ICAI Exam 2021: Exam Date, Time Table, Full Form, Notification, Latest News

Exam Date

May 22, 2021

May 7, 2021 | Commerce

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Latest News on ICAI Exam 2021

Latest Updates:

  • May 4, 2021: The registrations for CA Intermediate and Final 2021 Exams have been reopened. Candidates who are interested can apply on or before May 6, 2021.
  • April 27, 2021: The CA Final and Intermediate Exams Scheduled for May 2021 have been postponed due to the rapidly increasing COVID-19 cases. The new set of exam dates will be announced soon and at least 25 days before the commencement of the exam.
  • March 31, 2021: Today is the last date to apply for CA intermediate November 2021 Session. Candidates can fill the application forms from the direct link given below.
  • March 25, 2021: The results for CA Intermediate January 2021 exam for both old and new course has been declared by the ICAI. Candidates can check their results from the direct link given below.
  • March 22, 2021: The results have been declared by ICAI for the CA Foundation and Final January 2021 Examination on their official website. Candidates can check their results from the direct link given below.

Content

What is ICAI Exam?

The Institute of Chartered Accountancy of India, which is set up by an Act of Parliament, conducts an exam called ICAI exam. This exam has three levels the Foundation Course, Intermediate, and Final. These exams are conducted so as to issue a certificate towards those individuals who can qualify as professional auditors in India. A person on clearing all the three levels can become an Auditor, can Compute Taxes of an Individual and Company. On clearing the Intermediate Level the student must go under 3 years of Articleship Programme in a CA firm. This is the training program required for every individual to undergo.

ICAI Exam at a Glance
Exam Name ICAI Exam
Conducting Body Institute of Chartered Accountancy
Mode of Exam Offline
Levels Foundation Course, Intermediate and Final
Languages English and Hindi
Number of Types Conducted Multiple times a year
Exam Level National Level

ICAI Exam 2021 Dates

The ICAI has the sole authority on setting the exam dates. The three levels, Foundation, Intermediate, and Final are held separately on different days and months. The ICAI conducts these exams over a week with one day holiday between each exam. The CA Foundation, CA Intermediate and CA Final exams are held in the month of May and November. Due to the current scenario, these exams have been postponed. The dates are given below.

ICAI CA Foundation Course Dates:

ICAI Exam Foundation exam Dates
Events Date
Start Date of Application Process March 31, 2021
Last Date of Application Process To be announced
Last Date to apply with Late fee To be announced
Release of Admit Card May 10, 2021
CA Foundation Course Exam Date
  • June 24, 2021
  • June 26, 2021
  • June 28, 2021
  • June 30, 2021
Result Date To be announced

ICAI CA Intermediate Exam Dates:

ICAI Exam Intermediate Examination Dates
Events Old Scheme Dates New Scheme Dates
Start Date of Application Process Mar 31, 2021
Last Date of Application Process May 25, 2021
Last Date to apply with Late fee --
Correction Window
Release of Admit Card May 10, 2021 (Tentative)
CA Intermediate Exam Date(Group 1)
  • May 22, 2021
  • May 24, 2021
  • May 27, 2021
  • May 29, 2021
  • May 22, 2021
  • May 24, 2021
  • May 27, 2021
  • May 29, 2021
CA Intermediate Exam Date(Group 2)
  • May 31, 2021
  • June 2, 2021
  • June 4, 2021
  • May 31, 2021
  • June 2, 2021
  • June 4, 2021
  • June 6, 2021
Result Date To be announced To be announced

ICAI CA Final Exam Dates

ICAI Exam Final Level Dates
Events Old Scheme Dates New Scheme Dates
Start Date of Application Process Mar 31, 2021
Last Date of Application Process May 25, 2021
Last Date to apply with Late fee --
Correction Window
Release of Admit Card May 10, 2021 (Tentative)
CA Final Course Exam Date(Group 1)
  • May 21, 2021
  • May 23, 2021
  • May 25, 2021
  • May 28, 2021
  • May 21, 2021
  • May 23, 2021
  • May 25, 2021
  • May 28, 2021
CA Final Course Exam Date(Group 2)
  • May 30, 2021
  • June 1, 2021
  • June 3, 2021
  • June 5, 2021
  • May 30, 2021
  • June 1, 2021
  • June 3, 2021
  • June 5, 2021
Result Date To be announced To be announced

ICAI Exam Eligibility Criteria

The ICAI exams eligibility criteria are set by the institute keeping in mind the difficulty level and the prior knowledge students require to crack these exams. The eligibility criteria are essential to go through before registering for the exam. If a candidate is not clearing the prescribed criteria they will not be allowed to appear for the exam. These criteria vary depending on the level.

ICAI CA Foundation Course Eligibility:

  • Candidates must have passed 12th standard (Senior Secondary Examination) conducted by an examining body constituted by the law in India or any examination recognized by the Central Government or equivalent.

And

  • Candidate must have registered must register for Foundation Course with Board of Studies on or before 31st December 2019

OR

  • Converted from CPT to Foundation Course with Board of Studies of ICAI on or Before February 1, 2021

After candidates have Registered themselves successfully, they must undergo a minimum of 4 months of the study period.

ICAI CA Intermediate Level Eligibility:

  • He/ She must have undergone a study course for a period of at least 8 months before appearing for the exam for the first time.

And

  • Candidates must have cleared the Foundation level and Class 12 exam

OR

  • Candidates eligible to write the Intermediate Level exam if they have been registered under IPCE and have converted into Intermediate Course

OR

In the case of Direct Entry where Candidates have completed Graduation or Post Graduation

  • Candidates registered or must have registered for the Intermediate Course on or before 30th June 2019, and must have completed or would be completing 6 months of article-ship as on 1st May 2021.
  • Candidates registered or must have registered for the Intermediate Course after 30th June 2019, and must have completed or would be completing 9 months of article-ship as on 1st May 2021. (This includes 8 months of study period)

Candidates must undergo 4 weeks Integrated course of Information Technology and Soft Skills (ICITSS) before appearing for the Intermediate Level Exam.

ICAI CA Final Examination Eligibility:

  • Candidate must have cleared the Intermediate level either under the new scheme or old scheme and must go through 3 years of article-ship under any CA firm or company. Candidates must also go through.
  • Candidates must have also completed an Advanced Integrated Course on Information Technology and Soft skills (AICITSS). This is for a period of 4 weeks.

Candidates can appear for the Final Exam while they are in the last 6 months of the article-ship or practical training.

ICAI Exam 2021 Application Form

The application form must be filled online through the official website. The candidates must keep in mind the important dates of filling the application form. An application form is successfully submitted only on payment of application fee.

Candidates must read and carefully go through the instructions before filling the application form and have a valid email address, mobile number, Personal Identification Number. Below is the detailed process of application form

  • Step 1: Click on Login/Register on the Dashboard of the official Website and then click on Register Now
  • Step 2: Fill In the details as asked. Select Examination, Prefix, Date of Birth, Primary Email address, and Mobile Number. After filling in all the details tick the box and click on “Register”
  • Step 3: Candidate will get the Registration Number and Password
  • Step 4: Use the Registered Number and Password to Log in and complete filling the Profile. And then Save draft.
  • Step 5: Then fill the application form by clicking on “Apply Now”
  • Step 6: Fill up the form carefully and click on “Save and Preview”
  • Step 7: Read the Declaration and tick the box pertaining to “I Agree” and click on “Final Submit” to submit the form or “Back to form” if any changes need to be made
  • Step 8: Type in the Security code and Make payment
  • Step 9: Make the payment and Download the PDF

Note: After downloading the PDF if a candidate does not find the Photo or the signature on the PDF, the candidate must take a print out of the PDF and paste a passport size photo and attest the pdf and send the hard copy to the Examination Department of the Institute. This must ONLY be done if the Photo and the signature are not shown in the pdf. If they are, then the candidate need not send.

Direct Link to Apply for CA Final and Intermediate 2021

ICAI Exam Application Fee:

Candidates can pay the application fee through Debit Card/ Credit Card, Net Banking, Bhim UPI payment.

India

If the candidates are from India the following must be paid towards registration.

Foundation Course:

  • Candidates must pay Rs. 1500

Intermediate Course (New and Old):

  • Group 1 or Group 2: Candidate must pay Rs. 1500
  • Bothe Groups together: Candidate must pay Rs. 2700

Final Course (New and Old):

  • Group 1 or Group 2: Candidate must pay Rs. 1800
  • Both Groups together: Candidate must pay Rs. 3300

Note: Candidates must pay RS. 600 additional in the case of late submission of application form

Nepal

If candidates are from Nepal the following is the application fee to be paid by them for registration.

Foundation Course:

  • Candidates must pay Rs 2200

Intermediate Course (Old and New Scheme):

  • Group 1 or Group 2: Candidate must pay Rs. 2200
  • Both Groups together: Candidate must pay Rs. 3400

Final Level (Old and New Scheme):

  • Group 1 and Group 2: Candidate must pay Rs. 2200
  • Both Groups together: Candidate must pay Rs. 4000

Note: Candidate must pay Rs. 600 additional in the case of late submission of application form

Abu Dhabi, Doha, Dubai, Muscat

If candidates are from Abu Dhabi, Doha, Dubai, Muscat the following amounts must be paid towards registration.

Foundation Course:

  • Candidate must pay USD $325

Intermediate Course (Old and New Scheme):

  • Group 1 or Group 2: Candidate must pay USD $325
  • Both Groups together: Candidate must pay USD $500

Final Level (Old and New Scheme):

  • Group 1 or Group 2: Candidate must pay USD $325
  • Both Groups together: Candidate must pay USD $550

Note: Candidate must pay USD $10 additional in the case of the last submission of the application form.

ICAI Exam 2021 Admit Card

Candidates will receive their admit card 14 days before the exam. Candidates must download the admit card and carry it along with themselves to the examination hall. If a candidate fails to carry the admit card, they will not be allowed to write the ICAI exam.

Candidate must download the admit card by entering the SRO Number and password on the official website. On downloading the admit card if a candidate’s photo is not appearing, the candidate must paste a passport size photo on the printout and affix their signature in the area provided and get the admit card attested by a member of the Institute.

ICAI Exam Pattern 2021

The ICAI exam pattern set by the Institute of Chartered Accountancy of India is different for all three levels. Candidates are informed of the weightage that each Section carries and must prepare accordingly. In the case of Foundation Course, there is only New scheme but in the case of Intermediate there are two schemes Old and New, and both the paper patterns are different. In the case of Final, there are two Schemes as well Old and New and both the paper patterns are different. Thus, candidates must prepare according to the scheme they are under

Foundation Course:

Exam Pattern of Foundation Course
Paper No. Subject Marks Time
1 Principles and Practice of Accounting 100 3 Hours
2
  • Section A: Business Law
  • Section B: Business Correspondence and Reporting

60

40

3 Hours
3 Business, Mathematics, Logical Reasoning and Statistics 100 2 Hours
4 Business Economics and Business and Commercial Knowledge 100 2 Hours

Intermediate Course Old

Group 1:

Exam Paper of Intermediate Course (Old) Group 1
Paper No.SubjectsMarksTime
1Accounting1003 Hours
2Business Law, Ethics and Communication1003 Hours
3Cost Accounting and Financial Management1003 Hours
4

Taxation-Section

  • A: Direct TaxesSection
  • B: Indirect Taxes

60

40

3 Hours

Group 2:

Exam Paper of Intermediate Course (Old) Group 2
Paper No. Subjects Marks Time
5 Advanced Accounting 100 3 Hours
6 Auditing and Assurance 100 3 Hours
7 Information Technology and Strategic Management 100 3 Hours

Also note that the papers can be written In Hindi or English. The option to attempt the paper in any of the two languages must be chosen at the time of filling the application form. For candidates who have chosen Hindi, their question papers will be in bilingual (Hindi and English) except in the following cases:

  • Paper 1: Accounting
  • Paper 4: Taxation
  • Paper 5: Advanced Accounting

Intermediate Course (New Scheme)

Group 1:

Exam Paper of Intermediate Course (New) Group 1
Paper No.SubjectsMarksTimes
1Accounting1003 Hours
2

Corporate and Other Laws-

  • Part 1: Company Law
  • Part 2: Other Laws

60

40

3 Hours
3Cost and Management Accounting1003 Hours
4

Taxation-

  • Section A: Direct Taxes
  • Section B: Indirect Taxes

60

40

3 Hours

Group 2:

Exam Paper of Intermediate Course (New) Group 2
Paper No.SubjectsMarksTime
5Advanced Accounting1003 Hours
6Auditing and Assurance1003 Hours
7

Enterprise Information Systems and Strategic Management-

  • Section A: Enterprise Information Systems
  • Section B: Strategic Management

60

40

3 Hours
8

Financial Management and Economics for Finance-

  • Section A: Financial Management
  • Section B: Economics for Finance

60

40

3 hours

Final Level (Old Scheme):

Group 1:

Exam Paper of Final Level (Old) Group 1
Paper No. Subjects Marks Times
1 Financial Reporting 100 3 Hours
2 Strategic Financial Management 100 3 Hours
3 Advanced Auditing and Professional Ethics 100 3 Hours
4 Corporate and Allied Law 100 3 Hours

Group 2:

Exam Paper of Final Level (Old) Group 2
Paper No. Subject Marks Time
5 Advanced Management Accounting 100 3 Hours
6 Information Systems Control and Audit 100 3 Hours
7 Direct Tax Laws 100 3 Hours
8 Indirect Tax Laws 100 3 Hours

Final Level (New Scheme):

Group 1:

Exam Paper of Final Level (New) Group 1
Paper No. Subjects Marks Time
1 Financial Reporting 100 3 Hours
2 Strategic Financial Management 100 3 Hours
3 Advanced Auditing and Professional Ethics 100 3 Hours
4

Corporate and Economic Law

  • Part 1: Corporate Law
  • Part 2: Economic Law
100 3 Hours

Group 2:

Exam Paper of Final Level (New) Group 2
Paper No. Subjects Marks Time
5 Strategic Cost Management and Performance Evaluation 100 3 Hours
6

Electives:

  1. Risk Management
  2. Financial Services and Capital Markets
  3. International Taxation
  4. Economic Laws
  5. Global Financial Reporting Standards
  6. Multidisciplinary Case Study
100 3 Hours
7

Direct Tax Laws and International Taxation-

  • Part 1: Direct Tax Laws
  • Part 2: International Taxation
100 3 Hours
8

Indirect Tax Laws

  • Part 1: Goods and Service Tax
  • Part 2: Customs and FTP
100 3 Hours

ICAI Exam 2021 Cut off

The ICAI exams cut-off limit is set so that candidates have the quality of knowledge required to become professionals. The cut-off limit is not only set for the group as a whole but also for individual papers. The institute has also set and exemption limit for individual paper. This means that when a candidate obtains marks over a certain limit, they have said to qualify that paper even though they have not scored beyond the cut-off limit for the whole group.

ICAI CA Foundation Course Cut-off:

Cut-off for the whole level is 200 and above. Candidates must obtain above 40 marks in each paper

ICAI CA Intermediate Examination cut-off:

Old Scheme:

Group 1: Candidate must secure a minimum of 40 marks in each paper and at least 50% of the marks of the aggregate of Groups 1 papers.

Group 2: Candidate must secure a minimum of 40 marks in each paper and at least 50% of the marks of the aggregate of Group 2 papers.

Both Groups together: Candidate must secure a minimum of 40 marks in each paper and at least 50% of the marks of the aggregate of both groups together.

Candidates get an exemption from re-appearing for a paper on failing a group only if they score above 60 in that particular paper. Such exemption shall be valid for the next 3 subsequent examinations.

New Scheme:

Group 1: Candidate must secure a minimum of 40 marks in each paper and at least 50% of the marks of the aggregate of Groups 1 papers.

Group 2: Candidate must secure a minimum of 40 marks in each paper and at least 50% of the marks of the aggregate of Group 2 papers.

Both Groups together: Candidate must secure a minimum of 40 marks in each paper and at least 50% of the marks of the aggregate of both groups together.

Candidates get an exemption from re-appearing for a paper on failing a group only if they score above 60 in that particular paper. Such exemption shall be valid for the next 3 subsequent examinations.

ICAI CA Final Level Cut-off:

Old Scheme:

Group 1: Candidate must secure a minimum of 40 marks in each paper and at least 50% of the marks of the aggregate of Groups 1 papers.

Group 2: Candidate must secure a minimum of 40 marks in each paper and at least 50% of the marks of the aggregate of Group 2 papers.

Both Groups together: Candidate must secure a minimum of 40 marks in each paper and at least 50% of the marks of the aggregate of both groups together.

Candidates get an exemption from re-appearing for a paper on failing a group only if they score above 60 in that particular paper. Such exemption shall be valid for the next 3 subsequent examinations.

New Scheme:

Group 1: Candidate must secure a minimum of 40 marks in each paper and at least 50% of the marks of the aggregate of Groups 1 papers

Group 2: Candidate must secure a minimum of 40 marks in each paper and at least 50% of the marks of the aggregate of Group 2 papers.

Both Groups together: Candidate must secure a minimum of 40 marks in each paper and at least 50% of the marks of the aggregate of both groups together.

Candidates get an exemption from re-appearing for a paper on failing a group only if they score above 60 in that particular paper. Such exemption shall be valid for the next 3 subsequent examinations.

ICAI Exam 2021 Result:

The ICAI exams result is mentioned on the official website. The candidate must log in to the portal using the log in details and download the results from the Dashboard. The candidate must download and print the result out for future reference.

ICAI Helpdesk

Email address:

Phone Number:

  • 0120-3054 851
  • 0120-3054 852
  • 0120-3054 853
  • 0120-3054 854
  • 0120-3054 835
  • 0120-4953 751
  • 0120-4953 752
  • 0120-4953 753
  • 0120-4953 754

Address:

The Additional Secretary (Exams)
The Institute of Chartered Accountants of India
ICAI Bhawan
Indraprastha Marg
New Delhi 110 002

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