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CMA Foundation, CMA Intermediate, and CMA Final. All levels test the candidate's understanding of fundamental accounting and tax law, cost management, corporate governance and financial management.

Preparing for CMA exams? Practise with our CMA Inter test series or CMA Final test series, designed as per the latest ICMAI pattern.

Although the CMA qualification allows access to a wide variety of career paths in the best organizations, the way to obtain the CMA is not easy. Exams are rigorous and involve a wide variety of topics that need both theoretical understanding and practical competence. For candidates to successfully attempt those examinations, they must be familiar with the syllabus, and practice, and be given appropriate support and support at all times during the preparation.

This is where Gradehunt steps in. Gradehunt provides a suitable answer to CMA candidates with its CMA Test Series and CMA Mentorship Program, which are designed to help students overcome the challenges that CMA exams present.

In this piece, we'll look at how Gradehunt's CMA Test Series and CMA Mentorship Program can assist CMA hopefuls at each step of their studies. Regardless of whether you're new to the CMA Foundation, or preparing for The CMA Final, Gradehunt provides complete resources that deal with the specific challenges at each stage. Let's examine how these services can improve your exam prep and increase your chances to success.

A CS test series is only useful if it shows you how your answers would be marked in the real ICSI exam. Plenty of test series give you papers; far fewer check your answers properly. Before you pay for one for CS Executive or CS Professional, check these seven things.

1. Papers that follow the current ICSI syllabus and pattern

ICSI revises its syllabus and question pattern from time to time, and both CS Executive and CS Professional now run on the 2022 syllabus, with exams in June and December. Ask whether the papers are set for your attempt, and whether they follow ICSI's latest question paper format, including any objective or case-based parts. Old question banks recycled into a test series are common.

2. Who checks your answer sheets

This matters more than anything else. CS answers are marked on structure: the provision or concept, its application to the facts, and a clear conclusion. A checker who only ticks right or wrong cannot tell you why you lost marks. Look for checking by qualified CS faculty or people who have examined CS papers, and ask to see a sample checked copy before you buy.

3. How fast you get the checked copy back

A checked paper that comes back after two weeks is far less useful, because you have moved on to other chapters. A turnaround of two to three days lets you fix mistakes while the topic is still fresh.

4. The kind of feedback you get

• Marks for each question, not just a total.
• Comments on presentation: headings, section references, and the length of each answer.
• Suggested or model answers you can compare against.
• A way to ask doubts about the checking.

5. A schedule you can actually follow

Scheduled series fix dates for each paper, which helps if you need a push. Unscheduled series let you write papers whenever you finish a chapter, which suits students who are working or in training. Choose the one that matches how you study, and check whether chapter-wise tests, part-syllabus tests and full-syllabus mocks are all included.

6. Coverage of your electives and the right syllabus

For CS Professional, confirm that the series covers your elective paper. Students moving between syllabus versions should also check that the papers match the syllabus they are actually appearing under.

7. Price per subject, and a free trial

Compare the price per subject, not the bundle total, and see whether you can try one paper with full checking before you pay. A free checked paper tells you more about a test series than any advertisement.

Where Gradehunt fits

Gradehunt's CS test series has ICSI-pattern papers for CS Executive and CS Professional, checked by ex-examiners within 48 hours, with doubts answered by faculty. Mentorship plans add a mentor who helps you plan revision. You can get one paper checked free before deciding.

For level-specific details, see the CS Executive test series and the CS Professional test series. For the December 2026 exam, write at least two full papers per subject under timed conditions before the exam starts on 21 December.

The Company Secretary (CS) profession is one of the most prestigious and challenging career paths in the fields of corporate governance, compliance, and management.

Preparing for CS Professional? Practise with our CS Professional test series for chapter-wise and full syllabus mock tests with detailed evaluation.

The CS course, conducted by the Institute of Company Secretaries of India (ICSI), is divided into three levels: Foundation, Executive, and Professional. The CS Professional program is the final and most advanced stage, requiring a deep understanding of complex subjects and practical applications.

To excel in this stage, having the right study material is crucial. In this blog, we’ll explore the importance of CS Professional study material, the key resources available, and tips to make the most of your preparation.

CMA Inter has eight papers in two groups of four. Group 1 is Papers 5 to 8: Business Laws and Ethics, Financial Accounting, Direct and Indirect Taxation, and Cost Accounting. Group 2 is Papers 9 to 12: Operations Management and Strategic Management, Corporate Accounting and Auditing, Financial Management and Business Data Analytics, and Management Accounting. Each paper carries 100 marks, 800 in all.

This is ICMAI's Syllabus 2022, and the December 2026 exams are set on it. The section weights and topics below are taken from ICMAI's Syllabus 2022 document, paper by paper. Some topics this page used to list under Inter, such as corporate governance, tax planning and company amalgamation, are Final topics. Each paper below notes them.

CMA Inter Group 1 and Group 2 subjects with section weightage

ICMAI splits each paper into sections and gives each section a share of the 100 marks:

• Paper 5, Business Laws and Ethics: Commercial Laws 30%, Industrial Laws 15%, Corporate Laws 40%, Business Ethics 15%
• Paper 6, Financial Accounting: Accounting Fundamentals 15%, Accounting for Special Transactions 10%, Preparation of Financial Statements 20%, Partnership Accounting 20%, Lease, Branch and Departmental Accounts 15%, Accounting Standards 20%
• Paper 7, Direct and Indirect Taxation: Direct Taxation 50%, Indirect Taxation 50%
• Paper 8, Cost Accounting: Introduction to Cost Accounting 40%, Methods of Costing 30%, Cost Accounting Techniques 30%
• Paper 9, Operations Management and Strategic Management: Operations Management 60%, Strategic Management 40%
• Paper 10, Corporate Accounting and Auditing: Corporate Accounting 50%, Auditing 50%
• Paper 11, Financial Management and Business Data Analytics: Financial Management 80%, Business Data Analytics 20%
• Paper 12, Management Accounting: Introduction 5%, Activity Based Costing 10%, Decision Making Tools 30%, Standard Costing and Variance Analysis 15%, Forecasting and Budgeting 15%, Divisional Performance Measurement 10%, Responsibility Accounting 5%, Decision Theory 10%

Papers 1 to 4 are CMA Foundation and Papers 13 to 20 are CMA Final, which is why Inter numbering starts at 5.

CMA Inter Group 1 syllabus: Papers 5 to 8

Paper 5: Business Laws and Ethics

• Commercial Laws (30%, shown as Business Laws in ICMAI's weight table): law and the legal system in India (5%), Indian Contract Act 1872 including special contracts (10%), Sale of Goods Act 1930 (5%), Negotiable Instruments Act 1881 with Section 138 (5%), Indian Partnership Act 1932 and LLP Act 2008 (5% together).
• Industrial Laws (15%): Factories Act 1948, Payment of Gratuity Act 1972, EPF and Miscellaneous Provisions Act 1952 and ESI Act 1948 (10% together), and the Code on Wages 2019 (5%).
• Corporate Laws (40%): the Companies Act 2013 alone, covering company types and formation (Sections 1 to 122), directors, internal financial control, shareholder rights and key managerial personnel.
• Business Ethics (15%): ethics and law, the seven principles of public life, values of professional accountants, a case study on business ethics, and emotional intelligence.

The Companies Act on its own is worth more than all the commercial laws put together. The Consumer Protection Act is not in the Inter syllabus.

Paper 6: Financial Accounting

• Accounting Fundamentals (15%): frameworks, concepts, capital and revenue items, journal, ledger, cash book, bank reconciliation, trial balance, depreciation and rectification.
• Special Transactions (10%): bills of exchange, consignment and joint venture.
• Financial Statements (20%): final accounts of non-corporate businesses, not-for-profit organisations, and accounts from incomplete records.
• Partnership Accounting (20%): admission, retirement and death of a partner, joint life policy, dissolution with piecemeal distribution, amalgamation of firms, conversion into a company, and LLP accounts.
• Lease, Branch and Departmental Accounts (15%): lease accounting, branch (including foreign branch) and departmental accounts, insurance claims for loss of stock and loss of profit, hire purchase and instalment sales.
• Accounting Standards (20%): GAAP, convergence to Ind AS, and six standards with their Ind AS comparison: AS 1, AS 10, AS 11, AS 12, AS 16 and AS 22.

Company accounts are not in Paper 6. Shares, debentures and Schedule III statements are Paper 10 topics.

Paper 7: Direct and Indirect Taxation

• Direct Taxation (50%): basics of income tax, residential status and exempt income (10%), the five heads of income (25%), and total income and tax liability of individuals and HUFs (15%), which takes in clubbing, set-off of losses, deductions, advance tax, TDS, TCS and filing of returns.
• Indirect Taxation (50%): concept of indirect taxes (5%), GST (35%), from supply and charge of tax to input tax credit, registration, e-way bills and returns, and Customs (10%), covering types of duty and valuation.

Tax planning is not in Paper 7. It sits in Final Paper 15.

Paper 8: Cost Accounting

• Introduction to Cost Accounting (40%): basic concepts and the cost sheet (5%), material, employee cost, direct expenses and overheads (15%), Cost Accounting Standards CAS 1 to CAS 24 (10%), and cost book keeping, which covers reconciliation of cost and financial profit and integrated accounts (10%).
• Methods of Costing (30%): job and contract costing, process costing (with normal and abnormal losses, equivalent production, joint and by-products), and operating costing for transport, hotels and healthcare.
• Cost Accounting Techniques (30%): marginal costing and CVP analysis, standard costing with material and labour variances only, and budgets and budgetary control.

CAS and cost book keeping together are 20 marks, so they need proper study, not a quick read the night before.

CMA Inter Group 2 syllabus: Papers 9 to 12

Paper 9: Operations Management and Strategic Management

• Operations Management (60%): the introduction, operations planning and the design of operational systems (5% each), operations research for production planning and control (20%), with LPP, transportation, assignment, queuing and simulation, productivity and quality management (5%), project management with PERT and CPM (15%), and maintenance and spares (5%).
• Strategic Management (40%): introduction and the balanced scorecard (10%), strategic analysis and planning, with PESTEL, Porter's five forces and the BCG matrix (10%), formulation and implementation of strategy (10%), and digital strategy (10%).

Corporate social responsibility is not in Paper 9. It is a Final topic, in Paper 13.

Paper 10: Corporate Accounting and Auditing

• Corporate Accounting (50%): shares and debentures, including buy-back and underwriting, statements under Schedule III, cash flow statements, accounts of banking, electricity and insurance companies, and six Ind AS (1, 2, 10, 19, 33 and 37). Each module is 10%.
• Auditing (50%): basic concepts and internal control (10%), audit under the Companies Act 2013 (30%), including statutory, cost and secretarial audit, audit reports, CARO and NFRA, and audit of specific undertakings such as banks, healthcare organisations and co-operative societies (10%).

Amalgamation of companies is not in Paper 10. It is covered in Final Paper 18, Corporate Financial Reporting.

Paper 11: Financial Management and Business Data Analytics

• Financial Management (80%): fundamentals, time value of money and risk and return (5%), financial institutions and markets (10%), ratio analysis, fund flow and cash flow (15%), sources of finance and cost of capital (10%), capital budgeting (15%), working capital management (15%), and capital structure, EBIT-EPS analysis and dividend decisions (10%).
• Business Data Analytics (20%): four modules of 5% each: data for business decisions, data processing and cleaning, visualisation and dashboards, and data analysis and modelling.

Paper 12: Management Accounting

• Decision Making Tools (30%): marginal costing, short-term decisions such as make or buy, pricing, limiting factors and shutdown, and transfer pricing.
• Standard Costing and Variance Analysis (15%): material, labour, variable and fixed overhead and sales variances.
• Forecasting, Budgeting and Budgetary Control (15%): fixed, flexible, functional, master, cash, zero-base and rolling budgets.
• Activity Based Costing (10%), Divisional Performance Measurement (10%), with ROI, residual income, EVA and the learning curve, and Decision Theory (10%), including decision trees.
• Introduction to Management Accounting (5%) and Responsibility Accounting (5%).

What the official weightage tells you

We added up ICMAI's own figures across all eight papers. A few patterns stand out:

• The syllabus has 74 numbered modules: 34 in Group 1 and 40 in Group 2, spread over 29 sections.
• Five single modules are each worth 30% or more of their paper: the Companies Act 2013 in Paper 5 (40), GST in Paper 7 (35), Methods of Costing and Cost Accounting Techniques in Paper 8 (30 each), and audit under the Companies Act in Paper 10 (30). Together they carry 165 of the 800 marks, about 21%.
• Cost and management accounting, Papers 8 and 12, is 200 of the 800 marks, a quarter of the course.
• Two modules named after the Companies Act 2013 carry 70 marks: 40 in Paper 5 and 30 for audit under the Act in Paper 10. Schedule III statements in Paper 10 add another 10.
• Accounting standards carry 30 marks: six AS in Paper 6 (20) and six Ind AS in Paper 10 (10), twelve standards in all.
• Paper 12's Sections C, D and E, worth 60 marks, take marginal costing, standard costing and budgeting further. Paper 8 introduces all three in its 30% Cost Accounting Techniques section.

Source: ICMAI CMA Syllabus 2022, Intermediate course section and module weights; Gradehunt analysis.

Weightage tells you where ICMAI wants your study time to go. It is not a promise of marks in a given paper. For what the six Syllabus 2022 papers actually asked in Papers 5, 6 and 8, see our CMA Inter chapter-wise weightage count.

CMA Inter exam pattern and passing marks

Each paper is 100 marks and three hours long, written offline at an ICMAI exam centre. In the December 2026 term, Inter papers run from 2:00 pm to 5:00 pm IST.

To pass a group you need at least 40% in each paper and 50% in aggregate across that group. If you write both groups in the same term, you also qualify with 40% in each paper and 50% across all eight papers taken together. If you miss a group but score 60% or more in a paper, that paper is exempted for the next three terms. The full rules on exemption and carry forward are in our CMA Inter passing marks guide.

ICMAI's own exam guidelines suggest about 160 minutes of actual writing for 100 marks, or roughly 1.5 minutes a mark. They also warn that skipping the compulsory question caps your score at 80% of the paper.

How the syllabus maps onto the December 2026 exams

In December 2026, Inter papers run from 10 to 17 December, with Group 1 and Group 2 on alternate days. If you write both groups, the two costing papers, 8 and 12, fall on the last two days, 16 and 17 December. That is 200 marks back to back, and the overlap between the two papers means revising them together saves time. Financial Accounting and Corporate Accounting and Auditing are also on consecutive days, 12 and 13 December. The day-wise table, fees and form dates are in our CMA Inter and Final December 2026 time table.

Aiming for June 2027 instead? ICMAI's prospectus sets 31 January as the Intermediate registration cut-off for a June exam.

How to download the CMA Inter syllabus PDF

• Open icmai.in, go to Students, and open the CMA Syllabus 2022 page.
• Download the full Syllabus 2022 PDF. The Intermediate course is on page 17 (weights) and pages 28 to 49 (detailed topics).
• For pass rules, exemptions and registration, use the CMA Prospectus on the same page.

Using the syllabus before the December 2026 exams

• Rank sections by weight inside each paper. In Paper 5, finish the Companies Act before the smaller acts; in Paper 7, GST before Customs.
• Pair the overlapping papers: revise Paper 8's Section C with Paper 12, and Paper 6's AS with Paper 10's Ind AS.
• Write at least one full three-hour paper per subject before the exams, and time it at about 1.5 minutes a mark.

Gradehunt's CMA Inter test series has full syllabus mock tests from Rs 199 per subject. You write each paper by hand and upload it, and it is checked by ex-examiners within 48 hours of upload. Notes, MCQs and ABC analysis are included.

Looking for "CA" on a salary slip? On a payslip, CA usually stands for Conveyance Allowance, money an employer pays towards travel. This guide is about something else: how much a Chartered Accountant (CA) earns.

A CA professional serves organizations and individuals by helping them with financial management tasks tax preparation and account reporting. The Indian public holds Chartered Accountants in high esteem while they obtain competitive earnings. The profession of CA attracts numerous students because it guarantees employment stability and professional advancement potential with excellent compensation. What are the earnings of Certified Accountants operating in India? The information follows a basic explanation.

Preparing for your CA exams? Practise with Gradehunt's CA Foundation test series, CA Inter test series or CA Final test series, all as per the latest ICAI pattern.

Many students in India seek to become Chartered Accountants (CAs) as their professional aspiration. Through the educational program of the Institute of Chartered Accountants of India (ICAI), the CA course provides an esteemed profession that leads to fulfilling careers. Students who want to join the CA course need to complete their application through the online platform.

Preparing for CA Foundation? Practise with our CA Foundation test series for chapter-wise and full syllabus mock tests with detailed evaluation.

The following blog provides detailed information about the CA online form by discussing application procedures and important dates while addressing fees as well as required documents.

CA stands for Chartered Accountant. In India, the title is given only to members of the Institute of Chartered Accountants of India (ICAI), the statutory body set up under the Chartered Accountants Act, 1949. A CA is qualified to audit company accounts, advise on tax, and certify financial statements, work that only a practising CA can sign off.

What does a Chartered Accountant do?

• Audit: checking a company's financial statements and giving an independent opinion on them. Statutory audits of companies in India must be signed by a practising CA.
• Taxation: income tax and GST planning, filing and representation.
• Financial reporting and advisory: preparing accounts under Ind AS, valuations, and helping businesses raise money or restructure.
• Corporate roles: many CAs work in industry as finance managers, controllers and CFOs rather than in practice.

How to become a CA: the three levels

• CA Foundation: the entry level, with four papers. Students can register after Class 12. Exams are held three times a year, in January, May and September.
• CA Intermediate: six papers in two groups of three. Also held three times a year.
• CA Final: six papers in two groups, held twice a year, in May and November.

Graduates who meet ICAI's marks criteria (55% for commerce graduates, 60% for others) can join directly at the Intermediate level and skip Foundation.

Alongside the exams, every student completes two years of practical training (articleship) under a practising CA, plus ICAI's compulsory IT and soft-skills courses, before becoming a member.

How long does it take?

For a student who starts after Class 12 and clears each level on the first attempt, the course takes about four and a half to five years. In practice many students take longer, because pass rates at Intermediate and Final are low. That is why most CA students spend a large part of their preparation writing practice papers and getting them checked. When you begin preparing, a CA test series on the ICAI pattern shows you early how your answers will be marked.

Who can start the CA course?

There are two ways in. Most students register for CA Foundation after Class 10 and write the exam once they have passed Class 12. Graduates and postgraduates can skip Foundation and join CA Intermediate directly: commerce graduates need at least 55% marks, and graduates from other streams need at least 60%. Students who have cleared the Intermediate level of CS or CMA can also enter CA Intermediate directly. Check the current rules on the ICAI website before you register, as ICAI updates them from time to time.

CA, CS and CMA: what's the difference?

• CA (Chartered Accountant, ICAI): audit, tax and financial reporting.
• CS (Company Secretary, ICSI): company law, governance and compliance.
• CMA (Cost and Management Accountant, ICMAI): costing, management accounting and cost audit.

Other meanings of CA

Outside accountancy, CA can also mean a current account (banking), current affairs (exam preparation), or California. In the context of careers and courses in India, it almost always means Chartered Accountant. On a salary slip, CA usually stands for Conveyance Allowance, money an employer pays towards travel. An allowance for travel on official duty can be exempt from tax, but a fixed monthly allowance for commuting between home and office is taxable for most employees.

Preparing for a CA exam?

Gradehunt's test series for CA Foundation, CA Inter and CA Final let you write full papers by hand and get them checked by CA faculty within 48 hours. For pay at each stage, see our guide to CA salary in India.

Yes, you can start CA after graduation, and you skip CA Foundation to do it. ICAI's Direct Entry Route lets commerce graduates with at least 55% and other graduates with at least 60% register straight for CA Intermediate. You can write your first Intermediate exam eight months after you register. The rules below are from ICAI's FAQs on the New Scheme of Education and Training.

Older guides say direct-entry students must do 9 months of articleship before Intermediate and 3 years of articleship in all. That was the old scheme. Today it is eight months of study, and articleship is 2 years, starting after Intermediate.

Quick answer

• Commerce graduates or postgraduates: minimum 55% marks.
• Graduates or postgraduates in any other subject: minimum 60% marks.
• Candidates who have passed the Intermediate level of ICSI (CS) or ICMAI (CMA) are also eligible.
• First Intermediate exam: eight months after registration. Exams are held in January, May and September.
• Articleship: 2 years, after you pass both Intermediate groups and finish the four-week ICITSS course.

Who is eligible for CA after graduation?

ICAI allows three groups of candidates to register for CA Intermediate through the Direct Entry Route:

• Graduates or postgraduates in commerce with at least 55% marks.
• Graduates or postgraduates in any other discipline with at least 60% marks.
• Candidates who have passed the Intermediate level of the Institute of Company Secretaries of India or the Institute of Cost Accountants of India.

If your graduation marks fall short, you have two options. You can join through the Foundation route like a Class 12 student, or, if you are doing a postgraduate degree, register provisionally in its last year and qualify on the postgraduate marks instead.

Can you register while still in your final year?

Yes. Final-year students can register provisionally for CA Intermediate. Your registration is confirmed once you submit your graduation marksheet with the required marks, within six months of writing your final-year exam. If the marks fall short, ICAI cancels the provisional registration.

You become eligible for the Intermediate exam when both conditions are met: your degree result is in with the required marks, and eight months have passed since your provisional registration.

When can you write your first CA Intermediate exam?

Intermediate exams are held three times a year, in January, May and September. You must have been registered for at least eight months on the first day of the exam month. To write in May, for example, you need to register by 1 September of the previous year.

The Intermediate course has six papers in two groups, and the registration fee for both groups is ₹18,000. You can write one group at a time or both together. You pass a group with at least 40% in each paper and 50% in the group aggregate.

Your Intermediate registration is valid for 5 years and can be revalidated once for another 5. Our guide to the CA attempt limit explains how that works in practice.

What comes after CA Intermediate for graduates?

1. Pass both groups of Intermediate.
2. Complete the four-week Integrated Course on Information Technology and Soft Skills (ICITSS).
3. Start practical training (articleship). It lasts 2 years, and 9 to 12 months of it can be industrial training towards the end.
4. Register for CA Final, clear the four self-paced online modules and complete Advanced ICITSS.
5. Write CA Final once ICAI's practical-training condition is met. Final has six papers, with 30% case-based MCQs and 70% descriptive questions.

Articleship comes with a minimum monthly stipend set by ICAI, which depends on the size of the city you train in. Our post on the CA articleship stipend has the current rates.

Is direct entry the right choice?

For most graduates it is. You save the time Foundation would take, and your degree has already given you some of the accounting and law background Intermediate assumes. The harder part is the step up in writing. Intermediate papers are mostly descriptive, and graduates who are used to university exams often lose marks on working notes, missing section references and unfinished papers.

If you studied commerce, start with the papers closest to your degree. If you come from science, engineering or arts, give yourself extra time for Advanced Accounting and Cost and Management Accounting, and write full papers early so the format is not new on exam day.

Gradehunt's CA Inter test series gives you ICAI-pattern papers for both groups. You write them by hand and upload them, and ex-examiners check them within 48 hours of upload with marks and remarks on every answer. Your first paper is checked free.

The Chartered Accountancy (CA) professional course stands as a leading difficult program in the finance and accounting domain. The Institute of Chartered Accountants of India (ICAI) presents this qualifying program through three successive educational phases namely CA Foundation, CA Intermediate, and CA Final. Students need to study accounting and taxation together with auditing law and finance at each level of the program.

Preparing for your CA exams? Practise with Gradehunt's CA Foundation test series, CA Inter test series or CA Final test series, all as per the latest ICAI pattern.

Students who want to establish their finances through accounting usually take the standard path which combines B.Com with Chartered Accountancy (CA) studies. Students who take CA must study B.Com because it offers essential background information that supports their CA coursework. The majority of students query about the simultaneous analysis of these programs while also questioning their career worth.

Preparing for CA Foundation? Practise with our CA Foundation test series for chapter-wise and full syllabus mock tests with detailed evaluation.

The article presents insights about B.Com students who pursue CA training by addressing the positive aspects and obstacles and the best techniques they need to apply to succeed academically while preparing professionally.

Advanced ITT is the Advanced Information Technology course, one half of ICAI's Advanced ICITSS (the other half is the Management and Communication Skills course, MCS). Under the new scheme you have to complete it, and pass the Advanced IT test that follows, before you can appear for CA Final. This guide covers how to find and book a batch, what it costs, and how the test works.

How to book an Advanced ITT batch: quick steps

1. Log in to the ICAI Self-Service Portal (SSP) with your student registration number.
2. Open the course application section and choose Advanced ITT, which is part of AICITSS.
3. Pick your region, branch or centre, and a batch with dates that suit you.
4. Pay the course fee online and save the receipt.
5. Check your email and the portal for the batch confirmation, then attend the full course before the Advanced IT test.

Advanced ITT at a glance

• What it is: a classroom course on IT tools for accounting and audit, run by ICAI's regional councils and branches.
• Duration: 15 working days, with at least 6 hours of classes a day.
• Attendance: branches require close to full attendance (90% at the Bengaluru branch, for example) to mark the course complete.
• Fee: about ₹7,500 at many branches. It varies, so check the batch listing before you book.
• When: during the last two years of articleship, and in any case before you apply for CA Final.
• After the course: an online Advanced IT test, which you must pass.

How to find and book an Advanced ITT batch

• Go to icaionlineregistration.org, ICAI's batch booking site, and log in with your ICAI student registration details.
• Choose the Advanced ICITSS course, then Advanced IT, and filter by region and branch.
• Pick a batch with dates that suit your articleship and exam plan, and pay the fee online.
• Keep the confirmation and reach the venue on day one with the documents your branch asks for.

Batches fill quickly before each CA Final registration window, especially in large cities. If your branch has nothing suitable, look at nearby branches in the same region; most batches are now in physical mode.

The Advanced IT test

• Format: an online test of 100 marks, 2 hours long, with no negative marking.
• Pass mark: 40 marks is the figure most commonly given. Check the current notice when you apply.
• Fee: your first attempt is free. Later attempts cost ₹500 in India.
• Schedule: ICAI holds the test regularly, usually once a month, and publishes the dates and the cut-off date for completing the course in each notice.
• Where to apply: online on ICAI's Advanced IT exam portal (advit.icaiexam.icai.org). Paper forms are not accepted.

Plan it around your CA Final attempt

Students most often get caught out by timing. The course takes three weeks, the test has its own cut-off and result, and all of it has to be done before you fill in the CA Final exam form. If you are aiming for May 2027, book a batch for November or December 2026, so you have room to retake the test if you need to.

While you work through the training requirements, keep your exam preparation moving. Gradehunt's CA Final test series lets you write full papers and get them checked by CA faculty within 48 hours, so you know where you stand before the attempt. Training takes weeks, so keep writing papers alongside it: a CA test series lets you practise on the ICAI pattern while you finish ITT and articleship.

Official sources

ICAI's batch booking site (icaionlineregistration.org), the Advanced IT test portal, and your regional council's student page carry the current fee, batch dates and test notices. Always confirm the details there before paying.

Many commerce students pursue Chartered Accountancy as their life goal despite the difficult path ahead. CA aspirants who want to succeed must receive proper guidance coupled with professional coaching because the course demands a demanding curriculum alongside multiple testing levels and very limited exam pass rates. Student searches for “CA coaching centre near me” frequently because they need professional educational guidance to succeed in their examinations.

Preparing for your CA exams? Practise with Gradehunt's CA Foundation test series, CA Inter test series or CA Final test series, all as per the latest ICAI pattern.

Students need to select the appropriate coaching center since this decision determines their learning outcome for concept understanding and structured learning alongside doubt clarification and exam planning. The guide explains the selection process of finding an excellent CA coaching institute as well as lists the benefits of attending one while examining self-directed preparation against formal academic support.

The CMA Foundation course serves as the basic requirement for future Certified Management Accountants (CMA) certification in India. Students enroll in this educational program at the Institute of Cost Accountants of India (ICMAI to gain proficiency in cost accounting alongside taxation business laws and financial management skills. The CMA certification creates high marketplace recognition that enables employment opportunities throughout corporate finance and management accounting as well as auditing and cost control roles.

Preparing for CMA exams? Practise with our CMA Inter test series or CMA Final test series, designed as per the latest ICMAI pattern.

Knowledge about CMA Foundation fees becomes crucial for those who intend to pursue enrollment in this program because it aids their financial planning. The complete CMA Foundation costs consist of registration payments together with examination payments and re-registration payments and supplementary expenses like study materials and instruction. All expenses regarding the CMA Foundation course will be covered in great detail through this guide.

The CA Intermediate passing marks are 40% in each paper and 50% in the aggregate of the group. Each group has three papers of 100 marks, so you need at least 40 in every paper and at least 150 out of 300 in total. ICAI also lets you pass both groups together on a combined aggregate of 300 out of 600, and it gives an exemption in any paper where you score 60 or more but fail the group.

Check every paper, not just the total. A group total of 155 with one paper at 38 is still a fail.

Already have your marks? Our free CA Inter marks calculator shows whether each group is cleared, which papers are exempt and the marks you need next time.

TL;DR

• Pass a group: 40 in each of its three papers and 150 out of 300 in total, at one sitting.
• Pass both groups together: 40 in every paper and either 50% in each group or 300 out of 600 across both groups.
• Exemption: score 60 or more in a paper, fail the group, and that paper is exempt for the next three attempts.
• Permanent exemption: once those three attempts are used up, you can keep the exemption, but you then need 50 in each remaining paper.
• Next attempt: Group I on 2, 4 and 6 January 2027, Group II on 8, 10 and 12 January 2027.

What are the passing marks for CA Inter?

ICAI's rule, as printed in its guidance notes for the September 2026 exam, has two parts. You must score at least 40% in each paper of the group, and at least 50% in the aggregate of all papers of that group, both at one sitting.

Under the current scheme the six papers are:

• Group I: Paper 1 Advanced Accounting, Paper 2 Corporate and Other Laws, Paper 3 Taxation.
• Group II: Paper 4 Cost and Management Accounting, Paper 5 Auditing and Ethics, Paper 6 Financial Management and Strategic Management.

Each paper is out of 100. So the numbers to remember are 40 per paper and 150 per group.

A Group I score of 45, 41 and 64 adds up to 150 and passes. A score of 38, 55 and 70 adds up to 163 and fails, because Paper 2 is under 40.

How do you pass both CA Inter groups together?

When you write both groups in one attempt, ICAI gives you two ways to pass both. You need 40 in all six papers either way. Then you need either 150 in each group, or 300 out of 600 across both groups together.

Here is where the second route helps. Say you score 145 in Group I and 165 in Group II, with every paper at 40 or more. Group I alone is short by 5 marks. But your combined total is 310, which is above 300, so you pass both groups.

If you had written Group I alone in that attempt, the same 145 would have been a fail. This is one practical reason to write both groups together when you are ready for both.

Writing both groups at once gives you a combined 300 out of 600 route that a single-group candidate does not get.

How does exemption work in CA Inter?

If you appear in all three papers of a group, fail the group, and score 60 or more in any paper, that paper is exempt for the next three exams. The exemption is automatic. Your statement of marks shows it with a "#" against the marks and the group result as "UNSUCCESSFUL-EX".

In the next attempt you write only the papers where you scored under 60. To pass, you need 40 in each of those papers, and 50% of the whole group, counting the exempted paper's marks.

A worked example

In September 2026 a student writes Group I and scores 62 in Advanced Accounting, 36 in Corporate and Other Laws and 50 in Taxation. The total is 148 and Law is under 40, so the group is failed. Advanced Accounting is exempt because 62 is over 60.

In January 2027 the student writes only Law and Taxation. Each must be 40 or more, and Law plus Taxation must reach 88, because 62 plus 88 makes 150. Scores of 42 and 44 pass both papers but add up to 86, so the group is still failed by 2 marks. Scores of 45 and 43 add up to 88 and clear it.

Rules that catch students out

• You get the exemption only if you were present in all papers of the group in that attempt.
• While an exemption is running in a group, you cannot earn a new one in the same group.
• Do not skip a paper you only think is exempt. ICAI's notes warn that some students assume an exemption they do not have and stay away from that paper. Check for the "#" on your marks statement.

Score 60 in a paper and it carries over for three attempts; the group then needs 40 in each remaining paper and 150 overall.

What is permanent exemption in CA Inter?

Permanent exemption was introduced from the May 2024 exam. If you use up your three attempts without passing the group, ICAI lets you keep the exempted paper for later exams, on stricter terms. ICAI's guidelines for the January 2027 attempt set them out:

• You must score 50 in each of the remaining papers of the group, not 40.
• The exempted paper counts as 50 marks, however much you actually scored in it.
• You get one chance to opt for it. If you do not apply in the window, the exemption lapses for good.
• If two papers of a group are offered, you make both permanent or let both lapse.
• No new exemption is given in a group that has a permanent exemption.

For students whose September 2025 exemption ran out with the September 2026 exam, the window is open on the SSP dashboard from 3 November 2026 (11 am) to 22 November 2026 (11:59 pm). There is no correction window after it.

Taking permanent exemption means 50 in every other paper of the group, with the exempted paper fixed at 50.

Should you take permanent exemption or write all papers again?

It depends on where your marks sit. If your remaining papers have been close to 50 in mocks, permanent exemption saves you a paper's worth of preparation. If you have been scoring in the low 40s in one of them, the 50-mark bar may be harder to clear than the normal 40-and-150 rule with all three papers written.

My suggestion is to write one full mock of each remaining paper before 22 November and decide on those marks, not on hope. You can also surrender an exemption and write the paper again, but ICAI's surrender window is separate and has its own dates.

If you want those mocks marked by someone else, Gradehunt's CA MTP and past paper evaluation returns them checked in 48 hours, with step-wise marks and comments.

Decide on recent mock scores: take permanent exemption only if 50 in each remaining paper looks within reach.

What else should you know about CA Inter marks?

• Distinction: 70% of the total marks of all papers at one sitting.
• All-India rank: passing at one sitting, no exemption used, and at least 55% in aggregate. ICAI issues ranks up to 50.
• No improvement: once you pass a group, you cannot write it again to raise your marks.
• Verification: Rs 50 per paper, applied online through SSP within a month of the result. ICAI does not re-evaluate papers.

For the September 2026 attempt, ICAI's pass rates were 23.14% for Group I, 18.92% for Group II and 13.21% for both groups. Our CA Inter result post has the details and the next steps for each outcome.

Every session since 2016, group by group, is in our CA Inter pass percentage tracker.

How do you get past 40 in every paper?

If one of your papers sits near the 40 line, look at presentation before you learn more chapters: Law answers need the section and a conclusion, Taxation computations need working notes, and a last question left half done costs more than a weak one finished.

The January 2027 exam form window runs from 3 to 16 November 2026 (to 19 November with the late fee), and our post on the CA exam form for January 2027 has the dates and fees. Between now and the exam, write full papers under the clock. Gradehunt's CA Inter test series and CA test series have you write by hand and upload, and an ex-examiner checks each paper within 48 hours with step-wise marks, so you can see which paper is closest to the 40 line.

Short answer: no. You do not need Maths in Class 12 to become a CA, because ICAI lets students from any stream register for CA Foundation. Every student does write the Quantitative Aptitude paper in CA Foundation, which covers business mathematics, logical reasoning and statistics, so basic maths still matters.

Introduction

One of the most frequently asked questions by students who are contemplating pursuing Chartered Accountancy as a career is whether Maths is compulsory for CA or not. For those who think twice about taking up CA due to their dislike for maths or poor maths background, this blog is just for you.

Preparing for CA Foundation? Practise with our CA Foundation test series for chapter-wise and full syllabus mock tests with detailed evaluation.

Gradehunt runs an online test series: you write full papers by hand, upload them, and get them back checked step by step by experienced teachers, with marks and comments that show where you lose marks. See the CA test series.

Introduction

Yes, a BTech graduate can do CA. With 60% aggregate in the degree you skip CA Foundation and register straight for CA Intermediate under ICAI's direct entry route (55% for commerce graduates). The route, the papers at each level, the two-year articleship and the time it all takes are set out below.

Preparing for your CA exams? Practise with Gradehunt's CA Foundation test series, CA Inter test series or CA Final test series, all as per the latest ICAI pattern.

Gradehunt runs an online test series: you write full papers by hand, upload them, and get them back checked step by step by experienced teachers, with marks and comments that show where you lose marks. See the CA test series.

Introduction

ICMAI publishes the question paper and the suggested answers for every CMA Foundation, Intermediate and Final paper after each session. They show you how long an answer the examiner expected, which working was needed, and which topics keep coming back. This post tells you where to download them and how to use them before the December 2026 exams.

Latest papers: ICMAI has released the question papers for the June 2026 term on its students portal, under Examination and then Question Papers. Suggested answers for a term usually follow some weeks after the papers, and for some papers ICMAI shows them only after you log in with your registration details.

Reading a suggested answer shows you what a good answer looks like, but not what you would have scored. If you write an MTP or a past paper under exam timing, Gradehunt's CMA MTP and past paper evaluation returns it checked within 48 hours, with marks for each step and a note on what was missing.

Preparing for CMA exams? Practise with our CMA Inter test series or CMA Final test series, designed as per the latest ICMAI pattern.

Next exams: ICMAI has scheduled the CMA Intermediate and Final December 2026 exams from 10 to 17 December 2026. Use the suggested answers from recent sessions to practise before then. Past papers show you what ICMAI asks; a CMA test series shows you how your own written answers would be marked.

Preparing for CA or CS instead? See our guides to CA Final suggested answers, CA Inter suggested answers and ICSI suggested answers.

The Maharashtra State Board of Secondary and Higher Secondary Education (MSBSHSE) is one of the most prominent educational boards in India, responsible for conducting the Secondary School Certificate (SSC) examinations for students in the state of Maharashtra. Every year, thousands of students appear for these exams, marking a crucial milestone in their academic journey. For the 2027 SSC exams, the MSBSHSE issues admit cards through schools, and they are essential for students to gain entry into the exam hall.

In this blog, we will delve into the importance of the admit card, provide step-by-step instructions on how to download it, and discuss other vital details related to the exam.

Practising past papers is the best way to use this syllabus. Gradehunt’s Maharashtra Board SSC test series gives you chapter-wise and full-syllabus papers with detailed evaluation, so you know where you lose marks before the board exam.

The Maharashtra State Board of Secondary and Higher Secondary Education (MSBSHSE) conducts the Higher Secondary Certificate (HSC) examinations annually, marking a pivotal moment in the academic journey of students. For those preparing for the 12th English exam, understanding the question paper structure and content is crucial for achieving success. In this blog, we will delve into the key features of the question paper, the benefits of practicing previous year papers, and provide detailed tips on how to prepare effectively.

Practising past papers is the best way to use this syllabus. Gradehunt’s Maharashtra Board HSC test series gives you chapter-wise and full-syllabus papers with detailed evaluation, so you know where you lose marks before the board exam.

Mock tests are practice examinations that help you prepare for your CBSE Class 10 board exam. They help you discover the pattern of the examination, improve your timing, and pinpoint areas where you need to study more. In this blog, we will learn what mock tests are, why mock tests are crucial, and how you must utilize mock tests efficiently. We will also share some official links to CBSE which offer access to mock tests and sample question papers.

Practising past papers is the best way to use this syllabus. Gradehunt’s CBSE Class 10 test series gives you chapter-wise and full-syllabus papers with detailed evaluation, so you know where you lose marks before the board exam.

The 12th board exam is organized every year by the Central Board of Secondary Education (CBSE), and English is compulsory for all students. The CBSE 12th English question paper has been described along with its trend in this guide, and the preparation tips have been provided in simple English. To provide further details, authentic sources have been incorporated.

Practising past papers is the best way to use this syllabus. Gradehunt’s CBSE Class 12 test series gives you chapter-wise and full-syllabus papers with detailed evaluation, so you know where you lose marks before the board exam.

If you have lost your CBSE Class 10 marksheet, you can get a duplicate from CBSE online through its Duplicate Academic Documents System (DADS). Before you apply, check DigiLocker: for recent years, CBSE marksheets are available there as digital documents, and many schools and colleges accept them.

Step 1: check DigiLocker first

• Sign in to DigiLocker (the app or digilocker.gov.in) with the mobile number linked to your Aadhaar.
• Search for CBSE, choose Class X Marksheet, and enter your roll number and year of passing.
• If your marksheet is there, download it. A DigiLocker document is a valid digital copy, and for many admissions it is all you need.

Step 2: apply for a duplicate on DADS

If you need a printed copy, or your marksheet isn't on DigiLocker, apply for a duplicate:

• Go to the CBSE website, cbse.gov.in, and open the link for duplicate academic documents (DADS).
• Choose whether you want a digital or a printed duplicate.
• Enter your class (X), roll number, year of passing, and your name and father's name exactly as on your admit card.
• Fill in the address the document should be posted to, upload the documents the portal asks for, and pay the fee online.
• Save the acknowledgement. You can track the application on the same portal.

Fees and time

The fee depends on how long ago you passed. Reported fees are about ₹250 if you passed within the last five years, rising for older records (₹500 for five to ten years, and more beyond that), plus postage for a printed copy. Check the current fee on the portal before paying. Duplicates usually take two to four weeks.

Documents you may need

The portal shows the exact list for your case. Keep these ready: your roll number and year of passing, a photo ID, a passport-size photograph, and a copy of your admit card or any old copy of the marksheet if you have one. For lost originals, some applicants are asked for an affidavit or a police report, so read the portal's checklist before you start.

Avoid these mistakes

• Don't pay agents or unofficial websites. The CBSE portal is the only route, and it is not expensive.
• Use the same spelling of your name and your father's name as on the original marksheet, or the record search will fail.
• If you passed recently, try DigiLocker first. It is faster and free.

For a related question that comes up at results time, see our guide on whether the additional subject counts in the Class 10 percentage.

The CBSE 12th Physical Education exam is a crucial component of board examinations for the senior secondary students studying this subject. The exam tests your theoretical understanding and sporting aptitude for sports, fitness, health, and allied subjects. This guide describes the exam pattern, syllabus, and provides precious tips for preparation in easy-to-read English.

To see where you stand before the board exam, write a full paper and get it checked. Gradehunt’s CBSE Class 12 test series returns your answer sheet marked step-wise by subject teachers, with comments on what to fix.

For updated information, log on to the official websites of CBSE:

https://www.cbse.gov.in

https://www.cbseacademic.nic.in

Practising past papers is the best way to use this syllabus. Gradehunt’s CBSE Class 12 Physical Education test series gives you chapter-wise and full-syllabus papers with detailed evaluation, so you know where you lose marks before the board exam.

CBSE class 12 maths is of the highest priority. Most students have a perception that maths in 12th is tough. But if you plan a bit and practice, you can score well. Here in this tutorial, we are going to divide it into a simple-to-implement step on how to prepare for 12th maths. We are also going to define mock tests, and study tips, and provide some authentic CBSE links to assist you

To see where you stand before the board exam, write a full paper and get it checked. Gradehunt’s CBSE Class 12 test series returns your answer sheet marked step-wise by subject teachers, with comments on what to fix.

Practising past papers is the best way to use this syllabus. Gradehunt’s CBSE Class 12 Maths test series gives you chapter-wise and full-syllabus papers with detailed evaluation, so you know where you lose marks before the board exam.

The Maharashtra State Board of Secondary and Higher Secondary Education (MSBSHSE) offers a robust curriculum for students pursuing the 12th Commerce stream. This stream is designed to equip students with a solid foundation in business, economics, and finance, preparing them for a wide range of career opportunities. In this article, we will delve into the key subjects, preparation strategies, and tips for excelling in the 12th Commerce exams.

Practising past papers is the best way to use this syllabus. Gradehunt’s Maharashtra Board HSC test series gives you chapter-wise and full-syllabus papers with detailed evaluation, so you know where you lose marks before the board exam. Planning a commerce career after Class 12? Many students start with CA: see our CA Foundation test series and the CA course guide for after 12th.

The Maharashtra State Board of Secondary and Higher Secondary Education (MSBSHSE) plays a pivotal role in shaping the educational landscape of Maharashtra. For students in Class 10, the Secondary School Certificate (SSC) examinations are a significant milestone, marking the culmination of their secondary education. To excel in these exams, it is crucial for students to have access to the official textbooks prescribed by the MSBSHSE. These textbooks, designed by the Maharashtra State Bureau of Textbook Production and Curriculum Research (Balbharati), are meticulously crafted to cover all aspects of the SSC curriculum. In this blog, we will delve into the importance of these textbooks, how to access them in PDF format, and provide additional resources to aid in exam preparation.

Practising past papers is the best way to use this syllabus. Gradehunt’s Maharashtra Board SSC test series gives you chapter-wise and full-syllabus papers with detailed evaluation, so you know where you lose marks before the board exam.

Becoming a CA is a very rewarding and challenging course. Once a person has become a CA, many options wait for him, but there are enough opportunities available to semi-qualified CAs also. The job opportunities have allowed people who had cleared only parts of the final examinations to find employment also.

Preparing for your CA exams? Practise with Gradehunt's CA Foundation test series, CA Inter test series or CA Final test series, all as per the latest ICAI pattern.

In this blog, we are going to discuss some of the career options available, industries that recruit semi-qualified CAs, salaries, and methods to better your career opportunities.

No, CA has no separate entrance test. The first exam on the route is CA Foundation, and nobody screens you before it: you register with ICAI after Class 10 and can sit the exam once you have appeared in Class 12. Graduates who meet ICAI's marks rule skip Foundation and register straight for CA Intermediate.

So "CA entrance exam" almost always means CA Foundation. It replaced the old CPT, the Common Proficiency Test, and ICAI's January 2027 guidance notes still accept candidates who have converted from CPT to Foundation.

Which route into CA applies to you?

ICAI's FAQs on the current scheme set out who starts where:

• Passed Class 10: register for Foundation now. Your first attempt comes after you appear in Class 12.
• Appeared in or passed Class 12: Foundation, registered at least four months before the exam month.
• Commerce graduate or postgraduate with 55% or more: Direct Entry to Intermediate, no Foundation.
• Graduate or postgraduate in any other subject with 60% or more: Direct Entry to Intermediate.
• Passed the Intermediate level of ICSI (CS) or the Institute of Cost Accountants (CMA): Direct Entry to Intermediate.
• In the final year of a degree: provisional Direct Entry registration, confirmed when you submit the marksheet with the required marks within six months of the final-year exam.

Source: ICAI FAQs on the Current Scheme of Education and Training (updated 29 July 2026) and ICAI Foundation January 2027 guidance notes.

Graduates with lower marks are not shut out. They can join through Foundation like a Class 12 student. Our guide to CA after graduation covers the Direct Entry rules in full.

If you register today, when is your first CA exam?

ICAI counts back from the first day of the exam month: four months for Foundation, eight months for Intermediate. Counted from 6 November 2026, that gives:

• Foundation January 2027: closed to new students. The registration cut-off was 1 September 2026.
• Foundation May 2027: register by 1 January 2027, which is 56 days away.
• Foundation September 2027: register by 1 May 2027.
• Intermediate through Direct Entry: register by 1 January 2027 to write in September 2027, or by 1 May 2027 for January 2028.

Source: ICAI FAQs on registration cut-offs (Foundation and Intermediate), Gradehunt analysis of dates counted from 6 November 2026.

Here is what that means in practice. A student writing Class 12 boards in early 2027 who registers by 1 January can take Foundation in May 2027, straight after the boards. Pass it, and the eight-month rule points to May 2028 as the first Intermediate attempt, if the May 2027 result is out before 1 September 2027. A graduate who registers by the same 1 January date can write Intermediate in September 2027, two sittings sooner.

Is the January 2027 CA Foundation exam form open?

Yes, for students who registered by 1 September 2026. ICAI's important dates notice puts the online form window at 3 to 16 November 2026, with a late fee up to 19 November and a correction window from 20 to 22 November. If you applied provisionally, without your Class 12 admit card or marksheet on the self-service portal, upload it there by 1 December 2026, or ICAI will not issue your Foundation admit card.

The papers are on 3, 5, 7 and 9 January 2027 from 2 pm. Paper timings, reading time and reporting rules are in our CA Foundation January 2027 exam dates post.

CA entrance exam syllabus: papers and passing marks

Foundation has four papers of 100 marks each, 400 in all. Accounting and Business Laws are written answers, 3 hours each. Quantitative Aptitude (business maths, logical reasoning and statistics) and Business Economics are 2-hour multiple-choice papers, and each wrong answer costs 0.25 marks.

To pass you need at least 40 in every paper and at least 200 of the 400 marks, in one sitting. Two rules catch people out:

• No paper exemption. The guidance notes say Foundation has no concept of exemption, so a single weak paper means writing all four again.
• A strong total cannot rescue one paper. 260 out of 400 is still a fail if Business Laws shows 38.

For which chapters carry the most marks, see our CA Foundation chapter-wise weightage.

How much does it cost to start CA?

• Foundation registration: ₹9,000, paid at registration. ICAI's FAQ says this includes the CA prospectus, the Foundation study material and the Student Journal for one year.
• Exam fee: ₹1,500 per sitting at an Indian centre, ₹2,200 for Kathmandu and US$325 for Dubai or Bahrain.
• So at today's fees a first attempt from an Indian centre costs ₹10,500, and each extra sitting ₹1,500.
• Direct Entry instead: Intermediate registration is ₹18,000 for both groups.

Foundation registration stays valid for four years from your first eligible attempt and cannot be revalidated. Our post on the CA attempt limit explains what happens after that.

How to register for CA Foundation

• Go to ICAI's self-service portal at eservices.icai.org and create your login.
• Choose Register Course, pick Foundation and fill in your details. Upload your photograph and signature here too, since they are printed on your admit card.
• Upload the documents the portal asks for. For the exam you will need your Class 12 marksheet or, if the boards are still ahead, your Class 12 admit card.
• Pay the ₹9,000 fee online and keep the confirmation.
• Later, fill the separate exam form for your chosen sitting. ICAI says it usually opens about two months before each exam.

Registered and planning for May 2027? Gradehunt's CA Foundation test series has ICAI-pattern papers for all four subjects. You write at home, upload the sheets, and all four papers are checked within 48 hours of upload, including your MCQ answer sheets for Papers 3 and 4. Your first paper is checked free.

Note (September 2026): the 25% reduction described below was announced for the 2025-26 academic year. MSBSHSE has not published a comparable reduction for 2026-27, so do not drop any chapter from your 2027 board preparation without checking the current syllabus circular on mahahsscboard.in.

The Maharashtra State Board of Secondary and Higher Secondary Education (MSBSHSE) has introduced a reduced syllabus for Class 12 students for the academic year 2025-26. This reduction, amounting to 25% of the syllabus, applies across all streams: Science, Commerce and Arts. The board's aim was to ease the academic pressure on students and let them focus on the concepts their board exams and higher studies need.

This blog provides an in-depth analysis of the reduced syllabus, covering subject-wise changes, reasons behind the reduction, benefits for students, and tips for effective preparation.

Practising past papers is the best way to use this syllabus. Gradehunt's Maharashtra Board HSC test series gives you chapter-wise and full-syllabus papers with detailed evaluation, so you know where you lose marks before the board exam.

The CMA course in India is run by the Institute of Cost Accountants of India (ICMAI). It has three levels, Foundation, Intermediate and Final, plus 15 months of practical training, and at the end you can become a member and work as a Cost and Management Accountant.

In India, "CMA" almost always means ICMAI's course; the US CMA is a separate qualification with its own rules, so check which one a source is talking about.

TL;DR

• Levels: Foundation (4 papers), Intermediate (8 papers in 2 groups), Final (8 papers in 2 groups).
• Eligibility: register for Foundation after Class 10 and write it after Class 12; graduates can usually join Intermediate directly.
• Passing: at least 40% in each paper and 50% in aggregate.
• Course fees as reported from ICMAI's prospectus: ₹6,000 Foundation, ₹23,100 Intermediate, ₹25,000 Final, plus an exam fee each attempt.
• Exams are held twice a year, in June and December, at ICMAI centres.

What is the CMA course in India?

ICMAI is a statutory body set up under the Cost and Works Accountants Act, 1959, and works under the Ministry of Corporate Affairs. Its course trains you in cost accounting, management accounting, financial management, tax and audit, with a stronger focus on costing and decision-making than the CA course. Students who clear the Final and complete practical training can apply for membership.

The course has three exam levels and a training requirement, and ICMAI controls all of it.

How is CMA India different from the US CMA?

The two share a name and little else. I see students mix them up all the time, usually because an article quotes US CMA facts for the Indian course.

• Who runs it: ICMAI in India; the Institute of Management Accountants (IMA) in the US.
• Exam format: ICMAI's Intermediate and Final are written, pen-and-paper exams at ICMAI centres; the US CMA is a two-part computer-based exam.
• Eligibility: ICMAI's Foundation is open after Class 12; the US CMA needs a bachelor's degree and work experience for certification.
• Legal standing: only ICMAI members in practice can sign cost audit reports under the Companies Act in India.

If you plan to work in India, especially in cost audit or industry costing roles, ICMAI's CMA is the one that counts.

Who can join the CMA course?

• Foundation: you can register after passing Class 10, and write the Foundation exam after passing Class 12.
• Intermediate: after clearing Foundation. Graduates, and some other categories listed by ICMAI, can usually skip Foundation and join Intermediate directly.
• Final: after clearing both groups of Intermediate, with the practical training requirement running alongside.

ICMAI updates its exemption list from time to time, so confirm your route on the ICMAI website before you register.

Class 12 students start at Foundation; most graduates can start at Intermediate.

What do you study at each CMA level?

Foundation (4 papers)

• Paper 1: Fundamentals of Business Laws and Business Communication
• Paper 2: Fundamentals of Financial and Cost Accounting
• Paper 3: Fundamentals of Business Mathematics and Statistics
• Paper 4: Fundamentals of Business Economics and Management

Intermediate (8 papers in 2 groups)

• Group I: Paper 5 Business Laws and Ethics, Paper 6 Financial Accounting, Paper 7 Direct and Indirect Taxation, Paper 8 Cost Accounting
• Group II: Paper 9 Operations Management and Strategic Management, Paper 10 Corporate Accounting and Auditing, Paper 11 Financial Management and Business Data Analytics, Paper 12 Management Accounting

Final (8 papers in 2 groups)

• Group III: Paper 13 Corporate and Economic Laws, Paper 14 Strategic Financial Management, Paper 15 Direct Tax Laws and International Taxation, Paper 16 Strategic Cost Management
• Group IV: Paper 17 Cost and Management Audit, Paper 18 Corporate Financial Reporting, Paper 19 Indirect Tax Laws and Practice, Paper 20 one elective (20A Strategic Performance Management and Business Valuation, 20B Risk Management in Banking and Insurance, or 20C Entrepreneurship and Start-up)

Twenty papers in all: four at Foundation, eight at Intermediate and eight at Final, including one elective.

How are CMA exams conducted and passed?

ICMAI holds exams twice a year, in June and December. Foundation papers are objective (MCQ), while Intermediate and Final papers are written answers, three hours each. For the December 2026 term, Intermediate and Final run from 10 to 17 December and Foundation is on 13 December, as Careers360 reported from ICMAI's notice.

To pass a level or a group, you need at least 40% in each paper and 50% in aggregate. Our post on the CMA exam pattern explains how the groups work.

Two attempts a year, objective papers at Foundation, written papers above it, and the 40/50 rule at every level.

How much does the CMA course cost?

The course fees below are the figures reported from ICMAI's prospectus for 2026. They are paid once per level, and Intermediate and Final can be paid in two instalments:

• Foundation: ₹6,000
• Intermediate: ₹23,100
• Final: ₹25,000

On top of this you pay an exam fee every time you apply for an exam, and a ₹500 late fee if you apply after the normal deadline. Exam fees differ by level and by how many groups you write, so take the current figure from the ICMAI website when you fill the form. Whichever level you are at, a CMA test series on the ICMAI pattern helps you practise full answers before the exam.

Course fees add up to about ₹54,100 across the three levels, before exam fees.

How long does the CMA course take?

A student who starts after Class 12 and clears every level at the first attempt usually needs about three to four years, including practical training. Students registered for Intermediate on or after 11 February 2020 must complete 15 months of practical training, which can start once you are at the Intermediate level, so it runs alongside your studies rather than after them.

Plan for three to four years from Class 12, with the 15 months of training overlapping Intermediate and Final.

What can you do after the CMA course?

Members in practice can take up cost audit work, which only practising Cost Accountants are allowed to do under the Companies Act. In industry, CMAs work in costing, budgeting, management reporting and finance roles, most often in manufacturing, infrastructure and services. Our post on CMA job opportunities covers the roles in more detail.

Cost audit is the one area reserved for CMAs; costing and finance roles in industry are the most common path.

How should you prepare for CMA exams?

1. Study from ICMAI's study material first, and use other books only to fill gaps.
2. Write full papers under time limits from the middle of your preparation, not just in the last month.
3. Get your answers checked, because in costing and accounts papers the format and working notes carry marks.

My advice to every CMA student is the third point. Most marks I see lost in Cost Accounting answers are lost on presentation, not on concepts.

Gradehunt's CMA Inter and CMA Final test series give you ICMAI-pattern papers checked within 48 hours, with remarks on every answer. The first paper is checked free.

As a commerce student, you must wonder about all the possible options following your 12th-year education. Students who have interests in finance, taxation and accounting interests should consider CA (Chartered Accountancy) as an excellent career path. India recognizes Chartered Accountancy as a prestigious qualification that provides highly satisfying professional pathways in finance and auditing and consulting.

Preparing for CA Foundation? Practise with our CA Foundation test series for chapter-wise and full syllabus mock tests with detailed evaluation.

The demand for CA certification runs high among students because this profession delivers both status and excellent pay along with multiple professional options. All students looking to succeed in the CA program need excellent dedication and analytical capabilities combined with persistence. Reliable preparation and enough guidance make achievement of CA examination results possible.

Are you one of those 12th Science students who want to know whether you can become a CA or not? The CA course is open to students from all academic backgrounds, as it does not require prior knowledge of commerce subjects. However, since science students may lack exposure to accounting and business concepts, they often need additional support to navigate the CA exams successfully.

Preparing for CA Foundation? Practise with our CA Foundation test series for chapter-wise and full syllabus mock tests with detailed evaluation.

If you are a Science student and dream of becoming a Chartered Accountant, this guide will help you understand everything you need to know!

Gradehunt runs an online test series: you write full papers by hand, upload them, and get them back checked step by step by experienced teachers, with marks and comments that show where you lose marks. See the ICSE test series.

Indian Certificate of Secondary Education (ICSE) divides Class 10 education into two distinct academic chapters known as semesters. The first semester focuses on establishing core concepts which students need to understand before advancing to semester 2 material. CISCE publishes the syllabus for each exam year on cisce.org, so check the current ICSE regulations before you plan your revision.

The following discussion covers specific details from the ICSE Class 10 Semester 1 syllabus which is divided into several subject sections...

Practising past papers is the best way to use this syllabus. Gradehunt’s ICSE Class 10 test series gives you chapter-wise and full-syllabus papers with detailed evaluation, so you know where you lose marks before the board exam.

In India, two of the most prominent national boards are the Indian Certificate of Secondary Education (ICSE) and the Central Board of Secondary Education (CBSE). Choosing the right education board for your child is a decision that can shape their future and career path. Each board has its own structure, advantages, and challenges, making it essential to understand their differences before making any decision.

Gradehunt runs an online test series: you write full papers by hand, upload them, and get them back checked step by step by experienced teachers, with marks and comments that show where you lose marks. See the ICSE test series.

Practising past papers is the best way to use this syllabus. Gradehunt’s ICSE Class 10 test series gives you chapter-wise and full-syllabus papers with detailed evaluation, so you know where you lose marks before the board exam.

ICAI charges a registration fee once for each level of the CA course and an exam fee every time you sit the exam. At an Indian centre, CA Foundation costs Rs 9,000 to register and Rs 1,500 per exam attempt. Intermediate costs Rs 18,000 to register, then Rs 1,500 for one group or Rs 2,700 for both. Final costs Rs 22,000 to register, then Rs 1,800 for one group or Rs 3,300 for both. Miss the normal form deadline and a Rs 600 late fee is added.

The registration fees are from ICAI's course FAQ. The exam fees are from ICAI's January 2027 fee chart and its notice for the September-November 2026 exams.

The January 2027 exams are for Foundation and Intermediate only. Forms are filed on the Self Service Portal from 3 to 16 November 2026, or from 17 to 19 November with the late fee. 20 to 22 November is the window to correct your exam city or medium. CA Final is not held in January; the next Final attempt is May 2027. Our January 2027 exam form guide has the filing steps.

CA exam fees for January 2027: Foundation and Inter

ICAI's fee chart for the January 2027 online forms shows the form fee as Nil, so the exam fee is all you pay:

• CA Foundation, Indian centre: Rs 1,500, or Rs 2,100 with the late fee
• CA Foundation, Kathmandu: Rs 2,200, or Rs 2,800 with the late fee
• CA Foundation, Bahrain or Dubai: US$325, or US$335 with the late fee
• CA Inter, Indian centre: Rs 1,500 for one group (Rs 2,100 late) and Rs 2,700 for both groups (Rs 3,300 late)
• CA Inter, Kathmandu: Rs 2,200 for one group and Rs 3,400 for both, plus Rs 600 if late
• CA Inter, Bahrain or Dubai: US$325 for one group and US$500 for both, plus US$10 if late

The late fee hurts most in India. Rs 600 adds 40% to a Rs 1,500 Foundation form and 22% to a both-group Inter form. At Bahrain or Dubai, the US$10 late fee adds about 3% to a US$325 form.

ICAI declared the CA Foundation September 2026 result on 6 November. If you are writing Foundation again in January, you pay only the Rs 1,500 exam fee, not the Rs 9,000 registration, as long as your registration is still valid.

CA Final exam fee

The latest Final fee is in ICAI's notice for the November 2026 exams, whose Group II papers are on 9, 11 and 13 November:

• Indian centre: Rs 1,800 for one group, Rs 3,300 for both groups
• Kathmandu: Rs 2,200 for one group, Rs 4,000 for both groups
• Bahrain or Dubai: US$325 for one group, US$550 for both groups

The late fee was the same Rs 600, or US$10 abroad. When ICAI announces the May 2027 exams, check the fee in that notice before you pay.

Is it cheaper to write both groups together?

Yes, at every centre. Comparing two single-group forms with one both-group form, from the two ICAI notices:

• CA Inter, India: Rs 3,000 against Rs 2,700, a saving of Rs 300
• CA Final, India: Rs 3,600 against Rs 3,300, a saving of Rs 300
• Kathmandu: Rs 1,000 saved at Inter (Rs 4,400 against Rs 3,400) and Rs 400 at Final (Rs 4,400 against Rs 4,000)
• Bahrain or Dubai: US$150 saved at Inter and US$100 at Final

Rs 300 is small next to the cost of losing an attempt. Decide on one group or both by how ready you are, not by the fee. Our post on CA Inter one group or both groups walks through that choice.

CA registration fees and how long they last

• Foundation: Rs 9,000. ICAI's FAQ says this includes the prospectus and the Foundation study material. You can register after passing Class 10 and take your first Foundation exam after Class 12. Registration is valid for 4 years from your first eligible attempt and cannot be revalidated.
• Intermediate: Rs 18,000 for both groups. ICAI's 2017 course fee chart split it into Rs 15,000 registration, a Rs 2,000 students' activities fee and Rs 1,000 for registration as an articled assistant; the current FAQ gives only the Rs 18,000 total. Registration is valid for 5 years and can be revalidated once, for 5 more years, for Rs 400.
• Final: Rs 22,000. Registration is valid for 10 years and can be revalidated every 10 years for Rs 500. The Self-Paced Online Modules are registered with the Final course, with no separate fee.

Graduates who join through the Direct Entry route skip Foundation and start with the Rs 18,000 Inter registration; see CA eligibility after graduation. For the Inter registration cut-off dates after Foundation, see our CA Inter registration guide.

You may have seen Rs 9,800 quoted for Foundation. That figure comes from ICAI's 2017 course fee chart, which adds a Rs 200 prospectus and two optional journal subscriptions of Rs 200 and Rs 400. ICAI's current FAQ gives Rs 9,000 with the prospectus included. For Inter, Rs 18,000 covers both groups; there is no Rs 33,000 fee.

Total cost of the CA course: Rs 56,500 in ICAI fees

This is Gradehunt's own arithmetic from the ICAI figures above. It assumes an Indian centre, a pass at the first attempt at each level, both groups written together and no late fee:

• Foundation: Rs 9,000 registration + Rs 1,500 exam = Rs 10,500
• Intermediate: Rs 18,000 + Rs 2,700 = Rs 20,700
• Final: Rs 22,000 + Rs 3,300 = Rs 25,300
• ICITSS, done before articleship: Rs 7,000 Orientation Course + Rs 6,500 IT Training = Rs 13,500
• Advanced ICITSS, done before Final: Rs 7,000 Management and Communication Skills + Rs 7,500 Advanced IT = Rs 14,500

Registration and exams come to Rs 56,500. Add both ICITSS courses and the total paid to ICAI is Rs 84,500. Registration is Rs 49,000 of the Rs 56,500, or 87%, while the first-attempt exam fees add up to only Rs 7,500. The Final level alone is 45% of the total.

So a failed attempt costs little in fees. Writing both Inter groups again costs Rs 2,700, less than 5% of the course fees. The real cost is the months until the next attempt. Our ICITSS guide covers when to book the two training courses.

Two more points for your budget. Articleship lasts 2 years under the current scheme, and the firm pays you a monthly stipend during it; see CA articleship stipend for the rates. This total also leaves out books beyond the ICAI study material, classes, travel to the exam centre and any late fees.

Practise before you pay for another attempt

A repeat exam form is cheap; a repeat attempt costs you months. Gradehunt's CA Foundation test series, CA Inter test series and CA Final test series start from Rs 199 per subject for full syllabus mock tests. You write each paper by hand and upload it, and it is checked within 48 hours of upload.

MSBSHSE has not released the subject-wise Maharashtra HSC time table 2027 yet. On 6 November 2026 the board's notices page has no Class 12 date sheet for February-March 2027. The board has announced the exam window, though: written papers from Monday 8 February to Tuesday 16 March 2027, and practical, grade, oral and internal assessment exams from Wednesday 20 January to Saturday 6 February 2027.

Both windows come from the board's press note dated 17 September 2026, signed by its Secretary, Dr Deepak Mali. The note calls them probable dates and says the detailed subject-wise time table will be put up separately on the board's website.

Is the Maharashtra HSC time table 2027 out?

Not yet. The newest exam notices on mahahsscboard.in, up to 5 November 2026, are about exam forms and private-candidate enrolment.

Last year the board announced the 2026 windows in a notice dated 13 October 2025 and put out the final subject-wise time table 18 days later, on 31 October 2025, which was 102 days before the first paper. This year the window came almost a month earlier, yet 50 days have passed without the paper-wise PDF. On last year's 102-day lead it would have appeared by about 29 October, so it is now behind the 2025 pattern. The board has not given a release date.

HSC 2027 vs 2026 exam dates: what moved

Set the two official notices side by side and the 2027 calendar turns out to be the 2026 calendar pulled a few days earlier, with the same length:

• Window announced: 13 October 2025 for the 2026 exams; 17 September 2026 for 2027.
• Practical, oral and internal exams: 23 January to 9 February 2026; 20 January to 6 February 2027. Both last 18 days; 2027 starts 3 days earlier.
• Written exams: 10 February to 18 March 2026, including the online IT and General Knowledge exams; 8 February to 16 March 2027. Both last 37 days; 2027 starts 2 days earlier.
• Subject-wise time table: 31 October 2025; not out on 6 November 2026.
• Hall tickets: released to colleges online from 12 January 2026; the 2027 date is not announced.
• Result: 2 May 2026 at 1 pm; the 2027 date is not announced.

Source: MSBSHSE notices dated 13 October 2025, 31 October 2025, 9 January 2026, 30 April 2026 and 17 September 2026, Gradehunt analysis.

The gap that matters is between practicals and theory. In 2026 the practicals ended on 9 February and English was the next morning. In 2027 the practicals end on Saturday 6 February and the written exams start on Monday 8 February, with only a Sunday in between. So treat 20 January, not 8 February, as the date by which your first full revision should be done. Counting from 6 November, that is 75 days away.

Which HSC paper came first in 2026, and when were the rest?

Until the 2027 PDF is out, the final 2026 time table is the best guide to the order. Morning papers ran from 11 am to 2 pm and afternoon papers from 3 pm to 6 pm. English opened the exams on Tuesday 10 February, Hindi came on 11 February, and Marathi and the other modern Indian languages on 12 February. Then the streams split:

• Science: Physics on 16 February, Chemistry on 18 February, Mathematics and Statistics on 21 February and Biology on 25 February. All four core papers fell inside 10 days, two to four days apart.
• Commerce: OCM on 14 February, Secretarial Practice on 17 February, Mathematics and Statistics on 21 February, Economics on 24 February and Book Keeping and Accountancy on 26 February. That is five papers in 13 days.
• Arts: Political Science on 18 February, Economics on 24 February, Psychology on 4 March, Geography on 7 March, History on 9 March and Sociology on 11 March, mostly in the afternoon slot.
• Vocational and online: bifocal Paper I on 6 March and Paper II on 10 March; the online Information Technology exam from 12 to 14 March and General Knowledge from 16 to 18 March.

Science and Commerce students had finished their main papers by 26 February, three weeks before the window closed, while Arts papers ran into the second week of March. If 2027 keeps that shape, Science and Commerce students need their full-syllabus practice done in January. The board has not said whether the 2027 order will match.

HSC 2027 exam form last date

Junior colleges fill Class 12 exam forms online on mahahsscboard.in. A board notice dated 30 October 2026 extended the regular-fee window to 30 November 2026, and colleges must hand fee receipts and pre-lists to their divisional board by 7 December. Because of the drought in the state, no late or super-late fee will be charged for the February-March 2027 exams, and the board says the dates will not be extended again.

The board asks colleges to take each student's signature on the pre-list after checking it against the general register. When you sign, check your name, your mother's name and your subjects.

When will HSC 2027 hall tickets be released?

Not announced. For 2026 the board opened hall tickets to junior colleges on mahahsscboard.in from 12 January 2026, three days after its 9 January notice. Colleges printed them, the principal stamped and signed each one, and the board told colleges not to charge students any fee for this. Errors in a name, mother's name or date of birth were corrected online through the college for a fee, and a faulty photo was fixed by pasting the student's photo on the hall ticket with the principal's stamp and signature.

How to tell if an HSC time table PDF is genuine

Every page of the 2026 time table carried a footnote: the printed time table that the school or junior college hands out before the exam is final, and copies on other websites should not be treated as valid. Check any 2027 PDF against the board's notices page and your college notice board before you plan around it.

In Class 10? The SSC papers have their own window, 15 February to 11 March 2027, set out in our Maharashtra SSC time table 2027 guide. For other boards, see board exam dates 2027 for all boards.

What to do in the 94 days before 8 February

• Finish the first revision of every subject before practicals start on 20 January.
• Write timed three-hour papers between mid-December and the start of practicals, beginning with English, which opened the 2026 exams.
• For a subject-by-subject plan, read how to prepare for HSC Class 12 Maharashtra Board exams.

Gradehunt's Maharashtra Board HSC test series has full-length papers that you write by hand and upload. Each answer sheet is checked within 48 hours of upload, with marks and remarks on every answer.

Yes, CA is tough, and ICAI's own results show how tough. In the May 2026 CA Final, 14.07% of students who wrote both groups passed. In the May 2026 Foundation exam, 20.09% passed, and in the September 2026 Intermediate exam, 13.21% cleared both groups. So most students who sit a CA exam do not pass it that attempt, but the reasons they fail are specific, and most of them can be fixed.

CA is hard because every paper has to cross 40 and each group has to cross 50 on the same attempt, in three-hour written papers. It is not hard because the concepts are beyond an ordinary student.

TL;DR

• Recent pass rates: Foundation May 2026 20.09%; Inter September 2026 both groups 13.21%; Final May 2026 both groups 14.07%.
• To pass you need 40% in every paper and 50% in the group's total, in one sitting.
• The course has three exam levels, 16 papers in all, and two years of practical training.
• Most marks are lost on presentation and time, not on concepts nobody could learn.
• Writing full papers by hand and getting them checked is the most direct fix.

How hard is CA, going by ICAI's pass rates?

These are the latest figures for each level:

• Foundation, May 2026: 90,217 appeared and 18,124 passed, 20.09%, as per ICAI's press release.
• Intermediate, September 2026: Group I 23.14%, Group II 18.92% and both groups 13.21%.
• Final, May 2026: Group I 12.00%, Group II 20.49% and both groups 14.07%, as reported from ICAI's data.

The rate moves from attempt to attempt. Final Group I fell from 22.38% in May 2025 to 12.00% in May 2026, so a single attempt's figure tells you less than the pattern. The pattern is clear enough: at every level, roughly four out of five students do not pass in a given attempt. Our post on the CA Inter September 2026 result has the group-wise detail and the next steps.

Across all three levels, recent pass rates sit between about 12% and 23%.

What does the CA course involve now?

ICAI's new scheme of education and training has applied since 1 July 2023. Here is the route a student takes after Class 12:

1. Foundation: 4 papers of 100 marks. Accounting and Business Laws are written papers; Quantitative Aptitude and Business Economics are objective, with negative marking.
2. Intermediate: 6 papers of 100 marks in two groups, each with 30 marks of MCQs and 70 marks of written answers.
3. Practical training (articleship): two years, which starts after you pass both groups of Intermediate and complete ICITSS.
4. Final: 6 papers, including Integrated Business Solutions, a four-hour open-book case study paper, plus four self-paced online modules.

Our post on the ICAI paper pattern sets out every paper. For the official scheme documents, see icai.org.

Sixteen exam papers and two years of articleship: a realistic timeline is four to five years after Class 12, longer if attempts are repeated.

Why do so many students fail CA exams?

Every paper has to cross 40

ICAI's pass rule is 40% in each paper and 50% in the group's total. A CA Inter student who scores 72, 66 and 38 in Group I has 176 out of 300, well above 150, and still fails the group because of the 38. A good total cannot rescue a weak paper.

Knowing the answer is not the same as writing it

The mistakes I see most in checked CA answer sheets are about writing, not knowledge. Working notes with no numbers, a Law answer that quotes the section and never applies it to the facts, an assumption used but not stated. Each costs a mark or two, and across six questions that is the gap between 38 and 42.

Three hours is tight

An Inter or Final paper has 100 marks in 180 minutes, about 1.8 minutes a mark. Students who have only read the material, and never written a full paper against the clock, often leave the last question half done.

Students fail on one weak paper, on presentation and on time far more often than on concepts.

Who finds CA easier?

A commerce background helps at Foundation, because accounting and business law are familiar. After that the advantage shrinks. Taxation, audit, financial reporting and costing at Inter level are new to almost everyone.

The students who find CA more manageable tend to share habits rather than talent. They write papers by hand from early on, they revise in cycles instead of reading once, and they pick one group when they are not ready for two. Our post on how to use ICAI's RTP, MTP and suggested answers shows how to practise with ICAI's own material.

Background helps at the start; writing practice and steady revision decide the later levels.

Is CA harder than CS or CMA?

The pass rules look alike. ICSI and ICMAI also ask for 40% in each paper and 50% in aggregate, as our CS Executive passing marks post explains. What makes CA heavier, in my view, is the number of numerical papers, the open-book IBS paper at Final, and two years of articleship before Final. Students who compare the three should look at the papers they would actually write, and treat headline pass rates as one input.

The same 40 and 50 rule applies across all three; CA has more numerical papers and a longer training period.

How can you make CA less tough?

1. Write one full paper by hand every week from the start of revision, in the 2 pm to 5 pm slot.
2. Get it checked by someone who knows how ICAI marks, and keep a list of the marks you lose.
3. Find your weakest paper early and work on it until it is safely above 40.
4. Revise each paper at least twice before the exam, from your own short notes.
5. Write one group if a paper is still unread with ten weeks to go.

Preparing for your CA exams? Practise with Gradehunt's CA Foundation test series, CA Inter test series or CA Final test series. You write each paper by hand and upload it, and an ex-examiner returns it within 48 hours with step-wise marks and comments, so you can see where your marks go. The full CA test series page lists every plan, and the first paper is checked free.

The CMA exam pattern under ICMAI's Syllabus 2022 has 20 papers across three levels, each worth 100 marks. Foundation is 4 MCQ papers on an OMR sheet with no negative marking. Intermediate and Final have 8 papers each in two groups, and each paper is a 3-hour written exam: Section A is usually 30 marks of MCQs and Section B is 70 marks of descriptive answers. You pass with 40% in every paper and 50% in aggregate.

Foundation tests speed on an OMR sheet; Intermediate and Final test how much correct, well-presented working you can write in three hours.

TL;DR

• Foundation: 4 papers of 50 MCQs, two papers per 2-hour session, offline OMR, no negative marking.
• Intermediate (Papers 5 to 12) and Final (Papers 13 to 20): two groups each, 3 hours per paper, pen and paper.
• Pass: 40% in each paper and 50% aggregate, group by group at Intermediate and Final.
• December 2026: Foundation on 13 December; Intermediate and Final from 10 to 17 December.

Overview of the CMA course: how many papers and marks?

The Institute of Cost Accountants of India (ICMAI) runs the CMA course in three levels. Syllabus 2022 has applied from the June 2023 term, and the paper list below follows ICMAI's CMA Syllabus 2022 page.

• CMA Foundation: 4 papers, 400 marks.
• CMA Intermediate: 8 papers in 2 groups, 800 marks.
• CMA Final: 8 papers in 2 groups, 800 marks.

Exams are held twice a year, in the June and December terms. That is 2,000 marks from the first Foundation paper to the Final elective.

What is the CMA Foundation exam pattern?

Foundation is the only fully objective level. ICMAI's December 2026 Foundation notice sets it out like this:

• Questions: 50 MCQs per paper at 2 marks each, so 100 marks a paper and 400 in all.
• Sessions: Papers 1 and 2 together from 10.00 am to 12.00 noon, then Papers 3 and 4 from 2.00 pm to 4.00 pm. Each session is 100 MCQs for 200 marks.
• Mode: offline, OMR-based, at an ICMAI centre, with no negative marking.
• Pass: 40% in each paper and 50% of the total. Exemptions do not apply at Foundation.

Foundation papers and section weights

• Paper 1, Fundamentals of Business Laws and Business Communication: laws 80%, communication 20%.
• Paper 2, Fundamentals of Financial and Cost Accounting: financial 70%, cost 30%.
• Paper 3, Fundamentals of Business Mathematics and Statistics: maths 40%, statistics 60%.
• Paper 4, Fundamentals of Business Economics and Management: economics 70%, management 30%.

The per-paper rule catches people out. Score 70, 72, 38 and 60 and your total is 240 out of 400, which is 60%, but you fail because Paper 3 is under 40.

All four December 2026 papers are on Sunday, 13 December, with the result due by 7 January 2027. A 2-hour session for 100 questions gives you 72 seconds a question.

What is the CMA Intermediate exam pattern?

Intermediate has eight papers in two groups, and you can write one group or both in a term.

• Group I: Paper 5 Business Laws and Ethics, Paper 6 Financial Accounting, Paper 7 Direct and Indirect Taxation, Paper 8 Cost Accounting.
• Group II: Paper 9 Operations Management and Strategic Management, Paper 10 Corporate Accounting and Auditing, Paper 11 Financial Management and Business Data Analytics, Paper 12 Management Accounting.

Key details of CMA Intermediate

• Duration: 3 hours per paper, offline at an ICMAI centre. You may answer in Hindi, but a script mixing English and Hindi can be cancelled.
• Format: Section A is one compulsory question of 15 MCQs at 2 marks (30 marks); Section B is 70 marks of descriptive questions. The June 2025 Paper 5 asked for Question 1 and any five of Questions 2 to 8.
• Pass a group: 40% in each paper and 50% aggregate of the group's non-exempted papers. Score 60% or more in a paper of a failed group and that paper is exempt for the next three terms.

Our post on CMA Inter passing marks and exemption rules works through the carry-forward cases with numbers.

What is the CMA Final exam pattern?

Final keeps the Intermediate structure: two groups, 3-hour papers of 100 marks, written offline.

• Group III: Paper 13 Corporate and Economic Laws, Paper 14 Strategic Financial Management, Paper 15 Direct Tax Laws and International Taxation, Paper 16 Strategic Cost Management.
• Group IV: Paper 17 Cost and Management Audit, Paper 18 Corporate Financial Reporting, Paper 19 Indirect Tax Laws and Practice, Paper 20 elective.

Paper 20 electives

• 20A: Strategic Performance Management and Business Valuation.
• 20B: Risk Management in Banking and Insurance.
• 20C: Entrepreneurship and Start Up.

You choose the elective once, when you enrol for Final.

Key details of CMA Final

• Format: most papers open with 30 marks of MCQs. The June 2025 Paper 13 built its 15 MCQs around a company case, then had Questions 2 to 8 of 14 marks each. That term's Paper 20C opened with 10 MCQs for 20 marks instead.
• Pass: the same 40% per paper and 50% group aggregate.

Final is eight 3-hour papers, including an elective fixed at enrolment, passed on the same 40/50 rule.

Major features of the CMA exam pattern

Is the split 30% objective and 70% descriptive everywhere?

No. Foundation is fully MCQ, and the 30/70 split fits most Intermediate and Final papers but not all. I check the latest ICMAI paper for each subject before advising a student; our CMA question papers and suggested answers page has them.

Is there negative marking?

ICMAI's Foundation notice says no. The June 2025 Intermediate and Final papers I looked at give no negative-marking instruction for Section A either, so attempt every MCQ.

When are the December 2026 exams?

Intermediate and Final run from 10 to 17 December 2026, with each group's papers on alternate dates. Final is from 10.00 am to 1.00 pm and Intermediate from 2.00 pm to 5.00 pm, as per ICMAI's December 2026 Intermediate and Final time table. Results are due by 5 February 2027. Our CMA Inter and Final December time table post has the dates paper by paper.

Tips to prepare for the CMA exam pattern

1. Plan revision by section weight. ICMAI gives the weight of every section in the syllabus for each paper, and our CMA Inter syllabus guide lists them.
2. Practise Section A daily. Thirty marks of MCQs need no long working, so steady practice pays back fast.
3. Write full 3-hour papers, along with chapter questions. ICMAI's Cost Accounting paper says working notes must form part of the answer.
4. For Foundation, time yourself on 100 MCQs in 2 hours on an OMR-style sheet.

The marks I see lost most often in checked copies are in Section B, where a correct figure arrives without the working notes that carry step marks.

Gradehunt's CMA test series lets you write ICMAI-pattern papers by hand and upload them. Ex-examiners check them within 48 hours with step-wise marks and comments, the first paper is checked free, and mentorship plans are available. Gradehunt has checked more than 6,000 answer sheets.

The Chartered Accountancy (CA) Final examination is the last step in the journey to becoming a qualified Chartered Accountant in India. Conducted by the Institute of Chartered Accountants of India (ICAI), this examination is crucial for aspiring CAs, as it tests their knowledge and expertise in various areas of accounting, finance, and taxation. In this blog, we will delve into the structure of the CA Final examination, including its groups, subjects, and some tips for effective preparation.

Preparing for CA Final? Practise with our CA Final test series for chapter-wise and full syllabus mock tests with detailed evaluation.

The Certified Management Accountant (CMA) course is a globally recognized professional certification that focuses on financial management and strategic management. Offered by the Institute of Management Accountants (IMA) in the USA and the Institute of Cost Accountants of India (ICAI) in India, this certification is ideal for professionals looking to advance their careers in accounting, finance, and business leadership

Weighing up both courses? Compare Gradehunt's CA test series and CMA test series to see how each exam is tested.

When choosing a career among the different routes available in India, Chartered Accountancy (CA) is still one of the best-respected and best-paid professions. For newcomers in the field and especially in Mumbai, which is one of the financial capitals of the country, a CA salary is one of the biggest draws. In this article, we will discuss what to expect in terms of a salary for a CA fresher in Mumbai, factors affecting their salary, and what they can expect for advancement.

Preparing for CA Final? Practise with our CA Final test series for chapter-wise and full syllabus mock tests with detailed evaluation.

So you're considering the option of becoming a Chartered Accountant? Well done! But how long is this going to take? Well, that's going to depend. It's a long journey, and there are lots of roads to travel! Becoming a Chartered Accountant is not easy, but it's one of the best and most rewarding career paths if you're interested in accounting, finance, and business management.

Preparing for your CA exams? Practise with Gradehunt's CA Foundation test series, CA Inter test series or CA Final test series, all as per the latest ICAI pattern.

Let me break it down so you know what you're in for!

The Institute of Company Secretaries of India (ICSI) conducts the Company Secretary (CS) exams, a rigorous yet rewarding journey that leads to a prestigious career in corporate governance and legal compliance. This blog post provides a comprehensive guide to the exam patterns, offering valuable insights and preparation strategies to help you succeed. We'll keep December 2026, June 2027, and the sessions that follow in mind as we explore the nuances of each level.

Preparing for CS exams? Practise with our CS Executive test series or CS Professional test series, designed as per the latest ICSI pattern. If you want to practise on this pattern before the exam, a CS test series lets you write full papers and get them checked.

CA Articleship is the part of the CA journey where theory meets trauma, and you realise real life doesn’t come with suggested answers.

Preparing for your CA exams? Practise with Gradehunt's CA Foundation test series, CA Inter test series or CA Final test series, all as per the latest ICAI pattern.

You start with a shiny backpack, a few pens, and dreams of working on big audits, only to find yourself labelling files in a freezing office while silently questioning all your life choices.

The CA Foundation is one of the entry-level courses which is required by those who wish to become Chartered Accountants in India. ICAI conducts this test and it is based on such subjects as accounting, business laws, mathematics, and economics among other relevant topics. Proper preparation entails proper assessment of the type of information that is valuable in coming up with the examination, appropriate and effective study techniques, and the actual practice.

Preparing for CA Foundation? Practise with our CA Foundation test series for chapter-wise and full syllabus mock tests with detailed evaluation.

The students who are going to appear for January 2027, May 2027, and September 2027 attempt can now revise their syllabus and pattern with the help of new material of ICAI. This blog will help the students to know where they can get the official ICAI CA Foundation study material, how to download it and how to prepare from it properly. ICAI updates its modules by edition, so always check the edition note on the module cover against the attempt you are writing before you start studying from it.

ICAI does not cap the number of attempts at any CA level. What runs out is your registration. Foundation registration lasts 4 years from your first eligible attempt and cannot be revalidated. Intermediate registration lasts 5 years and can be revalidated once for another 5. Final registration lasts 10 years and can be revalidated every 10 years. These rules come from ICAI's FAQs on the New Scheme of Education and Training.

If you read somewhere that CA Foundation allows six attempts or CA Final allows nine, that is out of date. Under the new scheme the limit is time, not a count.

Quick answer

• CA Foundation: valid 4 years from your first eligible attempt, no revalidation. With exams in January, May and September, that is up to 12 sittings.
• CA Intermediate: valid 5 years from registration, revalidated once for 5 more years (fee ₹400).
• CA Final: valid 10 years from registration, revalidated every 10 years (fee ₹500).
• Passing needs at least 40% in each paper and 50% in the aggregate, in one sitting.

Is there a limit on CA attempts?

No. ICAI sets a validity period for each registration and lets you write as many sittings as fall inside it. The number of chances you get therefore depends on how often the exam is held and when you start counting.

This matters most at Foundation, because that is the only level where the clock cannot be reset by paying a revalidation fee.

How many attempts do you get in CA Foundation?

ICAI holds the Foundation exam three times a year, in January, May and September. Your registration is valid for 4 years from your first eligible attempt, so you can sit up to 12 times before it lapses. Revalidation is not allowed at Foundation.

Your first eligible attempt depends on when you register. You must be registered at least four months before the first day of the exam month: by 1 January for May, by 1 May for September and by 1 September for January. If you registered while still in Class 11 or 12, your first attempt comes after your Class 12 board exam.

To pass, you need at least 40% in each of the four papers and 50% in the aggregate of all four, in the same sitting. There is no paper-wise exemption at Foundation, so a single low paper means writing all four again.

How many attempts do you get in CA Intermediate?

Intermediate exams are also held in January, May and September. Your registration is valid for 5 years from the date you register for Intermediate, which covers up to 15 sittings. You can revalidate once, for another 5 years, by paying ₹400.

You must be registered for at least eight months before the first day of the exam month. That applies to students coming through Foundation and to graduates on the Direct Entry route, who register provisionally and become eligible once their degree result and the eight months are both complete.

How exemptions change the count

If you write all the papers of a group and fail, but score 60% or more in a paper, ICAI exempts you from that paper for the next three exams. In those exams you need 40% in each remaining paper and 50% in the aggregate of the whole group, with the exempted paper counted.

If the three exams pass without clearing the group, you can keep the exemption permanently, but then you need 50% in each remaining paper instead of 40%. That is a harder bar, so try to clear the group inside the three exams.

How many attempts do you get in CA Final?

Final registration is valid for 10 years from the date you register for Final, and you can revalidate it every 10 years for ₹500. In practice no student runs out of Final attempts. The same 60% exemption rule applies at Final, for the next three exams and then on the permanent-exemption terms.

The November 2026 Final papers end on 13 November, so the next Final sittings are May 2027 and November 2027.

The real constraint at Final is not registration but articleship and the self-paced modules, which you must complete before you become eligible. Plan those first and the attempts will look after themselves.

What happens if your registration expires?

• Foundation: revalidation is not permitted, so you would have to register again as a new student.
• Intermediate: you can revalidate once on ICAI's self-service portal. After the second 5 years, the registration cannot be extended again.
• Final: you can revalidate every 10 years.

Check your registration date and validity on the ICAI self-service portal before you fill an exam form, especially if you took a long break.

How do you avoid using up attempts?

1. Write full papers before the real exam. Most repeat attempts come from running out of time or losing presentation marks, not from chapters you never studied.
2. At Inter and Final, look at your mock scores paper by paper. One paper under 40 fails the group however good the rest are.
3. Write one group first if your mocks are not above 40 in every paper of both groups.
4. Get your answer sheets checked by someone who marks the way ICAI does, and keep a list of the mistakes they find.

Gradehunt's CA test series gives you ICAI-pattern papers for Foundation, Inter and Final. You write them by hand and upload them, and ex-examiners check them within 48 hours of upload with marks and remarks on every answer. Your first paper is checked free.

Secretarial Practice is cool. Company laws, documents, finance. It’s like being a business pro. But those details? They can trip you up. Want to ace it? Past year papers are your best bet. They show the exam’s flow. Shares, dividends, correspondence. You’ll spot the pattern. No surprises on test day. Practice makes it stick. You’ll see what’s key. Company meetings, secretarial duties. It’s all there. Plus, you’ll get time management down. That’s huge.

Practising past papers is the best way to use this syllabus. Gradehunt’s Maharashtra Board HSC test series gives you chapter-wise and full-syllabus papers with detailed evaluation, so you know where you lose marks before the board exam. Planning a commerce career after Class 12? Many students start with CA: see our CA Foundation test series and the CA course guide for after 12th.

OCM is pretty dope. Organization, commerce, management. It’s like running a business. But those case studies? They can mess you up. Want to score big? Past year papers are your go-to. They show the exam’s vibe. Marketing, finance, planning. You’ll spot the pattern. No shocks on test day. Practice makes it click. You’ll see what’s important. Business principles, management functions. It’s all there. Plus, you’ll master time management. That’s key.

Practising past papers is the best way to use this syllabus. Gradehunt’s Maharashtra Board HSC test series gives you chapter-wise and full-syllabus papers with detailed evaluation, so you know where you lose marks before the board exam. Planning a commerce career after Class 12? Many students start with CA: see our CA Foundation test series and the CA course guide for after 12th.

Economics is super cool. Markets, policies, graphs. It’s real-world stuff. But those curves? They can trip you up. Want to ace it? Past year papers are your secret weapon. They show the exam’s flow. Micro, macro, stats. You’ll spot the pattern. No surprises on test day. Practice makes it stick. You’ll see what’s key. Demand, supply, national income. It’s all there. Plus, you’ll get time management down. That’s huge.

Practising past papers is the best way to use this syllabus. Gradehunt’s Maharashtra Board HSC test series gives you chapter-wise and full-syllabus papers with detailed evaluation, so you know where you lose marks before the board exam. Planning a commerce career after Class 12? Many students start with CA: see our CA Foundation test series and the CA course guide for after 12th.

Bookkeeping and Accountancy are hardcore. Journals, ledgers, balance sheets. Numbers everywhere. Want to score big? Past year papers are your go-to. They show the exam’s vibe. Partnerships, company accounts. You’ll spot the pattern. No shocks on test day. Practice makes it click. You’ll see what’s important. Trial balance, final accounts. It’s all there. Plus, you’ll master time management. That’s key.

Practising past papers is the best way to use this syllabus. Gradehunt’s Maharashtra Board HSC test series gives you chapter-wise and full-syllabus papers with detailed evaluation, so you know where you lose marks before the board exam. Planning a commerce career after Class 12? Many students start with CA: see our CA Foundation test series and the CA course guide for after 12th.