Overview
The Institute of Chartered Accountants of India (ICAI) has announced a significant policy change for the CA Final examination cycle. Responding to stakeholder feedback, the Council has decided to reduce the frequency of the exams from three times to twice a year, effective from the May 2026 session onwards. This change aims to streamline the exam schedule for aspirants.
Important Dates
Here are the revised key dates for the May 2026 session.
| Examination | Revised Start Date | Session Timing |
|---|---|---|
| CA Intermediate | 5th May 2026 | 2:00 PM to 5:00 PM |
| CA Final | May 2026 (Session 1) | To be announced |
| CA Final Next Session | November 2026 | To be announced |
Impact on Aspirants
The shift from three to two annual exam sessions (May and November) fundamentally alters the planning strategy for CA Final candidates. This reduces the number of annual attempt opportunities but provides a more predictable and potentially less frantic exam calendar.
Concurrently, ICAI has introduced a critical, one-time facility for students with expiring paper exemptions.
One-Time Exemption Conversion Window
Candidates who obtained an exemption in the November 2024 exam, valid until the January 2026 results, have a limited window to convert it to a permanent exemption.
What Should Aspirants Do Now
- Adjust Study Plans: Aspirants targeting 2026 must align their preparation with the new May and November exam windows. The reduced frequency necessitates more disciplined, long-term study schedules.
- Check Exemption Status: Students who appeared in November 2024 must verify their exemption validity and mark the critical March 2026 conversion window in their calendars to secure permanent exemptions.
- Monitor Official Channels: For the exact dates of the November 2026 CA Final exam and other updates, regularly check the official ICAI website.
FAQ
Q: How many times will the CA Final exam be held in a year now?
A: Starting May 2026, the CA Final exam will be conducted twice a year, in May and November.
Q: What is the new start date for the May 2026 CA Intermediate exam?
A: The CA Intermediate exam will now begin on May 5, 2026, instead of May 3, 2026.
Q: How can I convert my expiring CA Final exemption to permanent?
A: Eligible candidates must apply through their SSP Dashboard between March 3 and March 22, 2026. This is a one-time window with no second chance.
Q: Are there any changes to the Foundation or PQC exam schedules?
A: As per the notification, the schedule for the Foundation and Final (Old Course) PQC examinations remains unchanged.
Q: Where can I find the official notification?
A: The official circular is published on the ICAI website (icai.org).
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