The Institute of Chartered Accountants of India (ICAI) has declared a significant change in the schedule for the Chartered Accountants (CA) Final Examination, stating the exam will now be held biannually instead of triannually, starting with the May 2026 examination series.
Currently, the CA Final exams are conducted three times a year – January, May, and September. However, per the newly approved framework by the ICAI Council, the examination will now be held only in May and November. The January cycle has ceased from this year, with January 2026 marking the final session under the current system.
Decision based on stakeholder input
As stated by the ICAI, concerns around the examination frequency impacting study preparation and planning prompted the decision.
The decrease in examination attempts is expected to result in better preparation, review, and a more consistent examination schedule.
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New bi-annual formats from May 2026
The updated format will take effect starting with the May 2026 CA Final examination. This initiative is viewed as a move toward enhanced standardisation, synchronising the CA Final cycle with other semi-annual professional assessments and bolstering overall predictability within the system.
Effects on CA candidates
With lakhs of candidates nationwide taking the exam every year, any change to the exam schedule is significant. Though the reduced number of attempts might restrict flexibility for some students, it is expected to promote more organised preparation methods.
Nonetheless, students must strategise their attempts more thoughtfully, as missed chances may result in extended waiting durations.
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CA Intermediate Exam postponed
In another related development, ICAI has declared that the CA Intermediate (Inter) examination has been postponed throughout India and internationally, and the tests for the papers will now commence on May 5, instead of May 3. The examination hours will remain unchanged, i.e., from 2 pm to 5 pm (IST).
New schedule of the intermediate exam
- Group -I: May 5, 7, 9
- Group -II: May 11, 13, 15
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