Content Writer | Updated On - Oct 27, 2026
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ICAI CA January 2027 exam dates are out for Foundation and Intermediate. CA Intermediate Group I papers will be held on January 2, 4 and 6, followed by Group II on January 8, 10 and 12. CA Foundation papers will be held on January 3, 5, 7 and 9, 2027.
The exam form will open on November 3, 2026. The last date is November 16 without a late fee and November 19 with a late fee. The January session does not include CA Final. ICAI now holds CA Final twice a year, and its 2027 exam dates have not been announced.
The Institute of Chartered Accountants of India conducts the examinations that lead to the Chartered Accountant qualification. The course has three levels: CA Foundation, CA Intermediate and CA Final. Students also complete skill courses, self-paced modules and practical training at different stages.
Foundation is the usual starting point after school. Eligible graduates and postgraduates, along with students who have passed the Intermediate level of ICSI or ICMAI, can join CA Intermediate through Direct Entry. CA Final comes after both Intermediate groups and the other training conditions.
The confirmed January 2027 schedule covers Foundation and Intermediate. Foundation Papers 1 and 2 will run from 2 PM to 5 PM. Papers 3 and 4 will run from 2 PM to 4 PM. Every Intermediate paper will run from 2 PM to 5 PM.
| Event | Date | Status |
|---|---|---|
| Exam form opens | November 3, 2026 at 10 AM | Confirmed |
| Last date without late fee | November 16, 2026, 11:59 PM | Confirmed |
| Last date with late fee | November 19, 2026, 11:59 PM | Confirmed |
| City or medium correction | November 20 to 22, 2026 | Confirmed |
| CA Intermediate Group I | January 2, 4 and 6, 2027 | Confirmed |
| CA Intermediate Group II | January 8, 10 and 12, 2027 | Confirmed |
| CA Foundation | January 3, 5, 7 and 9, 2027 | Confirmed |
| CA Final 2027 dates | Not announced | Awaited |
The current course has four Foundation papers, six Intermediate papers and six Final papers. Intermediate and Final are divided into two groups of three papers each. The chart shows the written papers at each level; the four Self-Paced Online Modules required at the Final stage are separate.
As per the current ICAI course, Foundation has 4 papers. Intermediate and Final have 6 written papers each.
| Level | Who joins | Main requirement for the exam |
|---|---|---|
| Foundation | Students can register after Class 10 | Appear in Class 12 and complete the required registration period |
| Intermediate | Foundation-qualified students or eligible Direct Entry students | Complete eight months of study after registration |
| Final | Students who pass both Intermediate groups | Meet the practical training, Advanced ICITSS and self-paced module conditions |
A student can register for Foundation after passing Class 10. To take the Foundation exam, the student must have appeared in the Class 12 board exam and must complete at least four months of registration before the first day of the exam month.
For the January 2027 attempt, Foundation registration had to be completed by September 1, 2026. The Class 12 admit card or marksheet must be available in the Self Service Portal, depending on whether the student has appeared or already passed.
Students can enter Intermediate after passing CA Foundation and Class 12. Direct Entry is available to commerce graduates or postgraduates with at least 55% marks, other graduates or postgraduates with at least 60% marks, and students who have passed the Intermediate level of ICSI or ICMAI.
Intermediate requires eight months of study after registration. For January 2027, registration had to be completed by May 1, 2026. Students may take one group at a time, but course registration covers both groups.
A student can register for Final after passing both Intermediate groups. To take the Final exam under the current scheme, the student must be registered for Final, complete practical training at least six months before the first day of the exam month, complete Advanced ICITSS and clear all four Self-Paced Online Modules.
Course registration comes first. It places a student in Foundation, Intermediate or Final and starts the required study period. The exam form is a separate form for a particular attempt. A registered student cannot take the January 2027 exam without submitting this form.
| Form | Purpose | When it is used |
|---|---|---|
| Course registration | Joins a CA course level and starts the study period | Before the eligibility cutoff for the chosen attempt |
| Exam form | Applies for one exam session, group and centre | During the announced form window for that attempt |
The January form is submitted through the Self Service Portal. Before applying, the student's course code, group registration, photograph and signature should be correct in the account. Old-course students need to convert to the current course before submitting the form.
Course fees are paid while joining a level. Exam fees are paid separately for each attempt. Mixing the two figures is a common cause of confusion.
| Course level | Registration fee |
|---|---|
| Foundation | ₹9,000 |
| Intermediate, both groups | ₹18,000 |
| Final, both groups | ₹22,000 |
| Exam | Indian centre | Kathmandu | Other overseas centres |
|---|---|---|---|
| Foundation | ₹1,500 | ₹2,200 | US$325 |
| Intermediate, single group | ₹1,500 | ₹2,200 | US$325 |
| Intermediate, both groups | ₹2,700 | ₹3,400 | US$500 |
The late fee is ₹600 for Indian and Kathmandu centres and US$10 for other overseas centres.
The three CA levels do not use one common paper pattern. Foundation has both descriptive and objective papers. Every Intermediate and Final paper combines case-based MCQs with descriptive questions.
| Level | Papers and marks | Question type | Negative marking |
|---|---|---|---|
| Foundation | 4 papers, 100 marks each | Papers 1 and 2 descriptive; Papers 3 and 4 objective | 0.25 mark for each wrong answer in Papers 3 and 4 |
| Intermediate | 6 papers, 100 marks each | 30% case-based MCQs and 70% descriptive questions in every paper | No negative marking in MCQs |
| Final | 6 papers, 100 marks each | 30% case-based MCQs and 70% descriptive questions; Paper 6 is fully case-study based and open book | No negative marking in MCQs |
Foundation Papers 1 and 2, and all Intermediate papers in January 2027, have 15 minutes of advance reading time from 1:45 PM to 2 PM. Foundation Papers 3 and 4 do not have advance reading time.
| Group I | Group II |
|---|---|
| Advanced Accounting | Cost and Management Accounting |
| Corporate and Other Laws | Auditing and Ethics |
| Taxation: Income-tax Law and GST | Financial Management and Strategic Management |
| Group I | Group II |
|---|---|
| Financial Reporting | Direct Tax Laws and International Taxation |
| Advanced Financial Management | Indirect Tax Laws |
| Advanced Auditing, Assurance and Professional Ethics | Integrated Business Solutions |
Tax and law papers follow the material made applicable for a particular attempt. The correct study material and amendment notes are the ones marked for that exam session, not an older attempt.
Foundation requires at least 40% in every paper and 50% in all four papers together in the same attempt. Intermediate and Final use the same 40% paper minimum and 50% group total.
| Level | Minimum in each paper | Minimum total |
|---|---|---|
| Foundation | 40% | 50% across all four papers |
| Intermediate | 40% | 50% in each group, or 50% across both groups when taken together with 40% in every paper |
| Final | 40% | 50% in each group, or 50% across both groups when taken together with 40% in every paper |
An Intermediate or Final student who appears in all papers of a group and scores 60% or more in a paper can receive an exemption in that paper for the next three exams. The remaining papers and group total must still meet ICAI's passing rules.
The January 2027 admit-card date has not been announced. Eligible students who submit the exam form will be able to download it from the Self Service Portal. It will show the paper, exam date, reporting details and allotted centre.
The January exams will be held in cities across India and at Bahrain, Dubai and Kathmandu. The exam will go ahead on the announced dates even if a date is later declared a public holiday.
ICAI has not announced the January 2027 result date. Foundation and Intermediate results will be released online after the exams. The result shows the marks in each paper, total marks and pass status.
Intermediate students can pass the two groups together or in different attempts. A student who has already passed one group does not take it again. ICAI also publishes pass percentages with the result, but these are outcome figures and not admission cutoffs.
Practical training under the current scheme lasts two years. It begins after a student passes both Intermediate groups and completes the four-week Integrated Course on Information Technology and Soft Skills.
Industrial training, where chosen, can last from nine to twelve months during the final part of practical training. Advanced ICITSS and the four Self-Paced Online Modules are also part of the conditions for appearing in the Final examination.
| Information | Link |
|---|---|
| January 2027 examination page | Open January exam page |
| January 2027 schedule and fees | Open exam notice |
| Course registration and exam form | Open Self Service Portal |
| Current syllabus and study material | Open current course page |
| Results | Open result portal |
Students can also follow the latest ICAI exam news for form, admit-card and result updates.
The Foundation and Intermediate exam form will open on November 3, 2026 at 10 AM. The last date is November 16 without a late fee and November 19 with a late fee.
No. The January 2027 schedule covers Foundation and Intermediate. CA Final is held twice a year, and its 2027 dates are still awaited.
Yes. Commerce graduates and postgraduates need at least 55% marks, while students from other streams need at least 60% marks for Direct Entry to Intermediate.
No. Course registration makes a student eligible after the required study period. A separate exam form and exam fee are required for each attempt.
Foundation Papers 3 and 4 deduct 0.25 mark for a wrong answer. Foundation Papers 1 and 2 are descriptive. Intermediate and Final MCQs have no negative marking.
A student needs at least 40% in every paper and 50% in the group total. Both groups can be passed together or in separate attempts.
Practical training lasts two years. A student can start it after passing both Intermediate groups and completing ICITSS.
*The article might have information for the previous academic years, please refer the official website of the exam.
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