The Institute of Chartered Accountants of India has introduced a major reform in the examination pattern of the CA Final Examination by announcing that the exam will now be conducted twice a year instead of three times.

ICAI Revises CA Final Exam Schedule: Exams to be Held Twice a Year from 2026
This new system will come into effect from the May 2026 cycle, marking a significant shift for CA aspirants. Earlier, the CA Final exams were held three times annually-in January, May, and September. However, under the revised framework, candidates will now be able to appear only in the May and November sessions.
Key Highlights of ICAI Decision
| Event | Details |
| Authority | Institute of Chartered Accountants of India |
| Exam Name | CA Final Examination |
| Previous Frequency | Three times a year (January, May, September) |
| New Frequency | Twice a year (May and November) |
| Effective From | May, 2026 |
| Last January Attempt | January, 2026 |
What Has Changed?
Under the new framework approved by the Institute of Chartered Accountants of India Council:
- The January session will be discontinued from 2026 onwards
- Candidates will now appear for exams only in May and November cycles
- The January 2026 exam will be the final attempt under the old system
This marks a major structural shift in how CA Final exams are conducted.
As part of this transition, the January 2026 attempt will be the last under the current system, after which the January cycle will be discontinued. This change aims to streamline the examination process, improve administrative efficiency, and align the CA exam structure with global standards. By reducing the frequency, ICAI intends to provide candidates with a more structured and focused preparation timeline.
The decision will have both benefits and challenges for students. On one hand, aspirants will get more time for thorough preparation, which can lead to better performance and conceptual clarity. On the other hand, the reduction in attempts means fewer opportunities each year, making every attempt more critical.
Students preparing for the CA Final Examination are advised to adjust their study plans according to the new May and November schedule and make effective use of the additional preparation time. Overall, this reform by the Institute of Chartered Accountants of India is a strategic move to enhance the efficiency and quality of the CA examination system from 2026 onwards.


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