The Institute of Chartered Accountants of India (ICAI) has issued a focused set of preparation guidelines for aspirants appearing in the CA May 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 May exam session.

You can get the latest ICAI guideline notes for the CA Foundation and Inter, Final examinations scheduled in May 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 May 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.

The May 2026 CA exam cycle will be conducted in the month, with Final exams continuing as per the earlier schedule, May 2-12, while Intermediate exams have been revised. According to the updated timetable, Group I will now be conducted on May 5, 7, and 9, and Group II on May 11, 13, and 15, with no revision in exam timings.

ICAI’s Preparation Strategy for CA May 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 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 May 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 May 2026: Click here
• Guidance Notes for Final Exams May 2026: Click here
• Guidance Notes for Foundation Exams May 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.

Related: ICAI Reschedules CA Intermediate May 2026 Examination Dates

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.

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 May 2026 examinations and has been developed to provide students across the Foundation, Intermediate, and Final levels with a structured approach to preparation and performance.

The April 2026 edition analyses the accounting paper for the foundation level, cost and management, accounting paper for intermediate level, and the financial reporting paper for the final level. 

ICAI’s guide is classified into 5 steps, namely: Study, Master, Apply, Revise, and Triumph.

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. 

In conclusion, ‘Triumph’ concentrates on the successful execution of the exam, maintaining composure, managing time, and trusting their preparation.