CA Intermediate Exam

CA Intermediate is the second level of the Chartered Accountancy (CA) course in India. It tests your knowledge of accounting, taxation, law, auditing and other areas related to becoming a Chartered Accountant.

Students who pass CA Foundation can move on to CA Intermediate.

Eligible graduates can also enter CA Intermediate directly through ICAI's Direct Entry route.

Conducted by: Institute of Chartered Accountants of India (ICAI).

📌 Quick Facts

Who Can Apply: Students who have passed CA Foundation or are eligible through the Direct Entry route.

Total Groups: 2 Groups

Total Papers: 6 Papers

Marks: 100 Marks for Each Paper

Frequency: Three times a year — January, May and September

  • Foundation Route: You can apply after passing the CA Foundation exam and Class 12.
  • Direct Entry Route: You can skip the CA Foundation exam if you meet any of these requirements:
  • Commerce Graduate / Postgraduate: At least 55% marks.
  • Non-Commerce Graduate / Postgraduate: At least 60% marks.
  • Professional Exam: You have passed the Intermediate level of ICSI (CS) or ICMAI (CMA).
  • Final-Year Student: Students who are in the final year of their graduation can also apply, but they must complete their degree before appearing for the CA Intermediate examination.

Study Period:

  • After registration, You must complete a mandatory 8 months of study period before you can sit for the Intermediate examination.

Total Groups: 2 Groups

Total Papers: 6 Papers (3 Papers in Each Group)

Marks: 100 Marks for Each Paper

Duration: 3 Hours for Each Paper

Question Pattern:

  • Each paper has 70% descriptive questions and 30% case scenario-based MCQs.
  • Case Scenario-Based MCQs: Questions in which a short situation is given and ask you to choose the correct answer based on that situation.
  • Example: A company buys a machine for its business. You are given some details about the purchase and asked how it should be recorded in the company's accounts. You then choose the correct answer from the options.
  • Negative Marking: There is no negative marking for the MCQ questions.
  • Passing Criteria: You need at least 40% marks in each paper and 50% marks overall in a group to pass that group.

Group I:

  • Paper 1: Advanced Accounting
  • Paper 2: Corporate and Other Laws
  • Paper 3: Taxation

Group II:

  • Paper 4: Cost and Management Accounting
  • Paper 5: Auditing and Ethics
  • Paper 6: Financial Management and Strategic Management

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