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This page answers every frequently asked question about the CA Intermediate examination under the ICAI New Scheme of Education and Training. Questions are organized into sections covering general information, eligibility, registration, exam pattern, new scheme changes, syllabus, passing criteria, result and group exemptions, Articleship, and career path. All answers are based on official ICAI guidelines and notifications.
For the complete CA Intermediate exam 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 |
| Exam Pattern | CA Intermediate Exam Info |
| Application Process | CA Intermediate Application Process |
| Cutoff | CA Intermediate Cutoff |
| Result | CA Intermediate Result |
| Syllabus Tracker | CA Intermediate Syllabus Tracker |
What is CA Intermediate?
CA Intermediate is the second level of the Chartered Accountancy programme conducted by the Institute of Chartered Accountants of India (ICAI). It follows the CA Foundation (or the Direct Entry route for graduates) and precedes the CA Final. Clearing both groups of CA Intermediate is required before beginning the two-year Articleship under the new scheme.
How many papers are there in CA Intermediate under the new scheme?
Under the ICAI New Scheme applicable from May 2024, CA Intermediate has six papers organized into two groups of three papers each:
How is the new scheme different from the old scheme?
The key differences between the old and new schemes are:
| Parameter Old Scheme New Scheme | ||
| Number of papers | 8 (4 per group) | 6 (3 per group) |
| Paper pattern | Fully subjective | 70 marks subjective + 30 marks MCQ |
| Negative marking | No | No |
| Articleship start | After passing one group | After passing both groups + ICITSS |
| Articleship duration | 3 years | 2 years |
| Registration validity | 4 years | 5 years |
How many times is CA Intermediate held in a year?
CA Intermediate is held three times a year, in May, September, and January. This expanded schedule (from twice to three times per year) has been in place since 2024.
What is the minimum qualification to register for CA Intermediate?
Two routes are available:
Can a student register for CA Intermediate directly after Class 12?
No. Class 12 students cannot use the Direct Entry route. The Direct Entry route requires graduation or postgraduation with minimum marks. Class 12 students must clear CA Foundation first.
If I scored 48 percent in CA Foundation, can I register for Intermediate?
No. The minimum aggregate required in CA Foundation for Intermediate registration is 50 percent (200 marks out of 400). A score below 200 does not qualify.
Is there an age limit for CA Intermediate?
No. ICAI does not prescribe any minimum or maximum age limit for CA Intermediate.
What is the mandatory study period for CA Intermediate?
Eight months from the date of registration. Candidates must register at least eight months before the exam session they intend to appear in. The study period is longer than the four-month requirement at Foundation level because the Intermediate syllabus is substantially more voluminous.
Can a student working full-time appear for CA Intermediate?
Yes. There are no restrictions based on employment status at the examination stage. However, the two-year Articleship (which begins after clearing both groups) requires working under a practicing Chartered Accountant and may conflict with full-time employment depending on the nature of the job.
What is the registration fee for CA Intermediate?
The registration fee is Rs. 18,000 for both groups for Indian students. Candidates from Jammu and Kashmir and the eight North-Eastern states receive a 75 percent concession. For the exact current fee, verify from the official ICAI website at icai.org.
What is the exam form fee for CA Intermediate?
The exam form fee is Rs. 3,300 for both groups and Rs. 1,700 for a single group, paid separately for each session.
How long is the CA Intermediate registration valid?
Five years from the date of registration, covering up to 15 exam attempts across three sessions per year. After five years, revalidation is available once by paying Rs. 400.
Can I register for only one group of CA Intermediate initially?
Yes. ICAI allows single group registration. You can register for Group I first and register for Group II separately within the five-year validity period.
Is it mandatory to attempt both groups simultaneously?
No. Candidates can choose to appear in Group I only, Group II only, or both groups simultaneously in any session. This flexibility allows strategic pacing of preparation.
Can the registration fee be refunded if I do not appear in the exam?
No. The ICAI registration fee is non-refundable under any circumstances once paid.
For the complete step-by-step registration process, visit the CA Intermediate Application Process page.
What is the 70:30 pattern in CA Intermediate?
Every paper in CA Intermediate under the new scheme carries 100 marks split as:
Both sections are answered in the same three-hour paper. There is no negative marking in either section.
Are the MCQs in CA Intermediate simple factual questions?
No. ICAI explicitly frames the 30-mark MCQ section as scenario-based or case-study based. A typical MCQ presents a practical situation and asks which provision applies, what the auditor should do, or which financial decision is correct. This requires application of concepts, not just recall.
Is there negative marking in the MCQ section of CA Intermediate?
No. There is no negative marking in any part of CA Intermediate, including the 30-mark MCQ section. All 30 MCQs should be attempted regardless of certainty.
How long is each CA Intermediate paper?
Each of the six papers is three hours long. All papers are held in the afternoon session from 2:00 PM to 5:00 PM.
Can a calculator be used in CA Intermediate?
Personal calculators (including scientific calculators) are prohibited. All numerical calculations must be done manually. Practice speed arithmetic during preparation.
For the complete exam pattern details, visit the CA Intermediate Exam Info page.
What is covered in Paper 3 (Taxation) of CA Intermediate?
Paper 3 covers Income Tax (approximately 60 marks) and Goods and Services Tax (approximately 40 marks). Income Tax topics include residential status, heads of income (Salaries, House Property, Business and Profession, Capital Gains, Other Sources), deductions under Chapter VI-A, TDS, and assessment procedures. GST topics include supply, charge, Input Tax Credit, registration, returns, and Customs basics.
Does the CA Intermediate syllabus change every year?
The core six-paper syllabus structure is stable. Paper 3 (Taxation) is updated annually through the Taxation Amendments Circular that ICAI releases before each session. This circular specifies the applicable assessment year and GST notifications. Paper 2 (Corporate Laws) may also reflect new rules under the Companies Act as they are notified.
What are Self-Paced Online Modules (SPMs)?
SPMs are four online learning modules introduced under the new scheme that must be completed during the two-year Articleship period before appearing for CA Final. They cover Governance, Risk and Ethics (SPM 1), Financial Services and Capital Markets (SPM 2), Global Financial Reporting Standards (SPM 3), and Multidisciplinary Case Study (SPM 4). SPMs do not affect CA Intermediate eligibility or results.
For the chapter-wise syllabus for all six papers, visit the CA Intermediate Syllabus page.
What are the passing marks for CA Intermediate?
Candidates must score a minimum of 40 marks in each individual paper and a minimum of 150 marks in aggregate for each group (50 percent of 300). Both conditions must be met simultaneously within the same group attempt.
What is the Distinction threshold?
Candidates who score 180 marks or above out of 300 in a group (60 percent or more) are declared to have passed with Distinction for that group.
What is group exemption in CA Intermediate?
If a candidate passes Group I but fails Group II in the same attempt, Group I is retained (exempt) permanently. In all future attempts, only Group II needs to be attempted. This exemption remains valid for the duration of the registration validity (five years). The reverse applies if Group II is passed and Group I is failed.
Does the group exemption expire?
The group exemption remains valid for the duration of the five-year registration validity. If the registration expires without the remaining group being cleared, the exemption also lapses along with the registration.
Can group exemption be carried over if I revalidate my registration?
Yes. Revalidation of registration extends the validity period, and the group exemption carries forward into the revalidated period.
Is there any difference in passing criteria between Group I and Group II?
No. The passing criteria are identical for both groups: minimum 40 per paper and minimum 150 aggregate out of 300.
What is ICITSS?
ICITSS stands for Integrated Course on Information Technology and Soft Skills. It is a mandatory pre-Articleship training comprising IT Training (15 days, approximately Rs. 6,500) and an Orientation Programme (6 days, approximately Rs. 3,500). It must be completed before the two-year Articleship begins. ICITSS does not affect CA Intermediate exam eligibility.
When can Articleship begin under the new scheme?
Under the new scheme, Articleship can only begin after:
This is a fundamental change from the old scheme, where Articleship could begin after passing just one group.
How long is the Articleship under the new scheme?
Two years. This is reduced from the three-year period under the old scheme.
Can Articleship be done simultaneously with CA Intermediate preparation?
No. Under the new scheme, Articleship can only begin after clearing both groups. There is no provision for beginning Articleship while Intermediate groups are still pending.
Where does Articleship take place?
Articleship is done under a practicing Chartered Accountant (holding a Certificate of Practice) or within a CA firm. Candidates must identify an Articleship principal and register the Articleship through the ICAI SSP portal.
Are there restrictions on the type of CA firm for Articleship?
Candidates can do Articleship under any practicing CA with a Certificate of Practice, regardless of firm size. Large CA firms (Big Four affiliates, mid-sized firms, small practices) all provide Articleship opportunities. The quality of exposure may vary, but the eligibility to appear for CA Final does not depend on the type of firm.
When is the CA Intermediate result declared?
Results are declared approximately 45 to 60 days after the last exam day. The January 2026 session result was declared in March 2026, approximately 45 days after the last paper.
How do I check the CA Intermediate result?
Visit icai.nic.in or icaiexam.icai.org, click on the result link for the relevant session, enter your Roll Number and Registration Number, and submit. Download the scorecard PDF.
If I pass both groups in the same session, which certificate does ICAI issue?
ICAI issues an e-certificate confirming that the candidate has passed both groups of CA Intermediate. This certificate is available for download from eservices.icai.org after the result. It is required for Articleship registration.
Can I apply for marks verification in CA Intermediate?
Yes. Candidates can apply for marks verification (Rs. 100 per paper) within 30 days of result declaration. Verification checks totalling accuracy and completeness of evaluation, not re-evaluation of answer quality. Certified copies of answer scripts (Rs. 500 per paper) are also available within 30 days.
What should I do if I fail both groups in CA Intermediate multiple times?
Review your answer scripts through certified copies to identify the specific chapters and question types where marks are consistently lost. Rebuild preparation using the CA Intermediate Syllabus Tracker with targeted focus on those chapters. Solve ICAI MTPs and PYQs from the CA Intermediate PYQ page in timed conditions to build exam temperament alongside knowledge.
What is the minimum time to complete the entire CA programme after Foundation?
The theoretical minimum from CA Foundation pass to CA membership is approximately four years:
In practice, most candidates take 5 to 7 years due to multiple attempts at various levels.
What career options open up after clearing CA Intermediate?
After clearing both groups of CA Intermediate and beginning Articleship, candidates gain access to:
After completing Articleship and clearing CA Final, candidates become eligible for ICAI membership and the CA designation. Chartered Accountants work across Big Four accounting firms, multinational corporations, government departments, financial institutions, and as independent practitioners.
Can CA Intermediate be done alongside a graduation degree?
Yes. There is no restriction on simultaneously pursuing a graduation degree and CA Intermediate. Many students appear for CA Intermediate while completing B.Com or other undergraduate programmes. This parallel approach can reduce the overall time to complete the CA programme.
Is CA Intermediate recognized internationally?
The CA Intermediate qualification itself is not internationally recognized independently. However, the complete CA qualification (after clearing CA Final and completing Articleship) is recognized through ICAI's Mutual Recognition Agreements (MRAs) with CPA Canada, CPA Australia, ICAEW (UK), and other bodies.
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