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.

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