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Understanding the CA Intermediate exam pattern under the ICAI New Scheme is essential before committing to a preparation strategy. The uniform 70:30 format introduced for all six papers represents a structural shift from the old eight-paper pattern and demands a different kind of preparation: candidates must now be capable of both detailed written answers and quick application-based MCQ responses within the same paper. This page covers the complete exam pattern, paper-wise structure, marking scheme, passing criteria, and session schedule.
For the complete CA Intermediate overview, visit the CA Intermediate main page.
| Topic Link | |
| CA Intermediate Overview | CA Intermediate Exam Guide |
| Eligibility Criteria | CA Intermediate Eligibility Criteria |
| Syllabus | CA Intermediate Syllabus |
| Application Process | CA Intermediate Application Process |
| Cutoff and Passing Marks | CA Intermediate Cutoff |
| Previous Year Papers | CA Intermediate PYQ |
| Syllabus Tracker | CA Intermediate Syllabus Tracker |
| Parameter Details | |
| Total Papers | 6 (3 in Group I + 3 in Group II) |
| Total Marks | 600 (100 per paper) |
| Pattern per Paper | 70 marks Subjective + 30 marks Objective (MCQ) |
| Duration per Paper | 3 hours |
| Mode | Offline (pen and paper) |
| Negative Marking | None (in both subjective and MCQ sections) |
| Question Type | Descriptive + Case-study based MCQs |
| Medium | English and Hindi |
| Groups | Group I and Group II attempted separately or together |
| Paper Name Marks Duration | |||
| Paper 1 | Advanced Accounting | 100 | 3 hours |
| Paper 2 | Corporate and Other Laws | 100 | 3 hours |
| Paper 3 | Taxation | 100 | 3 hours |
| Group I Total | 300 |
| Paper Name Marks Duration | |||
| Paper 4 | Cost and Management Accounting | 100 | 3 hours |
| Paper 5 | Auditing and Ethics | 100 | 3 hours |
| Paper 6 | Financial Management and Strategic Management | 100 | 3 hours |
| Group II Total | 300 |
The most important structural feature of the CA Intermediate exam under the new scheme is the 70:30 split within every paper.
| Component Marks Format | ||
| Part A: Descriptive / Subjective Questions | 70 | Long-answer, short-answer, numerical problem-solving |
| Part B: Objective Questions (MCQs) | 30 | Four-option MCQs based on scenarios or case studies |
| Total per Paper | 100 |
The 70-mark subjective section tests in-depth theoretical understanding and the ability to solve practical problems. Depending on the subject:
Partial marks are awarded in subjective questions. A candidate who sets up the approach correctly but makes an arithmetic error in a computation can still earn partial marks for the methodology.
The 30-mark MCQ section is scenario-based or case-study based. This is explicitly different from simple recall MCQs.
ICAI describes these questions as testing "practical application of knowledge." An example from Paper 2 (Corporate Laws) might present a scenario about a company's board meeting and ask candidates to identify which provisions of the Companies Act apply. An example from Paper 5 (Auditing) might describe an audit situation and ask what the auditor should do per the relevant SA.
No Negative Marking: Incorrect MCQ answers do not lead to any mark deduction. Every unattempted question earns zero, and every wrong answer also earns zero. This means candidates should attempt all 30 MCQs.
ICAI typically provides internal choice in the subjective (70-mark) section. For example: "Attempt any four questions out of six." The MCQ section (30 marks) generally does not have internal choice; all questions are compulsory.
CA Intermediate papers are held over multiple days within the exam window. Both groups are examined in the same session window; candidates who appear in both groups appear on more days.
The CA Intermediate May 2026 exams ran from 3 May 2026. Typical scheduling pattern:
| Day Paper Group | ||
| Day 1 | Paper 1: Advanced Accounting | Group I |
| Day 2 | Paper 4: Cost and Management Accounting | Group II |
| Day 3 | Paper 2: Corporate and Other Laws | Group I |
| Day 4 | Paper 5: Auditing and Ethics | Group II |
| Day 5 | Paper 3: Taxation | Group I |
| Day 6 | Paper 6: Financial Management and Strategic Management | Group II |
ICAI schedules Group I and Group II papers on alternating days when both groups are attempted together. This gives candidates one day's gap between each paper, allowing time for targeted revision.
All CA Intermediate papers are held in the afternoon session: 2:00 PM to 5:00 PM (3 hours).
| Response Type Marks | |
| Correct answer (Subjective) | Full marks based on completeness and accuracy |
| Partial answer (Subjective) | Partial marks for correct methodology |
| No answer (Subjective) | 0 |
| Correct MCQ | +1 (30 MCQs x 1 mark each = 30 marks) |
| Incorrect MCQ | 0 (no deduction) |
| Unattempted MCQ | 0 |
Since there is no negative marking in the MCQ section, candidates should attempt all 30 MCQs. Even a guess on an uncertain MCQ has a 25 percent chance of earning a mark.
The passing criteria for CA Intermediate operates at the group level. Each group must be cleared independently.
| Condition Group I Requirement Group II Requirement | ||
| Minimum marks in each paper | 40 out of 100 per paper | 40 out of 100 per paper |
| Minimum aggregate per group | 150 out of 300 (50%) | 150 out of 300 (50%) |
Both conditions must be met within the same group in the same attempt. For example:
Candidates who score 180 marks or above out of 300 in a group (60 percent or above) are declared to have passed with Distinction for that group.
If a candidate passes Group I but fails Group II in the same attempt, Group I is retained (exempt). In all subsequent attempts, the candidate only needs to appear in Group II. The reverse also applies. This is a significant advantage compared to CA Foundation where no such exemption exists.
| Session Exam Timing Reporting Time | ||
| All Papers | 2:00 PM to 5:00 PM | 1:30 PM |
Gates are typically closed 15 to 30 minutes before the paper begins. Candidates who arrive after gate closure are not permitted to enter. All CA Intermediate papers are held in the afternoon session across all sessions.
Candidates can choose English or Hindi as their medium of examination. The medium is selected at the time of exam form submission for each session.
| Paper English Hindi | ||
| All Six Papers | Yes | Yes |
Certain technical terms (for example, legal terms in Paper 2 or accounting terminology in Paper 1) may not have precise Hindi equivalents. In such cases, the English version of the question is treated as authoritative.
The 70:30 pattern fundamentally changes how each paper should be approached in preparation:
| Section Preparation Requirement | |
| Subjective (70 marks) | Solve complete problems; show every step; practice financial statement formats |
| MCQ (30 marks) | Apply concepts to scenarios; understand the practical implications of each topic; no rote memorization sufficient |
| Section Preparation Requirement | |
| Subjective (70 marks) | Know section numbers and their provisions; cite relevant law in answers; apply provisions to scenarios |
| MCQ (30 marks) | Read scenarios carefully; identify the applicable legal provision or auditing standard; eliminate wrong options |
| Phase Time Activity | ||
| Part B (MCQ) | 30 to 40 minutes | Attempt all 30 MCQs; do not spend more than 90 seconds on any one MCQ |
| Part A (Subjective) | 110 to 120 minutes | Attempt subjective questions in order of confidence |
| Review and completion | 20 to 30 minutes | Revisit flagged questions; check for unattempted MCQs |
Some candidates prefer to start with subjective questions and end with MCQs; others do MCQs first while the paper is fresh. Both approaches are valid; choose based on personal performance in practice papers from the CA Intermediate PYQ page.
| Parameter Old Scheme New Scheme | ||
| Number of Papers | 8 (4 per group) | 6 (3 per group) |
| Paper Pattern | Fully subjective | 70% subjective + 30% MCQ |
| Negative Marking | No | No |
| Total Marks | 800 | 600 |
| Duration per Paper | 3 hours | 3 hours |
| MCQs | No | Yes (30 marks per paper, case-study based) |
Is there negative marking in the 30-mark MCQ section of CA Intermediate? No. There is no negative marking in any part of CA Intermediate under the new scheme, including the 30-mark objective section. Wrong MCQ answers earn zero marks; there is no deduction.
How many MCQs are there in the 30-mark section? Each paper has 30 MCQ questions, each carrying 1 mark. All 30 are compulsory (no internal choice in the MCQ section).
Can I attempt Group I and Group II in the same sitting? Yes. Candidates can appear for both groups in the same session. They appear on six separate exam days within the session window.
What happens if I appear in both groups but pass only one? The passed group is retained (exempt) for future attempts. You only need to reappear in the failed group.
Is the MCQ section based on textbook facts or practical scenarios? The MCQ section under the new scheme is specifically designed to be case-study or scenario-based. Questions test the application of knowledge to practical situations rather than direct recall of definitions.
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