Kamal Ghorui
The Institute of Chartered Accountants of India (ICAI) has announced a major revision in the frequency of the Chartered Accountants (CA) Final Examination, stating that the test will be conducted twice a year instead of three times, beginning with the May 2026 examination cycle.The decision marks a significant shift in the examination framework for one of India’s most competitive professional qualifications and comes in response to sustained feedback from stakeholders, including students, faculty members, and industry representatives.Check official notice issued by ICAI here.
Shift from three attempts to two
The CA Final examinations are currently held three times a year – in January, May, and September. But as per the revised framework approved by the ICAI Council, candidates will be allowed to take the examination only in May and November every year. January cycle will be stopped from 2026 onwards, and January 2026 session shall be the last one under the existing system.
Decision driven by stakeholder feedback
According to the communication made by ICAI, this decision has been made in light of the feedback provided by various parties involved, where their main worry was associated with the examination frequency in terms of preparation and planning for studies.The reduction of the examination attempts is likely to lead to better preparation, revision, and increased stability of the examination schedule.
Impact on CA aspirants
The revised schedule is likely to have a direct impact on lakhs of CA aspirants across the country. While the reduced number of attempts may limit flexibility for some candidates, it is also expected to encourage more structured preparation strategies.Experts suggest that the longer interval between attempts could allow students to:
- Focus on conceptual clarity and in-depth study
- Better align their preparation with articleship and professional commitments
- Reduce exam-related fatigue caused by frequent attempt cycles
However, students will also need to plan their attempts more strategically, as missed opportunities could lead to longer waiting periods.
Transition and implementation
The revised pattern will be implemented from the May 2026 CA Final examination, which will be the first session under the twice-a-year format.The move is also seen as a step towards greater standardisation, aligning the CA Final cycle with other biannual professional examinations and improving overall predictability in the system.
