The Institute of Chartered Accountants of India (ICAI) has announced the schedule for the May 2025 examinations for Foundation, Intermediate, Final, and International Taxation – Assessment Test (INTT-AT). Exams will be conducted across multiple Indian and international cities from May 2 to May 21, 2025, excluding May 12 due to Buddha Purnima. The exam timings vary by course and paper, with most scheduled from 2 PM to 5 PM (IST). Candidates must apply online through the Self Service Portal (SSP) starting March 1, 2025. The last dates for application submissions are March 14 (without late fees) and March 17 (with late fees). The correction window for changes in examination city or medium will be open from March 18 to March 20, 2025. Examination fees vary by course and center location, with provisions for Hindi as the medium of instruction for most courses except INTT-AT, which will be conducted in English only. For full details on the schedule, centers, and application process, candidates should refer to ICAI’s official website.
Institute of Chartered Accountants of India
Examination Department
The Institute of Chartered Accountants of India
13th January 2025
IMPORTANT ANNOUNCEMENT
No. 13-CA (EXAM)/MAY/2025: In pursuance of Regulation 22 of the Chartered Accountants Regulations, 1988, the Council of the Institute of Chartered Accountants of India is pleased to announce that the next Chartered Accountants Foundation, Intermediate and Final Examinations will be held on the dates and places which are given below provided that sufficient number of candidates offer themselves to appear from each of the below mentioned places.
Similarly, Examination in Post Qualification Course under Regulation 204, viz.: International Taxation – Assessment Test (INTT – AT) (which is open to the members of the Institute) will be held on the dates and places (centres in India only) which are given below provided that sufficient number of candidates offer themselves to appear from each of the below mentioned places.
FOUNDATION COURSE EXAMINATION
[As per syllabus contained in the scheme notified by the Council under Regulation 25 F of the Chartered Accountants Regulations, 1988.]
| 15th, 17th, 19th & 21st May 2025 |
INTERMEDIATE COURSE EXAMINATION
[As per syllabus contained in the scheme notified by the Council under Regulation 28 F of the Chartered Accountants Regulations, 1988.]
| Group -I: 3rd, 5th & 7th May 2025 |
| Group -II: 9th, 11th & 14th May 2025 |
FINAL EXAMINATION
[As per syllabus contained in the scheme notified by the Council under Regulation 31 of the Chartered Accountants Regulations, 1988.]
| Group-I: 2nd, 4th & 6th May 2025 |
| Group-II: 8th, 10th & 13th May 2025 |
MEMBERS’ EXAMINATION
INTERNATIONAL TAXATION – ASSESSMENT TEST (INTT – AT)
| 10th & 13th May 2025 |
No examination is scheduled on 12th May 2025 (Monday) on account of Budha Purnima, being a compulsory (gazetted) Central Government holiday as per F. No. 12/2/2023-JCA dated 9.07.2024 issued by Ministry of Personnel, Public Grievance and Pensions, Government of India.
It may be emphasized that there would be no change in the examination schedule in the event of any day of the examination schedule being declared a Public Holiday by the Central Government or any State Government / Local Bodies.
Paper(s) 3 & 4 of Foundation Examination are of 2 hours duration. Similarly, Paper – 6 of Final Examination and all papers of International Taxation – Assessment Test are of 4 hours duration. However, all other examinations are of 3 hours duration, and the examination wise timing(s) are given below:
| Examination | Paper(s) | Exam. Timings (IST) | Duration |
| Foundation | Paper 1 & 2 | 2 PM to 5 PM | 3 Hours |
| Paper 3 & 4* | 2 PM to 4 PM | 2 Hours | |
| Intermediate | All Papers | 2 PM to 5 PM | 3 Hours |
| Final | Paper 1 to 5 | 2 PM to 5 PM | 3 Hours |
| Paper 6 | 2 PM to 6 PM | 4 Hours | |
| Post Qualification Course Examination i.e., International Taxation (INTT – AT) | ALL | 2 PM to 6 PM | 4 Hours |
*In Paper 3 and 4 of Foundation Examination and all papers of Post Qualification Course Examination there will not be any advance reading time, whereas in all other papers / exams mentioned above, an advance reading time of 15 minutes will be given from 1.45 PM (IST) to 2 PM (IST).
Further, in case of composite papers having both MCQs based & Descriptive Question Papers, seal of MCQs based Question Paper shall be opened at 2 PM (IST), in other words there will be no advance reading time for MCQs based Question Papers.
3. PLACES OF EXAMINATION CITIES:
The Chartered Accountants Examinations, May 2025 will be held in the following Indian cities:
| Name of the State |
(No. of Cities) |
Name of the Examination City |
| Andaman and Nicobar Islands | 1 | Port Blair |
| Andhra Pradesh | 14 | Anantapur, Eluru, Guntur, Kadapa, Kakinada, Kurnool, Nellore, Ongole, Rajamahendravaram, Srikakulam, Tirupati, Vijayawada, Visakhapatnam and Vizianagaram |
| Assam | 5 | Dibrugarh, Guwahati, Jorhat, Silchar and Tinsukia |
| Bihar | 12 | Begusarai, Bhagalpur, Darbhanga, Gaya, Madhubani, Motihari, Muzaffarpur, Patna, Purnea, Samastipur, Sitamarhi and Siwan |
| Chattisgarh | 6 | Bilaspur, Durg, Korba, Raigarh, Raipur and Rajnandgaon |
| Chandigarh | 1 | Chandigarh |
| Delhi / New Delhi | 1 | Delhi / New Delhi |
| Goa | 2 | Mapusa and Margao |
| Gujarat | 23 | Ahmedabad, Anand, Bharuch, Bhavnagar, Bhuj, Gandhidham, Gandhinagar, Himatnagar, Jamnagar, Junagadh, Mehsana, Morbi, Nadiad, Navsari, Palanpur, Patan, Porbandar, Rajkot, Surat, Surendranagar, Vadodara, Valsad and Vapi |
| Haryana | 18 | Ambala, Bahadurgarh, Bhiwani, Faridabad, Fatehabad, Gurgaon (Gurugram), Hisar, Jind, Kaithal, Karnal, Kurukshetra, Narnaul, Panipat, Rewari, Rohtak, Sirsa, Sonepat and Yamuna Nagar |
| Himachal Pradesh | 1 | Shimla |
| Jammu & Kashmir | 2 | Jammu and Srinagar |
| Jharkhand | 7 | Bokaro Steel City, Deoghar, Dhanbad, Hazaribagh, Jamshedpur, Ramgarh and Ranchi |
| Karnataka | 23 | Bagalkot, Belgaum, Bellary, Bengaluru, Chikkaballapur, Chitradurga, Davangere, Gadag, Hassan, Haveri, Hubli, Kalaburgi (Gulbarga), Kolar, Koppal, Mandya, Mangalore, Mysore, Raichur, Shimoga, Sirsi, Tumakuru, Udupi and Vijayapura |
| Kerala | 14 | Adoor, Alappuzha, Ernakulam, Idukki, Kalpetta, Kannur, Kasaragod, Kollam (Quilon), Kottayam, Kozhikode, Malappuram, Palakkad, Thiruvananthapuram and Thrissur |
| Madhya Pradesh | 16 | Bhopal, Burhanpur, Chhatarpur, Chhindwara, Gwalior, Indore, Jabalpur, Katni, Khandwa, Mandsaur, Neemuch, Ratlam, Rewa, Sagar, Satna and Ujjain |
| Maharashtra | 36 | Ahmednagar, Akola, Amravati, Aurangabad, Badlapur, Beed, Bhiwandi, Khamgaon (Buldhana), Chandrapur, Dhule, Gondia, Ichalkaranji, Jalgaon, Jalna, Kolhapur, Latur, Mumbai, Nagpur, Nanded, Nandurbar, Nashik, Navi Mumbai, Palghar, Panvel, Parbhani, Pimpri-Chinchwad, Pune, Ratnagiri, Sangli, Satara, Sindhudurg, Solapur, Thane, Vasai, Wardha and Yavatmal |
| Manipur | 1 | Imphal |
| Meghalaya | 1 | Shillong |
| Mizoram | 1 | Aizawal |
| Nagaland | 1 | Dimapur |
| Odisha | 10 | Balangir, Balasore, Berhampur (Brahmapur), Bhubaneswar, Cuttack, Jharsuguda, Puri, Rayagada, Rourkela and Sambalpur |
| Puducherry | 1 | Puducherry |
| Punjab | 8 | Amritsar, Bathinda, Jalandhar, Ludhiana, Mandi Gobindgarh, Pathankot, Patiala and Sangrur |
| Rajasthan | 23 | Ajmer, Alwar, Balotra, Banswara, Beawar, Bharatpur, Bhilwara, Bikaner, Bundi, Chittorgarh, Churu, Jaipur, Jhunjhunu, Jodhpur, Kishangarh, Kota, Nagaur, Pali – Marwar, Rajsamand, Sikar, Sirohi, Sri Ganganagar and Udaipur |
| Sikkim | 1 | Gangtok |
| Tamil Nadu | 28 | Chennai, Coimbatore, Cuddalore, Dharmapuri, Dindigul, Erode, Hosur, Kancheepuram, Karaikudi, Karur, Kumbakonam, Madurai, Nagapattinam, Nagercoil, Namakkal, Pudukkottai, Salem, Sivakasi, Thanjavur, Theni, Tiruchirapalli, Tirunelveli, Tirupur, Tiruvallur, Tiruvannamalai, Tuticorin, Vellore and Villupuram |
| Telangana | 8 | Adilabad, Hyderabad, Karimnagar, Khammam, Mahabubnagar, Nalgonda, Nizamabad and Warangal |
| Tripura | 1 | Agartala |
| Uttar Pradesh |
19 | Agra, Aligarh, Allahabad (Prayagraj), Bareilly, Bulandshahr, Firozabad, Ghaziabad, Gorakhpur, Hapur, Jhansi, Kanpur, Lucknow, Mathura, Meerut, Moradabad, Muzaffarnagar, Noida, Saharanpur and Varanasi |
| Uttarakhand | 4 | Dehradun, Haldwani, Haridwar and Kashipur |
| West Bengal | 7 | Asansol, Durgapur, Hooghly, Kharagpur, Kolkata, Raniganj and Siliguri |
PLACES OF EXAMINATION CITIES OVERSEAS:
[FOR FOUNDATION, INTERMEDIATE AND FINAL EXAMINATIONS ONLY]
The May 2025 Examinations will also be held at 9 (Nine) overseas examination cities, namely:
| Overseas | Abu Dhabi, Bahrain, Thimpu (Bhutan), Doha, Dubai, Kathmandu (Nepal), Kuwait, Muscat and Riyadh (Kingdom of Saudi Arabia) |
The Examination commencement timing at Abu Dhabi, Dubai and Muscat Centres will be 12.30 PM i.e., Abu Dhabi, Dubai and Muscat local time corresponding / equivalent to 2 PM. (IST). The Examination commencement timing at Bahrain, Doha, Kuwait and Riyadh Centres will be 11.30 AM i.e., Bahrain / Doha / Kuwait / Riyadh local time corresponding / equivalent to 2 PM (IST). The Examination commencement Timing at Kathmandu (Nepal) Centre will be 2.15 PM Nepal local time corresponding / equivalent to 2 PM (IST). The Examination commencement timing at Thimpu (Bhutan) Centre will be 2.30 PM Bhutan local time corresponding / equivalent to 2 PM (IST).
The ICAI reserves the right to withdraw any city / centre at any stage without assigning any reason.
Online filling up of examination forms:
All candidates in respect of Foundation, Intermediate and Final Examinations will be required to apply online at https://eservices.icai.org (Self Service Portal – SSP) for May 2025 Examination and also pay the requisite examination fee online. These forms are based on your eligibility of your course based on announcements and regulations. These forms will be available on SSP, and you are requested to login with your credentials (Username <SRN@icai.org> and password). These Exam forms will be available in SSP effective designated dates as announced on www.icai.org.
Kindly Note: If you have never registered as a user in SSP, kindly open the following URL: https://eservices.icai.org/EForms/configuredHtml/1666/57499/Registration.html?action=existing
Please use forgot password option in case you have forgotten or lost your password. Students are also requested to Create Username, Register Course, Convert Course, Revalidate, Update Photo, Signature and Address on SSP only.
Members desirous to apply for Post Qualification Course Examination i.e. International Taxation – Assessment Test (INTT – AT) Examination [which is open to the members of the Institute] are required to apply on-line at pqc.icaiexam.icai.org and also pay the applicable examination fee online only.
Examination fee can be remitted on-line by using VISA or MASTER or MAESTRO Credit / Debit Card / Rupay Card / Net Banking / Bhim UPI.
Opening and closing of online window for submission of examination application forms. The following date(s) may be noted:
| Details | Dates |
| Commencement of submission of online examination application forms | 1st March 2025 [Saturday] |
| Last date for submission of online examination application forms (without late fees) | 14th March 2025 [Friday] |
| Last date for submission of online examination application forms (with late fees of ` 600/- or US $ 10) | 17th March 2025 [Monday] |
Further, for students seeking change of examination city / medium for the Chartered Accountants Examination – May 2025, the correction window for the examination forms already filled will be available during 18th March 2025 [Tuesday] to 20th March 2025 [Thursday].
Examination Fee
The examination fee(s) for various courses are as under: —
|
Intermediate Course Examination |
|
| For Indian Centre(s) | |
| Single Group / Unit (All except 2) | ₹ 1500/- |
| Both Groups / Unit 2 | ₹ 2700/- |
| For Overseas Centre(s) – Excluding Bhutan & Kathmandu Centre | |
| Single Group / Unit (All except 2) | US$ 325 |
| Both Groups / Unit 2 | US$ 500 |
| For Bhutan & Kathmandu Centre(s) | |
| Single Group / Unit (All except 2) | INR ₹ 2200 |
| Both Groups / Unit 2 | INR ₹ 3400 |
| Final Course Examination | |
| For Indian Centre(s) | |
| Single Group | ₹ 1800/- |
| Both Groups | ₹ 3300/- |
| For Overseas Centre(s) – Excluding Bhutan & Kathmandu Centre | |
| Single Group | US$ 325 |
| Both Groups | US$ 550 |
| For Bhutan & Kathmandu Centre(s) | |
| Single Group | INR ₹ 2200 |
| Both Groups | INR ₹ 4000 |
| INTERNATIONAL TAXATION – ASSESSMENT TEST | ₹ 2000/- |
| Foundation Course Examination | |
| For Indian Centre(s) | ₹ 1500/- |
| For Overseas Centre(s) – Excluding Bhutan & Kathmandu Centre(s) | US$ 325 |
| For Bhutan & Kathmandu Centre(s) | INR ₹ 2200 |
The late fee for submission of examination application form after the scheduled last date would be ` 600/- (for Indian / Bhutan / Kathmandu Centres) and US $ 10 (for Abroad Centres) as decided by the Council.
OPTION TO ANSWER PAPERS IN HINDI:
Candidates of Foundation, Intermediate and Final Examinations will be allowed to opt for English / Hindi medium for answering papers. Detailed information will be found in guidance notes hosted at https://eservices.icai.org However, the medium of Examinations will be only English in respect of Post Qualification Course viz.: International Taxation – Assessment Test (INTT – AT) Examination.
The Candidates are advised to note the above and stay in touch with the website of the Institute, www.icai.org.
(CA. ANAND KUMAR CHATURVEDI)
JOINT SECRETARY (EXAMINATIONS)
