ICAI Examination Announcement – January 2026
In pursuance of Regulation 22 of the Chartered Accountants Regulations, 1988, the Council of the Institute of Chartered Accountants of India is pleased to announce that the next Chartered Accountants Examintions (Foundation, Intermediate and Final) will be held in January 2026 on the dates and at the centres listed below, subject to adequate number of candidates offering themselves from each centre.
Examinations for Post Qualification Courses under Regulation 204, namely International Taxation – Assessment Test (INTT–AT) and Insurance and Risk Management (IRM) Technical Examination (open only to members of ICAI) will also be held as per the following schedule.
1. Dates of Examination
Final Course Examination (Regulation 31)
- Group I: 5th, 7th & 9th January 2026
- Group II: 11th, 13th & 16th January 2026
Intermediate Course Examination (Regulation 28F)
- Group I: 6th, 8th & 10th January 2026
- Group II: 12th, 15th & 17th January 2026
Foundation Course Examination (Regulation 25F)
- 18th, 20th, 22nd & 24th January 2026
Members’ Examinations
- International Taxation – Assessment Test (INTT–AT): 13th & 16th January 2026
- Insurance and Risk Management (IRM) Technical Examination – Modules I to IV: 9th, 11th, 13th & 16th January 2026
👉 Note: No examinations will be held on 14th January 2026 (Wednesday) on account of Makar Sankranti / Magha Bihu / Pongal.
2. Examination Timings (IST)
| Examination | Papers | Timings | Duration |
|---|---|---|---|
| Foundation | Paper 1 & 2 | 2 PM – 5 PM | 3 Hrs |
| Paper 3 & 4 | 2 PM – 4 PM | 2 Hrs | |
| Intermediate | All Papers | 2 PM – 5 PM | 3 Hrs |
| Final | Paper 1–5 | 2 PM – 5 PM | 3 Hrs |
| Paper 6 | 2 PM – 6 PM | 4 Hrs | |
| INTT–AT | All Papers | 2 PM – 6 PM | 4 Hrs |
| IRM | All Papers | 2 PM – 5 PM | 3 Hrs |
- Advance reading time of 15 minutes (1:45 PM to 2:00 PM IST) will be given for all papers except:
- Foundation Papers 3 & 4
- All Post Qualification Examinations
- MCQ-based portions of composite papers (opened only at 2 PM).
3. Examination Centres
- In India: Examinations will be conducted across major cities in all States and Union Territories (detailed list available on ICAI website).
- Overseas Centres: Abu Dhabi, Bahrain, Thimphu (Bhutan), Doha, Dubai, Kathmandu (Nepal), Kuwait, Muscat, and Riyadh (KSA).
Exam Timings at Overseas Centres:
- Abu Dhabi, Dubai, Muscat → 12:30 PM local time
- Bahrain, Doha, Kuwait, Riyadh → 11:30 AM local time
- Kathmandu (Nepal) → 2:15 PM local time
- Thimphu (Bhutan) → 2:30 PM local time
👉 ICAI reserves the right to withdraw any examination centre at any stage without assigning reasons.
4. Examination Application – Online Only
- Foundation, Intermediate & Final: Candidates must apply online through the Self Service Portal (SSP): https://eservices.icai.org
(Login using SRN@icai.org credentials; first-time users should register and update details such as photo, signature, and address). - Post Qualification Courses (INTT–AT / IRM): Members must apply at https://pqc.icaiexam.icai.org.
5. Important Dates – Application Window
| Activity | Dates |
|---|---|
| Opening of online exam forms | 3rd November 2025 (Monday) |
| Last date (without late fee) | 16th November 2025 (Sunday) |
| Last date (with late fee of ₹600 / US $10) | 19th November 2025 (Wednesday) |
| Correction window (change of city / medium) | 20th – 22nd November 2025 |
6. Examination Fees
Foundation Course
- Indian Centres: ₹1,500
- Overseas (Excl. Thimphu & Kathmandu): US $325
- Thimphu & Kathmandu: ₹2,200
Intermediate Course
- Indian Centres: ₹1,500 (Single Group) / ₹2,700 (Both Groups)
- Overseas (Excl. Thimphu & Kathmandu): US $325 (Single) / US $500 (Both)
- Thimphu & Kathmandu: ₹2,200 (Single) / ₹3,400 (Both)
Final Course
- Indian Centres: ₹1,800 (Single Group) / ₹3,300 (Both Groups)
- Overseas (Excl. Thimphu & Kathmandu): US $325 (Single) / US $550 (Both)
- Thimphu & Kathmandu: ₹2,200 (Single) / ₹4,000 (Both)
Post Qualification Courses
- INTT–AT: ₹2,000
- IRM: ₹2,000
👉 Late fee: ₹600 (India, Thimphu, Kathmandu) / US $10 (Overseas).
👉 Fee to be remitted online (Credit/Debit Card, Net Banking, UPI, etc.).
7. Medium of Examination
- Foundation, Intermediate & Final: Candidates may opt for English or Hindi.
- Post Qualification Courses: Only English medium.
8. Advisory
Candidates are advised to regularly visit www.icai.org for further announcements and updates.
Read More Updates on ICAI
