income tax
Published on 21 July 2025
ICAI Updates: CA Exam Schedule and Registration for January 2025
ICAI Shifts January 2025 CA Foundation Exam Dates Amid Festivals; Intermediate Schedule, Observer Rules Announced
For thousands of CA aspirants gearing up for the January 2025 exams, the Institute of Chartered Accountants of India (ICAI) has made a notable change. The second paper of the CA Foundation exam, originally scheduled for January 14, has now been pushed to January 16, 2025—a move that offers a breather to candidates juggling preparations alongside festive obligations.
The rescheduling is being seen as a practical response to the overlapping of major Indian festivals—Makar Sankranti, Pongal, and Bihu—which often involve travel, family commitments, and limited access to quiet preparation time. ICAI’s adjustment reflects a sensitivity that students and parents have quietly appreciated.
Here’s how the revised Foundation schedule now stands:
- Paper 1 – January 12
- Paper 2 – January 16 (rescheduled)
- Paper 3 – January 18
- Paper 4 – January 20
Intermediate Exams: Dates, Paper Structure & Application Deadlines
Meanwhile, the Intermediate exams—often considered the real test of a CA student's mettle—will follow close on the heels of the Foundation series. ICAI will conduct the Inter papers from January 11 to January 21, 2025, split across Group I and Group II as per tradition.
Group I:
- Jan 11 – Advanced Accounting
- Jan 13 – Corporate and Other Laws
- Jan 15 – Taxation
Group II:
- Jan 17 – Cost and Management Accounting
- Jan 19 – Auditing and Ethics
- Jan 21 – Financial and Strategic Management
Students will need to apply through ICAI’s online portal, and the application timeline is strict:
- Start date – November 10, 2024
- Deadline without late fee – November 23
- Deadline with late fee – November 26
- Correction window – November 27 to 29
For Chartered Accountants: Observer Applications Are Open
ICAI has also opened up the empanelment process for examination observers—chartered accountants who volunteer to help oversee the exams and ensure fair conduct.
Observers will be stationed at various centres between January 11 and January 21, 2025, covering both Foundation and Intermediate exams.
To be eligible:
- You must be an ICAI member in good standing,
- Under 65 years of age,
- And not involved in any coaching classes during this period.
Also, if you’ve already served as an observer for three straight exam cycles, ICAI requires you to take a break before applying again. This cooling-off clause is meant to maintain rotation and neutrality.
Summary Table: January 2025 Exam Calendar
| Event | Dates |
|---|---|
| Foundation Paper 2 (New Date) | January 16, 2025 |
| Other Foundation Papers | Jan 12, 18, 20, 2025 |
| Intermediate Exams (Group I & II) | January 11 to 21, 2025 |
| Exam Applications Open | November 10, 2024 |
| Last Date Without Late Fee | November 23, 2024 |
| Last Date With Late Fee | November 26, 2024 |
| Correction Window | November 27–29, 2024 |
| Observer Duty Period | January 11–21, 2025 |
A Note to Students
If you’re a CA student, chances are you’ve already mapped out your revision plan. But this exam calendar is your cue to re-check timelines, sync schedules, and—if needed—reschedule travel or family plans around the key dates.