The Institute of Chartered Accountants of India (ICAI) has issued a focused set of preparation guidelines for aspirants appearing in the CA September & November 2026 examinations, highlighting how the role of Chartered Accountants continues to evolve in a changing economic environment. These guidelines, which address three key stakeholders examination centres, examination functionaries, and candidates are meticulously designed to uphold the integrity and security of the examination process while creating a fair and creative environment for candidates. Thereafter, the CA Institute has issued guidelines for CA aspirants who are registered to appear for the September & November exam session.
You can get the latest ICAI guideline notes for the CA Foundation and Inter, Final examinations scheduled in September & November 2026. This document contains important instructions, updated rules, exam-day requirements, eligibility criteria, paper-wise guidelines, and essential do’s and don’ts for candidates.
These ICAI guideline notes are designed to help you prepare with confidence, ensuring you understand all official requirements before sitting for the September & November 2026 CA exams.
Click here to see the official page for the ICAI exams happening in September and November 2026, with important announcements: https://www.icai.org/post/exam-sep-nov-2026
ICAI’s Preparation Strategy for CA Sept. & Nov. 2026 Aspirants
ICAI stated that the profession spreads beyond traditional accounting and auditing, with CAs increasingly taking on roles in decision-making, governance, compliance, and financial strategy. According to the CA Institute, students must have a disciplined, concept-driven approach instead of relying on last-minute preparation. Recommendations are-
- Focus on conceptual clarity– Avoid rote learning and memorisation; build an effective understanding of core concepts.
- Use ICAI study material– Learn official modules, RTPs, and institute-issued content.
- Practice mock tests– Regularly solve mock papers and past exam questions.
- Revise multiple times– Plan structured revisions for better retention.
- Manage time effectively– Balance preparation across subjects and improve exam-time allocation.
- Work on answer writing– Concentrate on presentation, structure, and clarity.
- Stay updated– Stay ahead of revisions in laws and syllabus changes.
- Use ICAI resources– Attend live classes, webinars, and digital learning sessions.
- Be consistent– Maintain a steady study routine.
- Prioritise well-being– Balance preparation with physical and mental health.
Read Also: Expert Tips to Crack ICAI CA Exams on Your First Attempt
General Guidelines for ICAI CA Exam
The Institute of Chartered Accountants of India (ICAI) has released guidelines to ensure the safe and secure conduct of the CA Examinations scheduled for September & November 2026. These guidelines prioritize maintaining the integrity and fairness of the examinations.
- The examination centres will adhere to standard operating procedures (SOPs) to ensure the implementation of safety precautions and the maintenance of proper hygiene standards.
- Adequate cleaning of seating areas, as well as door handles and staircase railings, will be conducted before the start of each examination.
- Social distancing measures will be maintained by keeping an adequate gap between seats.
- Candidates will be permitted to bring only certain items into the examination hall, including a mask (optional), a personal transparent water bottle, a small hand sanitiser (optional), and any necessary exam-related items/documents such as calculators, stationery items, admit cards, and photo ID cards, as per the instructions provided.
For detailed information on the official guidelines released by ICAI for the ICAI examination in CA Foundation, Inter, and Final May 2026, please access the following link:
- Guidance Notes for Intermediate Exams September & November 2026: Click here
- Guidance Notes for Final Exams September & November 2026: Click here
- Guidance Notes for Foundation Exams September & November 2026: Click here
Guidelines for CA Examination centres
The key procedures for ICAI Intermediate Examination candidates have been specified in the guidelines. Students with permanent disabilities can apply for extra time or writer assistance by submitting a handwritten request along with a certified disability certificate, identification documents, photographs, UDID card, and relevant permissions. Through speed post, the applications should be sent to the exam department of ICAI. These concessions do not apply to temporary injuries.
Admit cards will be released online about 14 days before the exam, and candidates should check all details. An online correction window has been provided by the ICAI for changes in Centre, Group, or Medium after the exam form window closes. Students can send representations about question papers within a week of the last exam.
There are stringent rules for unfair means, which include possession of mobile phones, and only simple calculators (6 functions, 12 digits) are allowed. The exam’s passing criteria require at least 40% in each paper and 50% in aggregate, with options for group-wise or combined passing. They also explain the provisions relating to continuation of exhausted exemptions and the facility for making eligible exemptions permanent for Intermediate and Final examinations.
The examination results will be declared on the dates notified separately by ICAI on its official website. Statement of marks, pass certificates, distinction criteria, rank certificate eligibility, verification fees, and procedures for certified answer copies are detailed. For SSP, eligibility, exemption, and form-related queries, a help desk is available. Disputes fall under the Delhi jurisdiction.
The ICAI outlined that consistent study, repeated revision, and self-assessment lead to success in one of India’s most rigorous professional examinations.
The “S.M.A.R.T Strategy” guide aims to support candidates preparing for the CA September & November 2026 examinations. It has been developed to provide students across the Foundation, Intermediate, and Final levels with a structured approach to preparation and performance.
ICAI’s guide is classified into 5 steps, namely: Study, Master, Apply, Revise, and Reward.
Under ‘Study’, students are suggested to depend on ICAI material and focus on conceptual clarity instead of rote learning.
The ‘Master’ phase outlines repeated practice and revisiting weak areas until all candidates have confidence in their conceptual understanding.
‘Apply’ stage asks students to solve the case-based questions and practice through revision test papers and mock test papers to imitate real exam conditions and improve their time management.
In ‘Revise’, the guide specifies the significance of various revisions with the use of concise notes and ICAI’s last-mile revision tools to confirm retention in the final days before the exam.
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