The Chartered Accountancy (CA) qualification, offered by the Institute of Chartered Accountants of India (ICAI), is one of the most prestigious and challenging certifications in the field of accounting, finance, taxation, and auditing. As we enter 2025, ICAI has made certain updates to the CA exam format, and it’s important for aspirants to understand the structure and syllabus to prepare effectively.
If you’re planning to pursue CA, this guide will help you navigate the CA exam format for 2025, covering exam levels, paper structure, marking scheme, and key updates.
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CA Exam Structure 2025 – Levels & Paper Pattern
The CA course is divided into three levels:
✔ CA Foundation – Entry-level exam after Class 12.
✔ CA Intermediate – Advanced-level exam for graduates or CA Foundation pass-outs.
✔ CA Final – The last stage before becoming a qualified Chartered Accountant.
Each level requires dedicated preparation and has a unique exam structure. Let’s break it down:
1️⃣ CA Foundation Exam Format 2025
The CA Foundation is the first step in the CA journey and consists of four papers:
🔹 Paper 1: Principles and Practice of Accounting (100 Marks – Subjective)
🔹 Paper 2: Business Laws and Business Correspondence (100 Marks – Subjective)
🔹 Paper 3: Business Mathematics, Logical Reasoning & Statistics (100 Marks – Objective)
🔹 Paper 4: Business Economics & Business and Commercial Knowledge (100 Marks – Objective)
Key Points for CA Foundation 2025:
✔ Papers 1 & 2 are subjective, while 3 & 4 are objective (MCQs).
✔ Negative marking of 0.25 marks applies to objective papers.
✔ Students must score at least 40% in each paper and 50% aggregate to pass.
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2️⃣ CA Intermediate Exam Format 2025
The CA Intermediate level consists of two groups, each containing four papers.
Group 1
🔹 Paper 1: Advanced Accounting (100 Marks – Subjective)
🔹 Paper 2: Corporate & Other Laws (100 Marks – Subjective)
🔹 Paper 3: Cost and Management Accounting (100 Marks – Subjective)
🔹 Paper 4: Taxation (100 Marks – Subjective)
Group 2
🔹 Paper 5: Auditing & Ethics (100 Marks – Subjective)
🔹 Paper 6: Financial Management & Strategic Management (100 Marks – Subjective)
🔹 Paper 7: Business Laws & Taxation (100 Marks – Subjective)
🔹 Paper 8: Advanced Accounting & Financial Reporting (100 Marks – Subjective)
Key Points for CA Intermediate 2025:
✔ Each paper carries 100 marks, and students must clear both groups.
✔ A minimum of 40% marks in each subject and 50% aggregate per group is required to pass.
✔ No negative marking for subjective papers.
✔ Students can appear for one group or both groups together.
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3️⃣ CA Final Exam Format 2025
The CA Final is the last and most challenging stage of the CA journey. It consists of two groups with four papers each:
Group 1
🔹 Paper 1: Financial Reporting (100 Marks – Subjective)
🔹 Paper 2: Strategic Financial Management (100 Marks – Subjective)
🔹 Paper 3: Advanced Auditing & Professional Ethics (100 Marks – Subjective)
🔹 Paper 4: Corporate & Economic Laws (100 Marks – Subjective)
Group 2
🔹 Paper 5: Strategic Cost Management & Performance Evaluation (100 Marks – Subjective)
🔹 Paper 6: Risk Management (100 Marks – Subjective)
🔹 Paper 7: Direct Tax Laws & International Taxation (100 Marks – Subjective)
🔹 Paper 8: Indirect Tax Laws (100 Marks – Subjective)
Key Points for CA Final 2025:
✔ Each paper carries 100 marks, and candidates must clear both groups.
✔ Minimum passing marks: 40% per paper and 50% aggregate per group.
✔ Practical Training (Articleship) is mandatory before appearing for CA Final.
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New Changes in CA Exam Format 2025
ICAI has introduced a few changes to make CA exams more structured and industry-relevant:
✔ Increased focus on practical application – More case-study-based questions.
✔ Paper restructuring in CA Inter & CA Final – Some subjects merged for a streamlined approach.
✔ New Ethics & Technology-Based Papers – ICAI is integrating data analytics and professional ethics into the curriculum.
✔ Reduced Exam Stress – Some optional subjects allow candidates to choose topics based on their strengths.
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Final Thoughts – Get Ready for CA Exams 2025
The CA exam format in 2025 continues to be challenging yet rewarding, offering a highly respected and globally recognized qualification. With proper planning, expert guidance, and consistent effort, you can clear your CA exams successfully.
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