The journey to becoming a Chartered Accountant (CA) is built on the elements of discipline, analytical thinking, and technical mastery. Under the ICAI New Scheme 2023, the curriculum has been precision-engineered to align with global standards.
Held 3 times a year (January, June, and September), the Foundation level ensures students have a solid grasp of accounting fundamentals.
• Exam Pattern: 400 Total Marks. Papers 1 & 2 are subjective (Descriptive), while Papers 3 & 4 are objective-type MCQs with negative marking.
The Intermediate level consists of 6 papers divided into two groups, focusing on deep technical expertise in Tax, Audit, and Financial Management.
• 70:30 Rule: Every paper now features a 70% Descriptive and 30% Objective (Case-scenario based MCQs) pattern.
The ultimate challenge requires clearing 5 core papers and completing a mandatory 2-year Articleship period.
• Mandatory SPOM: Before appearing for the Final exam, students must clear Self-Paced Online Modules (Set A: Law and Set B: Costing). These are 100% MCQ-based and require a 50% passing score.
Calcium Notes provides the reactive material needed to catalyze your preparation. Our resources are "batch-stamped" for the 2026 attempt, ensuring you focus only on the most accurate and relevant standards.