The Institute of Chartered Accountants of India (ICAI) has officially issued the Guidance Notes for the CA Intermediate Examination scheduled in September 2025, under Regulation 28G(4) of the Chartered Accountants Regulations, 1988. The notification outlines comprehensive instructions for applicants, ranging from form-filling to exemptions, fee details, eligibility criteria, and exam logistics.
Important Dates to Remember
- Start of Online Application: July 5, 2025
- Last Date (Without Late Fee): July 18, 2025
- Last Date (With Rs 600 Late Fee): July 21, 2025
- Admit Card Availability: 14 days before the exam on eservices.icai.org
Online Application & Course Conversion
Candidates must apply through ICAI's Self Service Portal (SSP). Those still enrolled in older versions of the Intermediate course must convert to the New Scheme (Course Code: NEWINT23/CONINT23) before applying. No conversion fee is applicable.
Eligibility Criteria
To be eligible for the September 2025 exam, students must:
- Be registered under the Intermediate Course on or before January 1, 2025
- Have completed an 8-month study period from the date of registration
- Hold a valid course registration (valid for five years, extendable once)
Exam Fees
- Both Groups (India): Rs 2700
- Single Group (India): Rs 1500
- Kathmandu/Bhutan Centres: Rs 2200-Rs 3400
- Abu Dhabi/Dubai/Doha/Muscat/Bahrain/Kuwait/Riyadh: $325-$500
Only online payments are accepted. Candidates must retain the PDF of the successfully submitted application for future reference.
Exam Schedule
The exam will be held from September 4 to 15, 2025, with each paper scheduled from 2:00 PM to 5:00 PM (IST). Paper 3 (Taxation) and Paper 6 (Financial Management and Strategic Management) will be divided into two sections, with candidates required to write answers in separate answer books.
Paper Pattern & MCQs
All papers will include 30 marks worth of multiple-choice questions (MCQs) starting from the May 2024 cycle. The remaining 70 marks will be for descriptive answers. There is no negative marking, and MCQs will be compulsory.
Exemptions & Unit Scheme
Candidates securing 60+ marks in a paper but failing the group are automatically eligible for exemption for the next three consecutive attempts. ICAI has also introduced provisions for:
- Permanent exemption (if unable to clear a group in 3 attempts)
- Surrendering exemptions (with an affidavit before July 31, 2025)
- Unit Scheme applicability for students who cleared one group under previous syllabi
Correction Window & Medium Option
An online correction window will be opened after the exam form deadline for changes to the centre, group, or medium. Candidates can choose to write the exam in Hindi or English, but the medium must be chosen at the time of application.
Support for Differently-Abled Candidates
Students with permanent disabilities can apply for a writer or extra time by submitting medical documentation and photographs separately to the ICAI Exam Department. Temporary injuries are not eligible for such concessions.
Results, Pass Criteria & Rank Certificates
- Result Declaration: Likely in November 2025
- Passing Criteria: Minimum 40% in each paper and 50% aggregate
- Distinction: Awarded for 70%+ aggregate in one sitting
- Rank Certificates: Issued for top 50 All-India ranks (minimum 55% marks, no exemptions used)
For further details, including the full exam city list, fee charts, exemption rules, and eligibility clarifications, candidates are advised to visit www.icai.org.
Official copy of the notification has also been attached
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