its form and structure along with significant details to assist candidates with effective preparation to become a Chartered Accountant.
Students need to prepare for ICAI CA foundation exams strategically, as it appears three times in a year, in the months of May/June, September, and January.
What is the CA Exam 2025 Pattern?
CA Foundation and Intermediate exams conducted thrice by the ICAI throughout the year, that is May-June, September and January. The Final examination, however, is taken up twice a year: in May and November. It is a computer-based test, conducted over four days with one paper every day.
Every stage has a different type of exam pattern and, consequently, higher levels of complexity. Because the examinations are very tough, passing rates are still low; usually, it takes many attempts to pass each level successfully.
The ICAI has made radical changes to the CA Exam Pattern in its latest scheme by streamlining the structure for efficiency. The number of exams under the CA Intermediate and CA Final levels have been reduced from 8 to 6, making the process concise.
Moreover, MCQs have been included in all subjects at these levels for better evaluation and diversified format of assessment.
CA Intermediate New Scheme Exam Pattern 2025
The new exam pattern in CA 2025 exams affected the CA intermediate subject - Accounting and Auditing. ICAI is implementing new guidelines to the CA Inter Auditing subject.
Here is the complete distribution of subjects and respective marks according to CA exam 2025 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 |
| Paper 4 | Taxation | 70 + 30 | 100 |
| Paper 5 | Auditing & Code of Ethics | 70 + 30 | 100 |
| Paper 6 | Financial Management | 70 + 30 | 100 |
| Strategic Management | 70 + 30 |
CA Foundation New Scheme Exam Pattern 2025
CA foundation exam pattern 2025 seems pretty same. Here is the detailed information on CA foundation 2025 exams:
| 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 |
Impact on Complete CA Course 2025 Under New Scheme
The CA Articleship is one of the most important parts of the Chartered Accountancy journey, which offers students hands-on training in actual working situations and forms a basis for professional development.
Currently, under the system, the articleship is three years long and provides students with practical exposure to accounting, auditing, taxation, and other relevant fields. But since the new scheme is beginning from May 2024, the course length has undergone much change to optimize the time.
The Article ship will be reduced to just two years, and through this change, students' practical training will be complete in lesser time without compromising its quality.
CA Passing Criteria 2025 Under New Scheme
The passing criteria under the new scheme, implemented from 2025 for CA exams, have evolved with crucial changes to reduce the process for students. According to the new set of rules, papers for which the student scores marks of 60 or above will now be considered as permanently passed.
Unlike previous systems, students will not have to reappear in such papers in subsequent attempts. The remaining papers will be cleared by the candidates if they obtain a minimum of 50% in each paper, thus ensuring uniform performance in all papers.
Another advantage of the new scheme is that students can now drop exemptions, thus making it easier to manage their examination strategy. This change is expected to provide greater transparency and support to the students so that they can better plan their studies without the pressure of reappearing for high-scoring papers.
Join Swapnil Patni Classes for CA Exam 2025 Quality Preparations
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- Wide Reach and Accessibility:With over 2,00,000 students mentored to date, SPC has had a strong presence not just in metropolitan cities but even in tier 3, 4, and 5 cities, empowering students from all corners of India to achieve their dreams.
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With a vision to be the No. 1 coaching institute for commerce, SPC is benchmarking the CA coaching industry. Its commitment to bringing forth bright, meritorious achievers makes it the ultimate partner for your CA Exam 2025 preparation.
