CA Foundation: Register by Sep 1 for Jan 2027 exam
In short
- The ICAI CA Foundation exam form submission without late fees for the January 2027 session is open until the third week of November 2026.
- Candidates for the CA Foundation and Intermediate examinations must complete their respective registrations by September 1, 2026.
- The CA Intermediate examinations will be conducted using the Old Income Tax Act (1961) for the January 2027 session.
- The correction window for CA Foundation January 2027 exam forms will be available in November 2026.
- Admit cards for the CA Intermediate exams will be released 14-15 days prior to the examination dates.
The Institute of Chartered Accountants of India (ICAI) has announced the examination schedule and application details for the Chartered Accountant (CA) Foundation and Intermediate examinations for the January 2027 session. These examinations are conducted across India and in nine overseas cities to certify Chartered Accountants as per the Chartered Accountants Regulations, 1988.
The application window for the CA Foundation exam form for the January 2027 session has opened, with specific deadlines for submission with and without late fees. Candidates aspiring for the Intermediate level in January 2027 must ensure their registration is completed by September 1, 2026. Notably, the January 2027 CA Intermediate exams will still adhere to the Old Income Tax Act (1961), with the New Income Tax Act 2025 becoming applicable from the May 2027 examinations onwards.
Ca Foundation January 2027 Application and Fee Details
The application process for the ICAI CA Foundation January 2027 session has begun. Candidates are required to complete their CA Foundation registration form by September 1, 2026. The deadline for submitting the exam form without a late fee is the third week of November 2026. A late fee of ₹600, or US $10 for international students, will be applicable for forms submitted during the fourth week of November 2026.
A correction window for the CA Foundation January 2027 exam forms will open in November 2026 and close in late November 2026, allowing candidates to make necessary amendments. The examination fee for Indian centers is ₹1,500, for Kathmandu (Nepal) it is ₹2,200, and for overseas centers, it is $325. No examination is scheduled for January 14, 2026, due to Makar Sankranti / Magha Bihu / Pongal festivals.
| Particulars | Important Dates Information |
|---|---|
| ICAI CA Foundation Exam Form Starting Date | First week of November 2026 |
| Last Date without late fee | Third week of November 2026 |
| Last Date with late fee | Fourth week of November 2026 |
| Open date of correction window Jan 2027 | November 2026 |
| Close date of Correction Window Jan 2027 | late November 2026 |
| Exam dates Jan 2027 | Expected in January 2027 |
| Particular | Details |
|---|---|
| Indian Centers | 1,500 |
| Kathmandu (Nepal) | 2,200 |
| Overseas Centers | 325 |
| Late Fee | 600 (or $10 USD for international students) |
Ca Intermediate January 2027 Registration and Eligibility
The CA Intermediate exams are scheduled to be held thrice a year, in January, May/June, and September. For candidates aiming for the January 2027 session, the last date for registration is September 1, 2026. A mandatory study period of eight months from the date of registration is required before a candidate can appear for the exam. This implies that to appear in January 2027, CA Inter registration should have been completed by approximately April 30, 2026.
The registration validity for CA Intermediate is five years, which can be revalidated for another five years upon payment of ₹400. The exam fee for both groups for Indian students is ₹2,700, while for one group it is ₹1,500. Foreign students will pay $500 for both groups and $325 for one group. The admit card for the CA Intermediate exams will be released 14-15 days before the examination dates, and students must carry a printed copy along with identity proof to the exam center.
| Groups | Students | CA Intermediate Exam Form Fees |
|---|---|---|
| CA Inter Both Groups | Indian Students | Rs 2700 |
| CA Inter Both Groups | Foreign Students | $ 500 |
| CA Inter One Group | Indian Students | Rs 1500 |
| CA Inter One Group | Foreign Students | $ 325 |
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Impact of New Income Tax Act 2025 on Ca Exams
The New Income Tax Act 2025, which received Presidential Assent on August 21, 2025, and became effective from April 1, 2026 (Tax Year 2026-27), will not be applicable for the January 2027 CA Intermediate examinations. The January 2027 CA Inter exam will continue to use the Old Income Tax Act (1961).
According to an ICAI official notification on December 8, 2025, the first CA Exam to incorporate the New Income Tax Act 2025 will be from May 2027 onwards. This new Act affects CA Inter Paper 3A (Income-tax Law) and CA Final Paper 4 (Direct Tax Laws & International Taxation). Students who clear CA Inter before May 2027 will not be required to study the new IT Act at the Intermediate level.
| Parameter | Details |
|---|---|
| Name | Income-tax Act, 2025 |
| Presidential Assent | August 21, 2025 |
| Effective Date | April 1, 2026 (Tax Year 2026-27) |
| Tax Year Ends | March 31, 2027 |
| First CA Exam with New Act | May 2027 onwards (ICAI official notification, Dec 8, 2025) |
| CA Inter Paper Affected | Paper 3A — Income-tax Law (Group I) |
| CA Final Paper Affected | Paper 4 — Direct Tax Laws & International Taxation |
| Jan 2027 exam uses | Old Income Tax Act (1961) — unchanged |
| Sep 2026 exam uses | Old Income Tax Act (1961) — unchanged |
Examination Timings and Medium of Instruction
The examination timings for most CA papers are standardized, with an advance reading time provided for certain exams. Foundation Paper 1 & 2 are three hours in duration, from 2 PM to 5 PM IST, while Foundation Paper 3 & 4 are two hours, from 2 PM to 4 PM IST. All Intermediate papers are three hours, from 2 PM to 5 PM IST. Final Papers 1 to 5 are also three hours, from 2 PM to 5 PM IST, with Final Paper 6 being four hours, from 2 PM to 6 PM IST.
An advance reading time of 15 minutes (1:45 PM to 2 PM IST) is given for all papers/exams except Foundation Paper 3 and 4, and all Post Qualification Course Examinations. For composite papers with both MCQs based and Descriptive Question Papers, the seal of the MCQs based Question Paper opens at 2 PM (IST), with no advance reading time for MCQs. Candidates for Foundation, Intermediate, and Final Examinations can opt for English or Hindi medium for answering papers, while Post Qualification Courses (International Taxation – Assessment Test (INTT – AT) and Insurance and Risk Management (IRM) Technical Examination) will be conducted only in English.
| Examination | Paper(s) | Exam. Timings (IST) | Duration |
|---|---|---|---|
| Foundation | Paper 1 & 2 | 2 PM to 5 PM | 3 Hours |
| Foundation | Paper 3 & 4* | 2 PM to 4 PM | 2 Hours |
| Intermediate | All Papers | 2 PM to 5 PM | 3 Hours |
| Final | Paper 1 to 5 | 2 PM to 5 PM | 3 Hours |
| Final | Paper 6 | 2 PM to 6 PM | 4 Hours |
| Post Qualification Course Examination i.e., International Taxation – Assessment Test (INTT – AT) | All* | 2 PM to 6 PM | 4 Hours |
| Post Qualification Course Examination i.e., Insurance and Risk Management (IRM) Technical Examination | All* | 2 PM to 5 PM | 3 Hours |
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