CA Exam Pattern 2026 (New Scheme)
Complete exam structure for all 3 levels — marks distribution, MCQ vs descriptive split, passing criteria, and what changed under the ICAI new syllabus.
Side-by-Side Comparison
| Foundation | Intermediate | Final | |
|---|---|---|---|
| Papers | 4 | 6 (3+3) | 6 (3+3) |
| Total Marks | 400 | 600 | 600 |
| Duration | 3 hrs each | 3 hrs each | 3 hrs (P6: 4 hrs) |
| Exam Type | 100% MCQ | 70% Desc + 30% MCQ | 70% Desc + 30% MCQ* |
| Negative Marking | No | No | No |
| Groups | No groups | Group 1 + Group 2 | Group 1 + Group 2 |
| Pass per Paper | 40% | 40% | 40% |
| Pass Aggregate | 50% (200/400) | 50% per group | 50% per group |
| Exams per Year | 3 (Jan, May, Sep) | 3 (Jan, May, Sep) | 2 (May, Nov) |
* CA Final Paper 6 (IBS) is a 4-hour case study paper with a different format.
CA Foundation Exam Pattern
| Paper | Subject | Marks | Type | Duration |
|---|---|---|---|---|
| Paper 1 | Accounting | 100 | 100 MCQs | 3 hrs |
| Paper 2 | Business Laws | 100 | 100 MCQs | 3 hrs |
| Paper 3 | Quantitative Aptitude | 100 | 100 MCQs | 3 hrs |
| Paper 4 | Business Economics | 100 | 100 MCQs | 3 hrs |
| Total | 400 | 400 MCQs | ||
CA Intermediate Exam Pattern
Group 1
| Paper | Subject | Desc. | MCQ | Total |
|---|---|---|---|---|
| Paper 1 | Advanced Accounting | 70 | 30 | 100 |
| Paper 2 | Corporate and Other Laws | 70 | 30 | 100 |
| Paper 3 | Taxation (DT 50 + GST 50) | 70 | 30 | 100 |
| Group 1 Total | 210 | 90 | 300 | |
Group 2
| Paper | Subject | Desc. | MCQ | Total |
|---|---|---|---|---|
| Paper 4 | Cost and Management Accounting | 70 | 30 | 100 |
| Paper 5 | Auditing and Ethics | 70 | 30 | 100 |
| Paper 6 | FM and Strategic Management | 70 | 30 | 100 |
| Group 2 Total | 210 | 90 | 300 | |
CA Final Exam Pattern
Group 1
| Paper | Subject | Desc. | MCQ | Total | Duration |
|---|---|---|---|---|---|
| Paper 1 | Financial Reporting | 70 | 30 | 100 | 3 hrs |
| Paper 2 | Advanced Financial Management | 70 | 30 | 100 | 3 hrs |
| Paper 3 | Advanced Auditing & Ethics | 70 | 30 | 100 | 3 hrs |
Group 2
| Paper | Subject | Desc. | MCQ | Total | Duration |
|---|---|---|---|---|---|
| Paper 4 | Direct Tax & International Tax | 70 | 30 | 100 | 3 hrs |
| Paper 5 | Indirect Tax Laws | 70 | 30 | 100 | 3 hrs |
| Paper 6 | Integrated Business Solutions | Case Study | 100 | 4 hrs | |
Paper 6 — Integrated Business Solutions (IBS)
This is a unique 4-hour case study paper. It has no fixed syllabus — instead it integrates Financial Reporting, Tax, Audit, FM, Strategic Management, and Ethics into real-world business scenarios. The only CA Final paper with a different format.
What Changed in the New Scheme (2024)?
| Change | Old Scheme | New Scheme (2024+) |
|---|---|---|
| Foundation Type | Mix of MCQ + descriptive | 100% MCQ |
| Inter/Final MCQs | 100% descriptive | 70% descriptive + 30% MCQ |
| CA Final Papers | 8 papers (4+4) | 6 papers (3+3) |
| CA Inter Papers | 8 papers (4+4) | 6 papers (3+3) |
| Paper 6 (Final) | ISCA (3 hours) | IBS case study (4 hours) |
| Articleship | 3 years | 2 years |
| Negative Marking | N/A (no MCQs) | No negative marking |
Related Resources
Frequently Asked Questions
Is CA Foundation fully MCQ based?
Yes, CA Foundation is 100% MCQ under the new scheme. All 4 papers have 100 MCQs each worth 1 mark. There is no negative marking. Total marks: 400.
What is the MCQ and descriptive split in CA Inter?
CA Inter papers have 70% descriptive (70 marks) and 30% MCQ (30 marks). The MCQ section has no negative marking.
Is there negative marking in CA exams?
No, there is no negative marking in any CA exam — Foundation, Inter, or Final. You should attempt all MCQ questions.
What is the passing criteria?
Foundation: 40% per paper + 50% aggregate (200/400). Inter & Final: 40% per paper + 50% aggregate per group (150/300). Groups can be cleared separately.
What is Paper 6 IBS in CA Final?
Paper 6 (Integrated Business Solutions) is a unique 4-hour case study paper that integrates all subjects into real-world business scenarios. No fixed syllabus — it tests applied knowledge across FR, Tax, Audit, FM, and Ethics.