CA exam attempts & dates: the ICAI calendar explained

ICAI runs CA on a rolling attempt calendar rather than a single annual paper - Foundation has three windows a year (January, May / June, September) while Intermediate and Final have two (May / June and November / December). The May / June 2026 session has wrapped up; the next pending attempt is the September 2026 Foundation cycle (papers in late August / early September 2026, results around October / November 2026). Inter and Final next run in November 2026. This page covers registration cut-offs, admit-card timing, exam-day rules, re-evaluation, and result declaration.

How often does ICAI run each CA level?

Ready to test where you stand? Take a free CA mock and see your indicative pass-line in 3 hours.

What does the timeline for one CA attempt look like?

Picked your attempt? Take a free CA mock in the exact ICAI New Scheme paper format to anchor your prep window.

Registration vs exam form - don't confuse them

These are two separate steps. Registration to a level (Foundation / Intermediate / Final) is a one-time enrolment valid for a fixed number of years. The exam form is filled afresh for each attempt you sit. Missing the registration cut-off pushes you to the next attempt entirely.

• Foundation registration validity: 4 years (revalidate thereafter).
• Intermediate registration validity: 5 years (revalidate thereafter).
• Final registration validity: 10 years (revalidate thereafter).

Already registered? Take a free CA mock in the 30 / 70 MCQ-subjective format and see the 40 / 50 pass verdict applied to your scorecard.

September 2026 Foundation session: the full calendar

The May / June 2026 Foundation session has finished and result declaration has run its usual course. The next live cycle is the September 2026 Foundation attempt - here is the indicative schedule based on how ICAI has run prior September windows. Exact dates lock in only when ICAI publishes the official notification on icai.org.

The Foundation papers run on alternate days under the standard pattern - Paper 1 (Accounting), gap day, Paper 2 (Business Laws), gap day, Paper 3 (Quantitative Aptitude) and Paper 4 (Business Economics) on the same day in two sessions (Paper 3 objective MCQ in the forenoon-equivalent slot, Paper 4 in the afternoon-equivalent slot, both with computer-based or OMR delivery in select centres). Confirm the per-paper slot timings on your admit card - they are the legally binding source.

What are the ICAI exam-day rules?

ICAI runs a tightly enforced exam-day protocol. Bring only what the admit card lists and leave everything else outside the examination hall. The hall superintendent has the authority to disqualify a candidate for any prohibited item, even if carried in accidentally.

What you must carry

• Printed admit cardwith a clear photograph and the principal's / institution attestation if required.
• Original photo ID - Aadhaar, PAN, passport, voter ID or driving licence. Photocopies are not accepted.
• Stationery: Blue or black ball-point pens (avoid gel pens that smudge), a transparent pencil pouch, and a pencil for rough work.
• Calculator: A battery-operated, cordless, silent calculator up to 6 functions, 12 digits, 2 memories. Programmable and scientific calculators with stored formulae are not allowed.

What you must not carry

• Any mobile phone, smart watch, Bluetooth earpiece, wireless device or any electronic gadget other than the permitted calculator.
• Books, printed notes, written material, slip pads or any reference document. Even blank paper is supplied inside the hall.
• Handbags and pencil pouches with branding / company logos that could carry hidden material - ICAI typically asks candidates to leave bags outside.

How does re-verification, inspection and revaluation work?

ICAI does not run a full revaluation in the academic sense - examiners' judgement on subjective answers is final. What you can do after a result is formally apply for a step-by-step verification of the marks recorded against your script. Three remedies sit on a ladder of cost and depth:

• Verification of marks: ICAI re-totals your script and confirms that every question was marked and that marks were carried to the cover page correctly. Open for ~30 days after result declaration; fee per paper applies. A small percentage of candidates see a revised total.
• Inspection / certified copies: You can apply for a certified copy of your evaluated answer book under the ICAI Right to Information mechanism. This shows you the actual examiner marking per question. Useful for self-diagnosis and for grounding a verification application.
• Re-evaluation (limited): Under current ICAI rules, formal re-evaluation is permitted only for specified objectively-scored sections (MCQ portions). The subjective section is not re-evaluated; verification is the only available remedy there.

Application windows are short. Watch your registered email and the ICAI exam portal for the post-result notification; missing the 30-day window forfeits the right to apply for that attempt.

Are supplementary or compartment exams available?

CA does not run supplementary or compartment exams. If you fall short of the 40 percent per-paper minimum or the 50 percent group aggregate, the only route is to re-sit the same papers (or the failed group) in the next attempt - January 2027 for Foundation, May 2027 for Inter / Final. Exempted papers (60 percent or higher in a single paper) carry forward for the next three immediately following attempts, so a partial failure rarely means starting from zero.

The absence of a supplementary system has one important consequence for planning. The gap between two consecutive Foundation attempts is roughly four months (September to January, January to May / June, May / June to September); the gap between two Inter or Final attempts is roughly six months (May to November). A re-attempt is never far away, but it is far enough to require a fresh exam-form filing, fresh admit-card download and fresh exam-day preparation. There is no shortcut from one attempt to the next.

One nuance worth knowing: if your group fails because of a sub-40 paper but your aggregate is above 50, ICAI records the aggregate but the group verdict is still fail. You will need to clear that single paper on the next attempt (and the aggregate has to hold for the re-sit). Exemptions on other papers from the failed group will carry forward and reduce the re-sit load - so in practice, a single-paper failure in the same group usually means re-sitting one paper, not three.

Where do you find the official confirmation?

Three ICAI sources to bookmark for the September 2026 cycle and every subsequent attempt:

• icai.org - the institute home page. The exam notification, calendar, and Board of Studies announcements live here.
• icaiexam.icai.org - the exam portal. Exam-form filing, admit-card download, result lookup all happen here. Your roll number for the attempt comes from this portal.
• icai.nic.in - the result mirror. ICAI publishes results on the institute portal and on the .nic.in mirror; if one is slow on result day, the other usually loads.

Treat third-party coaching websites and unofficial calendars as a useful first read but always confirm against icai.org. Date drift between an early third-party announcement and the actual ICAI notification is common; only the institute notification is binding.

Picked your re-attempt? Take a free CA mock in the ICAI New Scheme format and rebuild your prep around the papers that did not clear the 40 percent floor.

The 3-hour paper-pacing playbook

Each CA paper is a 3-hour window, with a separate 15-minute reading time at the start on Inter and Final papers. The pacing problem is more interesting than it looks. The MCQ section locks in at a fixed time (typically the first 60 to 70 minutes for the 30-mark portion), and the subjective section runs through the rest of the window. Most lost marks come from one of three pacing failures.

• Spending too long on MCQs. With a 60-minute lock on a 30-mark section, the rough budget is 2 minutes per MCQ. Sit on the difficult MCQs only after clearing the easy ones. Aim to leave the section with 5 to 8 minutes of buffer for review.
• Mis-allocating subjective time. The 70-mark subjective section needs 110 to 120 minutes; the rest of the window is for review and tidy-up. Plan 15 minutes per 10-mark question and adjust live against your watch.
• No buffer at the end. Aim to finish 10 to 15 minutes before the bell. Use that window to check question numbering, working-note references and aggregate totals on calculation papers.

Between the exam and the result: the 6-to-8 week silence

After the last paper of the September 2026 Foundation cycle (early September), there is a deliberate communication blackout from ICAI until the result publication in late October or early November. The provisional answer key drops within a week and the observation window for challenges stays open for 7 days, but beyond that there is no contact between the candidate and the institute. Do not expect interim intimation, partial-result updates or examiner feedback during this window.

Practical use of the silent window: start the next-level preparation as if you had cleared, using the September syllabus assumption. If the September result clears the attempt, you have a head start; if it does not, you have just done a full month of focused revision on the same syllabus that the re-sit will test. The cohort that treats this window as enforced rest tends to lose two to three weeks of effective prep time off the next attempt.

How should you pick which CA attempt to sit?

• Foundation: After Class 12, register early and target the next attempt that gives you ~4-5 months of focused prep.
• Intermediate:Register after Foundation result. You can attempt both groups together or one at a time. Both groups together saves time if you're well-prepared.
• Final: Eligible only after completing the required articleship period and the self-paced online modules. Plan the Final attempt around your articleship completion date.