What
was decided. The 26th Council of ICAI
approved holding the CA Final examination three times a year instead of twice.
ICAI announced it in a Public Relations Committee press release dated 27 March
2025. Foundation and Intermediate had already moved to three sittings the
previous year, so this brings the Final into line.
The
new pattern. All three levels run in
January, May and September.
|
Level |
Sittings before |
Sittings now |
|
CA Foundation |
Three a year |
January, May, September |
|
CA Intermediate |
Three a year |
January, May, September |
|
CA Final |
Twice a year |
January, May, September |
|
PQC Information Systems Audit —
Assessment Test |
June and December |
February, June, October |
Members
are affected too. The Assessment Test
for the Post Qualification Course in Information Systems Audit moves from twice
a year, in June and December, to three times — February, June and October.
What
it actually changes for you. The gap
between attempts drops from roughly six months to roughly four. A failed paper
costs you less time, and the cost of attempting a group you are not fully ready
for goes down accordingly. It also means the sensible unit of planning is now a
four-month block rather than a six-month one, which is a shorter runway than
most Final candidates are used to.
The
catch nobody mentions. Three sittings
a year does not mean three comfortable sittings. Articleship, results timing
and the gap between a result and the next entry window all compress. Treat the
extra attempt as insurance against a near miss, not as licence to enter
underprepared.
What
ICAI said. President CA. Charanjot
Singh Nanda described the move as aligning with global best practice and giving
students greater opportunity, noting that all three levels now carry an equal
number of attempts each year.
Before
you plan around it. ICAI announces
each examination cycle separately on its examination page, with its own entry
window and deadlines. Confirm the specific session dates there before you
commit to an attempt — the pattern is set, but the dates for any given cycle
come from the exam notification.
Source:
ICAI Public Relations Committee press release, 27 March 2025 — “ICAI announces
Major Changes in Examination System — CA Final to be Held Thrice a Year”
(icai.org).
- CTP — CTP early application deadline 23 Sep 2026
- CFA — CFA February 2027 invoice payment deadline 26 Sep 2026
- FRM — FRM November 2026 standard registration closes 30 Sep 2026
- CFA — CFA May 2027 early registration closes 14 Oct 2026
- CTP — CTP final application deadline 28 Oct 2026
- ACCA — ACCA December 2026 standard entry closes 2 Nov 2026