CA Exam Pattern (2026): Marks, MCQs & Negative Marking
Knowing the CA exam pattern before you start studying changes how you prepare — especially where objective papers and negative marking are involved. Here's the pattern across all three levels of the ICAI New Scheme.
Marks and formats are current under the new scheme; always confirm the pattern for your attempt on icai.org.
CA Foundation exam pattern
- Four papers, each 100 marks.
- Papers 1 (Accounting) and 2 (Business Laws) are subjective/descriptive.
- Papers 3 (Quantitative Aptitude) and 4 (Business Economics) are objective (MCQ), with 0.25 negative marking per wrong answer.
- Held three times a year — January, May and September.
CA Intermediate & Final exam pattern
- Six papers each, of 100 marks, across two groups.
- Many papers carry a 30% objective (MCQ / case-scenario) component and 70% descriptive — confirm the split per paper on icai.org.
- Negative marking applies on the objective (MCQ) portions.
Passing criteria (all levels)
To pass, you generally need at least 40% in each paper and 50% in the aggregate of the group. Confirm the current passing rule on icai.org.
Frequently asked questions
Is there negative marking in CA exams?
Yes, on objective (MCQ) portions — 0.25 marks per wrong answer in CA Foundation's objective papers, and on the MCQ components of Intermediate/Final papers.
Which CA Foundation papers are objective?
Paper 3 (Quantitative Aptitude) and Paper 4 (Business Economics) are objective/MCQ. Papers 1 and 2 are subjective.
What are the CA passing marks?
Generally 40% in each paper and 50% aggregate in a group. Confirm the current rule on icai.org.