CA New Scheme (2023) vs Old Scheme: What Changed?
ICAI's 2023 Scheme of Education and Training cut the paper count from 20 to 16, shortened articleship from 3 years to 2, introduced self-paced online modules, and moved the Final attempt to after articleship completion. Every student registering now falls under the new scheme.
| Dimension | New Scheme (2023) | Old Scheme (2017) |
|---|---|---|
| Total papers | 16 (Foundation 4, Inter 6, Final 6) | 20 (Foundation 4, Inter 8, Final 8) |
| Articleship | 2 years, after clearing both Inter groups | 3 years, could start after one group |
| Final eligibility | After completing articleship (per applicable rules) | During last 6 months of articleship |
| Electives | Self-paced online modules (SPOM) | Elective paper 6 at Final |
| Attempts per year | Three (Jan / May / Sep) | Two (May / Nov) |
| Exemption validity | 3 attempts, then re-attempt option per current rules | 3 attempts |
| Minimum duration | ≈ 4.5 years post Class 12 | ≈ 5 years post Class 12 |
The verdict
There is no choice to make anymore — the new scheme applies to all current registrations — but understanding the differences matters for converted students, exemption mapping, and interpreting older study material and pass-rate data.
Choose New Scheme (2023) if…
- You are registering now — the new scheme applies automatically.
- You want three exam windows a year and a shorter articleship.
- You prefer testable self-paced modules over an elective exam paper.
Choose Old Scheme (2017) if…
- Not applicable for new registrations — relevant only for understanding legacy results, old study material and conversion mapping.
Have questions?
Find answers.
Still unsure about something? We're happy to help you figure it out.
Talk to usDo old-scheme students have to convert to the new scheme?
ICAI set conversion timelines by level; most old-scheme students have been transitioned with paper-wise exemption mapping published by ICAI. Check the ICAI conversion scheme notification applicable to your level.
Is the new scheme easier?
Fewer papers and thrice-yearly attempts reduce structural friction, but individual paper syllabi were consolidated rather than diluted — per-paper depth is comparable or higher.