The Institute of Chartered Accountants of India (ICAI) has announced a major revision in the frequency of the Chartered Accountants (CA) final exam, saying that the test will be conducted twice a year instead of thrice, starting from the May 2026 exam cycle.The decision marks a significant change in the examination framework for one of India’s most competitive professional qualifications and comes in response to consistent feedback from stakeholders, including students, faculty members, and industry representatives.Check the official notification issued by ICAI. Here.
Shift from three attempts to two.
CA final exams 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 exam only in May and November every year. The January session will be discontinued from 2026 onwards, and the January 2026 session will be the last session under the current system.
Decision driven by stakeholder feedback
As per the discussions held by ICAI, this decision has been taken in the light of feedback provided by various parties involved, where their main concern was related to frequency of examination in relation to study preparation and planning.A reduction in examination effort is likely to lead to better preparation, revision and increased stability of examination schedules.
Impact on CA candidates
The revised schedule is likely to have a direct impact on lakhs of CA candidates across the country. While the reduced number of attempts may limit flexibility for some candidates, it is also expected to encourage more systematic preparation strategies.Experts suggest that longer intervals between attempts can allow students to:
- Focus on conceptual clarity and in-depth study.
- Fine-tune their preparation with articleships and professional affiliations.
- Reduce test-related fatigue due to repeated attempt cycles.
However, students will also need to plan their efforts more strategically, as missed opportunities can lead to longer waiting periods.
Transfer and Implementation
The revised pattern will be implemented from the May 2026 CA final exam, which will be the first session under the twice-a-year format.The move is also seen as a step towards greater standardization, aligning the CA final cycle with other biennial professional exams and improving overall predictability in the system.
