Accounting, law, taxation, costing, auditing, financial management, and strategic management are all covered in CA Intermediate, the second level of the Chartered Accountancy program. Group I and Group II each have six papers.

Understanding the registration and exam costs, subject structure, paper format, exemption guidelines, and advantages of appearing for both groups simultaneously are additional requirements for CA Intermediate. You can more efficiently organize your registration and preparation if you are aware of these details.To learn about the topics and topics covered in each group, review the CA Intermediate syllabus and paper-wise topics before you start getting ready. You may more effectively plan your CA Intermediate trip if you are aware of the eligibility routes, fees, subjects, exam format, and passing criteria.

CA Intermediate Eligibility Criteria

You can register for CA Intermediate through either the CA Foundation route or the Direct Entry route, provided you meet the applicable ICAI eligibility criteria.

1. CA Foundation Route

Candidates who pass the CA Foundation examination can proceed to register for CA Intermediate, subject to the applicable ICAI registration requirements.

2. Direct Entry Route

The Direct Entry route is available to eligible graduates, postgraduates, and candidates who have passed the Intermediate-level examination conducted by the Institute of Company Secretaries of India (ICSI) or the Institute of Cost Accountants of India (ICMAI).The educational eligibility criteria include:

  • Commerce graduates or postgraduates: At least 55% aggregate marks.
  • Graduates or postgraduates from streams other than Commerce: At least 60% aggregate marks.
  • ICSI or ICMAI candidates: Candidates who have passed the relevant Intermediate-level examination conducted by either institute.
Students in the final year of their graduation may also be eligible for provisional registration through the Direct Entry route, subject to ICAI's prescribed conditions and requirements.

CA Intermediate Registration Fees

Whether you register for one group or both groups determines the CA Intermediate registration fee. Both groups must pay a registration cost of Rs. 18,000.

Before finishing the registration process, review the relevant ICAI fee details as registration fees and examination fees are separate.

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Examination Fee Structure
Examination Option Fee
Single Group Rs. 1,500
Both Groups Rs. 2,700

CA Intermediate Subjects and Group Structure

Six papers total—three in each of the two groups—make up CA Intermediate. For comprehensive paper-specific subjects and up-to-date syllabus content, consult the CA Intermediate syllabus.

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CA Intermediate Course Structure & Subjects
Group Paper Subject
Group I Paper 1 Advanced Accounting
Group I Paper 2 Corporate and Other Laws
Group I Paper 3 Taxation
Group II Paper 4 Cost and Management Accounting
Group II Paper 5 Auditing and Ethics
Group II Paper 6 Financial Management and Strategic Management

Group I

Paper 1: Advanced Accounting focuses on accounting principles, applicable Accounting Standards, and topics related to financial reporting.

Paper 2: Corporate and Other Laws covers Company Law and other relevant legal provisions included in the CA Intermediate syllabus.

Paper 3: Taxation comprises Income-tax Law and Goods and Services Tax (GST), covering the applicable provisions and their practical application.

Group II

Paper 4: Cost and Management Accounting covers costing principles, cost management techniques, marginal costing, standard costing, budgeting, and related concepts.

Paper 5: Auditing and Ethics focuses on auditing fundamentals, audit planning, collection of audit evidence, audit reports, and professional ethics.

Paper 6: Financial Management and Strategic Management combines two subjects: Financial Management, which covers financial decisions and working capital management, and Strategic Management, which focuses on business strategy and related concepts.

CA Intermediate Exam Frequency and Paper Pattern

CA Intermediate examinations are held three times a year, typically in January, May, and September.The examination pattern includes the following features:

  • Objective questions: 30% of the paper.
  • Descriptive questions: 70% of the paper.
  • Maximum marks: Each paper carries 100 marks.
  • Negative marking: Objective questions do not carry negative marks under the applicable examination pattern.
For the latest examination dates, timetable, and paper-specific instructions, refer to the official notification for your examination attempt. You can also explore the CA Intermediate Exam Pattern to learn more about the marks distribution, question formats, and overall examination structure.

CA Intermediate Passing Criteria

To pass a CA Intermediate group, candidates generally need to meet both the minimum marks requirement for each paper and the overall aggregate requirement:

  • Minimum marks per paper: Obtain at least 40% marks in every paper.
  • Aggregate marks: Secure a minimum of 50% marks in aggregate across the relevant group.
If you appear for both groups in the same examination, the applicable set-off rules may influence how your marks are considered for meeting the passing criteria. Therefore, refer to the latest ICAI examination regulations applicable to your attempt.For more information about CA examination patterns and passing requirements, visit the CA Exam Pattern and Passing Criteria guide.

Paper Exemption Rules

Subject to the relevant ICAI requirements, you may be eligible for an exemption in a paper if you receive 60 or more points but fail the group.
Subject to the applicable regulations, the exemption may continue to be valid for the next three exams.

You may have fewer papers to prepare for on a later attempt if you receive an exemption. However, before depending on a specific exception, review the most recent ICAI examination regulations.

Benefits of Appearing for Both Groups Together

Appearing for both CA Intermediate groups in the same examination session may offer several benefits, provided you are adequately prepared to attempt all six papers.

Set-Off Benefit

When you appear for both groups together, the applicable set-off provisions may allow marks obtained in one group to be considered while evaluating the overall passing requirements. The calculation depends on the ICAI passing rules applicable to your examination attempt.

Time Savings

Passing both groups in the same examination session can help you complete the CA Intermediate level in a single attempt, rather than clearing each group in separate examination sessions.

All India Rank Eligibility

Appearing for both groups together may also be relevant to All India Rank eligibility. However, rank consideration depends on meeting the specific eligibility conditions prescribed by ICAI for the relevant examination.

Articleship and Career Opportunities

A strong CA Intermediate result and an All India Rank may strengthen your profile when applying for articleship opportunities and planning your future career. However, neither a high score nor a rank guarantees selection for a particular articleship or job.

You can more clearly plan your registration and preparation if you are aware about the CA Intermediate 2027 eligibility, costs, subjects, groups, exam format, and passing requirements. The CA Foundation and qualified Direct Entry pathways are your options, and your preparation and exam strategy should guide your choice of whether to appear for one or both categories. When registering, keep in mind the relevant ICAI guidelines and test notices. To be ready for your CA Intermediate attempt, practice, review, and prepare consistently.

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CA Vipul Dhall is a first-attempt Chartered Accountant and All India Rank 43 in CA Finals, B.Com graduate from Hindu College, University of Delhi, he brings valuable corporate experience from PwC and Bharti Airtel, blending practical industry insights with a strong passion for teaching. With 6+ years of teaching experience, his mission is to inspire students to believe that the CA dream is achievable with the right guidance and discipline.

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