FAQs on ICAI New Revised CA Course (Current Status 2026)

Effective Date: Originally implemented July 1, 2023.

Current Status: Fully Operational.

If you are looking for information about the current ICAI Scheme of Education and Training for the CA Course—including CA Foundation, CA Intermediate, and CA Final—you are on the right page.

The Institute of Chartered Accountants of India (ICAI) introduced this scheme effectively from July 1, 2023. As of January 2026, the “Old Scheme” has been phased out for examination purposes, and all active students and new registrations fall under this curriculum (often referred to as the New Scheme 2023 during its launch).

Below is a comprehensive list of FAQs updated for students pursuing the course in 2026.

Part 1: General Overview & Important History

Q1: When was this Scheme launched?
Ans: The scheme was officially launched on CA Day, 1st July 2023.

Q2: What is the structure of the Chartered Accountancy Course under this scheme?
Ans: The course comprises three levels plus mandatory online learning:

1. Foundation
2. Intermediate
3. Self-Paced Online Modules (SPOM)
4. Final

Q3: How do I register?
Ans: All registrations for Foundation, Intermediate, and Final levels are processed through the Self Service Portal (SSP) at https://eservices.icai.org.

Part 2: CA Foundation Course (2026 Update)

Q4: When can I register for the Foundation Course?
Ans: Candidates may register after passing the Class 10th Examination. However, you are only eligible to appear for the Foundation exam after appearing for the Class 12th Examination.

Q5: What is the fee for the Foundation Course?
Ans: The registration fee is Rs. 9,000/-. This includes the Prospectus and Study Material.

Q6: What are the eligibility criteria for upcoming Foundation Examinations (e.g., June/December 2026)?
Ans: To be eligible:

1. You must be registered with the Board of Studies for a minimum of four months on or before the 1st day of the month of the exam.
   • Example: For the June 2026 exam, register by February 1, 2026.
   • Example: For the December 2026 exam, register by August 1, 2026.
2. You must have appeared for the Class 12th Examination.

Q7: What are the papers in the Foundation Course?
Ans: There are 4 papers:

Q8: Is there negative marking?
Ans: Yes. For objective type papers (Paper 3 & 4), there is a negative marking of 0.25 marks for every wrong answer.

Q9: What is the passing criteria?
Ans: Minimum 40% marks in each paper AND minimum 50% marks in the aggregate of all papers in one sitting.

Q10: What is the validity of Foundation registration?
Ans: Valid for 4 years from the first eligible attempt. Revalidation is not permitted at the Foundation level.

Part 3: CA Intermediate Course (2026 Update)

Q11: How can I register for the Intermediate Course?
Ans: Through two routes:

1. Foundation Route: After passing the CA Foundation and Class 12th.
2. Direct Entry Route: For Graduates/Post-Graduates (Commerce: min 55%, Others: min 60%) or those who have passed the Intermediate level of CS or CMA.

Q12: Can I register provisionally during my final year of Graduation?
Ans: Yes. You can register provisionally. You become eligible for the exam only after submitting proof of passing graduation with requisite marks and completing the required 8-month study period.

Q13: What are the papers in the Intermediate Course?
Ans: There are 6 papers divided into two groups:

Group I

• Paper 1: Advanced Accounting (100 marks)
• Paper 2: Corporate and Other Laws (100 marks)
• Paper 3: Taxation (Income Tax & GST) (100 marks)

Group II

• Paper 4: Cost and Management Accounting (100 marks)
• Paper 5: Auditing and Ethics (100 marks)
• Paper 6: Financial Management and Strategic Management (100 marks)

Q14: What are the Cut-off dates for Exam Eligibility?
Ans: You must be registered for 8 months prior to the exam month.

• For May 2026 Exams: Registration must have been done by Sept 1, 2025.
• For November 2026 Exams: Registration must be done by March 1, 2026.

Q15: What is the exam pattern and passing criteria?
Ans:

• Pattern: 30% MCQ (Case Study based) and 70% Descriptive in all papers. No negative marking for Intermediate MCQs.
• Passing: 40% in each paper and 50% in aggregate (Group-wise or Both Groups together).
• Exemption: If you fail a group but score 60%+ in a paper, that paper is exempt for the next 3 attempts.

Q16: Registration Validity?
Ans: Valid for 5 years. Revalidation is permitted once for another 5 years (Fee: Rs. 400).

Part 4: CA Final Course & Self-Paced Online Modules (SPOM)

Q17: When can I register for the Final Course?
Ans: You can register after passing both groups of the Intermediate Examination.

Q18: What are Self-Paced Online Modules (SPOM)?
Ans: Before you can appear for the Final Examination, you must qualify the online modules. These are learnt at your own pace.

• SET A: Corporate and Economic Laws (Mandatory)
• SET B: Strategic Cost & Performance Management (Mandatory)
• SET C: Elective (Choose one, e.g., Risk Management, Forex, etc.)
• SET D: Multidisciplinary (Choose one, e.g., Constitution of India, Psychology, etc.)

Note: Expert knowledge is required for Sets A & B; Working knowledge for Sets C & D.

Q19: What are the papers in the CA Final Course?
Ans:

Group I

• Paper 1: Financial Reporting
• Paper 2: Advanced Financial Management
• Paper 3: Advanced Auditing, Assurance and Professional Ethics

Group II

• Paper 4: Direct Tax Laws & International Taxation
• Paper 5: Indirect Tax Laws
• Paper 6: Integrated Business Solutions (Multidisciplinary Case Study – Open Book)

Q20: Eligibility for Final Examination (May/Nov 2026)?
Ans: You must have:

1. Passed both groups of Intermediate.
2. Registered for Final Course.
3. Completed Practical Training 6 months before the exam month.
4. Completed Advanced ICITSS.
5. Qualified all 4 Self-Paced Online Modules.

Q21: Registration Validity?
Ans: Valid for 10 years. Revalidation allowed every 10 years (Fee: Rs. 500).

Part 5: Practical Training (Articleship)

Q22: What is the duration of Practical Training?
Ans: 2 Years.

(Note: This was reduced from 3 years when the new scheme was introduced).

Q23: When can I commence Practical Training?
Ans: After passing both groups of Intermediate and completing the ICITSS (IT & Orientation) course.

Q24: How many leaves are allowed?
Ans: 12 days per year (Total 24 days).

Q25: What is the Business Accounting Associate (BAA) certificate?
Ans: If a student wishes to exit the CA course after Articleship but before passing Finals, they can apply for the BAA certificate if they have:

• Passed both Intermediate groups.
• Completed Practical Training.
• Completed Advanced ICITSS.
• Qualified applicable SPOMs.

Part 6: Transition FAQs (For students from the Old Scheme)

Note: As of 2026, the transition window is largely complete, but these rules apply to students who registered under the Old Scheme and are still clearing exams.

Q26: I was registered under the Old Scheme. How do I convert?
Ans: Conversion is done via the Self Service Portal (SSP). There is no conversion fee, but you must pay nominal fees (Rs. 500/1000) if you wish to order the new hard-copy study materials.

Q27: I passed Group-I under the Old Scheme. What happens now?
Ans: You will appear for the remaining papers under the current syllabus. ICAI has provided specific unit-based exemptions. You should check the “Exemption Details” on the ICAI website for your specific paper-wise mapping.

Q28: I started 3 years of articleship under the Old Scheme. Does it reduce to 2 years?
Ans: No. If your articleship deed was signed for 3 years (under the old rules), you must complete the 3-year tenure. However, your exam eligibility follows the new criteria regarding SPOM and Advanced ICITSS.

Q29: Are SPOMs mandatory for converted students?
Ans: Yes. However, exemptions exist based on what you cleared in the Old Scheme:

• Passed Both Inter Groups: Exempt from SET C and SET D.
• Passed Final Group I (Old): Exempt from SET A, C, and D.
• Passed Final Group II (Old): Exempt from SET B, C, and D.