Overview of CA Course

	Foundation	Intermediate	Finals
Mode of Exam	Offline	Offline	Offline
Question Type	Paper 1 and 2- Subjective, Paper 3 and 4- Objective	Pen and paper-based	Descriptive cum Objective (OMR Based)
Medium	Paper 1 & 2 English/Hindi Paper 3 & 4 only in English	English/Hindi	English/Hindi
Number of Papers	4	8	8
Total Marks	100 marks per paper	100 marks per paper	100 marks per paper
Negative Marking	Paper 3 & 4:1/4 mark will be deducted.	No negative marking	No negative marking

Level 1- CA foundation

It is an entry-level examination for the students who have appeared for class 12th examinations for the chartered accountancy course offered by the Institute of Chartered Accountants of India (ICAI) Earlier CA foundation was known as Common Proficiency Test (CA-CPT). CA foundation got applicable form 1st July 2017. This exam is conducted twice a year in November and May. Steps to follow under foundation route:-
1. Register with a board of studies after class 12th exam.
2. Undergone a minimum of 4 months study period (register till 30th June/ 31st Dec eligible to appear in Nov/May).
3. Qualify 12th class examination (mandatory).
4. Appear for the CA foundation exam.
5. Qualify foundation course.
6. Register for the intermediate course.
7. Complete at least 8 months of the study course.
8. Appear in both or either of the 2 Groups of Intermediate Course.
9. Complete Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS) before practical training starts. (mandatory)
10. Register for 3 years practical training on passing either or both Groups of Intermediate.
11. After qualifying both the groups of intermediate course. Register for the final course.
12. Students are required to complete four weeks of Advanced Integrated Course on Information Technology and Soft skills (AICITSS) before appearing for Finals.
13. Appear in the final exam during the last six months of practical training.
14. Complete Practical Training
15. Qualify both the groups of Finals
16. Become a member.

How to Apply for the CA foundation course:-

1. Visit ICAI Website http://www.icai.org/.
2. Create an account. 1. Enter personal details like Name (First-middle-last name), Gender, Date of Birth, Email address, Mobile Number, Adhaar number, Password, Re-confirm password, Captcha word and click on submit.
3. After the creation of the account, log in to your registration portal.
4. Fill necessary details- Valid Email address, mobile number and Personal Identification Number (PIN) in the examination form is mandatory.
5. Upload required documents like,
a) The duly signed printout of the online successful registration form in hard copy
b) Attested copy of Admit Card / Mark sheet of Class 12 examination issued by the concerned Board.
c) A recent colour photo is to be attached on the printout of the online successful registration form.
d) Attested copy of proof of Nationality, if a student is a foreigner
e) Attested copy of proof of special category certificate, i.e. SC / ST, OBC, Differently abled
f) Attested copy of the 10th Mark sheet/ Admit Card of 10th class indicating the Name & Birth Date

6. Make payment (Master/Visa/Maestro Credit/Debit/Rupay/Net Banking/BHIM UPI details Card for making online payment)

Examination Fees for filling online exam form		Rs. 1500/-	India Centre
INR 2200/-	Kathmandu Centre
US$ 325/-	Abu Dhabi, Dubai, Doha or Muscat Centres

7. After filling the application form, check the details carefully relating to the registration number, gender, medium, centre, and eligibility criteria.
8. Save and print the application
9. Sign and attest the application
10. Send the application to ICAI
11. Candidates are advised to keep a copy of the duly filled exam form for future reference
Note: Documents are to be submitted to concern Regional Office within 7 days of the date of online registration along with the printout of the online registration form, duly signed by the candidate.
Exemption Rule: There is No Concept of Exemption in a paper(s) in the Foundation Exam.

Level 2- Intermediate Course (Direct Entry Route)

ICAI allows direct entry route to its intermediate course:-
1. Commerce Graduate/Post-Graduate- attain a minimum of 55% marks.
2. Other Graduate/Post-Graduate- attain a minimum of 60% marks. Steps to follow under direct entry route: - Eligible only for graduates or postgraduates
1. Register directly for the intermediate course (candidates are allowed to register during the final year of graduation/ post-graduation)
2. Students must complete the Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS) before the commencement of the practical training.
3. Register for 3 years practical training on passing either or both Groups of Intermediate.
4. Appear in Intermediate exam after Nine months of practical training
5. After qualifying both the groups of intermediate course. Register for the final course.
6. Students are required to complete four weeks of Advanced Integrated Course on Information Technology and Soft skills (AICITSS) before appearing for Finals.
7. Appear in the final exam during the last six months of practical training.
8. Complete Practical Training
9. Qualify both the groups of Finals
10. Become a member.

Level 3- Final Course

Candidates can appear in both groups simultaneously. But he/she will be considered pass in the final exam when he/she clear both the groups. Candidates must secure 40% minimum marks in each paper of each of the groups and minimum of 50% marks aggregate in all the papers of that group.

mptions:-

A candidate who appears in all papers in a group and fails in one or more papers in that group, but scored minimum 60% in any paper (s) of that group. The next three examinations are eligible for exemption in that paper (s). He/she will be declared to have passed in that group, if he/she gets minimum 40% marks in each paper of that group and minimum 50% of the total marks in all his / her papers. Group including paper (s) in which they secured minimum 60% marks in the earlier examination. He/ she will not be eligible for any further exemption in the remaining papers of that group unless he has abolished the exemptions already given to that group.

Fees structure:-

Foundation course

Details of Fee	Amount
Cost of Foundation Prospectus	200
*Foundation Registration Fee	9,000
Subscription for Members' Journal (For one Year) (Optional)	400

Intermediate Course

Registration charges	Both Groups	Group I / II
Registration Fee	15,000**	1,000**
Students' Activities Fee	2,000	2,000*
Registration fee as articled assistant	1000
Total	18,000	13,000

To be paid once The prospectus cost Rs. 200 is to be paid by direct entry students in addition to the above admission.
Students of the newly formed Union Territories of Jammu, Kashmir and Ladakh and North-East states will have to pay only Rs.4500 / - for both groups and Rs.3250 / - for a single group if they register between September 20, 2019, and March 31, 2022. At the time of registration, they will have to upload the following self-attested documents along with (I) Domicile Certificate (ii) Proof of Identity - Aadhaar Card / Passport / Voter ID.

Final Course-

Details of Fee : Amount
Final Registration Fee : 22,000
* Students of newly formed Union Territories of Jammu, Kashmir and Ladakh and the North-East States are required to pay only Rs.5500 / - if they register between September 20, 2019, and March 31, 2022. At the time of registration, they will have to upload the following self-attested documents along with (I) Domicile Certificate (ii) Proof of Identity - Aadhaar Card / Passport / Voter ID.
The Fees once paid by the candidate will not be refunded in any circumstances. If there is any transaction failure or multiple payments from the same registration number will be identified by the system, the fees will be refunded within 21 days of the last date for submission of the exam application form.

Notification

The CA Foundation exam was rescheduled due to corona outbreak, and the June exam was held in August 2020.
A fake announcement dated 27.10.2020 has been circulating on social media, thereby falsely confirming the postponement of ICAI exam schedule. The examination schedule has already announced.
CA foundation exam dates- December 8, 10, 12, and 14, 2020
CA Inter (IPC) exam dates (Group 1)- November 22, 24, 26 and 28, 2020
CA Inter (IPC) exam dates (Group 2)- December 1, 3 and 5, 2020
CA Intermediate exam under new scheme (Group 1)- November 22, 24, 26 and 28, 2020
CA Intermediate exam under new scheme (Group 2)- December 1, 3 and 5, 2020
CA Final exam date under the new and old scheme (Group1) - November 21, 23, 25 and 27. 2020
CA Final exam date under the new and old scheme (Group 2) - November 29, 2020, December 2, 4 and 6, 2020.
Candidates are further advised to note the above and get in touch with the website, http://www.icai.org/

Preparation Tips

1.Consistency: A candidate who appears for the CA exam has to do a lot of hard work and requires lifelong learning ability. CA is not about intelligence, it is more on the constant and persistent effort that goes into the system.
2. Knowledge of amendments taking place: He/ She should be well aware of the amendments taking place. Amendments are made frequently in the CA exam. So, you should make sure when this amendment comes into force.
3. Knowledge of Course: Candidate should be well versed with the courses of all three level of exam. With an extensive curriculum and materials, it will not be just smart work, we need to see a specific number of hours to cover the topics.
4. More & More practice Taxation, Accounts and statistics are the major part to ace CA. Candidates must practice the previous year paper so that they can get to know the exam format and the types of questions that come in the exam. Regular practice of 6 to 7 hours is a must.
5. Positive attitude: Having a positive attitude while preparing for the exams will directly lead to success. The way you look at success helps you achieve it. So stay positive and keep yourself focussed while preparing for the exam.
6. Patience CA is a course that will break down people so easily - failure, pressure, deadlines, so it is important to be strong and manage all of this with positivity. If you do not believe in luck, then start believing in it, you may find it strange/funny, but yes it is indeed a truth. So you have to be very patient if you are planning to take the CA exam or prepare for it.
Just keep in mind that "Today's hard work can create tomorrow's bright future."

Important Dates

CA Foundation Examination:

Paper	Subject	Date	Day	Time	Duration
1	Principles and Practice of Accounting	9/11/2020	Monday	2.00 PM to 5.00 PM (IST)	3 Hours
2	Section A :Business Laws Section B: Business	11/11/2020	Wednesday	2.00 PM to 5.00 PM (IST)	3 Hours
3	Business Mathematics, Logical Reasoning and Statistics	15/11/2020	Sunday	2.00 PM to 4.00 PM (IST)	2 Hours
4	Business Economics and Business and Commercial Knowledge	17/11/2020	Tuesday	2.00 PM to 4.00 PM (IST)	2 Hours

CA Intermediate Examination:

Paper	New Syllabus	Date	Day	Timings
Paper-1	Accounting	02.11.2020	Monday	2.00 P.M. to 5.00 P.M.
Paper-2	Corporate & Other Laws	04.11.2020	Wednesday	2.00 P.M. to 5.00 P.M.
Paper-3	Cost and Management Accounting	06.11.2020	Friday	2.00 P.M. to 5.00 P.M
Paper-4	Taxation Section A: Income Tax Law Section B: Indirect Taxes	08.11.2020	Sunday	2.00 P.M. to 5.00 P.M.
Paper-5	Advanced Accounting	10.11.2020	Tuesday	2.00 P.M. to 5.00 P.M.
Paper-6	Auditing and Assurance	12.11.2020	Thursday	2.00 P.M. to 5.00 P.M.
Paper-7	Enterprise Information Systems and Strategic Management Section A: Enterprise Information Systems Section B: Strategic Management	16.11.2020	Monday	2.00 P.M. to 5.00 P.M.
Paper-8	Financial Management and Economics for Finance	18.11.2020	Wednesday	2.00 P.M. to 5.00 P.M.

Eligibility Criteria

CA Foundation

Register with Board of Studies (BOS) after appearing in Class 12th exam till June 30/ Dec 31.
Eligible to appear in Nov/May after passing Class 12 exam.
Attempt intermediate exam after a study period of 8 months.
Complete 4 weeks ICITSS before starting of your practical training.
List of examination treated as equivalent to Senior Secondary Examination
1. Board of Intermediate Education, Andhra Pradesh
2. Assam Higher Secondary Education Council
3. Bihar School Examination Board
4. Central Board of Secondary Education (CBSE)
5. Chhattisgarh Board of Secondary Education
6. Council for Indian School Certificate Examinations (CISCE)
7. Goa Board of Secondary and Higher Secondary Education
8. Gujarat Secondary & Higher Secondary Education
9. Board of School Education, Haryana
10. H. P. Board of School Education
11. J & K State Board of School Education
12. Jharkhand Academic Council
13. Government of Karnataka Department of Pre-University Education
14. Kerala Board of Higher Secondary Education
15. Maharashtra State Board of Secondary & Higher Secondary Education
16. Board of Secondary Education, Madhya Pradesh
17. Council of Higher Secondary Education, Manipur
18. Meghalaya Board of School Education
19. Mizoram Board of School Education
20. Nagaland Board of School Education
21. Council of Higher Secondary Education, Orissa
22. Punjab School Education Board
23. Board of Secondary Education, Rajasthan
24. Tamil Nadu State Board of School Examinations
25. Tripura Board of Secondary Education
26. U. P. Board of High School and Intermediate Education
27. Board of School Education, Uttarakhand
28. West Bengal Council of Higher Secondary Education
29. Chhattisgarh State Open School
30. M.P. State Open School
31. National Institute of Open Schooling
32. Rajasthan State Open School
33. The West Bengal Council of Ravindra Open Schooling
34. Banasthali Vidyapith

CA Intermediate

1. Candidate should be Commerce Graduate/Post-Graduate- attain a minimum of 55% marks, and Other Graduate/Post-Graduate- attain a minimum of 60% marks.
2. Register for Intermediate course undergo 4 weeks ICITSS
3. Clear CA foundation and Join 3 years of practical training
4. Attempt Intermediate examination after 9 months of Practical Training.
5. Registration of CA final is done after passing of both groups Intermediate Exam.

CA finals

1. Candidate should have passed Intermediate Examination or Professional Education Examination - II./PCE/IPCE/Intermediate (IPC) Examination.
2. The candidate should be registered with the Board of Studies of the concerned Regional Office of the Institute on or before August 01, 2020, or on or before August 01, 2020, for the final new course. (Note: Candidates are advised to refer announcement dated July 22, 2020, under Board of Studies hosted
3. Candidates should have completed 3 years or 3 and half years of articleship (including excess leave taken) as of the date of filling the examination application form.
4. The candidate should remain in service till November 01, 2020, and serve training for the last twelve months, including excess leave, and complete the 3½ year articleship on or before October 31, 2021. (For students transitioning from PE-II to PCC as well as students converted from PE-II to PCC and then to IPCC / PPI).
5. Candidates who have taken termination are advised to re-register for the remaining period of training so that they remain in service until November 01, 2020, and complete 3 years or 3 and a half years of training, as applicable (including excess leave) on or before April 30, 2021, or October 31, 2021, as the case may be.
6. Complete 5 years of training with GMCS and Advanced ITT.

Admit Card

1. ICAI always release admit card before 14 days from the commencement of the examination.
2. No physical admit card will be sent to any candidate. Candidates are required to download the admit card from the website.
3. Download the admit card to login to your account using the login ID (Registration Number) and password.
4. Click on the link in front of admit card. You can print the admit card in A4 size paper.
5. Details on admit cards- candidate's name, roll number, registration number, Groups, photograph, and signature, exam center, date of exam, exam timings, the sequence of paper, etc. along with important instructions.
6. For any discrepancy related to admit card you can contact:- Help Line Telephone numbers: 0120 3054 851, 852, 853 and 835, 0120 4953 751, 752, 753 and 754 E-mail:

1. Foundation candidates: foundation_examhelpline@icai.in
2. Intermediate candidates: intermediate_examhelpline@icai.in
3. Final candidates: final_examhelpline@icai.in
7. Candidates must carry their admit card to the exam hall for verification purpose.
8. To check your exemption details candidates can sign in on credentials at https://icaiexam.icai.org/ after 15th April for May exams and 15th October for November exams.

Exemption Rules:

1. Exemptions granted to candidates are not mentioned in the admit card. For that, candidates have to go through the relevant statement of marks of the exam.
2. Alphabet "E" printed against the marks of a paper denotes that the paper has been brought forward in an earlier attempt.
3. So also, "#" symbol printed against the marks of a paper denotes that you have been granted an exemption in that paper.
4. The exemption will be valid for the next 3 following exams and result below that group indicates "F-EX". (Fail with exemption (F-EX) means the candidates has not passed the group but has secured an exemption in that subject in which he/she has scored at least 60 marks.)

CA Exam Pattern

CA foundation course

It is a descriptive cum objective type exam of 400 comprising of 4 papers. The exam would be conducted twice a year - once in May and in November. The language of the question paper will be in Hindi and English both. However, OMR sheets for paper 3 & 4 will be in English Medium only. Late entry is permitted up to 15 minutes from the commencement of the exam for paper 1, 2, 3 and 4. Candidates are not allowed to leave the exam hall till the exam concludes. The OMR sheets for paper 3&4 are required to submit before leaving the exam hall after the end of the exam.

Papers	Subject	Marks	Level 1 (Comprehension and knowledge)	Level 2 (Application)
Paper 1	Principles and Practice of Accounting	100	5%-20%	80%-95%
Paper 2	Section A: Business Laws Section B: Business Correspondence and Reporting	60< 40	50%-65% 100%	80%-95% 35%-50%
Paper 3	Part 1: Business Mathematical Part 2: Logical Reasoning Part 3: Statistics	40 20 40	100%	100%
Paper 4	Part 1: Business Economics Part 2: Business and Commercial Knowledge	60 40	40%-50% 100%	50%-60%

Intermediate course

Group 1

Papers	Subject	Marks	Level 1 (Comprehension and knowledge)	Level 2 (Application)
Paper 1	Accounting Corporate & Other Laws	100	5%-15%	85%-95%
Paper 2	Part 1: Company Law (60 marks) Part 2: Other Laws (40 marks)	100	40%-55% 35%-55%	45%-60% 45%-65%
Paper 3	Cost and Management Accounting	100	20%-30%	70%-80%
Paper 4	Taxation Section A: Income-tax Law (60 marks)	100	5%-20% 20%-45%	80%-95% 55%-80%

Group 2

Papers	Subject	Marks	Level 1 (Comprehension and knowledge)	Level 2 (Application)
Paper 5	Advanced Accounting	100	5%-15%	85%-95%
Paper 6	Auditing and Assurance	100	30%-55%	45%-70%
Paper 7	Enterprise Information Systems and Strategic Management Section A: Enterprise Information Systems (50 marks) Section B: Strategic Management (50 marks)	100	30%-55% 50%-70%	45%-70% 30%-50%
Paper 8	Financial Management & Economics for Finance Section A: Financial Management (60 marks) Section B: Economics for Finance (40 marks)	100	20%-30% 60%-80%	70%-80% 20%-40%

Final Course

ICAI started the Elective Paper 6 in CA Final (New) Course Examination from May 2018 onwards, which is being conducted on open book method. In this regard, candidates may note the following points:
1. Candidates will be allowed to bring their own material in hard form in the examination hall, and they will be consulted for answering the questions in the examination. Such material may include study material, practice manuals, revisionary test papers supplied by ICAI, textbooks, bare Acts,
2. Candidates will not be allowed to bring mobile phones, iPads, or any other electronic device to the examination hall.
3. No material exchange will be permitted between the candidates inside the examination hall/room.

Paper	New Syllabus	Level 1 (Comprehension and knowledge)	Level 2 (Analysis & Application)	Level 3 (Evaluation & Synthesis)
Paper-1	Financial Reporting	5%-15%	55%-85%	15%-25%
Paper-3	Advanced Auditing and Professional Ethics	20%-35%	45%-70%	10%-20%
Paper-4	Corporate and Economic Laws Part 1: Corporate Laws Part 2: Economic Laws	10%-20% 40%-60%	60%-70% 40%-60%	15%-25%
Paper-5	Strategic Cost Management and Performance Evaluation	10%-15%	45%-55%	35%-40%
Paper-6	Elective Paper (One to be chosen from the list of Elective Papers) Elective Papers 6A: Risk Management 6B: Financial Services & Capital Markets 6C: International Taxation 6D: Economic Laws 6E: Global Financial Reporting Standards 6F: Multidisciplinary Case Study
Paper 7	Direct Tax Laws & International Taxation Part 1: Direct Tax Laws Part 2: International Taxation	5%-10% 5%-10%	60%-80% 75%-85%	15%-30%
Paper 8	Indirect Tax Laws Part 1: Goods and Service Tax Part 2: Customs & FTP	10%-30% 25%-55%	45%-75% 45%-75%	15%-25%

1. Paper 6 will be a case study based open book examination for four hours
2. There will be no change in the examination schedule in any circumstances on any day after the Central Government or a State Government declares a public holiday.

CA Syllabus

CA Intermediate Examination

Paper	New Syllabus	Date	Day	Timings
Paper-1	Accounting	02.11.2020	Monday	2.00 P.M. to 5.00 P.M.
Paper-2	Corporate And Other Laws	04.11.2020	Wednesday	2.00 P.M. to 5.00 P.M.
Paper-3	Cost and Management Accounting	06.11.2020	Friday	2.00 P.M. to 5.00 P.M.
Paper-4	Taxation Section A: Income Tax Law Section B: Indirect Taxes	08.11.2020	Sunday	2.00 P.M. to 5.00 P.M.
Paper-5	Advanced Accounting	10.11.2020	Tuesday	2.00 P.M. to 5.00 P.M.
Paper-6	Auditing and Assurance	12.11.2020	Thursday	2.00 P.M. to 5.00 P.M.
Paper-7	Enterprise Information Systems and Strategic Management Section A: Enterprise Information Systems Section B: Strategic Management	16.11.2020	Monday	2.00 P.M. to 5.00 P.M.
Paper-8	Financial Management and Economics for Finance	18.11.2020	Wednesday	2.00 P.M. to 5.00 P.M.
CA Intermediate Examination
Paper	New Syllabus	Date	Day	Timings (IST)
Paper-1	Financial Reporting	01-11-2020	Sunday	2.00 P.M. to 5.00 P.M.
Paper-2	Strategic Financial Management	05-11-2020	Thursday	2.00 P.M. to 5.00 P.M.
Paper-3	Advanced Auditing and Professional Ethics	03-11-2020	Tuesday	2.00 P.M. to 5.00 P.M.
Paper-4	Corporate and Economic Laws	07-11-2020	Saturday	2.00 P.M. to 5.00 P.M.
Paper-5	Strategic Cost Management and Performance Evaluation	09-11-2020	Monday	2.00 P.M. to 5.00 P.M.
Paper-6	Elective Paper (One to be chosen from the list of Elective Papers) Elective Papers 6A: Risk Management 6B: Financial Services & Capital Markets 6C: International Taxation 6D: Economic Laws 6E: Global Financial Reporting Standards 6F: Multidisciplinary Case Study	11-11-2020	Wednesday	2.00 P.M. to 6.00 P.M.
Paper-7	Direct Tax Laws & International Taxation	15-11-2020	Sunday	2.00 P.M. to 5.00 P.M.
Paper-8	Indirect Tax Laws	17-11-2020	Tuesday	2.00 P.M. to 5.00 P.M.

Books Best

The updated study materials are available at the BOS knowledge portalhttps://www.icai.org/post/bos-knowledge-portal Students can read online or download the materials by visiting the link, as mentioned above.
Procedure to get free of cost study materials:
1. Visit ICAI CDS Portal (https://icai-cds.org/)
2. Choose a respective course (CA foundation, Intermediate, Finals)
3. Select the subject of your respective course and add them to cart.
4. Login to your account and apply for a coupon. (You need to login to your account to get your free coupon activated.
5. The material will be sent to the candidates.
Note: If you are a newly registered student, then the coupon will be activated in your account by default.
Books to refer
Institute Study Materials is the best one- Modules, RTP and MTP should be your first priority.

Accounting

ICAI Study Material
ICAI Practice Manual
Book by P.C. Tulsian
Book by CA Parveen Sharma

Business Laws, Ethics and Communication

ICAI Study Material
ICAI Practice Manual
Book by Munish Bhandari

Costing and Financial Management

ICAI Study Material
ICAI Practice Manual
Book by P.C. Tulsian
Book by Ashish Kalra

Taxation

ICAI Study Material
ICAI Practice Manual
Book by T N Manoharan
Book by Singhania
Book by Girish Ahuja

Advanced Accounts

ICAI Study Material
ICAI Practice Manual
Book by P.C. Tulsian
Book by CA Parveen Sharma

Auditing and Assurance

ICAI Study Material
ICAI Practice Manual
Book by Surbhi Bansal
Book by Padhuka

Information Technology and Strategic Management

ICAI Study Material
ICAI Practice Manual
Book by Dinesh Madaan for Information Technology

CA Cut Off

Cut off of candidates in the COMMON PROFICIENCY TEST (CPT)

Term	Appeared	Passed	Percentage
June 2019	20303	5764	28.39
December 2018	25037	9038	36.10
June 2018	54474	15284	28.06

Cut off of candidates in the Final (Old) and Final (New)

Course	Term	GROUP I			GROUP II			BOTH GROUP (PASSED BOTH THE GROUPS/ PASSED EITHER OF THE GROUP)
		APPEARED	PASSED	Percentage	APPEARED	PASSED	Percentage	APPEARED	PASSED	Percentage
Final (New)	May-19	8894	1500	16.87	6529	1146	17.55	11092	2313	20.85
Final (Old)	May-19	25052	4610	18.4	36945	8762	23.72	15560	1187	7.63

CA Result

1. The result is likely to be announced in the third week of January 2021. It will be viewed at icaiexam.icai.org.
2. Candidates will receive a statement of marks within 4 weeks from the institution from the date of declaration of result.
3. A pass certificate will be issued to those who pass both groups of examinations within 60 days from the date of declaration of the result. However, for any reason, the results are not received within 8 weeks from the date of declaration, you can write to dms_examhelpline@icai.in.
4. A candidate who passes in the first attempt, with seventy percent marks of the total marks of all the question papers of that examination (the final examination). The statement of marks issued to the candidates mentioning the candidate has passed the examination with distinction.
5. The results of such candidates whose eligibility to appear in the examination could not be established by the candidates for willingness to produce documentary evidence when called, will be withheld. In addition, the result of candidates indulging in improper means will also be withheld. Candidates whose results are withheld will send a written communication in this regard immediately after the results. There is no concept of "improvement" of performance in CA exams. In other words, a student is not allowed to reappear in the group (s) of the exam he has already passed.
5. After filling the details, click on the "Continue" button.
6. The rank will be secured by the candidate if he fulfils the following criteria to issue a rank certificate:
He should pass the examination in the first attempt;
He should not have availed any exemption in any paper.
He should get a total of 55% marks in aggregate. Rank certificates are issued up to 50th rank on an All India basis. Candidates will be sent rank certificates to the respective regional offices for further distribution.
7. Requirements to pass the final exam- A candidate can appear in both the group or can give one group at a time. He/ She will be declared pass when they pass both the groups of the final examination. A candidate will be declared to have passed in a group if he/she attains minimum 40% marks in each paper of the group and minimum 50% marks in the total marks of all the papers of that group.
8. ICAI has introduced a system of on-line evaluation of answer sheets in a phased manner. Therefore, it is easier for applicants to work on computers and evaluation of answer sheets when required. However, requisite training in this regard will be provided before the on-line evaluation work can be carried out.

Scales of honorarium for evaluation of answer books

Examination	Paper	Rate (for Physical Evaluation)	Rate (for Digital Evaluation)
Foundation	1 & 2	Rs 100/- per answer book	Rs 100/- per answer book
Intermediate(IPC)	1,2,3,5,6 & 8	Rs 125/- per answer book	Rs 150/- per answer book
Intermediate(IPC)	Sectional papers(Paper 4A, 4B, 7A & 7B)	Rs 90/- per answer book	Rs 100/- per answer book
Intermediate(IPC)	Sectional papers(Paper 4A, 4B, 7A & 7B)	Rs 90/- per answer book	Rs 100/- per answer book
Final examination	1- 8	Rs 160/- per answer book	Rs 190/- per answer book

9. If any discrepancy occurs, you may contact on Telephone Nos. 0120-3054851, 3054852, 3054853, 3054835, 4953751, 4953752, 4953753, and 4953754.
E-mail id: final_examhelpline@icai.in.
Admit Card: icaiexam.icai.org;
Result: icaiexam.icai.org Note: The help desk will be present from October 10, 2020, to November 18, 2020, for questions related to the admit card.

After completion of CA final Exam (Become a member)

After clearing both the groups of CA final exam, the candidates are required to fill form 2 for allotment of CA membership. Documents required to apply for CA Membership Number to ICAI:
1. Educational Qualifications
2. Mark sheets of CA Final Exams
3. Articleship Training Completion Certificate
4. Certification of Participation in GMCS
5. Higher Secondary School Certificate as proof of date of birth (If not submitted earlier)
Name of the applicant should be the same as written on the Higher Secondary School Certificate. If a candidate has changed his signature, then he is required to submit new signature attested by a Chartered Accountant or a Gazetted Officer.
At the time of applying for CA membership, the following fees are required to be paid in favour of "Secretary, Institute of Chartered Accountants of India

Other relevant details

The candidate will be nominated as a member of the institute from the date on which Form 2 is completed in all aspects, along with compliance, prescribed fees and other documents.
A certificate of membership/certificate of practice will be issued to the newly enrolled member within 3 months from the date of issue of enrolment letter and will be sent by post.

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