CA Path Navigator: your route, next exam and checklist
Foundation, direct entry, Intermediate, articleship, ICITSS, SPOM, Final… Answer a few questions and see exactly what comes next for you, with official links.
Target CA Foundation in May 2027
That is the earliest sitting whose registration (about 4 months before) is still realistically open.
Why
- Foundation and Intermediate are held in January, May and September.
| Step | Earliest |
|---|---|
| CA Foundation | May 2027 |
| CA Intermediate (earliest) | January 2028 |
| Articleship | 2 years after both Inter groups |
| CA Final | After articleship |
Next steps
- Register for Foundation before the cut-off for May 2027.
- Build a study plan backwards from the exam date.
- Practise with ICAI mock tests and RTPs on the Board of Studies portal.
Dates are the earliest sittings based on the usual registration lead time. ICAI announces exact cut-off dates for every attempt — always confirm on icai.org. Not affiliated with ICAI.
Common questions
Can I register for CA Foundation after Class 10?
You can register provisionally after Class 10, but you can sit the Foundation exam only after passing Class 12. Registration closes about four months before each exam.
Can graduates skip CA Foundation?
Yes. Commerce graduates with 55% and other graduates with 60% can register directly for Intermediate. Students who passed ICSI or ICMAI Intermediate also qualify.
When does articleship start?
After passing both Intermediate groups and completing ICITSS (orientation and IT training). Articleship is 2 years under the new scheme.
How often is CA Final held?
From May 2026, CA Final is held twice a year, in May and November. Foundation and Intermediate are held in January, May and September.
What are the pass marks?
40% in each paper and 50% aggregate in a group. A paper with 60% or more is exempted for the next three attempts if the group is not passed.
Sources and last check
We list every rate, limit and date this page relies on, where it comes from and when we last checked it. Rules change: please confirm on the official website before you act. Spotted something out of date? Tell us.
- ICAI CA course rules (new scheme)Verified 13 Oct 2026
Foundation and Intermediate are held in January, May and September; Final in May and November (from May 2026). Registration closes about four months before an exam; exact cut-off dates are announced by ICAI. Articleship is 2 years and starts after passing both Intermediate groups and completing ICITSS.
ICAI Board of Studies announcements · CA Final twice a year from May 2026 · Direct entry scheme · Articleship guide (Taxmann)
- CA Final exam sittingsVerified 13 Oct 2026
ICAI moved CA Final to two sittings a year (May and November) from May 2026. Check icai.org for Foundation and Intermediate schedules.
- Official websites
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