ICAI’s 2026 Exam Structure
The Institute of Chartered Accountants of India (ICAI) conducts Chartered Accountancy exams across three levels: Foundation, Intermediate, and Final. For 2026, ICAI scheduled CA Foundation and Intermediate exams three times during the year, in January, May, and September, while CA Final exams were held in January, May, and November, with no CA exams scheduled in December 2026.
Key 2026 Exam Windows
- January 2026: The year’s first major exam attempt, particularly valuable for students who had recently completed board exams or semester coursework.
- May 2026: Widely considered the most popular attempt of the year, drawing large numbers of repeat candidates alongside first-time appearers.
- CA Final May 2026 dates: Group I on May 2, 4, and 6; Group II on May 8, 10, and 12.
- September 2026: The final Foundation and Intermediate attempt of the year.
- CA Final November 2026 dates: Group I on November 2, 4, and 6; Group II on November 9, 11, and 13.
A Notable Structural Change Starting 2027
ICAI announced that starting in 2027, the CA Final exam will move to a twice-yearly format, held only in May and November, discontinuing the January Final session that has been part of the 2026 calendar. This makes 2026 one of the last years CA Final aspirants can appear for a January sitting, which may influence exam planning for students weighing whether to attempt an earlier session.
Exam Timing and Format
ICAI generally conducts CA exams during an afternoon session, typically from 2:00 PM to 5:00 PM, though certain practical or case-study-heavy papers may extend until 6:00 PM. This consistent scheduling structure allows students to plan a disciplined study and revision routine well ahead of each exam window.
Application Deadlines
For the May 2026 session, the application window opened around March 3, 2026, with the deadline to apply without a late fee falling on March 16, and a late-fee window extending to March 19, 2026. Application timelines follow a similar pattern ahead of each exam session, so students should monitor ICAI’s Self Service Portal (SSP) closely as each attempt approaches to avoid missing registration deadlines.
Cultural Sensitivity in Scheduling
ICAI has shown some flexibility in accommodating India’s diverse regional festival calendar when setting exam dates. For instance, the January 2026 schedule intentionally avoided January 14 in recognition of major festivals including Pongal, Makar Sankranti, and Magha Bihu, reflecting an effort to reduce absenteeism and ease pressure on students observing these regional celebrations.
Final Thoughts
ICAI’s 2026 exam calendar offered CA students three attempts across Foundation and Intermediate levels and three sessions for Final, though the January Final sitting is set to be discontinued from 2027 onward. Staying closely tied to ICAI’s official announcements and the Self Service Portal remains essential for tracking application deadlines, datesheet updates, and any rescheduling notices throughout the year.