CA Intermediate 2026

CA Intermediate 2026 is the second level of the Chartered Accountancy (CA) course conducted by the Institute of Chartered Accountants of India (ICAI) under the New Scheme of Education and Training. Also known as CA Inter or IPCC successor, this exam is a critical milestone in the CA journey, bridging the gap between CA Foundation and CA Final. Under the revised ICAI New Scheme, CA Intermediate now consists of 6 papers divided into two groups — Group I (Advanced Accounting, Corporate and Other Laws, Taxation) and Group II (Cost and Management Accounting, Auditing and Ethics, Financial Management and Strategic Management). Each paper carries 100 marks with a 70:30 split between descriptive and objective (MCQ) questions. Candidates must score a minimum of 40% in each paper and 50% aggregate per group to pass. CA Intermediate is conducted three times a year — in January, May and September sessions. Clearing both groups of CA Intermediate and completing ICITSS training is mandatory to register for CA Final. The syllabus is designed to build advanced conceptual knowledge in accounting standards (Ind AS), GST, Income Tax, company law, cost accounting, auditing ethics, financial management and strategic management — equipping students with the skills required for professional articleship and real-world financial practice.