CA Paper Pattern (An Overview of the CA Paper)

The CA exam is a rigorous and comprehensive assessment of a candidate’s knowledge, understanding, and application of various aspects of accounting, finance, taxation, and laws. 

The exam pattern is designed in such a way that it can test the candidate’s capability to apply theoretical knowledge to practical scenarios and solve problems accordingly.

Are you also confused about the CA paper pattern and want to know more about it? Then, you are reading the right article. In this article, we will discuss the pattern of all three levels and more!

Let’s start!

Who Prescribes CA Exam Pattern?

The Institute of Chartered Accountants of India (ICAI) prescribes the CA exam pattern. The ICAI is the professional accounting body in India that conducts the CA exams and is responsible for setting the exam pattern and syllabus for the exams. The CA exam pattern is periodically reviewed and revised by the ICAI to ensure that it remains relevant and up-to-date with changes in the accounting profession and the business environment.

What Is the Exam Pattern for CA?

The exam pattern for CA (Chartered Accountancy) varies depending on the level of the course. Here’s a breakdown of the exam pattern for each level:

1. CA Foundation Exam Pattern:
   • Mode of Exam: Offline (Pen and Paper mode)
   • Number of Papers: 4
   • Type of Questions: Objective type (MCQs) and Subjective type
   • Medium of Exam: English or Hindi
   • Total Marks: 400
   • Duration: 3 hours for each paper (total 12 hours)

2. CA Intermediate Exam Pattern:
   • Mode of Exam: Both Offline (Pen and Paper mode) and Online (in the form of MCQs)
   • Number of Papers: 8 (divided into two groups of four papers each)
   • Type of Questions: Objective type (MCQs) and Subjective type
   • Medium of Exam: English
   • Total Marks: 100 marks for each paper (Total 800 marks)
   • Duration: 3 hours for each paper (total 24 hours)

3. CA Final Exam Pattern:
   • Mode of Exam: Both Offline (Pen and Paper mode) and Online (in the form of MCQs)
   • Number of Papers: 8 (divided into two groups of four papers each)
   • Type of Questions: Objective type (MCQs) and Subjective type
   • Medium of Exam: English
   • Total Marks: 100 marks for each paper (Total 800 marks)
   • Duration: 3 hours for each paper (total 24 hours)

The papers in the Intermediate and Final levels are also graded on a scale of 0 to 100, and a minimum of 40% marks is required in each paper and an overall aggregate of 50% in all the papers of the group together to pass the exam.

CA Foundation Paper Pattern

The CA Foundation course conducted by the ICAI consists of four papers. The paper pattern for CA Foundation is as follows:

1. Mode of Exam: Pen and paper-based test (PBT) or Computer-based test (CBT)
2. Medium of Exam: English or Hindi
3. Duration of Exam: 3 hours per paper
4. Type of Questions: Multiple Choice Questions (MCQs) and Subjective questions
5. Marking Scheme: Each paper carries a maximum of 100 marks, and the passing marks are 40% in each subject and an aggregate of 50% in all subjects.

The four papers in the CA Foundation course are as follows:

1. Principles and Practices of Accounting (100 Marks)
   • Objective: To develop an understanding of the fundamental principles and concepts of accounting and their application in recording business transactions.
   • Type of Questions: MCQs and Subjective questions.

2. Business Laws and Correspondence (100 Marks)
   • Objective: To provide an understanding of the legal framework governing businesses and their commercial transactions.
   • Type of Questions: MCQs and Subjective questions.

3. Business Mathematics and Logical Reasoning & Statistics (100 Marks)
   • Objective: To develop an understanding of basic mathematical concepts, logical reasoning, and statistical techniques relevant to business decisions.
   • Type of Questions: MCQs and Subjective questions.

4. Business Economics and Business and Commercial Knowledge (100 Marks)
   • Objective: To provide an understanding of basic concepts of economics and their application in business and an awareness of the commercial environment in which businesses operate.
   • Type of Questions: MCQs and Subjective questions.

Candidates can choose their preferred medium of examination and mode of examination (PBT or CBT) while filling out the examination application form. They must also prepare well for both the objective and subjective questions to score good marks in each paper.

CA Exam Pattern after 12th

The CA Foundation course is a self-study course, and the exam is conducted twice a year, in May and November. Candidates can register for the CA Foundation course after completing their 10+2 (or equivalent) examination. The registration process is online, and candidates must register with the ICAI to be eligible for the exam.

Here’s a breakdown of the CA Foundation exam pattern:

1. Mode of Exam: Offline (Pen and Paper mode)
2. Number of Papers: 4
3. Type of Questions: Objective type (MCQs) and Subjective type
4. Medium of Exam: English or Hindi
5. Total Marks: 400
6. Duration: 3 hours for each paper.

How Many Paper in CA Foundation

CA Foundation is an entry-level examination for a Chartered Accountancy course in India, conducted by the Institute of Chartered Accountants of India (ICAI).

The CA Foundation exam consists of four papers, each carrying a maximum of 100 marks. The papers are as follows:

1. Principles and Practice of Accounting
2. Business Laws and Business Correspondence and Reporting
3. Business Mathematics, Logical Reasoning, and Statistics
4. Business Economics and Business and Commercial Knowledge

CA Exam Levels

The CA  course has three levels or stages that a candidate must pass to become a qualified Chartered Accountant. The three levels of the CA course are as follows:

1. CA Foundation
   • This is the entry-level exam for the CA course, and candidates can take it after completing their 10+2 (or equivalent) examination.
   • The CA Foundation exam tests the candidate’s knowledge of basic accounting principles, business laws, mathematics, statistics, economics, and commercial knowledge.
   • The exam consists of four papers and is conducted twice a year in May/June and November/December.

2. CA Intermediate
   • After passing the CA Foundation exam, candidates can enroll for the CA Intermediate course.
   • The CA Intermediate exam consists of two groups of four papers each, and candidates must pass both groups to be eligible to appear for the CA Final exam.
   • The exam tests the candidate’s knowledge of advanced accounting, cost and management accounting, taxation, auditing and assurance, enterprise information systems and strategic management, financial management, and economics for finance.
   • The exam is conducted twice a year in May and November.

3. CA Final
   • After passing both groups of the CA Intermediate exam and the articleship, candidates can enroll for the CA Final course.
   • The CA Final exam consists of two groups of four papers each, and candidates must pass both groups to become a qualified Chartered Accountant.
   • The exam tests the candidate’s knowledge of advanced financial reporting, strategic financial management, advanced auditing and professional ethics, corporate and economic laws, strategic cost management and performance evaluation, and elective papers.
   • The exam is conducted twice a year in May and November.

How Many Papers in CA Final

Level	Subjects	Marking
CA Final	Group 1 Financial ReportingStrategic Financial ManagementAdvanced Auditing and Professional EthicCorporate Laws and Economic LawsCorporate Laws= 70 marksEconomic Laws= 30 marks Group 2  Strategic Cost Management and Performance EvaluationElectivesPaper 6A: Risk ManagementPaper 6B: Financial Services and Capital MarketsPaper 6C: International TaxationPaper 6D: Economic LawsPaper 6E: Global Financial Reporting StandardsPaper 6F: Multidisciplinary Case StudyDirect Tax Laws and International TaxationDirect Tax Laws= 70 marksInternational Taxation= 30 marksIndirect Tax LawsGoods and Services Tax= 75 marksCustoms and FTP= 25 marks	Total Marks = 400 ( Each subject is 100 marks each)

FAQs: CA Paper Pattern

How many papers are there in CA?

There are a total of 20 papers in the CA course where CA Foundation includes 4 papers and CA Intermediate and CA Final include 8 papers each.

What is the mode of examination of CA courses?

The CA Foundation, Intermediate, and Final exams are now conducted in online mode computer-based test format, as opposed to the former offline examination format. The candidates are required to appear for the exam at the authorized test centers and give exams.

Is CA paper Mcq type?

The CA paper includes both MCQ-type and subjective questions.

Conclusion

Now that you know the CA Paper Pattern and the exam is quite tough. It is designed to test a candidate’s knowledge and understanding of various subjects like accounting, finance, taxation, and laws. You must prepare well for both the objective and subjective questions to score good marks in each paper. 

So, you can study easily and need not worry about the exam. Share with friends who are also applying for the CA course. Let us know in the comments below, if this article helped.