The Institute of Chartered Accountants of India (ICAI) has released the schedule for the Foundation, Intermediate, and Final Chartered Accountants examinations for January 2026. The Final exams for Group I and Group II are set for January 5th, 7th, 9th, and 11th, 13th, 16th, respectively. The Intermediate exams will take place on January 6th, 8th, 10th for Group I and 12th, 15th, 17th for Group II. The Foundation course exams are scheduled for January 18th, 20th, 22nd, and 24th. Post-qualification exams, including the International Taxation – Assessment Test and Insurance and Risk Management Technical Examination, will also be held in January. Most exams have a three-hour duration, with some specific papers lasting two or four hours. There will be no exams on January 14, 2026, due to festivals. Candidates can apply online via the ICAI e-services portal from November 3, 2025, to November 16, 2025, without a late fee. A late fee of ₹600 or US$10 applies for applications submitted by November 19, 2025. A correction window for changing the exam city or medium will be open from November 20 to 22, 2025. The exams will be conducted in numerous cities across India and nine overseas locations.
THE INSTITIUTE OF CHARTERED ACCOUNTANT OF INDIA
(Set up by an Act of parliment)
Examination Department
The Institute of Chartered Accountants of India
23rd September 2025
IMPORTANT ANNOUNCEMENT
No. 13-CA (EXAM)/JANUARY/2026: In pursuance of Regulation 22 of the Chartered Accountants Regulations, 1988, the Council of the Institute of Chartered Accountants of India is pleased to announce that the next Chartered Accountants 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, i.e., International Taxation – Assessment Test (INTT – AT) and Insurance and Risk Management (IRM) Technical Examination (which is open to the members of the Institute) will be held on the dates and places (cities in India only) which are given below provided that sufficient number of candidates offer themselves to appear from each of the below m
[As per syllabus contained in the scheme notified by the Council under Regulation 31 of the Chartered Accountants Regulations, 1988.]
| Group-I: 5th, 7th & 9th January 2026 |
| Group-II: 11th, 13th & 16th January 2026 |
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: 6th, 8th & 10th January 2026 |
| Group -II: 12th, 15th & 17th January 2026 |
FOUNDATION COURSE EXAMINATION
[As per syllabus contained in the scheme notified by the Council under Regulation 25 F of the Chartered Accountants Regulations, 1988.]
| 18th, 20th, 22nd & 24th January 2026 |
MEMBERS’ EXAMINATION
INTERNATIONAL TAXATION – ASSESSMENT TEST (INTT – AT)
| 13th & 16th January 2026 |
INSURANCE AND RISK MANAGEMENT (IRM) TECHNICAL EXAMINATION
| Modules I to IV | 9th, 11th, 13th & 16th January 2026 |
No examination is scheduled on 14th January 2026 (Wednesday) on account of Makar Sankranti / Magha Bihu / Pongal festivals across 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 (INTT – AT) 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 – Assessment Test (INTT – AT) |
All* | 2 PM to 6 PM | 4 Hours |
| Post Qualification Course Examination i.e., Insurance and Risk Management (IRM) Technical Examination | All* | 2 PM to 5 PM | 3 Hours |
*In Paper 3 and 4 of Foundation Examination and all papers of Post Qualification Course Examinations 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.
PLACES OF EXAMINATION CITIES:
The Chartered Accountants Examinations, January 2026 will be held in the following Indian cities:
| Name of the State |
(No. ofCities) |
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 | 6 | Dibrugarh, Guwahati, Jorhat, Silchar, Tezpur and Tinsukia |
| Bihar | 12 | Begusarai, Bhagalpur, Darbhanga, Gaya, Madhubani, Motihari, Muzaffarpur, Patna, Purnea, Samastipur, Sitamarhi and Siwan |
| Chhattisgarh | 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 | 19 | Ambala, Bahadurgarh, Bhiwani, Faridabad, Fatehabad, Gurgaon (Gurugram), Hisar, Jind, Kaithal, Karnal, Kurukshetra, Narnaul, Palwal, 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 (Chhatrapati Sambhajinagar), 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 | Aizawl |
| 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 | 24 | Ajmer, Alwar, Balotra, Banswara, Beawar, Bharatpur,Bhilwara, Bikaner, Bundi, Chittorgarh, Churu, Hanumangarh,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, Mahbubnagar, Nalgonda, Nizamabad and Warangal |
| Tripura | 1 | Agartala |
| Uttar Pradesh |
21 | Agra, Aligarh, Allahabad (Prayagraj), Ayodhya, Bareilly, Bulandshahr, Firozabad, Ghaziabad, Gorakhpur, Hapur, Jhansi, Kanpur, Lucknow, Mathura, Meerut, Modinagar, 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 January 2026 Examinations will also be held at 9 (Nine) overseas examination cities, namely:
| Overseas | Abu Dhabi, Bahrain, Thimphu (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 Thimphu (Bhutan) Centre will be 2.30 PM i.e., 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 January 2026 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. 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) and Insurance and Risk Management (IRM) Technical Examination [which is open to the members of the Institute] are required to apply online at pqc.icaiexam.icai.org and also pay the applicable examination fee online only.
OPENING & 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 | 3rd November 2025 [Monday] |
| Last date for submission of online examination application forms (without late fee) | 16th November 2025 [Sunday] |
| Last date for submission of online examination application forms (with late fee of ₹ 600/- or US $ 10) | 19th November 2025 [Wednesday] |
| Students seeking change of examination city /medium, the correction window for the examination forms already filled will be available during the dates mentioned | 20th November 2025 [Thursday] To 22nd November 2025 [Saturday] |
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 Thimphu (Bhutan) & Kathmandu (Nepal) Centre(s) | |
| Single Group / Unit (All except 2) | US$ 325 |
| Both Groups / Unit 2 | US$ 500 |
| For Thimphu (Bhutan) & Kathmandu (Nepal) 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 Thimphu (Bhutan) & Kathmandu (Nepal) Centre(s) | |
| Single Group | US$ 325 |
| Both Groups | US$ 550 |
| For Thimphu (Bhutan) & Kathmandu (Nepal) Centre(s) | |
| Single Group | INR ₹ 2200 |
| Both Groups | INR ₹ 4000 |
| Foundation Course Examination | |
| For Indian Centre(s) | ₹ 1500/- |
| For Overseas Centre(s) – Excluding Thimphu (Bhutan) & Kathmandu (Nepal) Centre(s) | US$ 325 |
| For Thimphu (Bhutan) & Kathmandu (Nepal) Centre(s) | INR ₹ 2200 |
| INTERNATIONAL TAXATION – ASSESSMENT TEST (INTT -AT) | ₹ 2000/- |
| INSURANCE & RISK MANAGEMENT (IRM) TECHNICAL EXAMINATION | ₹ 2000/- |
The late fee for submission of examination application form after the scheduled last date would be ₹ 600/- [for Indian / Thimphu (Bhutan) / Kathmandu (Nepal) Centres] and US $ 10 [for Abroad Centres] as decided by the Council.
Examination fee can be remitted online by using VISA or MASTER or MAESTRO Credit / Debit Card / Rupay Card / Net Banking / Bhim UPI.
OPTION TO ANSWER PAPERS IN HINDI:
Candidates of Foundation, Intermediate & 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) and Insurance and Risk Management (IRM) Technical 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)
