The CA Intermediate Exam comes into picture with the Implementation of Revised Scheme of Education & Training for CA Course.
The CA Intermediate Exam is the 2nd level of exam of students pursuing the Chartered Accountancy Course (CA).
With this exam, often abridged as CA Inter, the students can appear for the CA Inter Exam after clearing the CPT Exam or the CA Foundation Exam (which is the entrance exam for CA Students). In some scenarios, there is a direct entry to the CA Intermediate. (Read below for more on direct entry to CA Intermediate).


The subjects of Intermediate Course are classified into two groups which a student can study and appear in the examination group-wise or both the groups together. Students aiming for a Rank in CA Intermediate Exam should give both the groups together. There are total 50 All India Ranks given by the ICAI on the CA Intermediate Exam Level.


Group I

§   Paper-1: Accounting (100 Marks)

§   Paper-2: Corporate Laws & Other Laws (100 Marks)

o     Part I: Company Law (60 Marks)

o     Part II: Other Laws (40 Marks)

§   Paper-3: Cost and Management Accounting (100 Marks)

§   Paper-4: Taxation (100 Marks)

o     Section A: Income-Tax Law (60 Marks)

o     Section B: Indirect Taxes (40 Marks)

                                                                   Group II 

§   Paper-5: Advanced Accounting (100 Marks)

§   Paper-6: Auditing and Assurance (100 Marks)

§   Paper-7: Enterprise Information Systems & Strategic Management (100 Marks)

    • Section A: Enterprise Information Systems (50 Marks)
    • Section B: Strategic Management (50 Marks)


· A Candidate will be declared to have passed the Foundation Examination  if he secures a minimum of 40% marks in each paper and a minimum of 50% marks in aggregate of all the papers, in one sitting.
· Pass with Distinction : This status is given to those candidates who secure a minimum of 70% marks.


Candidates have to register for Intermediate Course under both routes by filling Online Registration Formavailable on ICAI website(www.icai.org) in “Course Registration Forms” under “Students tab”. Candidates while filling the online form should take care of the following:

·            After filling the Online Form, pay the required fee online using the payment gateway.

·         On successful payment, system will automatically generate the Form,  which is to be printed.

         Following documents are to be submitted to concerned Regional Office within 7 days of the date of onlineregistration along with the print out of the online registration form, duly signed by the student.
· Foundation Route students have to submit attested copy of Marksheet of Class 12th or its Equivalent Central Government recognised Examination pass Marks Statement.
· Direct Entry Route students have to submit attested copy of Graduation/ Post Graduation Markstatements / Marksheet of Intermediate level examination of the Institute of Company Secretaries of India or the Institute of Cost Accountants of India.
· One recent color photograph (affixed on the printout of the online successful registration form)
· Attested copy of proof of Nationality, if student is foreigner.
·  Attested copy of proof of special category certificate,i.e, SC/ST, OBC, Differently abled.


Candidates through Foundation Route can opt for registration for Group I or Group II or Both Groups of Intermediate Course while Direct Entry Route candidates have to register for both the groups only. Payment of the fee is to be made as per the below chart.



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( US $ )


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( US $ )

Registration Fee





Students Activities fee





Registration Fee as Articled Assistant





Total Fee






Exams for the CA Intermediate are held in May and November. ICAI announce CA Intermediate Exam Schedule in the month of July for November term of examination and in the month of January for May term of examination.


· A candidate is eligible for enrolment to any of the Group(s) of the Intermediate Course on passing the Foundation Examination.
· A candidate who has already passed erstwhile Foundation Examination or Professional Education (Examination-I) or Common Proficiency Test (CPT) shall be eligible for enrolment to Intermediate Course subject to complying with relevant conditions.
· C.A candidate who was already registered for erstwhile Intermediate/ Professional Education (Course-II)/ Professional Competence Course/ Integrated Professional Competence Course/ Intermediate (Integrated Professional Competence) Course cum articleship shall be eligible for enrolment/ conversion to Intermediate Course subject to complying with relevant conditions.
· Students who are Graduates/ Post Graduates in Commerce having secured in aggregate a minimum of 55% of the total marks or its equivalent grade in the examination conducted by any recognized University (including open University) by studying any three papers carrying a minimum of 50 marks in a semester/year and cumulatively 100 or more marks over the entire duration of the concerned course out of Accounting, Auditing, Mercantile Laws, Corporate Laws, Economics, Management (including Financial Management), Taxation (including Direct Tax Laws and Indirect Tax Laws), Costing, Business Administration or Management Accounting or similar to the title of these papers with different nomenclatures or other than those falling under Commerce stream having secured in aggregate a minimum of 60% of the total marks or its equivalent grade in the examination conducted by any recognized University (including Open University) and candidates who have passed the Intermediate level examination conducted by The Institute of Cost Accountants of India or by The Institute of Company Secretaries of India can register directly in the Intermediate Course.
· Students who are pursuing the Final year Graduation Course can also register for the Intermediate Course on provisional basis and such students’ registration would be regularised and they can commence practical training only on submission of satisfactory proof of having passed the Graduation examination with the specified percentage of marks within six months from the date of appearance in the final year Graduation examination. During the provisional registration period, a student can undergo and complete Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS). If such student fails to produce the proof within the aforesaid period, his provisional registration shall stand cancelled and the registration and other fees, as the case may be, paid by him shall not be refunded/ adjusted and no credit shall be given for the theoretical education undergone.