The New Scheme of Education and Training was launched on CA Day, i.e., 1st July 2023.

The New CA Course under the New Scheme of Education and Training consists of three levels:

1. Foundation Course

2. Intermediate Course

3. Final Course (including Self-Paced Online Modules)

Each level has its own eligibility criteria, registration process, subjects, and examination structure.

Registration Portal: https://eservices.icai.org

Official Website: https://www.icai.org

Email Support: care@scanneradda.com

1.1 Who can register?

To register for the Foundation Course under the New Scheme of Education and Training, candidates must meet the following eligibility criteria:.

1. Passed Class 10 (Provisional registration allowed).

2. Passed Class 12 (Required to appear for the exam).

3. No age limit for registration.

4. Open to all streams (Commerce, Science, Arts).

1.2 What is the registration process?

• • • Create/Login to Your Account
    • Pay Registration Fees: ₹9,000 (Includes study material & registration).
    • Download the registration letter from Self Service Portal (SSP)

1.3 Registration deadlines for Jan/May/Sept Exams

• • • To appear for the January 2025 exam, register by 1st September 2024.
    • To appear for the May 2025 exam, register by 1st January 2025.
    • To appear for the September 2025 exam, register by 1st May 2025.

2.1 Papers & Syllabus

2.2 Exam Pattern

Paper 1: Accounting | Type: Subjective | Marks: 100

Paper 2: Business Laws | Type: Subjective | Marks: 100

Paper 3: Quantitative Aptitude | Type: Objective (MCQs) | Marks: 100

Paper 4: Business Economics | Type: Objective (MCQs) | Marks: 100

2.3 Negative Marking Rules

• • • Applicable for Papers 3 & 4 (Objective type). Deduction of 0.25 marks for each incorrect answer.

2.4 Passing Criteria

• • • Minimum of 40% marks in each paper.
    • Aggregate of 50% marks across all four papers in a single attempt.

3. Important Dates

4. Download Syllabus

5. Apply for Exam

1.1 Foundation Route vs. Direct Entry Route

• • • Foundation Route: Candidates after passing Foundation Examination and Class 12th examination conducted by an examining body constituted by law in India or an examination recognized by the Central Government or the State Government as equivalent thereto, are eligible for registration to Intermediate Course through Foundation Route.
    • Direct Entry Route: Graduates/ Post-Graduates in Commerce (with minimum 55% marks) or Graduates/ Post-Graduates other than in Commerce (with minimum 60% marks) or Intermediate level passed candidates of Institute of Company Secretaries of India/ Institute of Cost Accountants of India are eligible for registration to Intermediate Course through Direct Entry Route.

1.2 Eligibility for Graduates/Postgraduates

• • • Commerce Graduates/Postgraduates

Must have secured at least 55% marks in aggregate.

• • • Non-Commerce Graduates/Postgraduates

Must have secured at least 60% marks in aggregate.

• • • Candidates who have passed the Intermediate level of:

ICSI (Company Secretary - CS) or ICMAI (Cost and Management Accounting - CMA)

Note: There is no age limit for registration under the Direct Entry Route.

2.1 Paper-wise Details

2.2 MCQ-based exams

• • • Deduction of 0.25 marks for each incorrect answer.

2.3 Exemption Rules

A candidate can claim an exemption in a specific paper if:

• • • • Scored 60% or more in that paper in a previous attempt.
      • Failed the overall group but passed that paper in the same attempt.
      • The exemption is valid for three immediate attempts (exam cycles).

Example: If you appeared for CA Intermediate in May 2024 and scored 60+ in Paper 3, but failed the group, you get an exemption in Paper 3 for Nov 2024, May 2025, and Nov 2025.

3.1 Registration validity

• • • CA Intermediate registration is valid for 5 years from the date of registration. Students must complete both groups within this 5-year period.

3.2 Revalidation process

• • • If a student does not pass CA Intermediate within 5 years, they must revalidate their registration.

Revalidation Fee: ₹400 (subject to change by ICAI).

Revalidation Period: Another 5 years.

Number of Revalidations: No limit (can revalidate multiple times).

4. Download Study Material

5. Register for Intermediate

You can register for the Final Course anytime after passing both groups of the Intermediate Examination. Upon registration, you will also be enrolling for Self-Paced Online Modules.

The fee for registering in both groups of the Final Course is Rs. 22,000/-.

The Final Course consists of 6 papers, divided into two groups:

• • Group I
    • Paper 1: Financial Reporting (100 marks)
    • Paper 2: Advanced Financial Management (100 marks)
    • Paper 3: Advanced Auditing, Assurance and Professional Ethics (100 marks)
  • Group II
    • Paper 4: Direct Tax Laws & International Taxation (100 marks)
    • Paper 5: Indirect Tax Laws (100 marks)
    • Paper 6: Integrated Business Solutions (100 marks)

(Multidisciplinary Case Study with Strategic Management)

After successful registration in the Final Course, you will receive an email with login credentials to order the Study Material via the CDS Portal. You can order the Study Material for both the Final Course and Self-Paced Online Modules SET A and SET B through this portal. For Self-Paced Online Modules Set C and Set D, visit: ICAI Self-Paced Online Modules

You can appear for the Final Examination once you meet the following eligibility criteria:

● Registered for the Final Course

● Completed Practical Training six months before the first day of the month in which the examination is scheduled

● Successfully completed the Advanced Integrated Course on Information Technology and Soft Skills (Advanced ICITSS)

● Qualified all 4 Self-paced Online Modules

The Final Examination will consist of 30% case scenario-based MCQs and 70% descriptive questions across all six papers.

● Paper-6 (Integrated Business Solutions): This paper is entirely case-study-based and will be an open-book examination.

● All other papers: These will be closed-book examinations.

No, there is no negative marking for MCQ-based questions in the Final Examination.

To pass the Final Examination in both groups, you need to:

● Secure at least 40% in each paper of both groups, and a minimum of 50% aggregate in each group, or

● Secure at least 40% in each paper and a minimum of 50% aggregate across both groups combined.

Alternatively, you can pass individual groups by securing at least 40% in each paper and a minimum of 50% aggregate in that group.

If you appear for all papers in a group and fail in one or more but secure at least 60% in any paper(s), you will be exempted from that paper(s) in the next three examinations. To pass the group, you must:

● Secure at least 40% in the remaining paper(s), and a minimum of 50% aggregate for the group.

If you do not pass the group within these three attempts and the exemption expires, you may continue to claim the exemption in subsequent exams by securing at least 50% in the remaining paper(s) to pass the group.

The validity of your registration in the Final Course is 10 years from the date of registration. You can revalidate it every 10 years by paying a revalidation fee of Rs. 500/-.

After passing both the groups of Intermediate Examination and successfully completing Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS), you can commence Practical Training.

The duration of Practical Training is 2 years.

The duration of Industrial Training is for a period of 9 months to 12 months and is permitted during the last part of 2 years Practical Training.

The articled assistant is permitted to take 12 leaves in each year of Practical Training.