CA Exam Guidelines for January 2027: ICAI Exam-Day Rules for Foundation and Inter

ICAI's January 2027 guidance notes already fix most exam-day rules for CA Foundation (3 to 9 January) and CA Inter (2 to 12 January). Reading time starts at 1.45 PM, except in Foundation Papers 3 and 4. The calculator may have up to 6 functions, 12 digits and two memories. No phone may enter the hall, even switched off. Foundation entry opens at 1.15 PM, late entry is allowed for 15 minutes, and nobody leaves early.

Carrying a switched-off phone into the hall counts as unfair means, so the phone stays outside.

TL;DR

• Papers start at 2 PM IST; no reading time in Foundation Papers 3 and 4.
• Calculator: 6 functions, 12 digits, two memories.
• A phone in the hall, even switched off, is unfair means.
• City or medium changes only on 20 to 22 November 2026.

What are the CA January 2027 exam timings and reading time?

ICAI's Foundation guidance note and Inter guidance note set these. Papers run 2 to 5 PM with reading time from 1.45 PM unless noted.

• Sat 2 Jan: Inter Paper 1, Advanced Accounting.
• Sun 3 Jan: Foundation Paper 1, Accounting.
• Mon 4 Jan: Inter Paper 2, Corporate and Other Laws.
• Tue 5 Jan: Foundation Paper 2, Business Laws.
• Wed 6 Jan: Inter Paper 3, Taxation, in two books: A for Income-tax Law, B for GST.
• Thu 7 Jan: Foundation Paper 3, Quantitative Aptitude, 2 to 4 PM, OMR sheet, no reading time.
• Fri 8 Jan: Inter Paper 4, Cost and Management Accounting.
• Sat 9 Jan: Foundation Paper 4, Business Economics, 2 to 4 PM, OMR sheet, no reading time.
• Sun 10 Jan: Inter Paper 5, Auditing and Ethics.
• Tue 12 Jan: Inter Paper 6, FM and SM, in two books: A for FM, B for SM.

Overseas centres and holidays

Local starts in the schedule announcement: 12.30 PM Dubai, 11.30 AM Bahrain, 2.15 PM Kathmandu. A public holiday changes nothing.

Group-wise lists: our CA Inter January 2027 date sheet and CA Foundation January 2027 exam dates.

Every paper begins at 2 PM IST; only Foundation Papers 3 and 4 skip reading time.

When should you reach the exam centre?

CA Foundation: entry from 1.15 PM

Entry opens at 1.15 PM for all four papers, late entry closes at 2.15 PM (15 minutes after the start), and there is no early exit.

CA Inter: wait for the admit card

The Inter note gives no entry or exit time; the admit card instructions will. My advice, not an ICAI rule: be at the gate by 1.15 PM anyway.

Plan for 1.15 PM at either level.

What can you carry into the CA exam hall, and what is barred?

• Printed admit card: yes. ICAI sends no physical copy.
• Calculator: yes, within the spec below.
• Pens: yes, black or blue ball point for the roll-number circles.
• HB pencil: yes, for MCQ and OMR circles.
• Mobile phone: no, even switched off.
• Smart watch: no. The notes bar electronic gadgets, and I read a smart watch as one.
• Analogue watch: not in the notes; check the admit card.
• Tobacco, betel or intoxicants: prohibited.
• Photo ID: the notes list no accepted IDs; the admit card instructions will.

Is there a dress code?

No. Neither January 2027 guidance note sets one.

Admit card, ID, calculator, pens and pencil go in; the phone does not.

Which calculator is allowed in CA Foundation and Inter?

A battery-operated calculator with up to 6 functions, 12 digits and two memories. Scientific models are barred, and extra features count as unfair means. Check yours:

1. Count the operation keys. A sin, log or power key means scientific.
2. Check the display: 12 digits at most.
3. Check the memory keys; if unsure what GT stores, buy a plainer model.
4. Pack a spare battery.

Six functions, 12 digits, two memories, and nothing more.

What are the answer book rules for January 2027?

ICAI's January 2027 specimen link returned an error on 13 November 2026, so these rules come from the 2022 copies on its specimen answer books page.

CA Inter answer book cover

• Roll number in figures and words, on the cover only. Writing it elsewhere, or a symbol such as "OM" or "786", is unfair means.
• MCQ circles (30 marks) in HB pencil only, plus the MCQ Booklet Serial No.
• The paper's barcode sticker from the attendance sheet, and no rough work on the OMR cover.
• A fresh page for each answer; blank pages crossed out.

In copies I check, the common slip is a new question started mid-page. In our evaluators' experience presentation is worth 10 to 12 marks a paper.

Paper 3 and Paper 6: two books

Taxation and FM-SM each count as one paper, but Sections A and B go in separate books. ICAI's specimen says answers in the wrong book will not be valued.

Foundation OMR sheet and medium

In Papers 3 and 4, a wrong answer costs 1/4 mark and more than one darkened circle counts as wrong. The sheet is in English only. In Inter, an answer outside your chosen medium gets no credit, though Hindi-medium candidates may write figures and technical terms in English.

Cover, book and medium rules cost marks however well you know the answer.

Can you change your exam city or medium for January 2027?

Only in the free online correction window, 10 AM on 20 November to 11.59 PM on 22 November 2026 (group too, for Inter). Foundation candidates get one request; nobody gets a change afterwards.

In 19 cities, including Mumbai and Bengaluru, ICAI allots centres by zone and may shift you to another zone if seats run short. Fees and form dates are in our CA January 2027 exam form post.

City and medium lock at 11.59 PM on 22 November.

What has ICAI not published yet for January 2027?

As on 13 November 2026, ICAI had not published:

• The admit card and Instructions to Examinees, hosted generally 14 days before the exams: about 19 December for Inter and 20 December for Foundation (my estimate).
• The Inter reporting time, accepted ID list and any watch rule, expected in those instructions.
• January 2027 specimen answer books.

Provisional Foundation candidates must upload their Class 12 admit card or marksheet on SSP by 1 December 2026, or get no admit card.

The admit card will settle the open points.

CA January 2027 exam-day checklist

• 20 to 22 Nov: correct city, medium or group.
• By 1 Dec: provisional Foundation candidates upload the Class 12 document.
• Admit card day: check name, roll number, centre, medium and group; print it.
• Night before: pack admit card, ID, calculator, pens, HB pencil; hand over your phone.
• Exam day: gate by 1.15 PM.
• At the desk: barcode sticker, roll number, booklet number.
• 1.45 PM (not Foundation Papers 3 and 4): read, and pick your question order.
• During the paper: right A or B book; MCQ circles in pencil.
• Last 10 minutes: cross out blank pages, recheck OMR circles.
• Foundation: no early exit; recheck instead.

The first three steps fall before 2 January.

What happens after the last paper?

A representation on an out-of-syllabus or ambiguous question goes to [email protected], in ICAI's format, within a week of the last paper: about 16 January 2027 for Foundation and 19 January for Inter, by my count.

ICAI expects Inter results in February or March 2027 and Foundation results in March 2027, on caresults.icai.org (the Foundation note also names icai.nic.in).

There is no revaluation. Verification costs Rs 50 per paper, and a certified copy of your answer book Rs 100 per paper.

One week for feedback; Rs 50 verification or Rs 100 for a copy after results.

Sit a full paper in three hours under these rules and upload it to the Gradehunt CA Inter test series; ex-examiners check it within 48 hours of upload. Full Syllabus Mock Tests start from Rs 199 per subject, and your first paper is checked free.