CA Intermediate

What is CA Intermediate?

The CA Intermediate program is the second level of the Chartered Accountancy course offered by the Institute of Chartered Accountants of India (ICAI). It is designed to provide students with a deeper understanding of financial reporting, auditing, taxation, and strategic decision-making. This level builds on the foundation concepts and prepares students for the advanced challenges of the CA Final.

Eligibility Criteria

Candidates can register for the CA Intermediate program through two routes:

1. Direct Entry Route:

   • Commerce graduates/post-graduates with a minimum of 55% marks or non-commerce graduates/post-graduates with 60% marks.
   • Candidates who have cleared the Intermediate level of CMA or CS courses.

2. CA Foundation Route:

   • Successfully pass the CA Foundation examination conducted by ICAI.

Registration Process

To register for the CA Intermediate course, follow these steps:

1. Online Registration:
   • Visit the official ICAI website and create an account.
2. Fill Out the Form:
   • Enter your personal details, academic qualifications, and other required information.
3. Upload Documents:
   • Submit scanned copies of documents like proof of age, educational qualifications, and a passport-sized photograph.
4. Pay the Fee:
   • The registration fee for both groups is approximately ₹27,000, which includes study material and exam fees. Fees may vary slightly.

Registration Deadlines

The CA Intermediate exams are conducted in May and November each year. Candidates must register at least nine months prior to the desired exam attempt:

• May Exam: Register by August 31 of the previous year.
• November Exam: Register by February 28 of the same year.

CA Intermediate Exam Structure

The CA Intermediate exam consists of Six papers, divided into two groups of four papers each. Candidates can appear for one group at a time or both groups together.

Group I

1. Paper 1: Advanced Accounting
2. Paper 2: Corporate and Other Laws
3. Paper 3: Taxation (Section A: Income Tax Laws Section B: Goods and Services Tax

1. Paper 4: Cost and Management Accounting
2. Paper 5: Auditing and Ethics
3. Paper 6: Financial Management and Strategic Management

• Exam Pattern

• Mode: Offline (Pen and Paper)
• Total Marks: 600 (100 marks per paper)
• Duration: 3 hours per paper
• Passing Criteria:
  • Minimum 40% in each paper.
  • Minimum 50% aggregate in each group.

Practical Training Requirement

After clearing either one or both groups of CA Intermediate, students must complete:

1. ICITSS (Information Technology and Orientation Course):
   • This is a mandatory 15-day course that must be completed before starting Articleship.
2. Articleship Training:
   • A 3-year practical training program, to be started after passing at least one group of CA Intermediate.