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What is the CA exam pattern?

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the CA (Chartered Accountancy) examinations conducted by the Institute of Chartered Accountants of India (ICAI) follow a specific exam pattern. It's important to note that the exam pattern and syllabus are subject to periodic revisions by ICAI, and candidates should refer to the latest official notifications...
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the CA (Chartered Accountancy) examinations conducted by the Institute of Chartered Accountants of India (ICAI) follow a specific exam pattern. It's important to note that the exam pattern and syllabus are subject to periodic revisions by ICAI, and candidates should refer to the latest official notifications for the most accurate and up-to-date information. Here is a general overview of the CA exam pattern:

  1. Examination Levels:

    • The CA course consists of three levels:
      • CA Foundation: Entry-level exam.
      • CA Intermediate (IPC): Intermediate-level exam, also known as Integrated Professional Competence Course (IPCC).
      • CA Final: Final-level exam.
  2. CA Foundation Exam Pattern:

    • The CA Foundation exam consists of four papers, and it is conducted in a pen-and-paper mode.
    • Subjects:
      1. Principles and Practice of Accounting
      2. Business Laws and Business Correspondence
      3. Business Mathematics and Logical Reasoning & Statistics
      4. Business Economics and Business & Commercial Knowledge
    • The exam is conducted in two sessions on the same day.
  3. CA Intermediate (IPC) Exam Pattern:

    • The CA Intermediate (IPC) exam is divided into two groups, each containing four papers.
    • Subjects:
      • Group I:
        1. Accounting
        2. Corporate and Other Laws
        3. Cost and Management Accounting
        4. Taxation
      • Group II: 5. Advanced Accounting
        1. Auditing and Assurance
        2. Information Technology and Strategic Management (ITSM)
        3. Financial Management and Economics for Finance
    • The exam is conducted in a pen-and-paper mode.
  4. CA Final Exam Pattern:

    • The CA Final exam is also divided into two groups, each containing four papers.
    • Subjects:
      • Group I:
        1. Financial Reporting
        2. Strategic Financial Management
        3. Advanced Auditing and Professional Ethics
        4. Corporate and Economic Laws
      • Group II: 5. Strategic Cost Management and Performance Evaluation
        1. Elective Paper (One to be chosen from the list of electives)
        2. Direct Tax Laws and International Taxation
        3. Indirect Tax Laws
    • The exam is conducted in a pen-and-paper mode.
  5. Marking Scheme:

    • The marking scheme may include both subjective and objective questions, depending on the paper. There may be negative marking for incorrect answers in objective-type questions.
  6. Examination Duration:

    • The duration of each paper varies, and candidates are allotted specific time for attempting each paper.
  7. Mode of Examination:

    • As of my last update, CA exams are conducted in a pen-and-paper mode. However, there may be online components for certain papers or assessments, and ICAI has been exploring changes to introduce more technology-based assessments.
  8. Passing Criteria:

    • To pass a group, a candidate needs to secure a minimum of 40% marks in each paper and an aggregate of 50% in the group.

Candidates are advised to regularly check the official ICAI website for the latest updates and notifications regarding the CA exam pattern and syllabus. The information provided here is based on the structure as of my last update, and changes may have occurred since then.

 
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