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The CA Intermediate examination spans multiple days across both groups, with each paper demanding a different approach to time management within the three-hour window. A strong exam day performance is not only about preparation depth; it is also about knowing the rules, carrying the right documents, managing the 70:30 paper structure effectively, and maintaining energy and clarity across a six-paper schedule.
This guide covers everything a CA Intermediate candidate needs to know for every exam day, from what to pack the night before to how to approach the MCQ and subjective sections within each paper.
For the complete CA Intermediate overview, visit the CA Intermediate main page.
| Topic Link | |
| CA Intermediate Overview | CA Intermediate Exam Guide |
| Notification and Schedule | CA Intermediate Notification |
| Application Process | CA Intermediate Application Process |
| Exam Pattern | CA Intermediate Exam Info |
| Result | CA Intermediate Result |
| Syllabus Tracker | CA Intermediate Syllabus Tracker |
All CA Intermediate papers are held in the afternoon session. Papers alternate between Group I and Group II across the exam window.
| Day Paper Group Timing | |||
| Day 1 | Paper 1: Advanced Accounting | Group I | 2:00 PM to 5:00 PM |
| Day 2 | Paper 4: Cost and Management Accounting | Group II | 2:00 PM to 5:00 PM |
| Day 3 | Paper 2: Corporate and Other Laws | Group I | 2:00 PM to 5:00 PM |
| Day 4 | Paper 5: Auditing and Ethics | Group II | 2:00 PM to 5:00 PM |
| Day 5 | Paper 3: Taxation | Group I | 2:00 PM to 5:00 PM |
| Day 6 | Paper 6: Financial Management and Strategic Management | Group II | 2:00 PM to 5:00 PM |
Candidates appearing in only one group appear on three days (Days 1, 3, 5 for Group I or Days 2, 4, 6 for Group II). Candidates appearing in both groups appear on all six days.
The one-day gap between Group I and Group II papers gives candidates time for targeted revision before each paper.
Every candidate must carry the following documents on each exam day. Missing any document may result in denial of entry.
| Document Mandatory? Notes | ||
| Printed Admit Card (Hall Ticket) | Yes | Printed on A4 paper; digital copies not accepted |
| Original Government-issued Photo ID | Yes | Aadhaar card, PAN card, Passport, Voter ID, or Driving Licence |
| Passport-size Photographs | Yes | Same as uploaded during registration; carry 2 to 3 copies |
| Blue or Black Ballpoint Pen | Yes | For the subjective (70-mark) section |
| Pencil | Recommended | For rough work; may be used for diagrams |
The admit card must be a printed copy. ICAI exam centres do not accept screenshots or digital versions on mobile phones.
For each of the six exam days, the preparation on the previous evening sets the tone for performance.
Two to Three Hours Before Sleep:
One Hour Before Sleep:
Night Before Each Paper:
| Paper Recommended Night-Before Revision Focus | |
| Paper 1: Advanced Accounting | Consolidation elimination entries; AS 14 purchase consideration calculation |
| Paper 2: Corporate and Other Laws | Key sections of Companies Act (management, audit, winding up); IBC overview |
| Paper 3: Taxation | Tax computation structure for Business and Profession; GST Input Tax Credit conditions |
| Paper 4: Cost and Management Accounting | Variance analysis framework; marginal costing contribution and BEP formula |
| Paper 5: Auditing and Ethics | SA numbers and their core requirements; NOCLAR provisions |
| Paper 6: Financial Management | NPV and IRR formulas; WACC calculation; Working Capital operating cycle |
Reporting Time: 1:30 PM on each exam day Recommended Arrival: 1:00 PM to 1:15 PM
Arriving 15 to 30 minutes before the gate opening gives time to find the correct examination hall, locate the assigned seat, and settle before the paper begins.
| Step What Happens | |
| 1 | Security check at the main gate; admit card and photo ID verified |
| 2 | Attendance registered (manual or biometric depending on centre) |
| 3 | Frisking by security staff |
| 4 | Guided to examination hall and assigned seat |
| 5 | Answer booklet (for subjective) and separate MCQ answer sheet distributed |
| 6 | Exam begins at 2:00 PM on invigilator's signal |
| Prohibited Item Category | |
| Mobile phones, smartwatches, Bluetooth earphones | Electronic devices |
| Personal calculators, scientific calculators | Calculating devices |
| Printed notes, books, rough paper, study material | Study material |
| Bags, purses, pouches | Personal belongings |
| Any material with text or formulas written on it | Other |
| Food and beverages (water may be permitted; check admit card) | Consumables |
What IS provided at the centre:
Each CA Intermediate paper has two distinct components managed within the same three-hour session:
| Component Marks Nature | ||
| Part A: Subjective Questions | 70 | Written descriptive and numerical answers in answer booklet |
| Part B: MCQ / Objective Questions | 30 | Shaded or circled on a separate OMR or MCQ answer sheet |
| Total | 100 | Combined in a single three-hour session |
There is no fixed rule from ICAI on which section to attempt first. Candidates may choose their own sequence. However, the most effective approaches are:
Approach 1: MCQ First (30 Minutes), Then Subjective (150 Minutes) Complete the 30 MCQs first while the paper is fresh. This ensures no MCQ is left unattempted due to time pressure from subjective questions.
Approach 2: Subjective First (150 Minutes), Then MCQ (30 Minutes) Tackle the higher-marks subjective section first, then close with MCQs.
Both approaches work. Choose based on which feels more natural from PYQ practice.
| Phase Time Activity | ||
| Initial reading | 5 to 8 minutes | Read all questions; identify choice options; plan the sequence |
| MCQ (Part B) | 30 to 35 minutes | Attempt all 30 MCQs; do not spend more than 70 seconds on any one |
| Consolidation / Amalgamation | 45 to 55 minutes | These are highest-marks questions; give full time |
| Company Accounts and AS questions | 40 to 50 minutes | Systematic coverage |
| Remaining chapters (BRS, Incomplete Records, etc.) | 30 to 40 minutes | Attempt remaining questions |
| Review | 10 minutes | Check working notes; verify MCQ shading |
Key discipline: Always write labeled working notes in Paper 1. Even if the final consolidated balance sheet figure is wrong, correct working notes earn partial marks.
| Phase Time Activity | ||
| Initial reading | 5 minutes | Identify scenario-based vs direct knowledge questions |
| MCQ (Part B) | 30 to 35 minutes | Identify the legal scenario in each MCQ, apply the relevant section |
| Companies Act questions (major) | 60 to 70 minutes | Structured provision + application + conclusion format |
| Companies Act questions (minor) | 40 to 50 minutes | Shorter questions on definitions, procedures |
| Allied Laws questions (IBC, FEMA, SEBI) | 25 to 35 minutes | Cover all allied law questions |
| Review | 10 minutes | Verify all questions attempted |
Key discipline: Use the three-part format for every law question: state the relevant provision or section, apply it to the facts given, and state the conclusion. ICAI evaluates this structure in subjective answers.
| Phase Time Activity | ||
| Initial reading | 5 to 8 minutes | Identify the complexity of the Income Tax computation question |
| MCQ (Part B) | 30 to 35 minutes | Attempt all 30 taxation MCQs; verify GST classification carefully |
| Income Tax computation (major question) | 50 to 60 minutes | This is typically the highest-marks question; give full time |
| GST questions | 45 to 55 minutes | Cover Input Tax Credit, Supply, Registration questions |
| Remaining Income Tax questions | 30 to 40 minutes | Deductions, Capital Gains, TDS |
| Review | 10 minutes | Verify tax computations and assessment year references |
Key discipline: Always state the assessment year clearly at the beginning of an Income Tax computation. Reference the applicable section number for deductions and additions.
| Phase Time Activity | ||
| Initial reading | 5 minutes | Identify the Standard Costing and Budget questions |
| MCQ (Part B) | 30 to 35 minutes | Apply cost formulas to the scenario in each MCQ |
| Standard Costing (variance analysis) | 45 to 55 minutes | Typically the highest-marks question in Paper 4 |
| Marginal Costing and Decision Making | 35 to 45 minutes | BEP, contribution margin, accept or reject decisions |
| Budget Preparation | 30 to 40 minutes | Production, material, cash budget as required |
| Other chapters (ABC, Job Costing) | 20 to 30 minutes | |
| Review | 10 minutes | Verify variances are favorable or adverse correctly labeled |
Key discipline: Label all variances as Favourable (F) or Adverse (A) clearly. ICAI deducts marks for unlabeled variances even when the calculation is correct.
| Phase Time Activity | ||
| Initial reading | 5 minutes | Identify which SA is relevant to each scenario question |
| MCQ (Part B) | 30 to 35 minutes | Apply SA knowledge to each audit scenario MCQ |
| Company Audit and Audit Report questions | 45 to 55 minutes | These are consistently the highest marks in Paper 5 |
| SAs-based questions | 45 to 55 minutes | State the SA number; explain the relevant requirement; apply to scenario |
| Ethics questions | 30 to 40 minutes | NOCLAR, independence threats, Code of Ethics provisions |
| Other audit assignments | 20 to 25 minutes | |
| Review | 10 minutes | Ensure SA numbers are cited correctly |
Key discipline: Always cite the SA number when answering an auditing question. Answers like "as per the relevant standard" without citing the number are marked lower than answers that specifically state "as per SA 500 on Audit Evidence."
| Phase Time Activity | ||
| Initial reading | 5 minutes | Identify capital budgeting and WACC questions |
| MCQ (Part B) | 30 to 35 minutes | Apply financial formulas and strategic frameworks to MCQ scenarios |
| Capital Budgeting (NPV, IRR, MIRR) | 45 to 55 minutes | Show full discounted cash flow workings |
| Cost of Capital (WACC) | 30 to 40 minutes | Show component cost calculations |
| Working Capital Management | 30 to 40 minutes | Operating cycle, debtor and inventory management |
| Strategic Management questions | 25 to 35 minutes | Apply frameworks to the given business scenario |
| Review | 10 minutes | Verify discount factors and present value calculations |
CA Intermediate is a multi-day exam. Managing energy and study time between exam days is as important as preparation on exam days.
| After Paper Revision Recommendation | |
| After Paper 1 (Accounting) | Light revision: key Cost Accounting formulas for Paper 4 |
| After Paper 4 (Cost Accounting) | Revision: Companies Act chapters 7 to 10 (management, meetings) for Paper 2 |
| After Paper 2 (Corporate Laws) | Light revision: SAs 200 to 706 overview for Paper 5 |
| After Paper 5 (Auditing) | Focused revision: Tax computation structure; GST Input Tax Credit conditions for Paper 3 |
| After Paper 3 (Taxation) | Light revision: NPV and IRR formulas; strategic frameworks for Paper 6 |
| After Paper 6 | Exam complete; no action needed |
Evening revision should be one to two hours of focused material, not an eight-hour session. Maintaining sleep, hydration, and appropriate food is as important as revision during the exam week.
| Problem Action | |
| Forgot admit card | Report to the invigilator; some centres may allow entry with alternative verification but this is at the centre's discretion; contact ICAI at 011-3011-0444 |
| Fell unwell during the exam | Alert the invigilator; basic first aid is available at most ICAI centres |
| Writing mistake in answer booklet | Draw a single line through the incorrect portion; do not use whitener; write the correction alongside |
| Confused about which questions to attempt from choices | Read the instruction on the question paper carefully; ICAI specifies "attempt any X of Y" clearly; do not attempt more than required |
| Power outage at centre | ICAI centres have backup power; alert the invigilator if power does not restore within two to three minutes |
Download provisional answer keys (if released): ICAI releases provisional answer keys for CA Intermediate after all exam sessions conclude. Monitor icai.org for the release date.
Raise objections if needed: If any answer in the MCQ section appears incorrect, submit a formal objection within the objection window with supporting evidence from ICAI study material or SAs.
Preserve the admit card: Required for result checking and marks verification application.
Monitor for result: CA Intermediate results are declared approximately 45 to 60 days after the last exam day. For result download steps and scorecard details, visit the CA Intermediate Result page.
Can I bring my own rough paper for numerical calculations? No. Rough work sheets are provided at the exam centre. Candidates cannot bring personal stationery or rough paper.
Can I use a calculator in CA Intermediate papers? Personal calculators are prohibited. ICAI does not consistently provide basic calculators at Intermediate centres. All calculations must be done manually. Develop speed in manual arithmetic during preparation.
Can I attempt questions in any order? Yes. Within each paper, candidates can attempt questions in any sequence. There is no mandatory order.
How should I handle the MCQ answer sheet and answer booklet simultaneously? Keep both on the desk but complete one section before moving to the other. Many candidates find it easier to complete the MCQ sheet first and then switch exclusively to the answer booklet for the subjective section.
Is there a break between the 70-mark and 30-mark sections? No. Both sections are part of the same three-hour session with no scheduled break. The candidate manages time across both sections independently.
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