Last Verified: 2026-03-01 from official conducting body notifications.
This examination is Stage 2 of 3 in the official professional qualification pathway. Candidates must systematically complete all stages, training modules, and examinations to be admitted into the professional body.
CA Foundation Route; Direct Entry Route for Graduates/Postgraduates; Direct Entry for CMA Inter / CS Executive passed candidates
2 Years uninterrupted articleship training starts after passing both groups of CA Intermediate
Official Overview & Examination Scope
Purpose, Scope & Academic Impact
The rigorous second tier of the ICAI professional curriculum. Under the New Scheme of Education and Training, CA Intermediate comprises 6 comprehensive papers divided into two groups. Passing both groups is mandatory before commencing the 2-year practical training (Articleship).
Eligibility Criteria & Academic Qualifications
Exam Pattern & Test Structure
Total: 600 Marks (300 Marks per Group)| Section / Paper | Questions | Marks | Duration |
|---|---|---|---|
| Group 1 - Paper 1: Advanced Accounting | 70% Descriptive + 30% Case MCQs | 100 Marks | 3 Hours |
| Group 1 - Paper 2: Corporate and Other Laws | 70% Descriptive + 30% Case MCQs | 100 Marks | 3 Hours |
| Group 1 - Paper 3: Taxation (Income Tax & GST) | 70% Descriptive + 30% Case MCQs | 100 Marks | 3 Hours |
| Group 2 - Paper 4: Cost and Management Accounting | 70% Descriptive + 30% Case MCQs | 100 Marks | 3 Hours |
| Group 2 - Paper 5: Auditing and Ethics | 70% Descriptive + 30% Case MCQs | 100 Marks | 3 Hours |
| Group 2 - Paper 6: Financial Management and Strategic Management | FM (50 Marks) + SM (50 Marks) | 100 Marks | 3 Hours |
30% Case Scenario MCQs (no negative marking) + 70% Descriptive subjective questions. Passing requires 40% in each paper and 50% aggregate per group. Exemption granted for 60%+ marks.
Negative Marking Rule: No negative marking for MCQs in CA Intermediate
Recommended Preparation Roadmap & Strategy
Cutoff Trends & Score Benchmark
Pass percentage ranges between 10% and 20% per group. Achieving exemption (60+ marks) carries forward subject credit for subsequent attempts.
Participating Institutes / Career Pathways
Frequently Asked Questions
Can I appear for CA Intermediate groups separately?
Yes, candidates can appear for Group 1 and Group 2 together or individually in separate sessions.
When can I start Articleship under the New Scheme?
Under the ICAI New Scheme, articleship (practical training) of 2 years can only be commenced after passing BOTH groups of CA Intermediate and completing ICITSS.
Related Examinations & Pathways
Explore other national, state-level, or professional examinations in this discipline.
CA Foundation (ICAI Chartered Accountancy)
The initial entry gateway to India's most prestigious financial qualification. Under the ICAI New Scheme of Education and Training, Foundation tests core acumen across accounting, commercial laws, quantitative aptitude, and business economics. Clearing Foundation qualifies candidates for CA Intermediate.
CA Final (ICAI Chartered Accountancy)
The pinnacle of accountancy education in India. CA Final assesses high-level professional competence in financial reporting, international taxation, risk management, and strategic corporate leadership. Passing CA Final and completing all ICAI requirements qualifies the candidate to become a designated Chartered Accountant.
CSEET (Company Secretary Executive Entrance Test)
The first stage of the Company Secretary qualification. CSEET tests baseline knowledge in business communication, corporate legal aptitude, economic awareness, and current affairs. Clearing CSEET enables direct admission into the CS Executive Programme.