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The Institute of Chartered Accountants of India

The Institute of Chartered Accountants of India (ICAI) was established by the Chartered Accountants Act of 1949 (Act No. XXXVIII of 1949), a legislative act of Parliament, to oversee and advance the Chartered Accountancy profession within India. Operating under the oversight of the Ministry of Corporate Affairs, Government of India, the ICAI stands as the world's most extensive professional organization of Chartered Accountants, dedicated to serving the Indian economy and safeguarding public interest with a longstanding commitment.

The governance of the ICAI is entrusted to a Council, which operates under the guidelines set forth by the Chartered Accountants Act, 1949, and the Chartered Accountants Regulations, 1988. This Council is comprised of 40 members, 32 of whom are elected by the body of Chartered Accountants, while the remaining 8 are appointed by the Central Government. These appointed members typically represent significant bodies and ministries such as the Comptroller and Auditor General of India, the Securities and Exchange Board of India, the Ministry of Corporate Affairs, the Ministry of Finance, among others, ensuring a broad representation of interests.

Throughout its history, the ICAI has garnered acclaim both nationally and internationally as a leading accounting authority, renowned for its rigorous standards in technical and ethical practices as well as its demanding education and examination processes. Since its inception in 1949, the profession has seen exponential growth in its membership and student numbers, reflecting the institute's pivotal role in the financial and economic landscape.


Overseeing the accountancy profession Delivering educational programs and examinations for Chartered Accountancy Providing ongoing professional development for members Offering advanced qualification courses Developing accounting standards Establishing norms for audit procedures 

Establishing ethical guidelines Implementing quality control via peer assessment Maintaining members' performance standards Administering disciplinary measures Reviewing financial reporting practices Providing recommendations on policy issues to the government


CA Intermediate Course for the New Scheme 2024 Eligibility for CA Intermediate

The requirements to enroll in the CA Intermediate course remain unchanged. Nevertheless, students who enter through the direct entry pathway are required to complete an 8-month period of study before taking the exams.

Validity Period for CA Intermediate Registration

The registration for the CA Intermediate course has been extended to a period of 5 years, compared to the previous four years. Furthermore, students of the CA Intermediate can renew their registration only once by paying the specified fee.

Changes in the CA Intermediate Registration validity
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Latest Updates on the ICAI CA New Course Structure

Old Course Students' Relaxation

The ICAI has announced relaxations for students enrolled in the old CA course, facilitating their transition to practical training. This applies to:

  1. Those who have cleared one group of the Intermediate Examination under the Old Scheme.
  2. Students who have registered or provisionally registered in the Intermediate via the Direct Entry Route under the Old Scheme.
  3. Individuals who shifted from Intermediate (Foundation/CPT Route) to Intermediate (Direct Entry Scheme) for the November 2023 Examination.

For comprehensive information on the transition from the old to the new CA course, detailed guidance is available.

Updates to the CA Foundation Course for 2024

The CA Foundation course, as of now, does not limit the number of attempts a student can make. Registration for the CA Foundation is subject to multiple revalidations.

Under the new educational and training scheme, students may enroll after completing the 10th grade, with the CA Foundation registration remaining valid for four years. Post this period, no further revalidation of the foundation registration is permitted.

Additionally, the ICAI has removed the previous January 1 and July 1 cut-off dates for CA Foundation registration, enabling the institute to conduct exams thrice annually.

Revised CA Foundation Syllabus for 2024

The updated CA Foundation syllabus now comprises four papers, streamlining from six subjects by removing Business Correspondence & Reporting and Business & Commercial Knowledge.

The revised syllabus includes:

  • Paper 1: Accounting (100 Marks)
  • Paper 2: Business Laws (100 Marks)
  • Paper 3: Quantitative Aptitude (100 Marks), encompassing Business Mathematics, Logical Reasoning, and Statistics.
  • Paper 4: Business Economics (100 Marks)

Changes in CA Foundation Exam Criteria

The ICAI has updated the CA Foundation exam format to require a 50% overall score for passing, introducing a penalty of 0.25 marks for each incorrect MCQ answer.

Changes in the CA Intermediate Course for 2024

Eligibility for CA Intermediate

Eligibility criteria for the CA Intermediate course remain consistent with prior requirements, but direct entry students are obligated to undertake an 8-month study period before exam eligibility.

CA Intermediate Revised Syllabus for 2024

The CA Intermediate course has been streamlined to include only six papers, reducing from eight. Notable changes are:

  • Papers 1 and 5 have been combined into a single paper titled Advanced Accounting.
  • Removal of Enterprise Information Systems from paper 7 and Economics for Finance from paper 8, with the residual content consolidated into a new paper 6, Financial Management and Strategic Management (50 marks each).
  • Paper 2 now fully covers the Companies Act, with its Business law content integrated into the CA Foundation level.

CA Final Exam Adjustments

The CA Final exam format now includes 30% MCQ-based questions for all papers, similar to the CA Intermediate 2022 course, with a 25% penalty for incorrect objective answers.

CA Final May 2024 Subject and New Exam Pattern overview:

  • The structure now integrates both subjective and objective components across papers, enhancing the examination's comprehensiveness.

This summary outlines the substantial modifications to the CA curriculum, aiming to streamline the pathway to qualification while aligning with updated educational standards.

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Exam Schedule for the Intermediate Course in 2024

The examination dates for the CA Intermediate Course Group 1 have been slated for May 3rd, 5th, and 7th, whereas the examinations for Group 2 are set for May 9th, 11th, and 13th, 2024.

ICAI CA Final Exam Dates for 2024

For the CA Final examination, Group 1's tests are scheduled for May 2nd, 4th, and 6th, 2024. Conversely, the tests for Group 2 are arranged for May 8th, 10th, and 12th, 2024.

The exams for the International Taxation – Assessment Test (INTT-AT) are scheduled for May 10th and 12th, 2024.

Key Dates to Mark

  • Online application forms for Main, PQC, and Foundation exams begin: February 2nd.
  • Deadline for online applications without late fees: February 23rd, 2024.
  • Deadline for online applications with late fees (₹600/- or US $10): March 2nd, 2024.
  • Period for changes in exam city/medium requests: March 3rd to March 9th.

CA Final Examination 2024 Registration Deadlines

For those aiming for the CA Final exams in 2024, marking the significant dates is crucial. These exams occur bi-annually, typically in May/June or November/December.

Below is a schedule of essential dates for the CA Final 2024 registration process. Any updates or changes to the schedule will be promptly communicated.

ICAI CA Final 2024 Registration: Essential Dates Overview

  • Registration Period: From July 1st to December 31st, 2023 (Open for Registrations)
  • Availability of Exam Forms: Dates to be announced
  • Closure of Exam Forms: Dates to be announced
  • Examination Month: May 2024 (Specific dates to be confirmed)
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Mock Test

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According to the latest update, the exams for the foundation course will take place in June, specifically on the 20th, 22nd, 24th, and 25th of June 2024. In a recent announcement by the Institute of Chartered Accountants of India (ICAI), the outcomes for the Chartered Accountancy (CA) Final and Intermediate exams, held in November 2023, were declared on the 9th of January. These examinations were organized by the ICAI in November of the previous year. Participants of the CA Final and Intermediate examinations can now access their results via the ICAI's official portal at For context, the results for the CA Final and Intermediate sessions of November 2022 were released on January 10th of the following year.

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