CA Exam 2025: Beginner’s Guide to Becoming a Chartered Accountant

What is the CA Exam?

Hello! The CA Exam is your path to becoming a Chartered Accountant—a professional who helps companies and people manage their money, taxes, and audits. It’s a respected job in India, and CAs often earn high salaries while working for big companies or starting their own firms. The exam is run by the Institute of Chartered Accountants of India (ICAI), and it’s known for being tough but rewarding. About 3 lakh students register for it every year, and it’s a great choice if you love numbers and want a stable career in finance!

A Little History of the CA Exam

The CA profession in India started in 1949 when the ICAI was set up by an Act of Parliament. Before that, there was no formal system for accountants in India, and the British had their own rules. The first CA exam was held in 1950, and over the years, the exam has grown to include practical training to make sure CAs are ready for real-world challenges. In 2017, ICAI updated the syllabus to include more modern topics like GST (Goods and Services Tax), making it more relevant. Today, CAs are in high demand because every company needs someone to handle their finances!

Who Can Apply for the CA Exam?

Here’s what you need to apply:

• Education: There are two ways to start:
  • After Class 12: You can register for the Foundation level after passing Class 12 (any stream).
  • After Graduation: If you have a college degree, you can skip Foundation and directly join the Intermediate level. Commerce graduates need 55% marks, and others need 60%.
• Age: There’s no age limit—anyone can try!
• Number of Attempts: You can try as many times as you need to pass each level.

What Will You Study? (Syllabus)

The CA Exam has three levels, and you also need practical training. Let’s break it down:

• Foundation Level: This is for students starting after Class 12. It has 4 papers:
  • Principles and Practice of Accounting: Basics of accounting, like balancing books.
  • Business Laws & Business Correspondence: Simple laws and writing skills for business.
  • Business Mathematics, Logical Reasoning & Statistics: Math (like percentages), reasoning (like puzzles), and stats (like averages).
  • Business Economics & Business and Commercial Knowledge: How businesses work and basic economics.
• Intermediate Level: This has 8 papers, split into two groups:
  • Group 1: Accounting, Corporate Laws, Cost Accounting, and Taxation (like income tax and GST).
  • Group 2: Advanced Accounting, Auditing, Financial Management, and Business Environment.
• Final Level: This also has 8 papers, split into two groups:
  • Group 1: Financial Reporting, Strategic Financial Management, Advanced Auditing, and Corporate Laws.
  • Group 2: Cost Management, International Taxation, Economic Laws, and Risk Management.
• Practical Training: You need to do 3 years of training (called Articleship) under a practicing CA after passing Intermediate. You also need to complete ITT (Information Technology Training) and Orientation Course before starting Articleship.

How the Exam Works (Exam Pattern)

Here’s how each level works:

• Foundation: 4 papers, 400 marks total (100 marks each). Two papers are multiple-choice (MCQs), and two are written (subjective). Each paper is 3 hours. You need 40% in each paper and 50% overall to pass.
• Intermediate: 8 papers, 800 marks total (100 marks each). All papers are a mix of MCQs and written questions. Each paper is 3 hours. You need 40% in each paper and 50% overall to pass. You can take one group at a time.
• Final: 8 papers, 800 marks total (100 marks each). Same rules as Intermediate—40% in each paper, 50% overall. You can take one group at a time.

Exams happen twice a year—May and November. For 2025, the May session just finished, and the November session is coming up.

What’s Happened Before? (Past Trends)

Here’s what past exams show:

• In May 2024, about 1.5 lakh students took the Foundation exam, but only 20% passed. Intermediate and Final have even lower pass rates—around 10-15%.
• Accounting and Taxation are big topics in all levels, and questions often test practical knowledge—like calculating GST for a company.
• Laws can be tricky because you need to memorize sections—like a 2024 question asked about the Companies Act, 2013.
• Toppers usually score 60-70% in each paper, which is enough to pass comfortably.
• Many students fail because they don’t practice writing answers—subjective questions need detailed explanations!

Latest Updates for CA Exam 2025

Here’s the latest as of May 26, 2025:

• The May 2025 exams just finished (May 2-17). Results were announced on May 20, 2025, with a pass rate of 18% for Foundation.
• The November 2025 session is scheduled for November 1-16, 2025. Registrations are open until June 30, 2025.
• ICAI introduced a new training module this year—students must now complete a “Business Ethics” course before Final exams.
• No syllabus changes for 2025, but they’ve increased focus on practical case studies in Intermediate and Final exams.

How to Prepare for CA Exam 2025 (Beginner Tips)

Here’s how to start:

• Start with Foundation: If you’re after Class 12, focus on the 4 papers. Use ICAI study materials—they’re the best!
• Learn Accounting Basics: Accounting is the core of CA. Practice balancing sheets and solving problems daily.
• Memorize Laws: For law papers, write down key sections (like from the Companies Act) and revise them weekly.
• Practice Math: For Foundation, practice math and stats with “Business Mathematics” by Dinesh Khattar.
• Write Answers: Subjective papers need detailed answers. Practice writing full answers in 3 hours—like a mock exam.
• Make a Study Plan: Study 6-8 hours a day. Spend 2 hours on each paper and extra time on your weak areas.
• Join a Coaching Class (Optional): Classes like VSmart Academy can help, but ICAI materials are enough if you study well.
• Stay Positive: CA is tough, but don’t give up. Keep practicing, and you’ll get better!

Where to Find More Help (External Links)

• Official ICAI Website – Check dates, syllabus, and results here.
• Shiksha – Easy tips and updates for CA beginners.

Final Words

The CA Exam 2025 is your path to becoming a Chartered Accountant—a career where you can help businesses grow and earn a great salary! It’s a tough journey, but with hard work, ICAI materials, and practice, you can do it. Start with the basics, study daily, and believe in yourself. You’re on your way to a bright future in finance!