The CA exam (Chartered Accountancy) in India is a prestigious professional qualification conducted by the Institute of Chartered Accountants of India (ICAI). As we approach the CA Exam (2025), several changes and important guidelines have been introduced under the New Scheme of Education and Training, effective from July 2023. If you’re planning to appear in CA Foundation, Intermediate, or Final exams in 2025, this guide outlines the most important rules and updates to help you prepare confidently.

Major Changes Under New Education and Training Scheme

The CA New Scheme, applicable for the CA (2025) exam onwards, brings a major overhaul in syllabus, duration, and exam structure. Key highlights include:

Revised Course Structure

• CA Foundation: 4 papers (Paper 2 and 4 now have negative marking)
• CA Intermediate: 6 papers instead of 8
• CA Final: 6 papers instead of 8

Reduction in Articleship Duration

The articleship period has been reduced from 3 years to 2 years.

Self-Paced Online Modules

• 4 self-paced online modules introduced at the final level (no written exam).
• These must be completed before applying for CA Final exams.

Exit Route After Intermediate

Students completing CA Intermediate and soft skills training (along with 1-year articleship) can exit and receive a Business Accounting Associate (BAA) certificate.

CA 2025 Exam Eligibility Criteria

CA Foundation 2025 Eligibility

• Must have passed Class 12 or be appearing in the 12th standard.
• Must register with ICAI at least 4 months before the exam month.
• Example: To appear for the June 2025 Foundation exam, register by February 1, 2025.

CA Intermediate 2025 Eligibility

• Through the foundation route: Pass the CA Exam and register at least 8 months before the exam.
• Through Direct Entry: Graduates/postgraduates in commerce with 55% marks (or 60% for other streams) can directly register.

CA Final 2025 Eligibility

• Must pass both groups of the intermediate exam.
• Complete 2 years of articleship and self-paced modules before appearing for CA Final.

Registration & Validity Rules

• Foundation registration: Valid for 4 years, can be revalidated.
• Intermediate registration: Valid for 5 years.
• Final registration: Valid for 10 years under the new scheme.
• Revalidation is permitted for a nominal fee before expiry.

Examination Pattern and Marking Scheme

CA Foundation Exam Pattern

4 Papers:

• Principles and Practice of Accounting
• Business Laws
• Business Mathematics, Logical Reasoning & Statistics
• Business Economics
• Papers 2 & 4: Objective type with negative marking (0.25 for each wrong answer)

CA Intermediate Exam Pattern

6 Papers (2 groups of 3 each)

• Descriptive type, no MCQs
• Open Book Exam for Paper 6 (Integrated Business Solutions)

CA Final Exam Pattern

6 Papers

• Paper 6: Integrated Case Study-based paper
• Papers 3 and 4: May have objective components

Passing Criteria for CA

CA Foundation: Conducted in June and December

• CA Intermediate & Final: Conducted in May and November
• Registration deadlines are 4-8 months before the exam cycle, depending on the level

Keep checking ICAI’s official website for date sheets and notifications.

Important ICAI Rules & Guidelines for 2025

• Adherence to ICAI’s code of conduct during articleship and exams is mandatory.
• Mobile phones, smartwatches, or gadgets are strictly banned during exams.
• An Aadhaar card or government ID is compulsory for exam entry.
• Mock tests and revision test papers (RTPs) released by ICAI must be used for best preparation.

Conclusion: Stay Updated, Stay Ahead

With the CA New Scheme fully active by 2025, aspirants must familiarize themselves with the updated rules, eligibility, and course structure. The focus has shifted towards conceptual clarity, application-based learning, and professional readiness.
Plan your registration, articleship, and exam preparation in alignment with the new scheme to ensure a smooth and successful CA journey. Keep yourself updated through the official ICAI announcements and trusted academic platforms.

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