ICAI Exam 2027: Jan Exam Dates Out, Registration from Nov 3, Syllabus and Pass Percentage

The ICAI Exam 2027, conducted by the Institute of Chartered Accountants of India (ICAI), is one of India’s most prestigious professional qualification examinations, encompassing three levels — CA Foundation, CA Intermediate, and CA Final. As of today, ICAI has officially released the CA Foundation and CA Intermediate January 2027 exam timetable, with exams scheduled from January 2 to January 12, 2027, and registration opening on November 3, 2026. More than 2.5 lakh students are expected to appear across these levels in the 2027 cycle.

• Registration (January 2027 Attempt): The ICAI exam application window for CA Foundation and CA Intermediate January 2027 opens on November 3, 2026 and closes on November 16, 2026. Late registration with a Rs 600 penalty may be available for a few days after that. Apply at eservices.icai.org.
• CA Foundation Exam (January 2027): CA Foundation January 2027 exams are scheduled from January 3 to January 9, 2027, held from 2:00 PM to 5:00 PM (Papers 1 & 2) and 2:00 PM to 4:00 PM (Papers 3 & 4). In May 2026, the CA Foundation pass percentage was 20.09% — only about 1 in 5 candidates cleared the exam.
• CA Intermediate Exam (January 2027): CA Intermediate Group I exams run January 2, 4, and 6, 2027, while Group II is on January 8, 10, and 12, 2027 — all from 2:00 PM to 5:00 PM. In May 2026, the CA Intermediate both-groups pass percentage was just 8.47%, making thorough preparation critical.
• CA Final (May 2027 Attempt): ICAI has not yet announced CA Final January 2027 or May 2027 exam dates. Based on past patterns, the May 2027 attempt registration is expected to open around January–February 2027. Last year, CA Final May 2026 both-groups pass percentage was 14.07%.

What is the ICAI Exam?

The ICAI Exam refers to the set of professional examinations conducted by the Institute of Chartered Accountants of India (ICAI) for granting the Chartered Accountant (CA) designation. ICAI is a statutory body established under the Chartered Accountants Act, 1949, and is the second largest accounting body in the world by membership.

The CA qualification is structured into three progressive levels:

• CA Foundation: The entry-level exam, open to Class 12 pass candidates. It has 4 papers totalling 400 marks — 2 descriptive and 2 objective (MCQ).
• CA Intermediate: The second level with 6 papers across 2 groups. Candidates must also complete ICITSS (Integrated Course on Information Technology and Soft Skills) training before Articleship, and Advanced ICITSS before CA Final.
• CA Final: The highest level with 6 papers across 2 groups, alongside mandatory Self-Paced Online Modules (SPOM). Candidates must complete 3 years of practical Articleship training before appearing.

ICAI conducts exams up to three times a year — a January attempt (Foundation and Intermediate), a May/June attempt (all levels), and a September/November attempt (all levels). More than 6 lakh students appear across all three levels combined in a given year.

Once you clear all three levels and complete the required training, ICAI grants you the Associate Chartered Accountant (ACA) designation. After five years of experience, you become a Fellow Chartered Accountant (FCA). CAs work in taxation, statutory audit, forensic accounting, corporate finance, financial advisory, and many other high-demand fields across India and globally.

ICAI Exam 2027: Key Highlights

Source: ICAI Official Website

ICAI Exam 2027 Important Dates

The tables below list all key events in the 2027 ICAI exam cycle. Upcoming events appear at the top; past events are listed below them in chronological order.

CA Foundation — January 2027 Attempt

CA Intermediate — January 2027 Attempt

CA Final — May 2027 Attempt (Projected)

CA Final January 2027 and May 2027 exam dates have not yet been officially announced by ICAI as of September 2026. Projected dates are based on previous cycle patterns and will be updated as ICAI announces them.

Source: ICAI Official Announcements

ICAI Exam Eligibility Criteria 2027

ICAI has separate eligibility requirements for each CA level. There is no upper age limit for any of the three levels, and no minimum percentage requirement in your Class 12 to be eligible for Foundation.

CA Foundation Eligibility 2027

CA Intermediate Eligibility 2027

CA Final Eligibility 2027

• You must have cleared both groups of CA Intermediate (under the current new scheme or the earlier IPCC/IPCE scheme).
• You must have completed or be in the last six months of your 3-year Articleship training under a practising Fellow Chartered Accountant.
• You must have completed Advanced ICITSS (Advanced Integrated Course on Information Technology and Soft Skills).
• You must have completed mandatory Self-Paced Online Modules (SPOM) — SET A and SET B before appearing in Final Group I, and SET C and SET D before appearing in Final Group II.

Direct-entry candidates (who joined CA Intermediate without passing Foundation) must complete 9 months of Articleship before they can appear in CA Final, instead of the last 6 months rule.

ICAI Exam Registration and Application Process 2027

All ICAI exam applications for 2027 are submitted online through the Self-Service Portal (SSP) at eservices.icai.org. There is no offline or postal form submission.

How to Apply for ICAI CA Exam 2027 — Step by Step

• Step 1 — Login to SSP: Visit eservices.icai.org and log in with your ICAI registration number and date of birth.
• Step 2 — Select Exam and Attempt: Choose the exam level (Foundation / Intermediate / Final) and the attempt (January / May / November).
• Step 3 — Select Groups and Medium: For Intermediate and Final, select whether you want to appear for Group I, Group II, or both. Choose your exam medium — English or Hindi.
• Step 4 — Choose Exam Centre: Pick your preferred exam city from the list of available centres across India and overseas.
• Step 5 — Pay the Fee Online: Pay via net banking, credit card, or debit card. The fee is non-refundable once paid.
• Step 6 — Download Acknowledgement: Save and print the confirmation slip. This is your proof of application — keep it for your records.

ICAI Exam Application Fees 2027

These fees are for the exam form only and are based on 2026 schedules. The one-time course registration fee (paid when you first join the course) is separate.

One-Time Course Registration Fees

Always check the official ICAI portal for the latest fee structure before applying, as fees may be revised.

Source: ICAI Self-Service Portal

ICAI Exam Syllabus 2027

All three levels follow the New Scheme Syllabus effective from 2023. Tax and law syllabi are updated annually to reflect changes in the Finance Act and GST notifications. Always verify you have the right study material for your specific attempt from the official ICAI portal.

CA Foundation Syllabus 2027

• Paper 1 — Accounting: Theoretical Framework, Accounting Process, Bank Reconciliation, Depreciation, Preparation of Final Accounts for Sole Proprietors and Partnerships, Introduction to Company Accounts, and Accounting Standards overview.
• Paper 2 — Business Laws: Indian Contract Act 1872, Sale of Goods Act 1930, Indian Partnership Act 1932, Limited Liability Partnership Act 2008, and an introduction to the Companies Act 2013.
• Paper 3 — Quantitative Aptitude: Ratio and Proportion, Indices, Logarithms, Equations (Linear and Quadratic), Matrices, Differential and Integral Calculus, Statistics (Mean, Median, Mode, Correlation, Regression), and Probability basics.
• Paper 4 — Business Economics: Nature and Scope of Economics, Theory of Demand and Supply, Production Analysis, Market Structures (Perfect Competition, Monopoly, Oligopoly), Indian Economic Development, Money and Banking, and Financial Markets basics.

CA Intermediate Syllabus 2027

• Paper 1 — Advanced Accounting: Accounting Standards (AS 1 to AS 29), Partnership Final Accounts, Branch Accounts, Hire Purchase and Instalment Sales, Investment Accounting, Insurance Claims, Departmental Accounts, and Introduction to Ind AS.
• Paper 2 — Corporate and Other Laws: Companies Act 2013 (in depth — formation, directors, meetings, winding up), LLP Act 2008, Foreign Exchange Management Act (FEMA), and overview of Securities Laws (SEBI).
• Paper 3 — Taxation: Income Tax Act — heads of income (Salary, House Property, Business and Profession, Capital Gains, Other Sources), deductions, return filing, TDS; and GST — levy and collection, registration, supply, valuation, Input Tax Credit, returns, annual return.
• Paper 4 — Cost and Management Accounting: Cost Sheet, Material, Labour and Overheads, Process Costing, Job and Contract Costing, Standard Costing and Variance Analysis, Budget and Budgetary Control, Marginal Costing, and Activity-Based Costing.
• Paper 5 — Auditing and Ethics: Nature, Objectives and Standards of Auditing, Internal Controls, Audit Evidence, Audit Procedures, Company Audit, Audit Report formats, and Professional Ethics (ICAI Code).
• Paper 6 — Financial Management and Strategic Management: Part A (Financial Management) — Financial Analysis, Capital Budgeting, Working Capital Management, Capital Structure; Part B (Strategic Management) — Business Strategy, SWOT, BCG Matrix, Porter’s Five Forces, and Strategic Alliances.

CA Final Syllabus 2027

• Paper 1 — Financial Reporting: Indian Accounting Standards (Ind AS) — full suite including Ind AS 16, 38, 109, 115, 116; Consolidated Financial Statements, Business Combinations (Ind AS 103), Segment Reporting, and Interim Reporting.
• Paper 2 — Advanced Financial Management: Capital Budgeting (advanced), Derivatives (Futures, Options, Swaps), Foreign Exchange Risk Management, Mergers and Acquisitions, Mutual Funds, Portfolio Management, Risk Management.
• Paper 3 — Advanced Auditing, Assurance and Professional Ethics: Standards on Auditing (SAs) in depth, Audit Planning, Group Audits, Bank Audits, CARO 2020, Peer Review, Quality Control, and Forensic Auditing.
• Paper 4 — Direct Tax Laws and International Taxation: Advanced Income Tax — assessment, appeals, penalties, search and seizure; Transfer Pricing and associated documentation; Double Taxation Avoidance Agreements (DTAA); Base Erosion and Profit Shifting (BEPS).
• Paper 5 — Indirect Tax Laws: GST in depth — supply, valuation, Input Tax Credit, assessments, audits, appeals, anti-profiteering, GST on specific sectors; Customs Act 1962 — valuation, classification, warehousing, drawback.
• Paper 6 — Integrated Business Solutions: Multi-disciplinary open-book case study covering Financial Reporting, Advanced Financial Management, Auditing, and Tax. Designed to test real-world decision-making across subjects. Requires prior completion of SPOM SET C and D.

You can download the complete CA syllabus 2027 PDF for all levels from the official ICAI website: icai.org.

ICAI CA Exam Admit Card 2027

ICAI releases the admit card (hall ticket) for each level and each attempt separately. You must carry the printed admit card along with a valid photo ID to the exam centre. ICAI does not dispatch physical admit cards — you must download it yourself.

How to Download ICAI Admit Card 2027

• Go to the ICAI Self-Service Portal: eservices.icai.org.
• Log in with your registration number and date of birth.
• Click on "Admit Card" and select the relevant exam attempt.
• Download and print your admit card. Colour printout is preferred but black-and-white is accepted.
• Carry the admit card along with one original government-issued photo ID — Aadhaar, PAN card, Passport, or Driving Licence.

Expected Admit Card Dates — 2027

ICAI typically releases admit cards 10–15 days before the exam. Always check the official portal closer to the date. Your admit card will not be generated if your exam application is incomplete or your fee payment failed.

If you do not receive the admit card within 5 days of the expected date, contact the ICAI Decentralised Office in your region immediately — do not wait until exam day.

Articleship Training — A Critical Part of CA Qualification

Articleship is mandatory, structured practical training under a practising Fellow Chartered Accountant. You must complete 3 years of Articleship before appearing in CA Final (with some exceptions for direct-entry candidates). It is not just a formal requirement — Articleship directly shapes your professional skills and readiness.

Key Articleship Facts

During Articleship, you work on statutory audits, tax filings (Income Tax and GST), preparation of financial statements, internal audits, and other professional work. This hands-on exposure is essential for CA Final Paper 3 (Auditing), Paper 1 (Financial Reporting), and Paper 6 (Integrated Business Solutions).

Preparation Tips for ICAI Exam 2027

The CA exam demands sustained effort over months, not last-minute cramming. Here are tested preparation strategies for each level.

CA Foundation 2027 — Preparation Tips

• Use ICAI Study Material as your primary resource. External books are supplementary. The exam is designed around ICAI’s own material — don’t rely solely on coaching notes.
• Start with Accounting (Paper 1). It has the largest volume of practice problems. Build your foundation here first, then move to other papers.
• Practice MCQs daily for Papers 3 and 4. These are fully objective. Aim for at least 50 MCQs a day in the last 2 months. The -0.25 negative marking means accuracy matters more than speed — never guess randomly.
• Understand Business Laws logically. Don’t memorise bare sections — understand the purpose and application of each Act. Case-based questions are common in Paper 2.
• Solve past papers from the last 5 attempts. ICAI releases past question papers and ICAI Mock Test Papers (MTPs) — both are highly predictive of what the actual exam will test.

CA Intermediate 2027 — Preparation Tips

• Appear for one group at a time if you need to. The both-groups pass rate is only 8–10%. Many students clear one group per attempt — this is not a failure, it is a strategy.
• Keep Taxation updated to the latest Finance Act. Tax law changes with each Finance Act (applicable for May exams: FA of the previous year; for November: FA of the current year). Using an outdated study material is one of the most common reasons for failure in Paper 3.
• Practice cost problems every day. Paper 4 (Cost and Management Accounting) is highly numerical. Consistent daily problem-solving builds both speed and accuracy before the exam.
• Use MTPs and STPs from ICAI. ICAI releases Mock Test Papers (MTPs) and Sample Test Papers (STPs) before each attempt. Solving these under timed, exam-like conditions is the most efficient last-mile preparation.
• Cover Advanced Accounting Standards thoroughly. Paper 1 covers 10–12 Accounting Standards in depth. Focus on their application in problems — merely reading the standard text is not enough.

CA Final 2027 — Preparation Tips

• Complete SPOM (Self-Paced Online Modules) well in advance. SET A and B must be done before Group I, and SET C and D before Group II. These take time — don’t leave them for the last few weeks before the exam.
• Paper 6 (IBS) needs a completely different approach. This is an open-book, case-study paper. You cannot succeed by memorising — practise case analysis, time management within 4 hours, and applying multiple subjects together. No separate study timetable for this paper works — it integrates all other papers.
• Ind AS is non-negotiable for Paper 1. Financial Reporting is entirely Ind AS based. You need a thorough understanding of at least 35–40 Ind AS standards and their application in real-world scenarios. Past exam questions repeat Ind AS 109 (Financial Instruments) and Ind AS 115 (Revenue) frequently.
• Transfer Pricing in Paper 4 carries heavy marks. Practise TP methods (CUP, CPM, RPM, TNMM, PSM) with numerical problems and understand documentation requirements under the Income Tax Act.
• Use your Articleship experience actively. The practical work you do during Articleship — auditing clients, preparing tax returns, analysing financial statements — is directly relevant to Papers 1, 3, and 6. Connect textbook theory to what you do at the office.

General Tips for All ICAI Exam Levels

• Start preparation at least 5–6 months before the exam. The material volume is too large for a 2-month sprint.
• Write practice answers by hand. All CA papers are offline pen-and-paper exams. Handwriting speed and presentation (headings, working notes, formatting) matter in descriptive papers — poor presentation can cost marks even if the answer is correct.
• Revise each topic at least 3 times — once when you first study it, once mid-preparation, and once in the final 2 weeks before the exam.
• Join ICAI’s Virtual Classes or a registered coaching centre for doubt resolution — live clarification from an expert is faster than re-reading the same topic.
• Sleep, eat, and manage stress. CA preparation is a long process. Many students burn out before the exam by over-studying without rest. A rested mind performs significantly better in descriptive papers than an exhausted one.