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CA Exam 2024: Pattern, Structure, and Passing Criteria

Author at PW

March 26, 2025

CA Exam 2024:- The Chartered Accountancy (CA) exam, governed by the Institute of Chartered Accountants of India (ICAI), is a comprehensive process designed to certify professional accountants in India. The CA 2024-25 course is divided into three levels: CA Foundation 2024, CA Intermediate 2024, and CA Final 2024. Each level builds upon the previous one, equipping students with increasingly advanced skills in accounting, taxation, and legal documentation.

To become a certified Chartered Accountant, candidates must successfully clear each of these three levels sequentially. The exams are known for their high difficulty, resulting in low pass rates and often requiring multiple attempts for successful completion.

The ICAI CA exams 2024 are conducted twice a year, in the months of May-June and November-December. Each level has its unique exam pattern and difficulty, reflecting the progressive depth of knowledge required. The exams are computer-based and are spread over four days, with one paper scheduled per day in each session. Get all the important details of the CA exam 2024 along with the CA exam pattern and other criteria below.

CA Exam 2024 Latest Updates

ICAI has introduced a revamped exam structure in the new scheme, aimed at enhancing efficiency. Both CA Intermediate and CA Final exams now consist of six papers, reduced from eight. Furthermore, all subjects in CA Intermediate and CA Final now incorporate multiple-choice questions (MCQs), marking a significant change in the examination pattern.

Check out:- CA Study Materials

CA Foundation 2024 Exam Pattern

The CA Foundation 2024 Exam Pattern explains the structure of the entry-level Chartered Accountancy exam. It includes four papers: Accounting, Business Laws, Business Mathematics, Logical Reasoning, and Economics. The exam tests both theoretical knowledge and practical skills, with a mix of objective and subjective questions. Go through the CA Foundation Exam Pattern 2024 below:-

ICAI CA Foundation Papers		Level I: Comprehension & Knowledge	Level II: Application
1	Principles and Practice of Accounting	5%-20%	80%-95%
2A	Business Laws	50%-65%	35%-50%
2B	Business Correspondence and Reporting	100%	-
3	Business Mathematics and Logical Reasoning & Statistics	-	100%
4I	Business Economics	40%-50%	50%-60%
4II	Business and Commercial Knowledge	100%	-

CA Intermediate 2024 Exam Pattern

The CA Intermediate 2024 Exam Pattern details the structure of the second-level Chartered Accountancy exam. It includes eight papers in two groups, covering topics like Accounting, Corporate Laws, Cost and Management Accounting, and Taxation. Check out the CA Intermediate 2024 Exam Pattern below.

CA Intermediate 2024

Exam Name	CA Intermediate 2024
Type of Questions	Combination of both Subjective and Objective Papers
Mode	Offline
Language	English / Hindi
Updated MCQs Pattern	30% MCQs from real-life scenarios or case studies, 70% subjective questions
Negative Marking	None
Total Marks	100
Exam Duration	3 Hours

CA Final 2024 Exam Pattern

The CA Final 2024 Exam Pattern lays out the structure of the last stage Chartered Accountancy exam. It includes eight papers grouped into two parts, covering advanced topics like Financial Reporting, Strategic Financial Management, Auditing, and Laws. Go through the CA 2024 final exam pattern below.

CA Final Exam Pattern 2024
Groups	Papers	Duration	Marks per paper	Total marks
Group I	Paper-1: Financial Reporting	3 hours	100	400
	Paper-2: Strategic Financial Management	3 hours	100
	Paper-3: Advanced Auditing and Professional Ethics	3 hours	100
	Paper-4: Corporate and Economic Laws	3 hours	100
Group II	Paper-5: Strategic Cost Management and Performance Evaluation	3 hours	100	400
	Paper-6A: Risk Management Paper-6B: Financial Services and Capital Markets Paper-6C: International Taxation Paper-6D: Economic Laws Paper-6E: Global Financial Reporting Standards Paper-6F: Multidisciplinary Case Study	4 hours	100
	Paper-7: Direct Tax Laws and International Taxation	3 hours	100
	Paper-8: Indirect Tax Laws	3 hours	100

CA Exam 2024 Syllabus

The CA Syllabus 2024 covers essential topics for aspiring chartered accountants. Divided into Foundation, Intermediate, and Final levels, it includes accounting, finance, taxation, and laws. The foundation covers basics like accounting principles and business laws. Intermediate goes deeper into advanced accounting, corporate laws, and taxation. The final level focuses on financial reporting, strategic management, and auditing. The syllabus prepares candidates for the dynamic field of accountancy. Check out the CA 2024 Syllabus along with important topics below:-

Level	Subjects	Important Topics
Foundation	1. Principles and Practice of Accounting	Accounting Basics Preparation of Financial Statements Partnership Accounts
	2. Business Laws and Business Correspondence and Reporting	Indian Contract Act, 1872 Sale of Goods Act, 1930 Basics of Business Correspondence and Reporting
	3. Business Mathematics and Logical Reasoning & Statistics	Ratio and Proportion Time Value of Money Logical Reasoning
	4. Business Economics and Business and Commercial Knowledge	Business Environment Micro and Macro Economics
Intermediate	Group I:
	1. Accounting	Accounting Standards Partnership Accounts Company Accounts
	2. Corporate Laws and Other Laws	Companies Act, 2013 The Constitution of India The Securities Contracts (Regulation) Act, 1956
	3. Cost and Management Accounting	Cost Accounting Budgeting and Budgetary Control Standard Costing
	4. Taxation	Income Tax Act, 1961 Goods and Services Tax (GST) Customs Laws
	Group II:
	5. Advanced Accounting	Accounting for Amalgamation, Absorption, and Reconstruction Accounting for Special Transactions
	6. Auditing and Assurance	Auditing Standards Internal Control Systems Audit of Banks
	7. Enterprise Information Systems & Strategic Management	Information Systems Business Strategy
	8. Financial Management & Economics for Finance	Financial Analysis and Planning Capital Budgeting
Final	Group I:
	1. Financial Reporting	Indian Accounting Standards (Ind AS) Consolidated Financial Statements Accounting for Financial Instruments
	2. Strategic Financial Management	Capital Structure Dividend Decisions
	3. Advanced Auditing and Professional Ethics	Professional Ethics and Ethical Practices Audit of Different Entities
	4. Corporate and Economic Laws	Corporate Laws Economic Laws
	Group II:
	5. Strategic Cost Management and Performance Evaluation	Cost Management Techniques Performance Measurement and Evaluation
	6. Elective Paper (Choose one)	Risk Management Financial Services and Capital Markets International Taxation
	7. Direct Tax Laws and International Taxation	Income Tax Act, 1961 Double Taxation Avoidance Agreements (DTAA)
	8. Indirect Tax Laws	Goods and Services Tax (GST) Customs Laws

CA 2024 Preparation Tips

Understand the CA Syllabus: Get a good understanding of the exam CA syllabus for each level (Foundation, Intermediate, and Final) and grasp the topics covered in each subject, such as accounting principles, corporate laws, taxation, and financial reporting.
Create a Study Plan: Develop a structured study plan covering all subjects evenly. Allocate extra time to challenging topics while ensuring comprehensive coverage of the entire syllabus.
Study Regularly: Consistent study is crucial. Dedicate regular study hours each day and stick to your schedule. Regular revision is essential for better retention of concepts.
Use Standard Study Material: Utilise ICAI's study material and practice manuals, which are comprehensive and cover the entire syllabus. You can also refer to other reference books if needed.
Practice CA PYQs: Solve previous years' question papers and attempt mock tests regularly. It helps understand the exam pattern, manage time effectively, and identify weak areas.
Focus on Conceptual Understanding: Instead of rote learning, aim to understand concepts thoroughly. This approach aids in effective problem-solving and practical application of concepts.
Clarifications: Don't hesitate to clarify doubts. Join study groups, and online forums, or seek help from teachers or seniors whenever needed.
Stay Updated: Keep yourself updated with any amendments or changes in laws, accounting standards, or taxation policies relevant to your exam.
Take Breaks and Stay Healthy: Schedule regular breaks during study sessions to avoid burnout. Maintain a healthy lifestyle with proper sleep, exercise, and nutrition.
Practice Time Management: Practice answering questions within the time limit during your preparation to ensure you complete the paper on time during the exam.
Learn from Mistakes: Analyse your mock tests and past exam performances. Learn from mistakes and work on improving weak areas.
Stay Positive and Motivated: Believe in yourself and stay positive. Set achievable goals and reward yourself for milestones achieved to stay motivated.

CA Exam 2024 FAQs

Q1. What are the levels of the CA exam in 2024?

Ans. The CA exam in 2024 consists of three levels: Foundation, Intermediate, and Final.

Q2. When are the CA exams held in 2024?

Ans. The CA exams are typically held twice a year, in May and November. Specific dates will be announced by ICAI.

Q3. What is the eligibility criteria for the CA exam?

Ans. To appear for the Foundation exam, candidates must have completed 10+2. For Intermediate, graduation is required. Final exam eligibility is after completing both Foundation and Intermediate levels, along with required practical training.

Q4. How can I register for the CA exam?

Ans. You can register for the CA exam through the ICAI website by filling out the online registration form and submitting the required documents.

Q5. What is the syllabus for the CA exam in 2024?

Ans. The syllabus includes subjects like accounting, finance, taxation, laws, and more. Each level covers specific topics relevant to that stage of the CA course.

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