Students can choose to take the CA Intermediate exam in one of two groups, or in both groups simultaneously. Three papers, each worth 100 marks, are included in each group. Candidates must receive at least 40% on each paper and more than 50% overall in each group in order to be eligible. The new CA Intermediate exam pattern is described in detail below, along with the passing requirements, total score, and other important exam information.

CA Intermediate Exam Pattern 2026

The six papers in the CA Intermediate exam are broken down into two sections and are administered offline. Each paper of the CA Inter test is worth 100 points, for a total score of 600. Candidates can efficiently arrange their CA Inter preparation by using the information below. According to the updated CA Inter exam format, the six papers for the CA Inter January 2026 attempt will consist of 70% descriptive questions and 30% case study-based multiple-choice questions.

CA Intermediate 2026 Exam Pattern Overview

CA Intermediate Exam 2026 Highlights
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Particulars Details
Name of the Exam CA Intermediate Exam
Conducting Body Institute of Chartered Accountants of India (ICAI)
Frequency of Exam Held three times a year
Mode of Exam Offline
Medium of Exam English or Hindi
Type of Questions Both Subjective and Objective
Duration of Each Paper 3 Hours
Total Number of Papers 6 Papers (divided into 2 groups)
Marks per Paper 100 Marks
Total Marks 600 Marks
Negative Marking No negative marking
Passing Criteria Minimum 40% marks in each paper and 50% in aggregate per group
Difficulty Level Moderate
Official Website https://www.icai.org

CA Intermediate Marking Scheme 2026

MCQs are not subject to negative marking under the ICAI CA Intermediate Jan 2026 marking scheme. A total of 100 marks will be awarded for the CA Inter Jan 2026 question paper, with 70% of the questions being descriptive and 30% being multiple-choice questions based on case studies.

CA Intermediate 2026 Syllabus

For successful exam preparation, candidates should have a solid grasp of the CA Inter syllabus, subjects, and themes. Each group of the CA inter-exam consists of four papers. Examine the marking scheme by subject in the table below:

CA Intermediate Exam Pattern 2026 - Subject wise marks distribution

CA Intermediate 2026 Marks Distribution

CA Intermediate 2026 – Subject-wise Marks Distribution

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Sl. No Paper Name Marks
1 Advanced Accounting 100 Marks
2 Corporate And Other Laws
Part I: Company Law And Limited Liability Partnership Law
Part II: Other Laws
100 Marks
Part I: 70 Marks
Part II: 30 Marks
3 Taxation
Section A: Income Tax Law
Section B: Goods and Services Tax
100 Marks
Section A: 50 Marks
Section B: 50 Marks
4 Cost and Management Accounting 100 Marks
5 Auditing and Ethics 100 Marks
6 Financial Management And Strategic Management
Section A: Financial Management
Section B: Strategic Management
100 Marks
Section A: 50 Marks
Section B: 50 Marks


CA Intermediate Minimum Qualifying Marks

The passing scores for the CA Intermediate test are set by ICAI. To pass the CA inter exam, candidates must receive at least 40% on each paper and 50% overall in each group (a minimum of 200 points in each group).

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FAQs

What is the age limit to register for the CA intermediate examination?

ICAI has not prescribed any age limit to appear in CA intermediate examination.

Can I apply for the CA inter exam after completing class 12?

No, as per the basic eligibility criteria, candidates can register for the CA intermediate course only through the prescribed routes.

Is there any negative marking in the CA intermediate exams?

No, there is no negative marking in the CA intermediate exams.

Is there stepwise marking in the CA intermediate exam?

There is no such rule about stepwise marking specified by the ICAI.