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ICAI CA Exams 2026: Fees, Eligibility, Dates, Registration Guide

Updated on April 23, 2026

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The ICAI CA Exams represent a prestigious yet demanding journey towards becoming a Chartered Accountant in India, requiring meticulous planning and preparation. For students aiming for the 2026 examinations, understanding the specific eligibility criteria, registration process, and fee structure is paramount. This guide meticulously details the exam structure, pass percentages, and career opportunities awaiting successful candidates.

Table of Contents

ICAI CA Exam Structure 2026: Levels, Fees & Course Cost

The Institute of Chartered Accountants of India conducts the Chartered Accountancy (CA) examination at three progressive levels: Foundation, Intermediate, and Final. The CA course is known for its rigorous curriculum, structured progression, and professional recognition in finance, accounting, taxation, and auditing.

This guide explains the CA exam structure, level-wise fees, and overall course cost for 2026, helping students plan their CA journey effectively.

ICAI CA Exam Structure 2026 (Foundation, Intermediate, Final)

The CA exam is divided into three levels, each designed to build progressively advanced accounting and professional knowledge.

CA Exam FeaturesDetails
Exam NameChartered Accountancy (CA) Exam
Conducting BodyInstitute of Chartered Accountants of India (ICAI)
Exam LevelsCA Foundation, CA Intermediate, CA Final
Mode of ExamsOffline
Exam FrequencyFoundation: 3 times/year, Intermediate: 3 times/year, Final: 2 times/year
Total Marks per Paper100 Marks
Difficulty LevelHigh
Number of AttemptsMultiple attempts allowed

Key Highlights:

  • The CA course follows a step-by-step qualification pathway.
  • Candidates must clear each level before progressing to the next.
  • Articleship training is mandatory before appearing for CA Final.

ICAI CA Fees 2026 (Foundation, Intermediate & Final)

The CA course fees vary depending on the level and group selection. Below is a structured breakdown of official ICAI-level fees.

ComponentIndian StudentsForeign Students
Prospectus Cost₹200$20
Registration Fee₹9,000$700
Student Journal (Optional)₹200$20
Member Journal (Optional)₹400$40
Exam Form Fee₹1,500$325
Total Fees₹11,300$1,105

CA Intermediate Fees 2026

Fee ComponentBoth Groups (₹)Single Group (₹)Both Groups ($)Single Group ($)
Registration Fee₹15,000₹11,000$1,000$600
Student Activity Fee₹2,000₹2,000——
Articleship Registration₹1,000———
Exam Form Fee₹2,700₹1,500$500$325
Total Fees₹20,700₹14,500$1,500$925

CA Final Fees 2026

Fee ComponentBoth GroupsSingle GroupOverseas Students
Registration Fee₹22,000₹22,000$1,100
Exam Form Fee₹3,300₹1,800$550
Total Fees₹39,800₹38,300$1,650

ICAI CA Exam Medium & Language Options

Candidates can attempt the CA exams in:

  • English
  • Hindi

However, certain sections (such as law-related components) may require English terminology, even in Hindi-medium papers.

ICAI CA Passing Criteria 2026

To successfully clear each level of the Chartered Accountancy course, candidates must meet specific minimum marks criteria.

Minimum Passing Requirements

  • Minimum 40% marks in each paper
  • Minimum 50% aggregate across all papers
  • Exemption available for high scores

Exemption Rule

Candidates scoring 60% or more in a paper are eligible for permanent exemption, meaning they do not need to reappear for that subject in future attempts.

Key Insight: Understanding passing rules helps students focus on both accuracy and overall performance.

ICAI CA Registration Process 2026: Step-by-Step Guide

Students planning to appear for the Chartered Accountancy exams must complete the registration process through the official portal of the Institute of Chartered Accountants of India. The registration process differs slightly depending on whether candidates are applying through the Foundation route or Direct Entry route.

Steps to Register for ICAI CA Exams 2026

Follow these steps to complete the ICAI CA registration process:

  1. Visit the official ICAI student portal
    Go to the ICAI e-services portal and select Student Registration.
  2. Create a new account
    Register using a valid email ID and mobile number.
  3. Fill the registration form
    Enter personal, academic, and contact details carefully.
  4. Upload required documents
    Upload scanned copies of:

Class 10 Marksheet

Class 12 Marksheet (for Foundation route)

Graduation Marksheet (for Direct Entry)

Passport-size photograph

Signature

  1. Pay the registration fees
    Complete payment using:

Debit card

Credit card

Net banking

  1. Download confirmation receipt
    After successful payment, download and save the registration acknowledgment for future reference.

Documents Required for ICAI CA Registration

DocumentPurpose
Class 10 CertificateDate of birth verification
Class 12 MarksheetFoundation eligibility
Graduation MarksheetDirect Entry eligibility
PhotographIdentity verification
SignatureOfficial records

ICAI CA Registration Validity

Course LevelValidity Period
CA Foundation3 Years
CA Intermediate4 Years
CA Final5 Years

Important Note: Candidates must complete the registration before the deadline to be eligible for the respective exam attempt.

ICAI CA Registration Validity & Revalidation Rules

Each CA course level has a defined validity period. If registration expires, students must revalidate it.

Registration Validity Period

Course LevelValidity
CA Foundation3 Years
CA Intermediate4 Years
CA Final5 Years

Revalidation Fees

CourseFee
Foundation₹300
Intermediate₹400
Final₹500

ICAI CA Official Websites & Portals

Candidates should use the official portals below for registration and exam applications.

PurposeWebsite
Student Registration Portalhttps://eservices.icai.org
Exam Application Portalhttps://icaiexam.icai.org
Official ICAI Websitehttps://www.icai.org

ICAI CA Syllabus 2026: Foundation, Intermediate & Final

Understanding the syllabus helps candidates plan preparation strategies effectively.

CA Foundation Syllabus 2026

PaperSubject
Paper 1Accounting
Paper 2Business Laws
Paper 3Quantitative Aptitude
Paper 4Business Economics

Negative marking applies in Paper 3 and Paper 4.

CA Intermediate Syllabus 2026

PaperSubject
Paper 1Advanced Accounting
Paper 2Corporate Laws
Paper 3Taxation
Paper 4Cost & Management Accounting
Paper 5Auditing & Ethics
Paper 6Financial Management

CA Final Syllabus 2026

PaperSubject
Paper 1Financial Reporting
Paper 2Advanced Financial Management
Paper 3Auditing & Ethics
Paper 4Strategic Management
Paper 5Direct Tax
Paper 6Indirect Tax

ICAI CA Course Total Cost Overview

The overall cost of becoming a Chartered Accountant includes registration, exam fees, and mandatory training expenses.

Course StageIndian StudentsForeign Students
CA Foundation₹11,300$1,105
CA Intermediate (Single Group)₹28,000$925
CA Intermediate (Both Groups)₹34,200$1,500
CA Intermediate (Direct Entry)₹34,400$1,500
Articleship Fee₹2,000—
CA Final₹39,800$1,650

Estimated Total CA Course Cost: ₹3–4 lakh (excluding coaching expenses)

Additional Expenses to Consider:

  • Coaching classes: ₹50,000–₹60,000 (Foundation level)
  • Study materials and revision books
  • Late fee: ₹600 (Indian students), $10 (Overseas students)

Important Notes About ICAI CA Fees & Attempts

Students planning for the CA course should understand the financial and attempt flexibility aspects before registering.

Key Points:

  • Candidates are allowed multiple attempts at each level.
  • Late submission of exam forms attracts additional late fees.
  • Coaching fees are optional but commonly used due to exam difficulty.
  • Articleship training is compulsory before attempting CA Final.

Estimated Total Cost of Becoming a Chartered Accountant in India

The total estimated cost of completing the CA course from Foundation to Final can range between ₹3 lakh to ₹4 lakh, depending on coaching choices, study materials, and number of attempts. Students pursuing private coaching or multiple attempts may incur additional costs.

Top CA Coaching Institutes 2026: Fees & Mode Comparison

Choosing the right coaching institute can significantly improve success in the Chartered Accountancy exams conducted by the Institute of Chartered Accountants of India. Many institutes offer flexible learning modes, experienced faculty, and structured preparation programs across Foundation, Intermediate, and Final levels.

InstituteCourses OfferedFees (Approx.)ModeBest For
Master MindsAll CA Levels₹40,000–₹1,20,000Online + OfflineFull-time students
CMS For CAFoundation, Inter, Final₹35,000–₹1,10,000Online + OfflineIndividual attention
A.S. Chakravarthy (ASC) InstituteFoundation & Intermediate₹30,000–₹1,00,000OfflineClassroom learners
Agarwal CA ClassesFoundation, Inter₹25,000–₹80,000Online + OfflineBeginners
Digvijay Coaching InstituteAll Levels₹35,000–₹1,00,000Online + OfflineSerious aspirants
SR AcademyFoundation, Inter₹20,000–₹75,000OfflineBudget-friendly learners
Takshasila CA InstituteAll Levels₹40,000–₹1,20,000Online + OfflineGuided preparation
Inspire AcademyFoundation & Inter₹25,000–₹85,000Online + OfflineStudents weak in basics
Excel CA AcademyAll Levels₹30,000–₹90,000Online + OfflineCollege-going students
KS Academy (Hyderabad Branch)All Levels₹45,000–₹1,30,000Online + OfflineHigh-performing students
Elite CA AcademyFoundation & Inter₹25,000–₹70,000OfflinePersonal attention

Summary Insight: Institutes like Master Minds, CMS For CA, and KS Academy are widely preferred due to structured programs and consistent results across CA levels.

ICAI CA Eligibility 2026: Foundation vs Direct Entry Route

Students can join the CA course either through the Foundation route (after Class 12) or the Direct Entry route (after graduation or professional qualification).

FactorDirect Entry RouteFoundation Route
Who Can ApplyGraduates / CS or CMA FinalClass 12 passed or appearing
Minimum QualificationDegree with 55%–60%Class 12 (Any Stream)
Foundation Exam RequiredNoYes
Entry PointCA IntermediateCA Foundation
Time Saved~6–12 months—
Articleship Duration3 Years3 Years
ICITSS Required✓ Yes✓ Yes
CA Final ExamsSameSame
Minimum Duration~3.5 years~4.5 years
Registration Validity4 Years4 Years

Key Insight: Graduates benefit from the Direct Entry route by saving time and avoiding the Foundation exam, while Class 12 students must follow the Foundation route.

ICAI CA Exam Dates 2026 (May Session)

Understanding exam dates helps candidates plan preparation timelines and application submissions efficiently.

ICAI CA Exam Schedule 2026

CourseGroupExam Dates
CA FinalGroup I2, 4, 6 May 2026
CA FinalGroup II8, 10, 12 May 2026
CA IntermediateGroup I3, 5, 7 May 2026
CA IntermediateGroup II9, 11, 13 May 2026
CA Foundation—14, 16, 18, 20 May 2026

Important Application Dates

EventDate
Application Start Date3 March 2026
Last Date (Without Late Fee)16 March 2026
Last Date (With Late Fee ₹600)19 March 2026
Correction Window20–22 March 2026

Key Insight: Admit cards are usually released in late April, while results are declared approximately 45 days after exams.

CA Career Scope 2026: Salary, Job Roles & Industry Demand

The Chartered Accountancy profession offers strong earning potential across multiple industries, including finance, consulting, and technology-driven sectors.

CA Salary by Experience Level

Experience LevelAverage Salary (₹)
0–1 Year (Fresher)10–14 LPA
2–4 Years14–20 LPA
5–10 Years20–30 LPA
10–15 Years30–45 LPA
15+ Years40–70 LPA+

Industry Demand Trends for CAs

Sector / RoleDemand TrendAvg Salary (₹ LPA)
Audit & TaxationModerate9–13
Banking & NBFCsRising10–15
Finance / FP&AHigh12–18
IT Audit & ComplianceHigh13–18
FinTech & Data AnalyticsVery High15–25
Mergers & AcquisitionsHigh15–20
Traditional AccountingDeclining7–10

Top Recruiters Hiring Chartered Accountants

CompanyAverage Salary (₹ LPA)
Reliance Industries13.3
Deloitte12.0
Wipro11.4
KPMG11.1
PwC10.3
EY9.9
TCS9.7
Infosys9.4
ICICI Bank8.2

Career Insight: Emerging fields like FinTech, IT Audit, and Data Analytics show the fastest growth for CA professionals.

Pass percentages in CA exams vary significantly across levels and groups, highlighting the competitive nature of the course.

CA Final Pass Percentage (Example Data)

GroupAppearedPassedPass %
Group I53,65211,28221.03%
Group II38,1693,7269.76%
Both Groups22,2932,44610.97%

CA Intermediate Pass Percentage

GroupAppearedPassedPass %
Group I105,52614,73313.96%
Group II69,47710,79815.54%
Both Groups41,7983,9249.39%

CA Foundation Pass Percentage

CategoryAppearedPassedPass %
Overall1,09,69421,09919.23%
Male Candidates57,23811,52320.13%
Female Candidates52,4569,57618.26%

Key Observation: Pass rates remain below 25% across most levels, reinforcing the need for disciplined preparation.

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Frequently Asked Questions

What are the ICAI CA exam fees for 2026?

The Institute of Chartered Accountants of India CA exam fees vary by level. The CA Foundation total course cost is about ₹11,300, while the CA Final course cost for both groups is around ₹39,800. Candidates should check the official ICAI website for updated exam form fees and deadlines.

How much is the CA Foundation exam fee in 2026?

The CA Foundation exam form fee for 2026 is approximately ₹1,500 for Indian students. This fee is separate from the registration fee, which is about ₹9,000–₹9,800 and includes study materials and enrollment charges.

What is the fee structure for CA Intermediate exams in 2026?

The CA Intermediate exam form fee is approximately:

  • ₹2,700 for both groups
  • ₹1,500 for a single group

In addition, the registration fee ranges from ₹11,000 to ₹15,000, depending on the group selection.

What are the CA Final exam fees for 2026?

The CA Final exam form fee for Indian students is approximately:

  • ₹3,300 for both groups
  • ₹1,800 for a single group

For overseas students, the exam fee is about $550. A late fee of ₹600 applies if the exam form is submitted after the deadline.