New Delhi: The Institute of Chartered Accountants of India (ICAI) has made a major change in its examination system. From 2025, CA final examinations will be held three times a year in January, May and September in line with the current frequency for intermediate and foundation levels. This move will give students more opportunities to succeed.
Besides this, the ICAI has also updated the calendar for its post-qualification course in Information Systems Audit, which will now be held thrice a year – in February, June and October – instead of once a year.
According to CA Charanjot Singh Nanda, President of ICAI,
“These revolutionary options will greatly benefit both members and students by providing them with greater prospects for success. ICAI is dedicated to fostering the growth of its members and students through this landmark endeavour by providing them with a wide range of opportunities for career progression.”
CA May 2025 Exam Schedule
Exam | Dates | Timing |
CA Final (Group 1) | May 2, 4, 6 | 2 PM to 5 PM |
CA Final (Group 2) | May 8, 10, 13 | 2 PM to 5 PM |
CA Foundation | May 15–21 | Papers 1 & 2: 2 PM to 5 PM Papers 3 & 4: 2 PM to 4 PM |
CA Intermediate | May 3–14 | 2 PM to 5 PM |
Post-Qualification Course Schedule
Course | New Schedule | Previous Schedule |
Information Systems Audit | February, June, October | June, December |
International Taxation (INTT-AT) | May (2 PM to 6 PM) | N/A |
CA Intermediate Board of Studies (BoS) Series
Series | Start Date | Session 1 Timing | Session 2 Timing |
Series 1 | March 20, 2025 | 11 AM | 2 PM |
Series 2 | April 8, 2025 | 11 AM | 2 PM |
CA Final Exam Pattern 2025
Group | Paper | Duration | Marks |
Group I | Paper 1: Financial Reporting | 3 hours | 100 |
Paper 2: Advanced Financial Management | 3 hours | 100 | |
Paper 3: Advanced Auditing, Assurance, and Ethics | 3 hours | 100 | |
Paper 4: Direct Tax Laws and International Taxation | 3 hours | 100 | |
Group II | Paper 5: Indirect Tax Laws | 3 hours | 100 |
Paper 6: Integrated Business Solutions | 3 hours | 100 |
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