CA Foundation test series

CA Exam Fees 2027: ICAI Fee Structure for Foundation, Inter and Final

ICAI fees for CA Foundation, Inter and Final: registration Rs 9,000 to Rs 22,000, exam fee Rs 1,500 to Rs 3,300, Rs 600 late fee and the Rs 56,500 total.

Updated 6 Nov 2026

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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.

CA Foundation test series

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CA Foundation fees

CA Foundation is the first level. You can register after passing Class 10 and take the exam after Class 12. Rupee fees are for Indian centres. US$ exam fees are ICAI's fees for the Bahrain and Dubai centres; US$ registration fees are from ICAI's 2017 course fee chart for foreign students. The total below is Gradehunt's arithmetic: registration plus one exam attempt.

Particulars For Indian Students (INR)Foreign students / Bahrain and Dubai centres (USD)

Registration Fee

₹9,000

$700

Examination Fee

₹1,500

$325

Journal Membership (optional)

₹200

$20

Late fee (exam form filed after the normal last date)

₹600

$10

Total: registration + one exam attempt (no journal, no late fee)

₹10,500

$1,025

Fees from ICAI's course FAQ and January 2027 fee chart; the optional journal and US$ registration figures are from ICAI's 2017 course fee chart.

CA Intermediate Fees

After clearing the Foundation level, students can register for the CA Intermediate course. The fee structure is divided based on whether students choose to appear for one group or both:

Particulars For Indian Students (INR)Foreign students / Bahrain and Dubai centres (USD)

Registration Fee (Both Groups)

₹18,000

$1,000

Examination Fee (Single Group)

₹1,500

$325

Examination Fee (Both Groups)

₹2,700

$500

Late fee (exam form filed after the normal last date)

₹600

$10

Total: registration + one attempt, both groups (no late fee)

₹20,700

$1,500

Practical training (articleship) under the current scheme lasts 2 years and starts after you pass both Inter groups and complete ICITSS.

CA Final Fees

The final stage of the CA course is the CA Final examination. The fee structure is as follows:

ParticularsFor Indian Students (INR)Foreign students / Bahrain and Dubai centres (USD)

Registration Fee

₹22,000

$1,100

Examination Fee (Single Group)

₹1,800

$325

Examination Fee (Both Groups)

₹3,300

$550

Total: registration + one attempt, both groups (no late fee)

₹25,300

$1,650

To write CA Final you must be registered for Final, meet ICAI's practical training requirement, complete Advanced ICITSS and pass all 4 Self-Paced Online Modules.

Updates to this page

  • 6 November 2026: all fees checked against ICAI's January 2027 fee chart, its September-November 2026 exam notice and the ICAI course FAQ. Corrected the Intermediate registration fee (Rs 18,000 for both groups, not Rs 33,000), removed the Rs 200 online form fee (ICAI lists it as Nil) and the separate Rs 2,000 articleship fee, and fixed the level totals. Added January 2027 fees by centre, the late fee, registration validity and revalidation fees, the saving from writing both groups together, and a full-course total of Rs 56,500 (Rs 84,500 with ICITSS). Removed the unsourced cost ranges and the old Rs 85,300 total, and corrected the table notes: articleship lasts 2 years, not 3.

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Frequently Asked Questions

Q1.What is the CA exam fee for January 2027?

Ans.

At an Indian centre, ICAI's fee chart lists Rs 1,500 for CA Foundation, Rs 1,500 for one CA Inter group and Rs 2,700 for both groups. There is no separate form fee. Forms filed from 17 to 19 November 2026 carry a Rs 600 late fee. CA Final is not part of the January 2027 exams.

Q2.What is the total fee for the CA course?

Ans.

By our calculation from ICAI's figures, registration plus one attempt at each level comes to Rs 56,500: Rs 10,500 for Foundation, Rs 20,700 for Intermediate and Rs 25,300 for Final, at an Indian centre with both groups written together. With ICITSS (Rs 13,500) and Advanced ICITSS (Rs 14,500) it is Rs 84,500.

Q3.What is the CA Foundation registration fee?

Ans.

Rs 9,000, paid when you register. ICAI's FAQ says it includes the prospectus and the Foundation study material. Registration is valid for 4 years from your first eligible attempt and cannot be revalidated.

Q4.What is the CA Final exam fee?

Ans.

In ICAI's notice for the November 2026 exams, the Final fee at an Indian centre is Rs 1,800 for one group and Rs 3,300 for both. Kathmandu is Rs 2,200 or Rs 4,000, and Bahrain or Dubai US$325 or US$550. The next Final attempt is May 2027.

Q5.What is the CA Inter registration fee for both groups?

Ans.

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. It is valid for 5 years and can be revalidated once for Rs 400.

Q6.Do I pay the registration fee again if I fail a CA exam?

Ans.

No. While your registration is valid you pay only the exam fee for each attempt, for example Rs 1,500 for Foundation or Rs 2,700 for both Inter groups at an Indian centre. Inter registration can be revalidated once for Rs 400 and Final registration every 10 years for Rs 500.

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