NEW DELHI: The Institute of Chartered Accountants of India (ICAI) has postponed Chartered Accountants Foundation Examination due to Covid-19 pandemic situation in the country.
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According to a press release issued by the Institute the Chartered Accountants Foundation Examination will now be conducted from July 24, 2021 across the globe. The detailed Schedule / Notifications for the said Examinations is being announced shortly.
Earlier, the Institute had postponed the Intermediate (IPC) and Final examinations 2021.
The ICAI has now released the revised schedule for the Intermediate (IPC) Course Examination (Old & New Scheme), Final Course Examination (Old and New Scheme) and other exams.
Revised Schedule for Foundation, Inter and Final Course
| S. No. | Exam | Date (Revised) |
| 1 | CA Foundation Course 2021 | 24th, 26th, 28th & 30th July 2021 |
| 2 | CA Inter IPC Course Group 1 (Old Scheme) | 6th, 8th, 10th, 12th July 2021 |
| 3 | CA Inter IPC Course Group II (Old Scheme) | 14th 16th, 18th July 2021 |
| 4 | CA Inter IPC Course Group 1 (New Scheme) | 6th, 8th, 10th, 12th July 2021 |
| 5 | CA Inter IPC Course Group II (New Scheme) | 14th 16th, 18th & 20th July 2021 |
| 6 | CA Final Course Group 1 (Old Scheme & New Scheme) |
5th, 7th, 9th, 11th July 2021 |
| 7 | CA Final Course Group 2 (Old Scheme & New Scheme) |
13th, 15th, 17th & 19th July 2021 |
Candidates may note that Elective Paper – 6 of Final Examination (under New Scheme) is of 4 hours. However, all other examinations are of 3 hours duration, and the examination wise timing(s) are given below:
| Exam | Paper(s) | 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 (IPC) | All Papers | 2 PM to 5 PM | 3 Hours |
| Intermediate (New Scheme) | All Papers | 2 PM to 5 PM | 3 Hours |
| Final (Old Scheme) | All Papers | 2 PM to 5 PM | 3 Hours |
| Final (New Scheme) | Paper 1 to 5 & Paper 7 & 8 |
2 PM to 5 PM | 3 Hours |
| Paper 6 (Elective) | 2 PM to 6 PM | 4 Hours | |
| Post Qualification Course Examinations i.e., IRM and (INTT–AT) |
ALL | 2 PM to 5 PM | 3 Hours |
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).
In Paper 3 and 4 of Foundation 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).
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 prior reading time for MCQs based Question Papers.
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