- By Sarju Saran Tiwari
- Thu, 18 Dec 2025 03:11 PM (IST)
- Source:JND
Calculator Use in CA Exam: Many CA students often ask whether calculators are allowed in the CA Exams (Foundation, Inter, Final). The answer is yes, but with some restrictions. You can use a calculator with up to 6 functions and 12 digits. However, scientific calculators are not allowed in the CA exam. Popular allowed models include the Casio MJ-120D/DJ-120D Plus, which have essential functions like GT (Grand Total) to save time.
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What Type of Calculator Is Allowed in the CA Exam?
The Institute of Chartered Accountants of India (ICAI) issues specific notifications regarding allowed calculators; always refer to their latest announcements for complete information to avoid disqualification.
For the CA Foundation exam, the ICAI only permits basic calculators with a maximum of six functions. These calculators are designed to handle standard arithmetic operations and are sufficient for the level of calculations required at this stage. Some of the following specific guidelines must be followed while choosing Calculators:
Power: Battery-operated and portable.
Functions: A Maximum of 6 functions.
Digits: Maximum of 12 digits.
Memory: Maximum of 2 memories.
Which Specific Calculators Are Approved by ICAI?
The ICAI hasn't released a specific list of approved calculators, but it does provide guidelines that can help you choose a suitable model. Calculators like the Casio MJ-12D and Casio DJ-120D are very popular among CA students due to their simplicity and reliability. These models are basic, non-programmable calculators with standard features that fall within the limits set by the ICAI.
- Casio MJ-120D
- Casio DJ-120D (Good with GT function)
Casio DJ-120D 150 Image Credit: Amazon
When choosing a calculator, ensure it is basic, non-programmable, and has no more functions than standard arithmetic operations.
Which Type of Calculator is Prohibited?
Calculators with graph plotting capabilities, complex functions, or any type of programmable memory are strictly prohibited by the ICAI. These calculators often have advanced functions that are not required for the examination and can disrupt the standard examination procedure.
Why is A Calculator Important For CA exam Preparation?
During the CA exam, a calculator is necessary for conducting advanced calculations in areas such as taxation, accounting, and financial management. It facilitates quick and accurate computations, making it an indispensable tool for candidates.