ICAI Releases Guidance Notes for CA Intermediate January 2027 Exams

The Institute of Chartered Accountants of India (ICAI) has released the detailed guidance notes for candidates appearing in the CA Intermediate January 2027 examinations. The guidance document outlines the examination schedule, online application procedure, eligibility requirements, examination fees, exemption rules and other important instructions that candidates must follow before submitting their examination forms.

As per the ICAI notification, the online application process commenced on 3rd November 2026, and candidates can submit their examination forms without a late fee until 16th November 2026. Those who miss the regular deadline will get an additional opportunity to apply by paying a late fee of ₹600, with the final deadline falling on 19th November 2026.

ICAI has also clarified that all CA Intermediate January 2027 examination applications must be submitted online through its Self Service Portal (SSP).

1. CA Intermediate January 2027: Important Application Dates

Candidates planning to appear in the January 2027 examinations should keep the following dates in mind:

ICAI has advised candidates to complete their applications well before the deadline to avoid last-minute technical difficulties or payment-related issues.

2. CA Intermediate January 2027 Examination Schedule

ICAI will conduct the CA Intermediate January 2027 examinations in two groups. All examinations will generally be held between 2:00 PM and 5:00 PM (IST).

The detailed examination timetable is as follows:

Group I

Important: The examination schedule will remain unchanged even if any examination date is declared a public holiday by the Central or State Government.

For candidates appearing from overseas centres, the examination timings will be adjusted according to the respective local time zones.

3. How to Apply for CA Intermediate January 2027 Exams?

ICAI has made it mandatory for candidates to submit their examination applications online through the Self Service Portal.

Candidates can follow these steps:

1. Visit the official ICAI Self Service Portal at https://eservices.icai.org .
2. Log in using your SSP username and password.
3. Navigate to the examination application section.
4. Select the relevant group or groups for which you intend to appear.
5. Enter the required examination details, including examination centre and medium.
6. Verify the details of any applicable paper exemptions.
7. Pay the examination fee through the online payment facility.
8. Download and save the examination application PDF generated after successful submission.

ICAI has specifically advised candidates to check their examination medium, examination centre, groups selected and exemption details before proceeding with payment.

Candidates should also retain a copy of the successfully generated examination application form for future reference.

4. CA Intermediate January 2027 Examination Fees

The examination fees for the January 2027 session vary depending on the number of groups or units selected and the examination centre.

The applicable fee structure is given below:

The examination fee must be paid online. ICAI has clarified that fees once paid are generally non-refundable and cannot be adjusted against future examinations.

However, cases involving duplicate payments, failed electronic transactions or certain payment transmission issues may be considered for refunds under the prescribed procedure.

Important: Merely having the examination fee deducted from a bank account does not mean that the application has been successfully submitted. Candidates must verify their SSP dashboard and ensure that the system generates the examination application PDF containing the payment details.

5. Eligibility Criteria for CA Intermediate January 2027

Candidates must satisfy the prescribed eligibility conditions to appear in the January 2027 CA Intermediate examinations.

As per ICAI's guidance notes, the key requirements include:

• Candidates must be enrolled in the relevant level or levels of the Intermediate Course.
• Their Intermediate Course registration must be valid.
• They must have completed the prescribed eight-month study period as on the first day of the month in which the examination is held.

For candidates registering through the Foundation or Direct Entry route, the course registration must have been completed on or before 1st May 2026 to satisfy the eight-month study period requirement for the January 2027 examinations.

ICAI has further clarified that Intermediate Course registration is generally valid for five years from the date of registration or conversion. Eligible candidates may apply for one-time revalidation for another five years by following the prescribed procedure and paying the applicable fee.

6. Important Instructions Regarding Old Course Conversion

Candidates registered under the earlier Intermediate schemes must ensure that they have completed the necessary course conversion before applying for the January 2027 examinations.

ICAI has specifically stated that candidates whose course code on the SSP dashboard is neither NEWINT23 nor CONINT23 are required to convert to the new course before submitting their examination application.

The conversion can be completed through the following SSP pathway:

Student Functions → Apply for Conversion → Convert Old to New Course

ICAI has clarified that no conversion fee is payable for this process.

Candidates should also verify their group-wise registration details and ensure that their latest photograph and signature are available in the prescribed format on the SSP portal.

7. Examination Pattern: 30% MCQs and 70% Descriptive Questions

The CA Intermediate examination pattern will continue with a combination of objective and descriptive questions.

As per the applicable examination pattern:

• 30% of the total marks will be allocated to objective-type questions.
• The remaining 70% will consist of descriptive questions.
• MCQs will generally carry one or two marks.
• Each MCQ will have four options, with one correct answer.
• There will be no negative marking for incorrect answers.
• MCQs will be compulsory, without internal or external choices.
• No reasoning is required for answers to MCQs.

This pattern will apply across all six papers of the CA Intermediate examination.

8. Separate Answer Books for Taxation and Financial Management Papers

ICAI has clarified the examination arrangements for Paper 3 and Paper 6, which contain two separate sections.

Paper 3 - Taxation

• Section A: Income-Tax Law
• Section B: Goods and Services Tax (GST)

Paper 6 - Financial Management and Strategic Management

• Section A: Financial Management
• Section B: Strategic Management

Although both papers will be conducted in a single three-hour examination session, candidates must write their answers in two separate answer books.

The answer book marked 'A' must be used for Section A, while the answer book marked 'B' must be used for Section B.

The marks obtained in both sections will be consolidated and reflected in the statement of marks. However, each paper will continue to be treated as a single paper for passing requirements, exemptions and certified copies.

9. CA Intermediate Exemption Rules

ICAI has also reiterated the rules governing exemptions for candidates who have secured 60% or more marks in individual papers but have not cleared the entire group or unit.

A candidate who has appeared in all papers of a group or unit but failed to clear it may be eligible for exemption in papers where 60% or more marks have been secured.

The exemption is automatically carried forward for the immediately following three examinations.

To clear the remaining group or unit, the candidate must secure:

• At least 40% marks in each of the remaining papers.
• At least 50% marks in aggregate for the group or unit, including the marks carried forward from the exempted paper.

Candidates should carefully verify their exemption status in the statement of marks. ICAI has cautioned that students should not assume that they have received an exemption unless it is officially reflected in their examination records.

10. Facility to Surrender Exemptions

ICAI has provided an online facility for candidates who wish to surrender previously obtained paper exemptions.

Candidates can apply through the SSP by following this route:

Exam Functions → Surrender Exemption Permanent Exemption → Apply for Surrender Exemption Permanent Exemption

The facility will remain available from 3rd November 2026 to 30th November 2026.

Candidates should exercise caution before surrendering an exemption. Once surrendered, the benefit of that exemption cannot be claimed in any future examination.

11. Hindi Medium Option for CA Intermediate January 2027

Candidates appearing in the January 2027 Intermediate examinations can choose Hindi as their answer-writing medium.

However, the medium option must be selected while submitting the examination application form.

ICAI has clarified that:

• The medium option applies to the entire group or unit.
• Candidates appearing in both groups must select the medium for both groups.
• A separate medium selection for individual papers is not permitted.
• Once selected, the medium option cannot be changed subsequently.

Candidates opting for Hindi medium will receive bilingual question papers, except for certain papers, including Paper 1 – Accounting and Paper 3 – Taxation, for which question papers will be provided in English. Hindi-medium candidates can nevertheless answer these papers in Hindi.

12. CA Intermediate Admit Card January 2027

ICAI will make the admit cards available online through its Self Service Portal, generally around 14 days before the commencement of the examinations.

Candidates can download and print their admit cards directly from https://eservices.icai.org.

No physical admit cards will be dispatched to candidates.

After downloading the admit card, candidates should carefully verify their name, registration number, examination centre, medium and group details to ensure that all information is correct.

13. CA Intermediate January 2027 Result Date

As per the guidance notes, the CA Intermediate January 2027 examination results are likely to be declared in February/March 2027.

Candidates will be able to check their results through the official ICAI result portal: https://caresults.icai.org

The statement of marks will be dispatched by post after the declaration of results. Candidates who successfully clear both groups, either together or group-wise, will be issued a pass certificate within 60 days from the date of result declaration.

14. Passing Criteria for CA Intermediate January 2027

Candidates must satisfy the prescribed minimum marks requirements to clear the CA Intermediate examination.

The general passing requirements are:

• A minimum of 40% marks in each paper.
• A minimum of 50% aggregate marks in the respective group or unit.

Candidates appearing for both groups simultaneously can also qualify by securing the required 40% marks in each paper and 50% aggregate marks in both groups taken together, subject to the applicable passing provisions.

Further, candidates securing at least 70% of the total marks across all papers at one sitting will be considered to have passed the examination with distinction.

15. Other Important Examination Instructions

Apart from the application and examination schedule, ICAI has highlighted several instructions that candidates should keep in mind:

• Candidates must not use mobile phones or unauthorised electronic gadgets inside the examination hall.
• Only permitted battery-operated calculators with up to six functions, 12 digits and two memories are allowed. Scientific calculators are not permitted.
• Candidates must avoid any form of unfair means during the examination.
• Requests regarding ambiguous or out-of-syllabus questions must be submitted to ICAI within one week from the last date of the examination, in the prescribed format.
• A free online correction window will be provided for changes in examination centre, group or medium after the application window closes. No separate paid correction window will be available.

Conclusion

With the CA Intermediate January 2027 examination application process now open, candidates should complete their registration formalities and verify their eligibility well before the deadline.

The most important dates to remember are 16th November 2026 for submission without a late fee and 19th November 2026 for the final submission with a late fee.

Students should also pay particular attention to their course conversion status, group registration, exemption details and examination medium while filling out the application form to avoid complications later.

Candidates are advised to go through the complete ICAI guidance notes before submitting their examination forms.