CA Intermediate is the second level of the Chartered Accountancy course in India, designed by ICAI and consisting of two groups covering6 subjects total (3 per group). The curriculum, focusing on accounting, law, taxation, and auditing, requires intense study over roughly 8–9 months for exams held in May and September. It acts as a mandatory bridge between the Foundation course/graduation and the final Articleship training.
Key Aspects of CA Intermediate
Structure: Six subjects total, divided into Group I and Group II.
Group I: Advanced Accounting, Corporate and Other Laws, Taxation.
Group II:
Cost and Management Accounting, Auditing and Ethics, Financial Management & Strategic Management
.
Exam Pattern: Each paper is 100 marks, featuring a 70% descriptive and 30% MCQ format (New Scheme).
Passing Criteria: A candidate must secure a minimum of 40% in each paper and an aggregate of 50% in all papers of a group.
Registration Validity: The registration for the CA Intermediate course is valid for 4 years.
Subjects: The syllabus covers in-depth knowledge of financial and legal aspects
Eligibility
Foundation Route: Passed the CA Foundation examination.
Direct Entry Route: Graduates/Post Graduates with minimum marks or equivalent intermediate level/exam passed (e.g., CS or CMA).
