CA exam pattern changed – Effective May 19

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CA exam pattern changed – Effective May 19

The Institute of Chartered Accountants of India (ICAI) has issued a notification on April 23rd, 2019 detailing the changes introduced in CA exams effective May 2019.

As mentioned in the notification, the significant changes are as follows:

Multiple Choice Questions:  

  • CA Intermediate and CA Final level exams ( both under the Old and New syllabus) shall have Multiple Choice Questions(MCQs) to the tune of 30% marks.
  • The question papers will have 2 parts. Part 1 of the question paper will comprise of MCQs to the tune of 30 marks. Part 2 will have descriptive questions to the tune of 70 marks.
  • Part 1 will be answered by the students in OMR answer sheet by darkening the appropriate circles with HB pencil.
  • Part 2 will be answered in the descriptive type answer sheet as usual.
  • Each multiple choice question will carry 1 or 2 marks as the case may be.
  • A candidate will be required to submit OMR answer sheet (Part 1) Answer book used for answering the descriptive answers ( relating to Part 2) as well as the MCQ booklet before leaving the exam hall, after the conclusion of the exam.
  • Non-submission of the MCQ booklet to the invigilator after the conclusion of the exam will be deemed to be an act of unfair means and will be dealt with accordingly.
  • Candidates will be required to answer all the MCQs. There would be no internal/external choice in MCQs. The MCQs may be knowledge-based or application based. The skill level would be either “knowledge and comprehension” or “application and analysis”.
  • There will be no negative marking for wrong answers. No reasoning is required for answers to MCQs.
  • Candidates who wish to change their answer can correct the answers on the OMR answer sheet, by erasing the earlier answer completely and choosing a new answer.
  • Candidates should write the details sought on the OMR answer sheet, in the boxes provided thereon, in black ink pen and darken the circles thereunder in HB pencils, carefully. In case of any error in writing the details, the OMR answer sheet will not be replaced.
  • MCQs for Hindi medium candidates appearing for Intermediate level (Both Old and New Syllabus) Papers 2, 3, 6, 7 and 8 will be bilingual. In other papers of the Intermediate level exam, question papers will be in English only for all candidates including Hindi medium candidates. OMR answer sheets will be in English only for all candidates including Hindi medium candidates.

Papers for MCQs

Multiple Choice Questions are introduced in the following papers for CA intermediate and Final Examinations:

  • CA Intermediate / IPC
Intermediate New Intermediate (IPC)
Paper 2 Corporate and Other laws Business Laws, Ethics and communication
Paper 4 Taxation Taxation
Paper 6 Auditing and Assurance Auditing and Assurance
Paper 7 Enterprise Information systems and strategic management Information Technology and Strategic Management
  • CA final (New and Old)
Final (New)  Final(Old)
Paper 3 Advanced Auditing and Professional Ethics Advanced Auditing and Professional Ethics
Paper 4 Corporate and Economic Laws Corporate and Allied Laws
Paper 6 Information Systems Control and Audit
Paper 7 Direct Tax laws and International Taxation  Direct Tax Laws
Paper 8  Indirect Tax Laws  Indirect Tax Laws


  • ICAI has clarified in the notification that Late entry in the exam hall will be permitted upto 2.15 PM (IST), i.e. upto half an hour from the time question papers are distributed.
  • Exam will conclude at 5.00 PM(IST). No student will be allowed to leave the exam hall before 5.00 PM(IST) even if he has completed the paper. Candidates are required to remain in their seat even if they had completed the paper.
  • There is no segregation of timing within the 3 hours duration, separately for answering descriptive type questions and objective type questions.
  • Reading time of 15 minutes will continue to be allowed in the composite papers, as in other papers.

Click here to read the detailed notification issued by ICAI.

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