CA Course Details 2027 — Full Guide from Foundation to Final

If you are searching for CA course details 2027, the first thing to understand is the structure of the ICAI New Scheme. The Chartered Accountancy course has three main levels: Foundation, Intermediate and Final, along with Self-Paced Online Modules at the Final stage. The New Scheme has 4 Foundation papers, 6 Intermediate papers and 6 Final papers. Practical training is also an important part of the journey. (ICAI Call Sahayata)

This guide explains the CA course 2027 eligibility, subjects, exam structure, practical training, registration routes and study approach in simple terms.

Note: ICAI can update examination schedules, study material, fees and applicable provisions. Always check the latest ICAI announcement before registering or appearing for an exam.

CA Course Details 2027 at a Glance

The CA course under the New Scheme has three academic levels:

• CA Foundation
• CA Intermediate
• CA Final

At the Final level, students also have to complete four Self-Paced Online Modules (SPOM). The New Scheme also includes a two-year practical training period. (ICAI)

The basic academic structure looks like this:

The CA course becomes easier to understand when you see it as a progression, not as one giant exam.

What Is the CA Course 2027?

The CA course 2027 is the Chartered Accountancy programme conducted by ICAI under the New Scheme of Education and Training. Students progress through Foundation, Intermediate and Final, with practical training and Self-Paced Online Modules forming part of the overall pathway. (ICAI Call Sahayata)

The New Scheme was launched on 1 July 2023. It reduced the number of papers compared with the earlier structure and introduced changes such as SPOM and a two-year practical training period. (ICAI)

CA Foundation Course Details 2027

CA Foundation is the starting point for students who want to enter the CA course after Class 12.

According to ICAI's current New Scheme structure, Foundation has four papers. (ICAI Call Sahayata)

CA Foundation Subjects 2027

Foundation gives students their first exposure to accounting, business law, quantitative concepts and economics.

It is important not to treat Foundation as a smaller version of Intermediate. The learning style is different. At this stage, your main goal should be to build strong basics and become comfortable with solving questions under time pressure.

CA Foundation Eligibility

A student can register for Foundation after passing Class 10 or an equivalent examination recognized by the government. However, appearing for the Foundation examination requires meeting the applicable Class 12 and study-period requirements. (ICAI Call Sahayata)

Foundation Examination Frequency

ICAI's current FAQ states that Foundation examinations are held three times a year — January, May and September. (ICAI Call Sahayata)

The current Foundation passing requirement is:

• At least 40% in each paper
• At least 50% aggregate in one sitting

Papers 3 and 4 have objective questions, with negative marking for incorrect answers under the current rules. (ICAI Call Sahayata)

A common Foundation problem

You study Accounting for three hours because it feels comfortable. Then you postpone Law. Then you tell yourself you will cover Law on the weekend. The weekend arrives, and the unfinished chapters feel much bigger than they actually were.

This is why a Foundation timetable should distribute subjects across the week instead of allowing one comfortable subject to take over your schedule.

CA Intermediate Course Details 2027

CA Intermediate is where the course becomes much more demanding. Under the New Scheme, Intermediate has six papers divided into two groups. (ICAI)

Group 1

Paper 1 — Advanced Accounting. This paper develops your ability to handle advanced accounting concepts and financial reporting problems. The emphasis is not only on remembering accounting rules. You need repeated question practice.

Paper 2 — Corporate and Other Laws. This paper covers corporate law along with other relevant laws included in the ICAI syllabus. Law usually requires a different study approach from numerical subjects. Reading alone is rarely enough. You need to understand the provision, recall its key points and practise applying it to a situation.

Paper 3 — Taxation. Taxation has two sections: Section A — Income-tax Law, and Section B — Goods and Services Tax. For exams applicable from May 2027, ICAI has published applicable material for Income-tax Law and GST. (ICAI)

This is particularly important for students preparing for 2027 because ICAI has also announced the applicability of the Income-tax Act, 2025 from the May 2027 CA examinations onwards. (ICAI)

Do not build your 2027 Taxation preparation around an old book or old amendment set. Use the material applicable to your examination attempt.

Group 2

Paper 4 — Cost and Management Accounting. This paper focuses heavily on practical problem-solving. Topics include areas such as:

• Cost accounting
• Material cost
• Employee cost
• Overheads
• Cost sheet
• Activity-based costing
• Job costing
• Process costing
• Standard costing
• Marginal costing
• Budgets and budgetary control

ICAI's material applicable from May 2027 includes these areas across its modules. (ICAI)

Paper 5 — Auditing and Ethics. Audit requires both understanding and memory. Students often make one mistake here: they read the chapter repeatedly but do not practise writing answers. That creates a problem in the exam. You may know the concept but struggle to express it in the required form.

Paper 6 — Financial Management and Strategic Management. This paper has two sections: Section A — Financial Management, and Section B — Strategic Management. Financial Management requires numerical practice. Strategic Management requires structured understanding and revision. Treating both sections in exactly the same way wastes study time.

CA Intermediate Exam Pattern

Under the current New Scheme, Intermediate papers contain a combination of case-scenario or case-study based MCQs and descriptive questions.

The ICAI FAQ states that 30% of the paper is case-scenario/case-study based MCQs and 70% is descriptive, with no negative marking for the MCQ section. (ICAI Call Sahayata)

The current passing rule requires:

• Minimum 40% in each paper
• Minimum 50% aggregate in the group

Students can also pass the two groups in different sittings. (ICAI Call Sahayata)

Intermediate is where planning becomes important

Six papers may look manageable when you see them individually. The difficulty appears when you try to study all six without a revision system.

You finish Advanced Accounting. Then you spend two weeks on Taxation. By the time you return to Accounting, several chapters feel unfamiliar again. The real challenge is often retention, not the first reading.

CA Final Course Details 2027

CA Final is the last academic level of the CA course. Under the New Scheme, there are six papers across two groups. (ICAI)

Group 1

Paper 1 — Financial Reporting. Advanced financial reporting and accounting concepts form the core of this paper. It requires strong conceptual understanding along with regular problem-solving.

Paper 2 — Advanced Financial Management. This paper deals with advanced financial management concepts and numerical applications. It requires consistent practice rather than last-minute reading.

Paper 3 — Advanced Auditing, Assurance and Professional Ethics. This paper goes deeper into audit, assurance and professional ethics. The syllabus includes areas such as audit planning, risk assessment, audit evidence, reporting, specialised areas, digital auditing, group audits and professional ethics. (ICAI)

Group 2

Paper 4 — Direct Tax Laws & International Taxation. This paper deals with advanced direct tax concepts and international taxation. Because tax law changes over time, students need to follow the material and amendments applicable to their specific attempt.

Paper 5 — Indirect Tax Laws. This covers indirect tax at the Final level. As with Intermediate Taxation, studying from material that is not applicable to your attempt can create unnecessary confusion.

Paper 6 — Integrated Business Solutions. This is a multidisciplinary case-study paper with Strategic Management. The paper is designed around application rather than simply recalling isolated chapters. (ICAI)

Self-Paced Online Modules in CA Final

SPOM is an important part of the New Scheme. There are four sets:

SET A — Corporate and Economic Laws.

SET B — Strategic Cost and Performance Management.

SET C — Choose one elective from the prescribed options. These include areas such as:

• Risk Management
• Sustainable Development and Sustainability Reporting
• Public Finance and Government Accounting
• Insolvency and Bankruptcy Code
• International Taxation
• Arbitration and Conciliation
• Forensic Accounting
• Valuation
• Financial Services and Capital Markets
• Forex and Treasury Management

SET D — Choose one multidisciplinary option, such as:

• Constitution of India and Art of Advocacy
• Psychology and Philosophy
• Entrepreneurship and Start-up Ecosystem
• Digital Ecosystem and Controls

ICAI states that SPOM is available to students registered for the Final Course, with prescribed learning requirements and assessments. (ICAI)

CA Practical Training 2027

Practical training is not something to think about only after clearing Final. Under the New Scheme, practical training is structured as a two-year examination-free period. (ICAI)

A student can commence practical training after:

• Passing both groups of Intermediate.
• Successfully completing the four-week ICITSS. (ICAI Call Sahayata)

The training gives students exposure to actual professional work. Depending on the role and organisation, this may involve areas such as:

• Accounting
• Audit
• Tax
• Compliance
• Financial reporting
• Client communication
• Working papers
• Professional documentation

The practical side of the course is different from studying for an exam. You may understand an accounting concept in a book and still need time to understand how the same issue appears in an actual file. That gap is normal.

How Long Does the CA Course Take?

There is no single fixed number of years that applies to every student. Your timeline depends on:

• Whether you enter through Foundation or Direct Entry
• How quickly you clear Intermediate
• When practical training starts
• Your Final preparation
• Whether you pass groups together or separately
• Completion of required courses and modules

For example, a student entering after Class 12 follows a different path from a graduate entering Intermediate through the Direct Entry route.

So be careful with articles that promise a fixed “CA course duration.” Your exam attempts and study pace have a major effect on the actual timeline.

CA Direct Entry Route 2027

Graduates and post-graduates can enter Intermediate directly if they meet the applicable marks requirement. The current ICAI FAQ states:

• Commerce graduates/post-graduates: minimum 55%
• Graduates/post-graduates in other streams: minimum 60%

Certain candidates who have passed the Intermediate level of ICSI or ICMAI may also use the Direct Entry route. Students in the final year of graduation can provisionally register, subject to the applicable conditions. (ICAI Call Sahayata)

The current FAQ also states that Direct Entry candidates need to complete the required eight-month study period before appearing for Intermediate. (ICAI Call Sahayata)

Foundation Route vs Direct Entry Route

The important question is not which route sounds faster. It is which route applies to your current academic situation.

CA Course Registration and Fees

Fees can change, so treat them as a reference rather than a permanent 2027 price list. The current ICAI FAQ lists:

• Foundation registration: ₹9,000
• Intermediate registration for both groups: ₹18,000
• Final registration for both groups: ₹22,000
• (ICAI Call Sahayata)

Before paying any fee in 2027, check the latest ICAI registration page and applicable notification.

How to Plan the CA Course in 2027

The biggest mistake is trying to create a five-year plan before understanding the next exam in front of you. Start smaller.

Step 1: Identify Your Current Level

Ask:

• Am I preparing for Foundation?
• Have I cleared Foundation?
• Am I preparing for Intermediate?
• Have I cleared one Intermediate group?
• Am I in practical training?
• Am I preparing for Final?

Your study plan should begin from here.

Step 2: Identify Your Exam Attempt

Do not simply write: “I will prepare for CA in 2027.” Write: “I am preparing for the May 2027 Intermediate Group 1 examination.” That one change makes planning much easier.

Step 3: Download the Correct ICAI Material

Always identify the study material applicable to your attempt. This matters especially for Taxation and other subjects where amendments can affect the applicable syllabus. ICAI maintains separate study-material resources for Foundation, Intermediate, Final and SPOM. (ICAI)

Step 4: Divide Your Preparation Into Four Stages

A simple structure works well:

• Stage 1 — Learning: Understand the chapter and build your notes.
• Stage 2 — First Revision: Return to the material before it becomes completely unfamiliar.
• Stage 3 — Question Practice: Solve problems, MCQs, case-based questions and descriptive questions.
• Stage 4 — Exam Simulation: Practise full papers under time limits.

Do not leave Stage 4 for the final few days.

A Practical Weekly CA Study Structure

Instead of planning every minute, divide your week into study blocks. For example:

Monday to Friday: Main subject learning, daily question practice, short revision block.

Saturday: Backlog recovery, difficult topics, mixed question practice.

Sunday: Weekly revision, test, error review, planning for the next week.

The exact number of hours depends on whether you are studying full-time, attending college, working or doing practical training. If you are trying to decide how many hours you actually need, a practical guide such as How Many Hours to Study for CA Inter? can help you build a realistic schedule rather than chasing an arbitrary daily number.

Why CA Students Fall Behind

Most students do not fall behind because they suddenly stop caring. It usually happens in small pieces.

You miss one revision session. Then two. You decide to recover everything on Sunday. Sunday becomes a backlog day instead of a revision day.

Another common pattern is overplanning. You spend 40 minutes making a perfect timetable and then struggle to follow it for three days. A simple plan that survives a bad Tuesday is usually more useful than a beautiful plan that only works on Monday.

What Actually Works

A workable CA study system has four parts:

• 1. Fixed Study Blocks — Decide when you normally study. Do not negotiate with yourself every morning.
• 2. Subject Rotation — Avoid studying only the subject you currently enjoy. Rotate difficult and comfortable subjects.
• 3. Scheduled Revision — Put revision on the calendar before you finish the chapter.
• 4. Regular Testing — Testing shows you what you can actually recall. Reading can make a chapter feel familiar. A test tells you whether you can reproduce it.

Why This Actually Works

Attention Span: Attention naturally fluctuates. You may begin a two-hour session with good focus but lose quality after 45 minutes. Short breaks help reset attention.

Mental Fatigue: Some subjects require more mental effort than others. A difficult Taxation problem and a light revision session do not consume the same amount of energy. Plan accordingly.

Energy Cycles: Many students have a predictable time when they feel more alert. Use that period for difficult work. Leave lighter revision for lower-energy periods.

Cognitive Load: Your brain has limited working space. If you are simultaneously thinking about six unfinished chapters, tomorrow's test and yesterday's backlog, even a simple question can feel harder. A written plan removes some of that mental load.

• A good timetable reduces decisions, not just study time.
• Revision works best when it is planned before you forget.
• Consistency is built by making the daily target easy to understand.

A Simple CA Course Roadmap for 2027

Think of the journey in this order:

Foundation → Intermediate → Practical Training → Final → Membership

But your daily preparation should work in the opposite direction:

Today's task → This week's target → This month's syllabus → Exam attempt

That keeps a long course from becoming overwhelming.

Common Mistakes in CA Course Planning

1. Studying Only According to Interest

You naturally choose Accounting when you enjoy solving questions. Then Law keeps moving to tomorrow. This creates an uneven preparation base.

2. Treating Lectures as Study Completion

Watching 80 hours of lectures does not mean you have completed 80 hours of preparation. You still need revision, questions, recall and tests.

3. Ignoring Revision Until the End

This is one of the most expensive mistakes in a long syllabus. The first reading feels productive. But forgotten material does not help you in the exam.

4. Using Outdated Tax Material

For a 2027 attempt, check the applicable ICAI material carefully. The Income-tax Act, 2025 has been announced as applicable from the May 2027 CA examinations onwards. (ICAI)

5. Changing Timetables Every Week

You open a new YouTube video. Someone recommends a different timetable. You redesign your entire schedule. Three days later, you start again. A timetable should be adjusted when your circumstances change, not whenever you see a new study method.

When Should You Change Your CA Study Plan?

Change the plan when there is evidence that the current one is not working. For example:

Change your subject allocation if: one subject is consistently being ignored; you are falling behind every week; your revision is repeatedly getting cancelled.

Change your daily hours if: your planned hours are unrealistic; you regularly study fewer hours than planned; your concentration drops sharply after long sessions.

Change your revision system if: you understand chapters but cannot recall them; your test scores remain low despite completing lectures; you keep restarting the same topics.

The goal is not to follow the original plan perfectly. The goal is to reach the exam prepared.

A Better Way to Track CA Preparation

A simple tracker can show: chapters completed, chapters pending, revision count, questions attempted, test scores, weak areas and upcoming targets.

This is where a study-planning tool can be useful. For example, a syllabus tracker can turn “I have a lot left” into something more concrete: 7 chapters pending, 3 revised, 2 needing question practice. That small difference can reduce unnecessary stress.

Related CA Study Guides

If you are building your 2027 preparation plan, two useful next steps are:

• CA Intermediate Study Plan 2027 — how to divide six papers across the available preparation period.
• CA Study Timetable for Working Students — how to plan when college, work or practical training takes part of your day.

The point is to connect your course structure with an actual weekly routine. Knowing the syllabus is only the first step.

CA Course Details 2027: Important Things to Remember

• The New Scheme has 4 Foundation papers, 6 Intermediate papers and 6 Final papers. (ICAI Knowledge Base)
• Intermediate has two groups: Group 1 — Advanced Accounting, Corporate and Other Laws, Taxation; Group 2 — Cost and Management Accounting, Auditing and Ethics, Financial Management and Strategic Management. (ICAI)
• Final also has two groups with six papers, plus the four SPOM sets. (ICAI)
• Practical training under the New Scheme is structured for two years. (ICAI)
• The course is long, but your preparation should always be short enough to manage this week.

Frequently Asked Questions

Final Thought

CA is easier to manage when you stop looking at the entire course every morning. Look at your current level. Know your next examination. Know the applicable syllabus. Then plan the week in front of you.

A student who knows exactly what needs to be done today has a much clearer path than someone who simply knows that the CA syllabus is large. And when the plan stops working, adjust the plan—not your goal.