Over the years, The Institute of Chartered Accountants of India (ICAI) has undergone significant transformations in ICAI exam pattern to make CA exams more relevant, practical, and in line with global standards. Students who are preparing for CA exams, it’s important for them to understand how the ICAI CA exam pattern has changed over time.

Let’s understand how the ICAI CA Exam pattern has evolved, what’s new and how it affects students like you.

New Scheme of Education & Training (2024 Onwards)

This is the biggest change in recent years. ICAI launched a new scheme to modernize the ICAI CA Course. 

Here’s what change in ICAI CA Exam Pattern is:

Attempt test papers exactly as per ICAI’s new exam pattern – Start Now

Negative Marking in CA Foundation 

Earlier CA foundation exams did not have negative marking. CA Foundation students were tested mainly on their conceptual knowledge and ability to write answers.

But now with the introduction of objective type questions in CA Foundation Paper 3 and Paper ICAI implemented negative marking.

Deduction: 0.25 marks for each wrong answer

Reason: To encourage careful attempts and conceptual clarity rather than guessing.

Get tips and tricks to avoid negative marking in CA Foundation exam: Click here

Increased Complexity across Levels

Over the years, the level of questions in CA exams has gradually increased across all three levels:

This gradual increase in difficulty level makes sure students are better prepared for professional practice.

From Foundation to Final, We Ensure You Pass – Don’t Miss the CA Pass Guarantee Batch 

Introduction of Case-based Questions

The introduction of case based questions in CA Inter and CA Final level has been one of the major changes in ICAI exams.

What are Case-based Questions?

These types of questions are related to real-life scenarios and students have to apply accounting, auditing, and taxation or finance principles to solve the problem.

• Purpose:

• Test skills like analytical and judgement
• Bridge the gap between academic learning and professional requirements
• Reduce rote learning

Just one click and grab the toppers tips to tackle Case based questions in CA exams

Introduction of SPOM (Self-Paced Online Module)

For CA Final students, ICAI introduced Self-Paced online Module (SPOM) to further enhance learning flexibility and skill-building. These are necessary to qualify before applying for ICAI membership.

Modules: Total 4 including Set A, Set B, Set C, and Set D.

Students can complete these online at their own pace. This emphasizes continuous professional development alongside exam preparation.

Click here to check eligibility and SPOM criteria for January 2026 exams.

ICAI CA Exam Frequency

Earlier the ICAI CA exam was held twice a year in the months of May and November but now the exam frequency increased and now ICAI CA conducts thrice a year. 

Now CA students have more flexibility and less waiting time between attempts.

Click here and get all the information related to why ICAI conducts the CA Final exam thrice a year.

Change in Number of Papers

Now CA Inter and CA Final papers have been reduced from 8 to 6 which is a strategic move by ICAI to streamline assessments, promote integrated learning, and better prepare students for professional practice.

Digital and Practical Advancement

ICAI has also introduced several digital features such as:

• Online registration and exam forms
• Mock tests and sample papers
• Recorded video lectures and e-books

This not only makes the process smoother but also helps students study from anywhere by using ICAI updated material.

Understand the current ICAI CA Exam pattern (2025 Onwards)

Let’s understand the ICAI exam pattern of each level of CA exam under the new ICAI scheme:

ICAI CA Foundation

Focus: Concept clarity and logical reasoning

Read More:

• How to Score 80+ in Law with Smart Preparation?
• Mathematics vs. Logical Reasoning: Where to Focus More in CA Foundation
• How to Build Conceptual Clarity in Accounts at Foundation Level?

ICAI CA Intermediate

Focus:

The CA Intermediate level gives more focus on practical application and deep understanding of Accounting, Law, and Management. 

Read More:

• Taxation Deep Dive: How to Master GST and Income Tax for CA Inter
• How to Score Exemption in Audit & FM-SM Papers
• Advanced Accounting vs. Corporate & Other Laws

ICAI CA Final

What’s new in CA Final?

• CA Final Paper 6 is now open book & Case-based which tests practical judgement and integration of concepts across subjects.
• In CA Final, Questions are more scenario-based and related to real life professional cases.

Read More:

• Case Study Approach in CA Final: How to Tackle Practical-Oriented Questions
• Preparing for FR & AFM Together – The Winning Strategy
• How to Prepare for CA Final Advanced Financial Management (AFM)?

Conclusion: The New Era of CA Exams

The ICAI evolved the exam pattern to make the CA Journey not only practical but also flexible, and student-focused. 

To make the most of it, prepare the right way with Bhagya Achievers. By providing expert mentors, realistic test series, and exam-focused study plans, we help CA students to prepare exactly as per the ICAI new scheme exam pattern. 

Every test, every plan, and every session is designed to make you exam ready and confident. 

FAQs

Ques1: What is the duration of CA Articleship under the ICAI new scheme?

Ans: Under the New scheme, the duration of ICAI CA Articleship is now 2 years instead of 3. 

Ques2: How many CA exams are now conducted in a year?

Ans: All the three levels of ICAI CA exams are now conducted three times a year including January, May, and September.

Ques3: Does the new ICAI exam pattern make CA easier?

Ans: Yes, not only easier but more balanced. It rewards conceptual clarity, logical thinking, and consistent effort rather than rote memorization.

Ques4: Why is the ICAI new exam pattern better for CA students as compared to the old exam pattern?

Ans: Because it offers more exam attempts, less waiting time, and a focus on understanding instead of rote memorization.

Ques5: What are the major changes in the new ICAI exam pattern?

Ans: The new ICAI exam pattern includes three exams a year, more MCQs, open-book case-based papers, and reduced paper numbers in CA Final and Inter exams.

Ques6: How can I stay updated with ICAI changes?

Ans: Check daily ICAI’s official website for notifications or join Bhagya Achievers student’s community for latest update, changes, and exam trends.

Also Check:

• Top 10 ICAI Study Resources You Should Never Ignore in CA Inter Exams
• Latest ICAI CA Foundation Study Material – PDFs, Fees, and Syllabus Overview
• Most Scoring Topics in CA Foundation as per ICAI Syllabus
• How to Stay Motivated During Articleship and CA Final Preparation?
• Bridging the Gap: How to Transition Smoothly from CA Foundation to CA Inter