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Latest Changes in CA and CS Exam Patterns You Need to Know!

Latest Changes in CA Exam Pattern (2024)


The Institute of Chartered Accountants of India (ICAI) has introduced several significant changes to the CA exam pattern starting in May 2024. Here are the key updates:


Reduction in Number of Papers:

The number of papers in the CA Intermediate and CA Final exams has been reduced from eight to six.


Introduction of MCQs:

Multiple-choice questions (MCQs) have been incorporated into all subjects at the Intermediate and Final levels. Each paper now includes 70 marks for subjective questions and 30 marks for MCQs.


Changes in Articleship:

The duration of the articleship has been reduced from three years to two years. However, to practice independently, an additional year of experience in a Chartered Accountancy firm is required.



Exam Pattern by Level:


CA Foundation:

Papers remain subjective except for Quantitative Aptitude and Business Economics, which include objective sections.

CA Intermediate:

Papers such as Advanced Accounting, Corporate Laws, and Taxation now have a split of 70 marks subjective and 30 marks objective.

Financial Management and Strategic Management share a paper with 35 marks each for subjective and objective questions.

CA Final:

Papers include Financial Reporting, Advanced Financial Management, and others, all with a 70:30 split between subjective and objective questions.

Paper 4 now features a multidisciplinary case study integrated with Strategic Management.


Transition Period:

Students currently under the old scheme will transition to the new scheme starting from May 2024. The last exams under the old scheme will be conducted in November 2023 for Intermediate and Final, and December 2023 for Foundation.

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