The Institute of Chartered Accountants of India (ICAI) has officially released the May 2025 CA exam timetable and introduced a major overhaul in the CA syllabus 2025. These updates mark a transformative step toward producing future-ready Chartered Accountants equipped with advanced digital, analytical, and sustainability-related skills. This comprehensive article provides a detailed guide on the new ICAI CA syllabus, exam schedule, fees, application process, and subject-wise breakdown of the CA Foundation papers for May 2025.

Why ICAI Revamped the CA Exam Curriculum in 2025?

The finance and accounting profession is evolving with technological disruptions and rising ESG responsibilities. To remain globally competitive and practically relevant, ICAI has introduced a modern, industry-aligned curriculum that emphasizes:

1. Emerging technologies like AI, Blockchain, and Data Analytics
2. Sustainability, green accounting, and ESG compliance
3. Practical, case-based assessments that mimic real-world challenges

Key Changes in the CA Exam 2025 Curriculum

1. Emphasis on Digital and Tech Skills

The updated syllabus integrates:

1. Artificial Intelligence (AI)
2. Blockchain Technology
3. Cybersecurity Principles
4. Data Analytics
5. Digital Accounting & Financial Systems

These subjects help students stay ahead in automated financial processes, ERP environments, and data-driven decision-making.

2. Sustainability and ESG Reporting

To ensure relevance in global markets, ICAI now includes:

1. Sustainable Finance
2. Green Accounting Practices
3. Environmental, Social & Governance (ESG) Reporting
4. This empowers Chartered Accountants to support sustainable growth and adhere to non-financial regulatory standards.

3. Practical, Application-Based Exams

ICAI exams are now more analytical and scenario-based:

1. Case study-driven questions
2. Real-world scenario simulations

Focus on decision-making and conceptual clarity 

Updated Course Structure for CA Exam 2025

CA Foundation – Entry Level

• Subjects:
• Principles of Accounting
• Business Laws
• Business Economics
• Quantitative Aptitude
• Exam Pattern: 4 papers (2 subjective + 2 objective)

CA Intermediate – Skill Level

• Subjects:
• Advanced Accounting
• Taxation
• Auditing & Assurance
• Strategic & Financial Management
• Exam Pattern: 6 papers (2 groups of 3 each)

CA Final – Expert Level

• Core Papers: 6 papers (2 groups of 3 each) Online Self-Paced Modules:
• Corporate & Economic Laws
• Risk Management & AI in Accounting
• Business Analytics & Digital Finance
• Strategic Cost & Performance Management        

ICAI CA May 2025 Exam Dates – Complete Schedule 

CA Foundation Exam Dates:

• May 15, 17, 19, and 21, 2025

CA Intermediate Exam Dates:

• Group I: May 3, 5, 7, 2025
• Group II: May 9, 11, 14, 2025

CA Final Exam Dates:

• Group I: May 2, 4, 6, 2025
• Group II: May 8, 10, 13, 2025

International Taxation – INTT-AT:

• May 10 and 13, 2025
• Note: No exam on May 12 due to Buddha Purnima 

Exam Timings and Duration for CA Exam 2025

• Standard Timing: 2:00 PM – 5:00 PM IST
• Foundation Papers 3 & 4: 2:00 PM – 4:00 PM
• Final Paper 6 & INTT-AT: 2:00 PM – 6:00 PM
• Advance Reading Time: Begins at 1:45 PM (except MCQ-based papers)

ICAI Exam Application Process for May 2025

Apply through ICAI’s Self-Service Portal: https://eservices.icai.org

Important Dates:

• Application Start Date: March 1, 2025
• Last Date (Without Late Fee): March 14, 2025
• Last Date (With Late Fee): March 17, 2025
• Correction Window: March 18 – March 20, 2025

Tip: Update your profile photo, signature, and contact details on SSP before applying. 

Examination Fees – May CA Exam 2025

Medium of Examination for CA Exam 2025

• English or Hindi: Foundation, Intermediate, Final
• English Only: INTT-AT

CA Exam 2025 Foundation Syllabus (New Scheme) – Paper-Wise Breakdown

Paper 1: Principles of Accounting

Module 1 Topics:

• Accounting Framework: Meaning, Concepts, Conventions
• Capital vs Revenue Transactions
• Contingent Liabilities and Policies
• Measurement Principles and Accounting Standards

Module 2 Topics:

• Accounting Process: Journal Entries, Ledgers, Trial Balance
• Subsidiary Books, Cash Book, Errors & Rectification
• Bank Reconciliation
• Inventories
• Depreciation & Amortisation
• Bills of Exchange & Promissory Notes
• Final Accounts: Manufacturing & Non-Manufacturing Entities

Paper 2: Business Laws

Units Covered:

• Indian Regulatory Framework
• Indian Contract Act, 1872
  • Nature, Consideration, Breach & Remedies
  • Indemnity, Guarantee, Bailment, Agency
• Sale of Goods Act, 1930
• Indian Partnership Act, 1932
• Limited Liability Partnership Act, 2008
• Companies Act, 2013
• Negotiable Instruments Act, 1881

Paper 3: Quantitative Aptitude

Part A – Business Mathematics:

• Ratio & Proportion, Indices, Logarithms
• Equations, Inequalities, Sequences
• Permutations & Combinations
• Limits & Continuity, Financial Mathematics
• Applications of Calculus

Part B – Logical Reasoning:

• Number Series, Coding-Decoding, Odd One Out
• Direction Sense, Blood Relations
• Seating Arrangements

Paper 4: Business Economics

Chapters:

• Nature & Scope of Business Economics
• Theory of Demand & Supply
• Theory of Production & Cost
• Price Determination in Markets
• Business Cycles
• National Income Determination
• Public Finance
• Money Market
• International Trade
• Indian Economy

Preparation Tips for May 2025 CA Exams

1. Create a Targeted Study Plan
   • Align your preparation with syllabus changes and exam dates.
2. Use ICAI Official Study Material
   • Practice with RTPs, MTPs, and previous year papers. Don’t skip ICAI’s suggested RTPs and MTPs as they often include pattern changes or updated topic weights. Practicing these will give you a competitive advantage in identifying expected question types.
3. Simulate Exam Environment
   • Take mock tests and time-bound exercises.
4. Revise Key Concepts Thoroughly
   • Especially in new topics like ESG, AI, and Blockchain.
5. Stay Updated
   • Visit www.icai.org and the SSP portal for updates.

Why Students Should Visit Balaji Educare ?

For CA aspirants seeking structured guidance, expert mentorship, and real-time exam strategies, Balaji Educare is your go-to destination. Whether you’re preparing for the CA Foundation, Intermediate, or Final level, Balaji Educare provides comprehensive coaching programs, up-to-date study material, personalized mentorship, and doubt-solving sessions tailored to the ICAI’s latest syllabus. With a proven track record of successful student outcomes and industry-aligned teaching methodologies, Balaji Educare stands out as a top coaching institute in India.

The platform also offers targeted crash courses, weekend batches for working students, and free webinars on exam strategy—all structured to meet ICAI’s dynamic syllabus updates. By visiting the website, students can explore demo sessions, enroll in batches, download resources, and stay ahead with expert-curated study plans designed to boost your CA exam success and improve academic performance.

Final Thoughts

The ICAI CA syllabus 2025 and the May 2025 CA exam dates mark a major leap toward modernization in the field of Chartered Accountancy. The curriculum now reflects the demands of a fast-paced, technology-driven, and sustainability-conscious business world. With strategic preparation and awareness, CA aspirants can make the most of these changes and step confidently into their professional journey.

Important Links for CA exam 2025

• ICAI Official Website
• Apply for May 2025 Exams – ICAI SSP
• Balaji Educare – CA Coaching Website