CA January 2027 Exam Form Opens 3 November: Last Date, Fees and Exam Dates

The CA January 2027 exam form for the Foundation and Intermediate examinations opens on the ICAI self-service portal at 10:00 AM on 3 November 2026, and the last date to apply without a late fee is 16 November 2026. The Institute of Chartered Accountants of India (ICAI) has put up the full set of January 2027 documents, including the fee chart, city master and application requirements, on its Examinations - January 2027 page, while the paper-wise timetable was announced by the Examination Department on 23 September 2026.

With the CA Intermediate September 2026 result out on 22 October and the Foundation result still awaited, this window decides who sits in January. Students who missed a group, failed both, or are attempting for the first time all apply in the same 14-day stretch.

CA January 2027 exam form last date, late fee and correction window

Applications are filed online only, through the ICAI e-Services portal. The schedule runs as follows.

The correction window is meant for permitted changes to a form already submitted. It is not a second chance to file a fresh form, so anyone who has not applied by 19 November will miss the January 2027 sitting.

CA Foundation and Intermediate January 2027 exam fees

For centres in India, the examination fee is ₹1,500 for CA Foundation, ₹1,500 for one group of CA Intermediate and ₹2,700 for both Intermediate groups. Forms submitted between 17 and 19 November carry an extra ₹600. Fees for overseas centres are set out in the ICAI Fee Chart for January 2027, which candidates choosing a centre outside India should check before paying.

An illustration of how the late fee adds up: a student who cleared Group I in September 2026 and now applies only for Group II pays ₹1,500 if the form goes in by 16 November. The same form filed on 18 November costs ₹1,500 + ₹600 = ₹2,100. A student repeating both groups who files late pays ₹2,700 + ₹600 = ₹3,300. The ₹600 is the same whether the form covers one group or two, so the penalty weighs more heavily on single-group applicants.

CA January 2027 exam dates: paper-wise timetable

Intermediate papers run from 2:00 PM to 5:00 PM. Foundation Papers 1 and 2 are three-hour papers from 2:00 PM to 5:00 PM, while Papers 3 and 4 are two-hour papers from 2:00 PM to 4:00 PM.

Every paper except Foundation Papers 3 and 4 gets 15 minutes of advance reading time from 1:45 PM to 2:00 PM. ICAI has said the timetable will not change even if any of these dates is later declared a public holiday by the Central Government, a State Government or a local authority. Examinations will be held only in cities where enough candidates opt for a centre; the City Master for January 2027 on the official page lists the available cities.

Who is eligible for the January 2027 Foundation and Intermediate exams

Eligibility turns on the date of registration with the Board of Studies, not on the date the exam form is filed. Under the rule set out in the ICAI Board of Studies announcement on cut-off dates for enrolment, a Foundation student must have been registered for at least four months as on the first day of the exam month, and an Intermediate student must have been registered and completed at least eight months of study by that day.

Applied to January 2027, the first day of the exam month is 1 January 2027. Counting back four months gives a Foundation registration cut-off of 1 September 2026; counting back eight months gives an Intermediate cut-off of 1 May 2026, whether the student came through the Foundation route or the direct-entry route. A student who registered for Intermediate in June 2026, for example, cannot take the January 2027 paper and will be looking at the next sitting instead. The ICAI requirements for applying for the Foundation and Intermediate January 2027 exams list the conditions in full and are worth reading before the form is opened.

Intermediate students after the September 2026 result

The September 2026 Intermediate result, declared on 22 October, sets up three groups of applicants. Those who passed one group need to apply only for the remaining group at the single-group fee. Those who failed both groups have to decide whether to attempt both again or split them across sittings. Those who passed neither group but secured exemptions in individual papers should look at the two exemption documents on the official page: the guidance note on continuing exhausted exemptions by making them permanent, and the important dates for the Intermediate permanent exemption window. The CA Intermediate September 2026 result, with pass percentages and toppers, gives the context for that decision.

The Foundation September 2026 result has not been declared yet; ICAI's announcements page shows no result notice for it as of 25 October. Foundation students waiting on that result should keep the 16 November deadline in view, because the form dates are fixed and are not tied to the result.

Mock test papers and classes for the January 2027 attempt

The Board of Studies has already released Mock Test Papers Series I and II for CA Foundation January 2027 on 21 October and Mock Test Papers Series I and II for CA Intermediate January 2027 on 14 October. Foundation students following the Board's online lectures can check the January 2027 CA Foundation live virtual classes schedule, which began on 16 September.

The next dates that matter are 3 November, when the e-Services portal opens for the CA January 2027 exam form, and 16 November, the last day to file it at the normal fee.

Official source: View the official source document