Management, Law & CA · Updated October 2026
CA Intermediate ExamEligibility, Syllabus, Exam Pattern, Salary, Cut-Off, PYQs and Free Mock Test
Chartered Accountant (CA) Intermediate
Conducted thrice a year by the Institute of Chartered Accountants of India (ICAI), CA Intermediate is the second tier of the Chartered Accountancy curriculum, structured into two groups of three 100-mark papers each. Every paper follows a 30% case-scenario MCQ and 70% descriptive question pattern testing deep command over Indian Accounting Standards (Ind AS), corporate law, taxation, costing, and auditing.
- Type
- Eligibility & certification
- Level
- National
- Conducting body
- Finance & Accounting
Start for free with CA Intermediate syllabus study notes, solved previous year papers, real-pattern mock tests and AI Tutor support.
CA Intermediate exam overview and highlights
About CA Intermediate
CA Intermediate is the second level of the Chartered Accountancy course conducted by the Institute of Chartered Accountants of India (ICAI). It has six papers in two groups covering accounting, law, taxation, costing, auditing and financial and strategic management. Clearing both groups, along with the ICITSS course, allows a student to begin the two-year articleship and move towards the Final.
The examination process for CA Intermediate comprises 3 stages: Group I, followed by Group II, followed by ICITSS and articleship. The official syllabus tests candidates across 6 core areas — Advanced Accounting, Corporate and Other Laws, Taxation, Cost and Management Accounting, Auditing and Ethics, Financial Management and Strategic Management — focusing on conceptual clarity, speed, and accuracy. A candidate passes a group by scoring at least 40 marks in every paper and 50 per cent in aggregate for that group; both groups can be attempted together. A paper scored at 60 or more earns an exemption for the next three attempts. Passing both groups allows the candidate to start articleship after the required training.
Key subjects
- Advanced Accounting
- Corporate and Other Laws
- Taxation
- Cost and Management Accounting
- Auditing and Ethics
- Financial Management and Strategic Management
What clearing CA Intermediate leads to
- Eligibility to start articleship and register for CA Final
- Certification & Career Benefit: Eligibility for articleship and CA Final; articled assistants receive a monthly stipend fixed by ICAI
- Official qualifying certificate issued by Institute of Chartered Accountants of India (ICAI) recognised across recruiting boards
- Validity & Eligibility Window: A pass does not expire; paper exemptions are valid for the next three attempts
- Mandatory eligibility credential required to apply for permanent teaching, lectureship, or professional recruitment notifications
- Eligibility for Junior Research Fellowship (JRF), doctoral admissions, or higher professional licensing where applicable
Quick facts
- Full name
- Chartered Accountant (CA) Intermediate
- Conducting body
- Institute of Chartered Accountants of India (ICAI)
- Frequency
- Three times a year (usually January, May and September)
- Exam mode
- Offline (pen and paper); each paper has a 30% objective portion
- Languages
- English and Hindi
- Stages & papers
- 3 stages (6 papers total)
- Negative marking
- None in the MCQ portions
- Official website
- www.icai.org
CA Intermediate — Key Highlights & Official Particulars
Complete snapshot of CA Intermediate conducting authority, frequency, mode, stages, negative marking and official portal.
| Particulars | Details |
|---|---|
| Exam Name | CA Intermediate — Chartered Accountant (CA) Intermediate |
| Conducting Body | Institute of Chartered Accountants of India (ICAI) |
| Exam Category | Management, Law & CA |
| Exam Level | National level |
| Exam Type & Purpose | Eligibility & certification (Eligibility & Fellowship Certification) |
| Exam Frequency | Three times a year (usually January, May and September) |
| Usual Notification & Exam Window | Exams in January, May and September; registration must be done at least eight months before the exam month; examination forms open about two to three months before the exam |
| Mode of Application | Online through ICAI's self-service portal (eservices.icai.org) |
| Mode of Examination | Offline (pen and paper); each paper has a 30% objective portion |
| Medium / Exam Languages | English and Hindi |
| Selection Stages | 3 Stages (6 Papers Total): Group I → Group II → ICITSS and articleship |
| Negative Marking | None in the MCQ portions |
| Selection / Merit Process | A candidate passes a group by scoring at least 40 marks in every paper and 50 per cent in aggregate for that group; both groups can be attempted together. A paper scored at 60 or more earns an exemption for the next three attempts. Passing both groups allows the candidate to start articleship after the required training. |
| Educational Qualification | Passed CA Foundation, or direct entry for commerce graduates or postgraduates with at least 55% and other graduates or postgraduates with at least 60%, or those who have passed the Intermediate level of ICSI or ICMAI. A minimum study period of around eight months from registration is required before the first attempt. |
| Age Limit | No age limit. |
| Qualification & Fellowship Benefit | Eligibility for articleship and CA Final; articled assistants receive a monthly stipend fixed by ICAI |
| Scorecard / Certificate Validity | A pass does not expire; paper exemptions are valid for the next three attempts |
| Competition Scale | Pass rates per group are usually in the range of 10 to 25 per cent |
| Official Website | www.icai.org |
Summary for orientation only, last reviewed October 2026. Check eligibility, dates and pattern in the official notification.
CA Intermediate exam schedule, vacancy, fee and online application process
Standard annual cycle and application workflow for CA Intermediate. Confirm exact notification and closing dates on the official Finance & Accounting website.
| Examination Event | Typical Calendar Window | Cycle / Mode |
|---|---|---|
| CA Intermediate Official Notification & Information Bulletin | Exams in January, May and September; registration must be done at least eight months before the exam month; examination forms open about two to three months before the exam | Three times a year (usually January, May and September) |
| Online Registration & Application Fee Window | Typically remains open for 21 to 30 days from the date of notification release | Online Portal |
| Application Form Correction / Edit Window | 2 to 5 days immediately following the close of the online registration window | As Notified |
| Exam City Intimation & Admit Card Release | City slip 10–15 days prior; Hall Ticket / E-Admit Card 4 to 10 days before the exam date | Via Institute of Chartered Accountants of India (ICAI) |
| CA Intermediate — Group I | Exams in January, May and September; registration must be done at least eight months before the exam month; examination forms open about two to three months before the exam | Offline (pen and paper); each paper has a 30% objective portion |
| CA Intermediate — Group II | Typically 6 to 12 weeks after declaration of Stage 1 results | Shortlisted Candidates |
| Provisional Answer Key & Objection Representation Window | Within 3 to 10 days after completion of the objective examination shifts | Online Challenge |
| Final Answer Key, Normalized Result & Merit List / Scorecard | Typically 3 to 6 weeks after conclusion of the examination stage | Merit List PDF / Login |
- Qualification Scope & Competition
- Pass rates per group are usually in the range of 10 to 25 per cent. As a qualifying / fellowship examination conducted by Institute of Chartered Accountants of India (ICAI), all candidates who meet or exceed the category-wise qualifying marks / JRF merit cut-off earn certification.
- Application Fee & Payment Norms
- Application fee varies by category (Unreserved / OBC-NCL / EWS vs SC / ST / PwBD) and paper selection (Single Paper vs Both Papers where applicable), payable online through the official Institute of Chartered Accountants of India (ICAI) gateway.
How to apply online for CA Intermediate
One-Time Registration (OTR) & Portal Login
Visit www.icai.org and complete your candidate registration using a valid email ID, active mobile number, and Aadhaar / government photo ID details. Online through ICAI's self-service portal (eservices.icai.org).
Fill Academic, Personal & Exam Centre Preferences
Log in to open the CA Intermediate application form. Enter your qualifying degree/board details, category/reservation status, medium of examination (English and Hindi), and choose 3 to 4 preferred test cities.
Upload Photograph, Signature & Category Certificates
Upload a recent passport-size photograph (in prescribed KB dimensions and light background), scanned running-hand signature, and valid SC/ST/OBC-NCL/EWS/PwBD/Domicile certificates where applicable.
Online Application Fee Payment & Confirmation Page
Pay the category-wise examination fee via UPI, Net Banking, Debit/Credit Card, or e-Challan before the closing deadline, then download and preserve the final CA Intermediate Confirmation Page / Application PDF for admit card and verification stages.
CA Intermediate eligibility criteria and age relaxation
Candidates applying for CA Intermediate must fulfil the academic qualification, age limit, nationality and category reservation rules notified by Finance & Accounting.
Educational qualification
Passed CA Foundation, or direct entry for commerce graduates or postgraduates with at least 55% and other graduates or postgraduates with at least 60%, or those who have passed the Intermediate level of ICSI or ICMAI. A minimum study period of around eight months from registration is required before the first attempt.
Age limit & relaxations
No age limit.
Number of attempts
No limit on attempts within a valid registration, which can be revalidated.
Nationality & domicile
Citizen of India (or eligible subjects of Nepal/Bhutan and categories of Indian origin as notified under Government of India recruitment/admission rules).
Other conditions & standards
Pass criteria: at least 40% in each paper and 50% aggregate in the group; a group can be cleared separately or both together.
CA Intermediate — Category-Wise Upper Age Relaxation & Reservation Norms
| Category | Age Relaxation / Rule | Key Conditions & Documentation |
|---|---|---|
| Assistant Professor / Teaching Eligibility (All Categories) | No upper age limit for eligibility certification (unless specified for state cadre posts) | Minimum 55% Master's / 50% D.El.Ed or B.Ed marks for Unreserved; 5% marks relaxation for SC/ST/OBC-NCL/PwBD. |
| Junior Research Fellowship (JRF) — Unreserved / EWS | No age limit. | Applies only to candidates opting for JRF fellowship; Lectureship/TET generally carries no upper age cap. |
| OBC-NCL / SC / ST / PwBD / Third Gender & Women Candidates | Up to 5 years upper-age relaxation for JRF + 5% relaxation in minimum qualifying degree marks | Additional relaxation up to 5 years for candidates with LLM or documented research/armed forces experience where applicable. |
CA Intermediate selection process and exam pattern
Negative Marking & Evaluation Rule: None in the MCQ portions. Selection & Merit Weightage: A candidate passes a group by scoring at least 40 marks in every paper and 50 per cent in aggregate for that group; both groups can be attempted together. A paper scored at 60 or more earns an exemption for the next three attempts. Passing both groups allows the candidate to start articleship after the required training.
Stage 1: Group I
Offline (pen and paper) • 3 Papers (Paper 1: Advanced Accounting, Paper 2: Corporate and Other Laws, Paper 3: Taxation (Income Tax Law 50, Goods and Services Tax 50)) • 300 Total Marks • Duration: 3 hours • Three papers on Advanced Accounting, Corporate and Other Laws, and Taxation (income tax and GST).
Three papers on Advanced Accounting, Corporate and Other Laws, and Taxation (income tax and GST). Each paper has 30 marks of case-scenario-based MCQs and 70 marks of descriptive questions.
Paper / Section Questions Marks Duration Paper 1: Advanced Accounting Varies 100 3 hours Paper 2: Corporate and Other Laws Varies 100 3 hours Paper 3: Taxation (Income Tax Law 50, Goods and Services Tax 50) Varies 100 3 hours Stage 2: Group II
Offline (pen and paper) • 3 Papers (Paper 4: Cost and Management Accounting, Paper 5: Auditing and Ethics, Paper 6: Financial Management (50) and Strategic Management (50)) • 300 Total Marks • Duration: 3 hours • Three papers on Cost and Management Accounting, Auditing and Ethics, and Financial Management with Strategic Management, with the same 30:70 objective to descriptive split.
Three papers on Cost and Management Accounting, Auditing and Ethics, and Financial Management with Strategic Management, with the same 30:70 objective to descriptive split.
Paper / Section Questions Marks Duration Paper 4: Cost and Management Accounting Varies 100 3 hours Paper 5: Auditing and Ethics Varies 100 3 hours Paper 6: Financial Management (50) and Strategic Management (50) Varies 100 3 hours Stage 3: ICITSS and articleship
Offline (pen and paper); each paper has a 30% objective portion • After passing both groups and completing the Integrated Course on Information Technology and Soft Skills, students register for the two-year articleship.
After passing both groups and completing the Integrated Course on Information Technology and Soft Skills, students register for the two-year articleship.
Stage 4: Result Normalization, Cut-Off Qualification & Digital Eligibility Certificate
Official Institute of Chartered Accountants of India (ICAI) portal • Category-wise qualifying cut-off verification • Issuance of Eligibility / JRF / Scorecard Certificate
Candidates who equal or exceed the category-wise qualifying marks and aggregate cut-off receive the official digital eligibility certificate or scorecard (A pass does not expire; paper exemptions are valid for the next three attempts) after credential verification.
CA Intermediate subject-wise syllabus and study material
SmartRank organizes chapter-wise study notes for every subject below in 12 languages, with an AI Tutor on hand for doubts. Start exploring for free, and unlock the complete syllabus with Learn or SmartRank Pass.
Advanced Accounting — Part I (Accounting Standards in depth)
- Accounting Standards (AS) in depth
- Company accounts: buy-back, amalgamation, internal reconstruction
- Consolidated financial statements basics
Advanced Accounting — Part II (Branch and departmental accounts)
- Branch and departmental accounts
- Accounting for special transactions
Corporate and Other Laws — Part I (Companies Act)
- Companies Act: incorporation, prospectus, share capital, deposits, charges, management, accounts and audit
- Limited Liability Partnership Act
- General Clauses Act
Corporate and Other Laws — Part II (Interpretation of statutes)
- Interpretation of statutes
- Foreign Exchange Management Act basics
Taxation: Basic concepts and residential status & Heads of income and clubbing
- Basic concepts and residential status
- Heads of income and clubbing, set-off, deductions
- Computation of total income and tax liability
- TDS, advance tax and return filing
- GST: supply, charge, exemptions, time and value of supply, input tax credit, registration, returns, payment
Cost and Management Accounting: Material, labour and overhead costing & Activity-based costing and cost sheets
- Material, labour and overhead costing
- Activity-based costing and cost sheets
- Job, batch, process and service costing
- Standard costing and marginal costing
- Budgetary control
Auditing and Ethics: Nature, objective and scope of audit & Audit strategy, planning and documentation
- Nature, objective and scope of audit
- Audit strategy, planning and documentation
- Risk assessment and internal control
- Audit evidence and sampling
- Company audit and audit reports
- Ethics and independence
Financial Management and Strategic Management
- Ratio analysis and cost of capital
- Capital structure, leverage and dividend decisions
- Investment decisions and working capital management
- Strategic analysis and strategic choices
- Strategy implementation and evaluation
CA Intermediate certificate validity, fellowship & career opportunities
Eligibility for articleship and CA Final; articled assistants receive a monthly stipend fixed by ICAI. Clearing CA Intermediate establishes statutory eligibility for teaching, research, or professional recruitment across India.
Certification & Fellowship Scope
Eligibility for articleship and CA Final; articled assistants receive a monthly stipend fixed by ICAI.
Issuing Body
Institute of Chartered Accountants of India (ICAI)
Certificate / Score Validity
A pass does not expire; paper exemptions are valid for the next three attempts
Applicable Recruiting Sectors
Central universities, KVS, NVS, EMRS, state education boards, colleges, and R&D institutions nationwide.
Key Benefits & Institutional Opportunities
- Official digital e-Certificate issued by the conducting authority after cut-off qualification
- Eligibility to apply directly against permanent government and aided recruitment notifications
- Monthly Junior Research Fellowship (JRF) stipend + HRA and contingency grant (for JRF-qualified candidates)
- Exemption from written entrance tests in Ph.D. admissions or added academic weightage in selection interviews
- Career advancement (CAS) and pay-scale elevation benefits in academic and professional cadres
Academic & Career Progression Roadmap
- Clear CA Intermediate Category Cut-Off & Download Official Digital Certificate
- Apply for Central / State Recruitment Notifications or University Ph.D. / JRF Admissions
- Clear Mains / Written Recruitment Test, Demo Teaching, or Selection Interview
- Permanent Appointment as Teacher / Assistant Professor / Research Fellow / Certified Professional
- Senior Scale / Selection Grade / Principal / Professor Progression via Career Advancement Scheme
CA Intermediate cut-off trends, score normalization and safe target score
Institute of Chartered Accountants of India (ICAI) publishes category-wise qualifying marks and/or aggregate percentile cut-offs alongside the CA Intermediate result. Candidates must secure both the minimum paper-wise qualifying percentage and the category merit threshold (where applicable for JRF or merit lists) to be declared qualified.
CA Intermediate — Qualifying Standards & Safe Target Benchmarks
| Category | Qualifying Floor / Standard | Recommended Safe Target |
|---|---|---|
| General / Unreserved (UR) | 40% to 60% Aggregate (as per paper rules) | 65%+ Aggregate Marks for comfortable qualification / JRF contention |
| OBC (Non-Creamy Layer) & GEN-EWS | 35% to 55% Aggregate (5% relaxation) | 60%+ Aggregate Marks |
| Scheduled Caste (SC) / Scheduled Tribe (ST) / PwBD | 35% to 55% Aggregate (5% relaxation) | 55%+ Aggregate Marks |
Score Normalization & Marking Impact
Because CA Intermediate is evaluated on a uniform single-session paper scale under none in the MCQ portions, raw score accuracy directly determines your rank on the official merit list.
Factors Determining CA Intermediate Cut-Off
- Total number of notified vacancies / available seats across participating cadres and institutions
- Total number of registered vs actual appearing candidates in the CA Intermediate cycle
- Relative difficulty level of the question paper (and shift-wise variation in multi-shift CBT exams)
- Category-wise vertical (UR, EWS, OBC-NCL, SC, ST) and horizontal (PwBD, ESM, Women) reservation ratios
- Previous year cut-off trajectory and candidate score distribution at the top percentiles
CA Intermediate admit card, answer key and result guide
City slip 10–15 days prior • Admit Card 4–10 days before exam
CA Intermediate Exam City Intimation & Admit Card
Institute of Chartered Accountants of India (ICAI) releases the advance Exam City Intimation Slip followed by the official CA Intermediate Hall Ticket / e-Admit Card on www.icai.org. No hard copy is sent by post; candidates must log in with their Registration Number and Date of Birth / Password to download it.
- Clear A4 printout of the CA Intermediate e-Admit Card with visible barcode and photograph
- Original valid Government Photo ID (Aadhaar Card, Passport, Voter ID, Driving Licence, or PAN Card)
- 2 recent passport-size photographs matching the image uploaded in the online application
- PwBD / Scribe certificate and undertaking (if availing compensatory time or scribe facility)
Within 3–10 days after the examination
CA Intermediate Provisional Answer Key & Objection Window
After conclusion of the objective test, Institute of Chartered Accountants of India (ICAI) uploads the candidate response sheet and Provisional Answer Key on www.icai.org. Candidates can calculate their raw score and submit online representations against any ambiguous question or key discrepancy within the stipulated 48–72 hour window.
- Download your recorded Response Sheet PDF and match Question IDs with the Master Answer Key
- Calculate raw score using the official positive and negative marking formula
- Attach standard textbook / NCERT / official gazette proof if challenging any provisional key
- Review the Final Answer Key published after subject-expert scrutiny of all representations
3–6 weeks after stage completion
CA Intermediate Result, Scorecard & Merit List / Counselling
Institute of Chartered Accountants of India (ICAI) declares the CA Intermediate result as a stage-wise Merit List PDF (with roll numbers and category cut-offs) and individual Normalized Scorecards on www.icai.org. Shortlisted candidates proceed to the next stage, Document Verification, or Centralised Counselling.
- Download and save your official CA Intermediate Scorecard / Rank Letter PDF immediately upon release
- Verify category-wise and sectional cut-off marks in the official result write-up notice
- Keep original matriculation, degree, caste/EWS, and domicile certificates ready for verification
- Track reserve list / multi-round seat allotment updates on the official website
CA Intermediate mock tests
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CA Intermediate Full Mock Test 1
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CA Intermediate Full Mock Test 5
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CA Intermediate previous year papers
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Predicted questions for CA Intermediate
High-probability questions and topics for your next exam
How to prepare for CA Intermediate
- The 30-mark MCQ portion in every paper has no negative marking, so attempt every MCQ and practice case scenarios from ICAI material.
- Study tax and law from the ICAI study material and amendment notes applicable to your attempt, since the applicable finance act changes.
- Costing and Financial Management are practical papers where regular problem solving matters more than reading.
- Attempt one group at a time if you cannot give enough time to all six papers, but remember both groups are needed before articleship.
- Write ICAI mock tests under exam conditions to practice presenting answers with working notes within 3 hours.
- Go through the official CA Intermediate syllabus and the qualifying rules, since clearing the category cut-off is your primary goal.
CA Intermediate FAQs
What is the eligibility for CA Intermediate?
Passing CA Foundation, or direct entry with a commerce degree (55%) or other degree (60%), or passing the Intermediate level of ICSI or ICMAI, followed by a study period of around eight months before the first attempt.
How many papers are there in CA Intermediate?
Six papers of 100 marks each in two groups of three, each with a 30-mark MCQ portion and 70 marks of descriptive questions.
Can I give only one group of CA Intermediate?
Yes, you can appear for one group at a time or both together, but both must be passed before starting articleship.
Is there negative marking in CA Intermediate?
No, there is no negative marking in the MCQ portions of CA Intermediate papers.
What are the passing marks for CA Intermediate?
At least 40% in each paper and 50% aggregate in the group in the same attempt.
What is the selection process and exam pattern for CA Intermediate?
CA Intermediate is conducted by Institute of Chartered Accountants of India (ICAI) across 3 stages: Group I → Group II → ICITSS and articleship. A candidate passes a group by scoring at least 40 marks in every paper and 50 per cent in aggregate for that group; both groups can be attempted together. A paper scored at 60 or more earns an exemption for the next three attempts. Passing both groups allows the candidate to start articleship after the required training.
What is the age limit and educational qualification for CA Intermediate?
Educational Qualification: Passed CA Foundation, or direct entry for commerce graduates or postgraduates with at least 55% and other graduates or postgraduates with at least 60%, or those who have passed the Intermediate level of ICSI or ICMAI. A minimum study period of around eight months from registration is required before the first attempt. Age Limit: No age limit.
What is the validity and career benefit of the CA Intermediate certificate?
Eligibility for articleship and CA Final; articled assistants receive a monthly stipend fixed by ICAI. Validity: A pass does not expire; paper exemptions are valid for the next three attempts.
When is the CA Intermediate notification released and how can I apply online?
CA Intermediate is held three times a year (usually January, May and September) (Exams in January, May and September; registration must be done at least eight months before the exam month; examination forms open about two to three months before the exam). Online through ICAI's self-service portal (eservices.icai.org).
Where can I practice free CA Intermediate mock tests and solved previous year papers?
Select CA Intermediate as your target exam on SmartRank to get chapter-by-chapter study material built around its syllabus covering Advanced Accounting, Corporate and Other Laws, Taxation, Cost and Management Accounting, solved previous year question papers, topic and full-length mock tests in the exact CA Intermediate pattern, a timed exam simulator, subject-wise analytics, an adaptive daily study plan and an AI Tutor.
How can I prepare for CA Intermediate on SmartRank?
Select CA Intermediate as your target exam on SmartRank to get chapter-by-chapter study material built around its syllabus covering Advanced Accounting, Corporate and Other Laws, Taxation, Cost and Management Accounting, solved previous year question papers, topic and full-length mock tests in the exact CA Intermediate pattern, a timed exam simulator, subject-wise analytics, an adaptive daily study plan and an AI Tutor.