Institute of Chartered Accountants of India Exam 2023

Institute of Chartered Accountants of India Exam 2023

Mode of ExamOffline
Level of ExamNational Level

The ICAI exam, also known as CA exam, is conducted by the Institute of Chartered Accountants of India (ICAI), to produce chartered accountants in India. The ICAI conducts various examinations corresponding to different levels of the Chartered Accountancy course, in accordance with the Chartered Accountants Regulations 1988. Candidates who wish to take up Chartered Accountancy as a career, are required to enroll for the programme at ICAI and qualify all the levels of exams within a stipulated period of time to be certified as a Chartered Accountant. 

ICAI Examination Levels

  • Common Proficiency Test (CA CPT)
  • Foundation 
  • Intermediate (Integrated Professional Competence) Examination
  • Final Examination


ICAI Exam Highlights



Exam Name


Conducting Body

Institute of Chartered Accountants of India

Exam Level

National Level Exam

Exam Frequency

Twice a year

Exam Mode


Exam Duration

Two hours



Exam Purpose

Training and Certifying Chartered Accountants in India

Course Offered

Chartered Accountancy 

No. of Test Cities

192 cities in India and 5 abroad

Exam Helpdesk No.

1800 419 2929

Exam Website





How to Fill CA Exam Application Form:

  1. Register on the official ICAI website as a new user
  2. Choose registration number in the drop down
  3. Authenticate using course+SRN+DOB
  4. Once authentication is done, enter email and mobile number
  5. Login with the help of registration number and password
  6. Provide address and other details
  7. Validate email and mobile number
  8. Fill up the form and upload the necessary documents
  9. Make payment of application fee to complete the process
  10. Download the duly filled form

The option for uploading scanned passport size photograph and signature will be given, but in case the photo and signature do not appear on the printout. Paste a recent passport sized photo on the printout and sign it.

The print out should be sent to the following address by speed/registered post only:

NEW DELHI – 110 002

The candidate must mention "Online Application Form for CPT Exam" on the envelope.

Candidates may note that uploading of Declaration is a mandatory requirement. Download the format of certificate fill in the particulars and get it attested from your Parent/Guardian and Head of Educational Institution / Member of ICAI/ Gazetted Officer. At the time of filling up the application form online, scan and upload the same as a Jpg/Jpeg file of size 100-300Kb/200DPI resolution. While uploading, candidates are advised to give an undertaking that the image being uploaded pertains to the December, 2019 exam.

Retain a photocopy of the filled in application form and also retain safely the receipt issued by post office or acknowledgement issued by ICAI as proof of submission of the filled-up form within the last date at least till downloading of admit card.

ICAI Exam 2023 Application Fee Payment: 

Payment of application fee can be done online through VISA or MASTER credit/debit cards. Those paying the fee online will be charged only the exam fee. 

The fees payable for the Common Proficiency Test is Rs 1000/- for centres in India, Rs 1700/- for centres in Kathmandu (Nepal) and $ 300/- for centres in Abu Dhabi, Doha, Dubai & Muscat.

The form can also be obtained from Deputy Secretary (Examinations), The Institute of Chartered Accountants of India, lCAl Bhawan, lndraprastha Marg, New Delhi - 110002 on payment of Rs 1500 (Rs 500 towards examination fee and Rs 1000 towards application form.

Key Points to Remember for Filling CA Application Form:

  • The candidate will have to create a login ID on the official ICAI website, through one-time registration.
  • Once the candidate has registered, he/she will receive username and password through an email. The same will be shared through an SMS on the phone number furnished at the time of one-time registration.
  • The candidate can login through the username and password to access the application form.
  • The candidate is required to furnish valid details and fill up every mandatory field. Incomplete forms will be rejected.
  • The candidate is then required to pay the application fee through Visa/Master/Maestro Credit/Debit Card.
  • After successful payment of the fees, the candidate will be required to download the duly filled form and take a print out of the same.
  • If the image uploaded does not appear on the printout, the candidate will have to attach two latest photographs (pass port size – 3.5X4.5 cms.)– One attested and one non-attested.
  • If the Signatures are not appearing in the printout then Sign at specified places. Get it countersigned by parent/guardian at the specified place (in any case).
  • The candidate will be required to get the Application Form attested by a Chartered Accountant or a Gazetted Officer or Principal of School/College


S. No.




What precautions Students are required to take at the time of reporting at Examination Centre?

Students are required to take following precautions at the time of reporting at Examination Centre:

(a) Wearing of Face Mask is compulsory at all the time at the Examination Centre;
(b) To carry a small transparent bottle of hand sanitizer for personal use;
(c) To maintain social distancing at all the times at the Examination Centre; and,
(d) To reach their examination centre at least 1 hour before the exam time.


What procedure would be followed by ICAI by for admitting the students in the Examination Centre?

ICAI will issue necessary instructions to their Examination Centres to take all necessary precautions, which among others will include:

(a) All students have to undergo a thermal scanning before entering the examination centre/ hall;
(b) Students will be hand sanitized before entering the examination centre / hall;
(c) Students will be hand sanitized before and after using lavatory;
(d) Students will be admitted only if they are wearing face mask; and,
(e) Proper social distancing between students will be maintained both at the entrance of Centre and in the Examination Hall, at all times during the conduct of Examination.


What will happen, if any student has fever? Will Examination Centre allow him to write the Exam?

No, such student will not be allowed to enter Examination Centre with fever traced in thermal scanning. However, if the student produces a valid Medical Certificate to the effect that Fever is not on account of COVID – 19, he will be permitted to enter the examination hall. The said certificate should be issued by a Medical Practitioner having an MBBS Degree or more. The certificate is to be submitted at the examination centre at the time of entry.


What will happen if any student forgot to bring face mask at the Examination Centre?

Student has to mandatory wear face mask at the time of entry and during the conduct of Exam. ICAI will make necessary arrangement of mask on need basis.


Will the Examination Centre be sanitized on the Examination dates?

Yes. Examination Centres will be sanitized on the examination date. Examination Centres will be advised to keep sanitizers at the entry of centre, entry of exam hall and washrooms and/or at other prominent places as well.


Will Examination Functionaries will take necessary precautions for COVID?

Yes, Examination functionaries will take necessary precautions for COVID.


Is extension of Intermediate (IPC) [Old Course] up to November 2023 Examination only for the students who “Opt out” or for “All”?

It is applicable for all the students.


Will November 2023 be the last attempt for Final [Old Course] Students?

As per the decision of the Council, 6 attempts are to be given for Students of old course, accordingly, for those students who “opt out” from May 2023 Examination cycle will be automatically given extension up to May 2023.

For Students who are not opting out, examination committee will send recommendation to the Council for necessary support to students.


Whether next Examination will be held in November 2023 or December 2023?

On successful conclusion of May 2023 Examination (now July 2023) as per schedule announced, November 2023 exam cycle will commence from 01st week of December 2023.


What will happen if residence of a student comes under containment zone during the conduct of Examinations?

In case, residence of a student will fall under containment zone, such student will be given an option to apply for “opt out” with the copy of said notification/order of competent authority, and he/she will be shifted to November 2023 Examination cycle with all benefits in terms of carry forward of fee, exemption etc.


What will happen if any Examination Centre comes under containment zone either before beginning of examination or in between the examination dates?

ICAI will take all necessary steps to shift all the students to nearby examination Centre in non-containment zone. In case, Centre is not available nearby, then, students will be shifted to November 2023 Examination cycle with all benefits in terms of carry forward of fee, exemption etc.


What will happen if a particular city may not be able to conduct the examination due to the high magnitude of the outbreak of COVID - 19 cases?

All the students appearing for exams in such city will automatically be shifted to November 2023 Examination cycle with all benefits in terms of carry forward of fee, exemption etc.


What will happen if a student give 3 papers but on day of 4th paper, his residence comes under containment zone, i.e. in cases of partial attendance in exams.

In that case, such student will be shifted to November 2023 Examination cycle with all benefits in terms of carry forward of fee, exemption etc. subject to submission of Notice / Order / Letter / Notification, etc. from the competent Authority.

Kindly note that student has to write complete group in the next examination cycle i.e. shifting of partial paper(s) is not allowed.


What will happen if any student has appeared for all papers of one group but during any paper of the second group, his residence/examination centre comes under containment zone i.e. for partial attendance?

In that case, first group will be taken as completely appeared.

Kindly note that student has to write second group in the next examination cycle i.e. shifting of partial paper(s) in a group is not allowed.


What will happen if a student is found COVID – 19 positive either before or during the examination or is not in good health to appear in this examination?

Such student will not be allowed to appear in July 2023 examination and will be accommodated by ICAI to next examination cycle, i.e. November 2023 on submission of a test report.

Looking into the health scare due to pandemic and student finding himself with indicative symptoms at any time, such student may opt for next examination cycle on submission of a valid Medical Certificate. The said certificate should be issued by a Medical Practitioner having an MBBS Degree or more.

ICAI Exam 2023 Eligibility

CPT Eligibility

  • Candidates who have passed Class 12 examination from a recognized school/institute are eligible to register for Common Proficiency Test.
  • A candidate who registered for Common Proficiency Test 60 days prior to the first day of the month in which CPT examination is to be held i.e. on or before 1st April and 1st October, can appear in the CPT examination to be held in June and December respectively.
  • Candidates who are Graduate or Post Graduate in Commerce with a minimum of 55% of total marks or its equivalent grade in the examination conducted by any recognized University (including Open University) with certain subjects OR Graduates or Post Graduates in any other stream having secured a minimum of 60% of the total marks or its equivalent grade in the examination conducted by any recognized University (including Open University) are exempted from passing CPT.

Intermediate (IPC) Eligibility

Eligibility criteria for Intermediate examination is divided into three categories:

Category I:  Candidates who have passed CPT and 10+2/PE I/ Foundation/Entrance Examination.

Category 2 :  Candidates who were already registered for erstwhile Intermediate Examination as per syllabus under paragraph 2 or 2A of Schedule B or Professional Education (Course-II) or Professional Competence Course and converted into Intermediate (IPC) Course/ Accounting Technician Course (ATC)

Category 3: Direct Entry

a) Graduates/Post graduates:

Under this category, those candidates are included who registered for the intermediate course/ATC and also completed or wouldbe completing 9 months of practical training(including study course for a period of 8 months)

Candidates converted from Intermediate/PE II/PCC/IPCC/CPT into the Intermediate (IPC) Course/ATC under this category and also completed 9 months of practical training.

Candidates who registered for Intermediate (IPC) course through CPT route and appeared in the Intermediate (IPC) Examination in one or both groups but did not pass any of the groups, and converted to Intermediate (IPC) under the Direct Entry Scheme.

For Intermediate level examination passed students of The Institute of Cost Accountants of India/The Institute of Company Secretaries of India, eligibility criteria is same as Graduates/Post Graduates.

Additionally, one must ensure that:

  • He/She is enrolled for the relevant level(s) of the Intermediate (IPC) Course or/and their registration is valid. Registration to the Intermediate (IPC) course is valid for 4 years.

He/She has undergone a study course, for a period not less than eight months, as may be specified by the Council for the relevant level(s), and can produce a proof of the same when sought. 

CA Final Eligibility

  • The candidate who have passed the Intermediate examination or Professional Education Examination – II./PCC/IPCC, are eligible to apply for Final exam.
  • The candidate must also have completed 3 years or 3½ years or must be due to complete, as the case may be, of article training as on the date of filling the form.
  • The candidate must be serving the last twelve months of articled training including excess leave, if any.
  • The candidate must be serving the last six months of articled training including excess leave, if any, and due to complete 3½ years on or before 30th April, 2019. (for PCC stream student)
  • The candidate must be serving the last six months of training including excess leave,iIf any, and due to complete 3 years on or before 30th April, 2019. ( for Intermediate IPCC student)
  • The candidate must be serving the last twelve months of training including excess leave, if any, and due to complete 3½ years articleship on or before 31st October, 2019. (for students converted from PE-II to PCC  as well as students converted from PE-II to PCC and then to IPCC)
  • Candidates who have taken termination are advised to re-register for the balance period of training.

CA course comprises, three levels - CPT, Intermediate and Final. The exam pattern and syllabus for all these three are different.

Here we have shared each level's exam syllabus topic wise:

CPT syllabus:

Fundamentals of Accounting

1.Theoretical Framework

  • Meaning and Scope of accounting
  • Accounting Concepts, Principles and Conventions
  • Accounting Standards – concepts, objectives, benefits
  • Accounting Policies
  • Accounting as a measurement discipline – valuation principles, accounting estimates

2.Accounting Process
3.Bank Reconciliation Statement
4. Inventories
5. Depreciation accounting
6. Preparation of Final Accounts for Sole Proprietors
7. Accounting for Special Transactions
8. Partnership Accounts
9. Introduction to Company Accounts

Mercantile Law

  • The Indian Contract Act , 1872
  • The Sale of Goods Act, 1930:
  • The India Partnership Act, 1932

General Economics

  • Micro Economics: Introduction
  • Theory of Demand and Supply
  • Theory of Production and Cost
  • Price Determination in Different Markets
  • Indian Economy – A Profile
  • Select Aspects of Indian Economy
  • Economic Reforms in India
  • Money and Banking

Quantitative Aptitude

  • Ratio and proportion, Indices, Logarithms
  • Equations
  • Inequalities
  • Simple and Compound Interest including annuity ? Applications
  • Basic concepts of Permutations and Combinations
  • Sequence and Series – Arithmetic and geometric progressions
  • Sets, Functions and Relations
  • Limits and Continuity - Intuitive Approach
  • Basic concepts of Differential and Integral Calculus (excluding trigonometric functions)
  • Statistical description of data
  • Measures of Central Tendency and Dispersion
  • Correlation and Regression
  • Probability and Expected Value by Mathematical Expectation
  • Theoretical Distributions
  • Sampling Theory
  • Index Numbers

The Intermediate IPC course exam syllabus:

  • Accounting
  • Business Law, Ethics and Communication
  • Cost Accounting and Financial Management
  • Taxation
  • Advanced Accounting
  • Auditing and Assurance
  • Information Technology and Strategic Management

Final Examination Syllabus:

Group I:

  • Financial Reporting
  • Strategic Financial Management
  • Advanced Auditing and Professional Ethics
  • Corporate and Allied Laws


Group II:

  • Advanced Management Accounting
  • Information Systems Control and Audit
  • Direct Tax Laws
  • Indirect Tax Laws
Application Start Date :
Application End Date :
Exam Date :
Result Date :
Conducted By :

Institute of Chartered Accountants of India (ICAI)

Official Website : https://www.icai.org