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Introduction
The Institute of Chartered
Accountants of India (ICAI) has officially announced a revised schedule for the
postponed CA (Chartered Accountants) Final and Intermediate
examinations in Kathmandu City, Nepal. The new dates are set from October
5 to October 11, 2025. This move follows earlier postponements in September
due to unrest and logistical issues. All candidates scheduled to appear in
Kathmandu must take note of updated dates, exam centres, and important
instructions released by ICAI.
Background
/ Context
The CA examinations under ICAI are
critical for accounting professionals. The Final and Intermediate levels assess
deep knowledge of financial reporting, taxation, auditing, and law. Candidates
typically prepare months in advance, arranging travel, lodging, and
administrative requirements.
Earlier, several CA exams scheduled
for September 2025 in Kathmandu were postponed. The reasons cited
included civil unrest, disruptions to civic order, and a ban on social media,
which affected communication and mobility. These circumstances made timely and
fair administration of the exams in Kathmandu untenable.
Delays in CA exam schedules are
significant not only for students but also for firms, employers, and the
regulatory ecosystem. They affect professional timelines, audit cycles,
employment plans, and certification dates. In Nepal, where CA qualifications
are highly valued, such postponements create uncertainty and
financial/psychological pressure on candidates.
Detailed
Explanation of the News
What
ICAI Announced
- The exams in Kathmandu will now be held from October
5 to October 11, 2025, as the Final and Intermediate
papers were deferred from their earlier September schedule.
- Admissions, examination centres, and timing have been
re-affirmed in official notices; the location remains largely unchanged.
- The rescheduling follows official ICAI announcements
No. 13-CA(EXAM)/SEPTEMBER/2025/IV (dated September 8) and No.
13-CA(EXAM)/SEPTEMBER/2025/V (dated September 10).
Key
Dates & Papers
Although ICAI has not yet published
a full roll-out of paper-wise dates in all public sources, sample information
includes:
|
Level |
Paper
/ Subject |
New
Date |
|
Intermediate I |
Paper 3 Taxation |
October 5, 2025 |
|
Final II |
Paper 4 Direct Tax & International Taxation |
Part of Oct 5-11 slot |
Note: Candidates should check the
official ICAI site for the full detailed schedule.
Why
the Revision
- Unrest & Social Media Ban: Significant disturbances in Kathmandu, including
restrictions on communication platforms. These created logistical,
administrative, and safety challenges.
- Fairness & Preparedness: Students had insufficient time or means to prepare or
travel for exams under disrupted conditions. ICAI’s rescheduling aims to
ensure that no student is disadvantaged.
Impact
Analysis
Who
Gains
- Students in Kathmandu
gain additional time to prepare and adjust travel or accommodation plans.
Reduced anxiety from unclear or shifting exam dates.
- Exam integrity and fairness are preserved by holding exams under more stable
conditions and ensuring all candidates have access to necessary resources
(e.g., communication, logistics).
Who
Faces Challenges
- Students outside Kathmandu may feel inequity if their exams are unaffected—perceptions
of delay or advantage could emerge.
- Institutions & Coaching Centers must modify schedules, adjust teaching plans,
reallocate resources, possibly incur extra costs for extended review
classes.
- Employers & Certification Bodies awaiting results may face delays in processing hiring,
promotions, or licensing that depend on CA qualification timelines.
Practical
Implications
- Businesses:
Firms hiring new CAs may need to revise timelines for onboarding or
auditing engagements. Some audits or financial reporting tasks may be
delayed if CA-qualified sign-offs are required.
- Taxpayers:
Indirect impact. If CA candidates are involved in professional services,
delays in exams may slow down availability of certified professionals in
audit, tax filing, and advisory services.
- Auditors / Chartered Accountants (CAs): Those supervising or mentoring students, or accessing
results for peer works, may also see disruptions in workflow and planning.
Common
Misunderstandings
- Students often assume all papers have been
rescheduled—only Final & Intermediate in Kathmandu were
postponed.
- Another frequent error is confusing Foundation or
other levels with Final/Intermediate—Foundation level is not affected by
this particular change.
- Some believe it's a permanent change of schedule—this
is a one-time revision, not a structural change to ICAI’s examination
cycle.
- Misinterpreting delays as cancellations: exams are
not cancelled, just postponed to new dates.
- Overlooking updated rules for admit cards, exam
centres, or identity checks after rescheduling—those need fresh
verification.
Expert
Commentary
"Rescheduling under such
circumstances is both necessary and sensitive. It underscores how examination
bodies must balance academic rigor with real-world conditions. For many
students in Nepal, this will reduce undue pressure and ensure equitable
assessment." — Dr. Suresh Acharya, Professor of Accounting & former
audit regulator.
From my view, ICAI has shown
responsiveness. However, the authority must ensure that communication channels
are clear and that students get prompt access to admit cards, exam halls info,
and any changes in policies (for instance, COVID-era safety protocols or travel
advisories). Delays can exacerbate inequality, especially for students who had
invested heavily in preparation.
Conclusion
/ Action Steps
ICAI’s revised examination timetable
for CA Final & Intermediate levels in Kathmandu—October 5-11, 2025—addresses
earlier postponements due to unrest and logistical challenges. While the update
eases pressure on candidates, it also creates ripple effects across coaching
institutes, employers, and certification processes.
Candidates should:
- Visit the ICAI official website regularly for
the final detailed schedule, admit card updates, and examination centre
assignments.
- Confirm the papers they’re registered for, their
group (Final or Intermediate), and check if any subject-wise changes
occurred.
- Adjust their preparation plans and logistical
arrangements (travel, stay), now that time frames are clearer.
- Keep documentation ready and monitor any additional
notices regarding safety protocols or instructions for exam day.
Looking ahead, if similar
instability or disruption recurs, ICAI may consider building in contingency
buffers into exam schedules. There is also scope for more transparent
communication channels for affected candidates in Nepal or other regions.
FAQs
Q1: When exactly will the CA Final
& Intermediate exams happen in Kathmandu?
A1: The revised schedule is October 5 to October 11, 2025. Individual
paper dates (such as Taxation, Direct Tax & International Taxation) will
fall within this span.
Q2: Which exams were postponed and
why?
A2: The Final and Intermediate examinations scheduled in September
2025 for Kathmandu were postponed. The reasons include unrest, a social
media ban, and difficulty in safely administering exams under those conditions.
Q3: Is the Foundation level of the
CA exam affected?
A3: No. As per the current announcements, the revision applies only to the Final
and Intermediate levels in Kathmandu. Foundation exams are not part of this
postponement.
Q4: What should students do now?
A4: Students should check the official ICAI notice for the detailed schedule,
ensure their admit card reflects the new dates, verify their exam centre, and
adjust travel or study plans accordingly. Also, watch for any additional
instructions related to safety or exam-day protocols.
Q5: Will this postponement affect
result publication or certification date?
A5: Potentially yes. Delays in examination dates can push back evaluation,
result announcements, and subsequent certification. However, ICAI usually works
to minimize such delays. Students should prepare for possible schedule shifts
in downstream processes.
References
/ Source Links
- ICAI Announcement: Revised Schedule of Postponed
Chartered Accountants Final and Intermediate Examinations, September 2025
in Kathmandu City (Nepal)
- News report: ICAI Re-releases CA Exam timetable for
Kathmandu after postponement
- Times of India: ICAI releases revised CA October
2025 exam datesheet for Nepal