To ensure the efficient and secure conduct of its examinations, the Institute of Chartered Accountants of India (ICAI) has recently released guidelines. 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. You can get the latest ICAI guideline notes for the CA Inter and CA Final examinations scheduled in January 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 January 2026 CA exams.
To ensure the smooth running of examinations, examination functionaries, including invigilators and supervisors, are expected to adhere to the guidelines carefully. These individuals will undergo comprehensive training to fully comprehend their roles and responsibilities, including the crucial task of maintaining the confidentiality of question papers and answer sheets. Additionally, the guidelines advocate for stringent identity verification procedures, thereby mitigating the risk of impersonation and reinforcing the integrity of the examination process.
Candidates are expected to adhere to the guidelines with utmost diligence, encompassing aspects such as displaying appropriate conduct and complying with the rules of the examination. This entails ensuring the possession of valid admit cards, following the specified dress code, and abstaining from any form of misconduct or fraudulent behaviour.
General Guidelines 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 January 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 guidelines for the ICAI examination in CA Foundation, Inter, and Final January 2026, please access the following link:
- Guidance Notes for Intermediate Exams January 2026: Click here
- Guidance Notes for Final Exams January 2026: Click here
- Guidance Notes for Foundation Exams January 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 the speed post, the applications should be sent to the exam department of ICAI. These concessions are not applicable to the 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 the 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. Also, the rules regarding permanent exemption are elaborated.
In March 2026, results will be declared. 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.
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