Full Text
REGD. No. D. L.-33004/99
The Gazette of India
CG-DL-E-11062025-263719
EXTRAORDINARY
PART III-Section 4
PUBLISHED BY AUTHORITY
No. 425]
NEW DELHI, TUESDAY, JUNE 10, 2025/JYAISTHA 20, 1947
THE INSTITUTE OF CHARTERED ACCOUNTANTS OF INDIA
[Set Up By An Act Of Parliament]
NOTIFICATION
New Delhi, the 6th June, 2025
No. 13-CA (EXAM)/SEPTEMBER/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 notify 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.
FINAL COURSE EXΑΜΙΝΑΤΙON
[As per syllabus contained in the scheme notified by the Council under Regulation 31 of the Chartered Accountants
Regulations, 1988.]
+---------+---------------------------+
| Group-I:| 3rd, 6th & 8th September 2025 |
+---------+---------------------------+
| Group-II:| 10th, 12th & 14th September 2025|
+---------+---------------------------+
INTERMEDIATE COURSE EXΑΜΙΝΑΤΙON
[As per syllabus contained in the scheme notified by the Council under Regulation 28 F of the Chartered Accountants
Regulations, 1988.]
+----------+-----------------------------+
| Group -I:| 4th, 7th & 9th September 2025 |
+----------+-----------------------------+
| Group -II:| 11th, 13th & 15th September 2025|
+----------+-----------------------------+
FOUNDATION COURSE EXAMINATION
[As per syllabus contained in the scheme notified by the Council under Regulation 25 F of the Chartered Accountants
Regulations, 1988.]
16th, 18th, 20th & 22nd September 2025
No examination is scheduled on 5th September 2025 (Friday) on account of Milad un - Nabi, being a compulsory
(gazetted) Central Government holiday as per F. No. 12/2/2023-JCA dated 9.7.2024 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 is 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 |
+---------------+---------------+---------------------+----------+
*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).
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 for September 2025 will be held in the following Indian cities:
+-------------------------+-----------------+-----------------------------------+
| Name of the State | (No. of Cities) | Name of the Examination City |
+=========================+=================+===================================+
| Andaman and | 1 | Port Blair |
| Nicobar Islands | | |
+-------------------------+-----------------+-----------------------------------+
| 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 |
+-------------------------+-----------------+-----------------------------------+
| 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, Kalaburg (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]
The September 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 September 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
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.
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 | 5th July 2025 |
| application forms | [Saturday] |
+-----------------------------------------------------------------------------------+-----------------------------------+
| Last date for submission of online examination application | 18th July 2025 |
| forms (without late fees) | [Friday] |
+-----------------------------------------------------------------------------------+-----------------------------------+
| Last date for submission of online examination application | 21st July 2025 |
| forms (with late fees of ₹ 600/- or US $ 10) | [Monday] |
+-----------------------------------------------------------------------------------+-----------------------------------+
| Students seeking change of examination city / medium, the | 22nd July 2025 |
| correction window for the examination forms already filled | [Tuesday] |
| will be available during the dates mentioned | To |
| | 24th July 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 | ₹ 2200 |
+-------------------------------------------------------+------------+
| Both Groups | ₹ 4000/- |
+-------------------------------------------------------+------------+
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.
Examination fee can be remitted on-line 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
The Candidates are advised to note the above and stay in touch with the website of the Institute, www.icai.org
CA. (Dr.) JAI KUMAR BATRA, Secy.
[ADVT.-III/4/Exty./158/2025-26]