ICAI Exam Pattern 2027 covers three levels of the Chartered Accountancy qualification — Foundation, Intermediate, and Final. The Institute of Chartered Accountants of India (ICAI) conducts all three levels in an offline pen-and-paper format, twice a year in May/June and November/December. Foundation carries 400 marks across four papers; Intermediate and Final each carry 600 marks across six papers in two groups.

Particulars Details
Conducting Body Institute of Chartered Accountants of India (ICAI)
Exam Levels Foundation | Intermediate | Final
Exam Mode Offline (Pen and Paper)
Sessions Per Year 2 (May/June and November/December)
Total Papers Foundation: 4 | Intermediate: 6 | Final: 6
Total Marks Foundation: 400 | Intermediate: 600 | Final: 600
Negative Marking –0.25 marks for wrong MCQs in objective papers
Passing Criteria 40% per paper and 50% aggregate per group
Applicable Scheme New Scheme (2023)
Official Website icai.org
  • ICAI 2027 is an offline exam across three progressive levels: Foundation (400 marks), Intermediate (600 marks), and Final (600 marks).
  • CA Foundation has 4 papers — Paper 1 is fully subjective; Papers 2, 3, and 4 are 100% MCQ-based with 100 questions each.
  • CA Intermediate and Final each have 6 papers in two groups, combining a 30-mark MCQ section and a 70-mark descriptive section per paper.
  • Wrong MCQ answers attract –0.25 marks across all objective papers at every level.
  • The exam runs in two annual sessions — May/June and November — with the same pattern in both sittings.
  • CA Final Paper 6 (Integrated Business Solutions) is a 4-hour open-book case study — the longest paper in the entire CA qualification.
  • You need 40% in each paper and 50% aggregate per group to pass any level.
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