CA course structure 2026: exam sequence, Foundation to Final
The CA course structure in 2026 has three exam levels in a fixed sequence: Foundation, then Intermediate, then Final. Between Intermediate and Final you complete ICITSS, two years of articleship, four Self-Paced Online Modules and Advanced ICITSS. Graduates who meet ICAI's marks criteria skip Foundation and start at Intermediate.
That is the whole flow. The table below fits it on one screen, and the sections after it give ICAI's exact rule for each step, linked to ICAI's own documents. ICAI updates its rules from time to time, so check the current version on its New Scheme of Education and Training page (opens in a new tab) before you register for anything.
CA course structure 2026 in one table
| # | Stage | Minimum before you move on (ICAI rule) |
|---|---|---|
| 1 | CA Foundation (4 papers) | Registered 4 months before the exam month, and Class 12 appeared |
| 2 | CA Intermediate (6 papers, 2 groups) | Registered 8 months before the exam month; pass both groups |
| 3 | ICITSS (4 weeks) | Done before articleship starts |
| 4 | Articleship (practical training) | 2 years, started after both Inter groups and ICITSS |
| 5 | Self-Paced Online Modules (Sets A–D) | 50% in each, after registering for Final |
| 6 | Advanced ICITSS (4 weeks) | After articleship, before the Final exam |
| 7 | CA Final (6 papers, 2 groups) | Articleship over 6 months before the exam month; pass both groups |
| 8 | Membership | After passing both groups of Final |
Direct entry: commerce graduates (55%), other graduates (60%) and ICSI/ICMAI Intermediate passes start at row 2. Sources: ICAI scheme at a glance, from the CA prospectus (PDF) (opens in a new tab) and the ICAI FAQs on the new scheme (PDF) (opens in a new tab).
CA course structure flow chart (the detailed version)
ICAI's prospectus draws this as a flow chart on its "scheme at a glance" page. Here is the same flow as a step list, with when each step can happen.
ICAI launched the New Scheme of Education and Training on 1 July 2023. It has "three levels – Foundation, Intermediate and Final including Self-Paced Online Modules" (ICAI FAQs on the new scheme, PDF (opens in a new tab)).
| Step | What you do | When, or the condition |
|---|---|---|
| 1 | Register for the Foundation Course | After passing Class 10 |
| 2 | Write the Foundation exam | At least 4 months after registering, and after appearing in Class 12 |
| 3 | Register for the Intermediate Course | After passing Class 12 and Foundation |
| 4 | Write the Intermediate exam (two groups) | At least 8 months after registering for Intermediate |
| 5 | Complete ICITSS (4 weeks) | Before articleship starts |
| 6 | Start 2 years of practical training (articleship) | After passing both groups of Intermediate and completing ICITSS |
| 7 | Register for the Final Course | Any time after passing both groups of Intermediate |
| 8 | Qualify the four Self-Paced Online Modules (Sets A, B, C, D) | After registering for Final, before the Final exam |
| 9 | Complete Advanced ICITSS (4 weeks) | After articleship ends, before the Final exam |
| 10 | Write the Final exam (two groups) | Articleship finished 6 months before the first day of the exam month |
| 11 | Become a member of ICAI | After passing both groups of Final |
ICAI's prospectus also notes an optional Business Accounting Associate (BAA) certificate: you may apply for it after passing both groups of Intermediate, completing 2 years of articleship and Advanced ICITSS, and qualifying the modules.
Sources: the ICAI prospectus (PDF) (opens in a new tab), which lists these steps in order for both entry routes, and the ICAI FAQs (PDF) (opens in a new tab).
CA exam sequence: the order of the exams
The CA exam order is Foundation, Intermediate, Final. You cannot change it, and you cannot write two levels in the same attempt. Inside each level, the papers follow ICAI's exam timetable for that attempt; see CA exam dates 2026–27 for the current one.
| Level | Papers | Groups | Attempts a year |
|---|---|---|---|
| Foundation | 4 | None (all 4 at one sitting) | 3: January, May, September |
| Intermediate | 6 | 2 groups of 3 | 3: January, May, September |
| Final | 6 | 2 groups of 3 | 2: May, November (from May 2026) |
Step by step: Foundation, Intermediate and Final
CA Foundation
- Who can register: anyone who has passed Class 10. You can register while still in school, but your first Foundation attempt comes only after you have appeared in Class 12.
- When you can write it: you must be registered for at least four months on or before the 1st day of the exam month. ICAI's FAQs give examples. For a May exam, register by 1 January. For September, by 1 May. For January, by 1 September of the year before.
- The exam: four papers of 100 marks: Accounting, Business Laws, Quantitative Aptitude, and Business Economics. Papers 3 and 4 are objective, with 0.25 marks deducted for each wrong answer.
- Attempts: three a year, in January, May and September.
- To pass: at least 40% in each paper and 50% in the aggregate, at one sitting.
Source: ICAI FAQs, Section 2 (PDF) (opens in a new tab). The paper-wise pattern is in CA Foundation exam pattern and marking.
CA Intermediate
- Who can register: students who have passed Foundation and Class 12 (the Foundation route), or eligible graduates (direct entry, below).
- When you can write it: you must be registered for at least eight months on or before the 1st day of the exam month. The September 2026 Guidance Notes, for example, required registration on or before 1 January 2026 (Intermediate Guidance Notes, September 2026, PDF (opens in a new tab)). By the same rule, the May 2027 exam needs registration by 1 September 2026, as the examples in ICAI's FAQs show.
- The exam: six papers in two groups of three. You register for both groups, but you can write one group at a time.
- Attempts: three a year, in January, May and September.
- To pass: at least 40% in each paper and 50% in the aggregate of a group, at one sitting. You can pass the two groups in different attempts.
Sources: ICAI FAQs, Section 3 (PDF) (opens in a new tab). The pattern for all six papers is in CA Inter exam pattern 2027.
ICITSS and articleship
These rules changed with the new scheme, so go by ICAI's current rules, not by what seniors did.
- ICITSS first. The Integrated Course on Information Technology and Soft Skills combines an Orientation Course and IT Training, and lasts 4 weeks. It must be completed before practical training starts.
- Articleship after both groups of Intermediate. ICAI's FAQs say: "After passing both the groups of Intermediate Examination and successfully completing Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS), you can commence Practical Training."
- Duration: 2 years. Industrial training of 9 to 12 months is allowed in the last part of those 2 years.
Source: ICAI FAQs, Sections 5 and 6 (PDF) (opens in a new tab). Some students are still on older 3-year articleship registrations. ICAI's Final Guidance Notes have separate eligibility rules for them (Final Guidance Notes, November 2026, PDF (opens in a new tab)).
Final registration and the Self-Paced Online Modules
- Register for Final any time after passing both groups of Intermediate. You register for the Self-Paced Online Modules at the same time.
- Four modules: Set A, Corporate and Economic Laws, and Set B, Strategic Cost & Performance Management, are mandatory. In Set C you choose one elective out of ten (for example Valuation, Forensic Accounting or International Taxation). In Set D you choose one of four multidisciplinary subjects.
- To qualify: at least 50% in each module, with no limit on attempts. Module marks are not added to your Final marks.
Source: ICAI FAQs, Sections 4 and 7 (PDF) (opens in a new tab). The module tests are taken on ICAI's SPMT portal (opens in a new tab), as the Final Guidance Notes explain. For one recent change to the test schedule, see Self-Paced Module tests paused 11 to 20 October 2026.
Advanced ICITSS and the Final exam
- Advanced ICITSS combines the Management and Communication Skills course and Advanced IT Training, and lasts 4 weeks. You do it after articleship ends, but before the Final exam.
- Final eligibility. You need all four of these: registered for Final, practical training completed "six months before the first day of the month in which the examination is to be held", Advanced ICITSS done, and all four Self-Paced Online Modules qualified (ICAI FAQs, Q 4.5, PDF (opens in a new tab)).
- What that meant for November 2026: 2 years of articleship (including excess leave) finished on or before 30 April 2026, and Advanced ICITSS and the modules done on or before 10 October 2026 (Final Guidance Notes, November 2026, PDF (opens in a new tab)).
- The exam: six papers in two groups. Paper 6, Integrated Business Solutions, is a 4-hour, open-book case-study paper. The other five are closed book. Final is held twice a year, in May and November, from May 2026 (ICAI announcement, PDF (opens in a new tab)). The full detail is in how many times CA Final is held in a year and the CA Final exam pattern.
Direct entry route for graduates
Under the direct entry route, you skip Foundation and register straight for Intermediate. You are eligible if you are one of these:
- a commerce graduate or post-graduate with at least 55% marks;
- a graduate or post-graduate in any other subject with at least 60% marks;
- a candidate who has passed the Intermediate level of the Institute of Company Secretaries of India or the Institute of Cost Accountants of India.
The commerce route has a condition on the papers studied as well. The prospectus requires that you studied at least three papers from a list that includes Accounting, Auditing, Taxation, Costing and Economics, each carrying set minimum marks in your degree. Read the exact wording before you apply (ICAI scheme at a glance, PDF (opens in a new tab)).
If you are in the final year of your degree, you can register provisionally and do your 8-month study period during that year. You must have passed with the required marks by the time you fill the Intermediate exam form. If you don't, ICAI's FAQs say your provisional registration is cancelled and "no credit shall be given for the theoretical education undergone" (ICAI FAQs, Q 3.4 to 3.8, PDF (opens in a new tab)).
From Intermediate onwards, the route is the same as for everyone else: both groups, ICITSS, 2 years of articleship, the modules, Advanced ICITSS, then Final.
Where tests fit at each stage
Every stage ends in a written exam, so CA mock tests belong at every stage, not only before Final.
| Stage | What to practise with | Where |
|---|---|---|
| Foundation | ICAI's MTPs, RTPs and past papers, plus full-syllabus mock tests with your answers checked. Time Papers 3 and 4 strictly: 2 hours, negative marking | CA Foundation free resources and CA Foundation test series |
| Intermediate | ICAI's MTPs (Series I and II), RTPs and past papers, written in full time, plus full-syllabus mock tests with your answers checked | CA Intermediate free resources and CA Intermediate test series |
| Self-Paced Online Modules | ICAI's module study material, then the module tests on the SPMT portal | ICAI new scheme page (opens in a new tab) |
| Final | ICAI's MTPs, RTPs and past papers, plus full-syllabus mock tests with your answers checked | CA Final free resources and CA Final test series |
Each free resources page links straight to ICAI's own PDFs by section. For example: CA Intermediate mock test papers, CA Foundation past year question papers and CA Final revision test papers. Our own CA test series is live for CA Final and, for January 2027, CA Intermediate and CA Foundation. For how ICAI's practice papers work, see ICAI RTP and MTP explained.
At Final, papers are long and case-based, which is where checked practice helps most. Our CA Final Group I mock tests and CA Final Group II mock tests are full-syllabus papers for every subject, written by hand and checked line by line, and our CA Intermediate mock tests work the same way for January 2027.
Frequently asked questions
How many levels are there in the CA course?
Three exam levels: Foundation, Intermediate and Final. Alongside them come ICITSS, 2 years of articleship, four Self-Paced Online Modules and Advanced ICITSS, which you must finish before the Final exam.
What is the sequence of the CA exams?
Foundation, then Intermediate, then Final. Between Intermediate and Final come ICITSS, 2 years of articleship, the four Self-Paced Online Modules and Advanced ICITSS. Graduates can enter directly at Intermediate (ICAI scheme at a glance, PDF (opens in a new tab)).
Can I start articleship after passing only one group of CA Inter?
Not under the new scheme as ICAI's FAQs describe it. Practical training starts after passing both groups of Intermediate and completing ICITSS (ICAI FAQs, Q 5.1, PDF (opens in a new tab)).
How long is CA articleship now?
Two years under the new scheme. Industrial training of 9 to 12 months is allowed in the last part of it.
Can graduates skip CA Foundation?
Yes, through direct entry. You qualify as a commerce graduate or post-graduate with 55%, a graduate or post-graduate in another subject with 60%, or a candidate who has passed the ICSI or ICMAI Intermediate level. You still need 8 months of study after registering before you can write Intermediate.
How long does the CA course take after 12th?
ICAI does not publish one fixed total, because it depends on exam dates, results and when you pass each group. What ICAI fixes are the minimums: 4 months of Foundation registration, 8 months of Intermediate registration, 2 years of articleship, and articleship ending 6 months before the Final exam month.
When can I write CA Final after articleship?
Your articleship must end six months before the first day of the exam month. For November 2026, that meant 2 years finished by 30 April 2026. You also need Advanced ICITSS and all four Self-Paced Online Modules (Final Guidance Notes, November 2026, PDF (opens in a new tab)).
Practise with checked CA mock tests
If you have reached Final, our CA mock tests are full-syllabus papers on the latest ICAI pattern. You write by hand and upload one PDF. Within 24 hours you get your copy back with step-wise marks and the reason for every mark cut.
- CA Final Group I mock tests (FR, AFM, Audit)
- CA Final Group II mock tests (DT, IDT, IBS)
- CA Final test series, all six papers
Writing CA Inter in January 2027? Our CA Intermediate mock tests work the same way, and the CA Inter exam pattern explains each paper. At Foundation? Our CA Foundation test series for January 2027 works the same way, and ICAI's free papers are on CA Foundation free resources, with their dates in the CA Inter and Foundation MTP schedule for Jan 2027. For every level, see our CA test series.