CA Intermediate
CA Intermediate 2026: Complete Guide to Registration, Syllabus, Eligibility, Exam Pattern & Previous Year Question Papers
The CA Intermediate 2026 is the second level of the Chartered Accountancy (CA) course in India. Conducted by the Institute of Chartered Accountants of India (ICAI), this national-level examination is designed for students aiming to build successful careers in accounting, auditing, taxation, financial management, corporate laws, and business consulting.
Whether you have qualified CA Foundation or are planning the next step in your CA journey, understanding the latest CA Intermediate 2026 syllabus, eligibility criteria, registration process, exam pattern, previous year question papers, and preparation strategy is essential for success.
At INCOC, we provide everything you need for CA Intermediate exam preparation in one place—from the latest ICAI notifications, CA Intermediate previous year question papers, study material, mock tests, revision notes, and subject-wise guidance to expert preparation tips. Our goal is to help every CA Intermediate aspirant prepare confidently and clear the examination on the first attempt.
What is CA Intermediate?
The CA Intermediate program is the second level of the Chartered Accountancy (CA) course conducted by the Institute of Chartered Accountants of India (ICAI). It equips students with advanced knowledge of financial reporting, auditing, taxation, corporate and business laws, cost management, and strategic decision-making. Building on the concepts learned in CA Foundation, the CA Intermediate 2026 syllabus prepares aspirants for the academic and practical challenges of the CA Final while strengthening the skills required for a successful career in accounting, finance, auditing, and taxation.
Eligibility Criteria
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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. - CA Foundation Route: Successfully pass the CA Foundation examination conducted by ICAI.
Registration Process
- Online Registration: Visit the official ICMAI website and create an account.
- Complete the Form: Provide the necessary details, including personal information, educational background, and contact information.
- Upload Documents: Submit documents like proof of age, educational qualifications, and a passport-sized photograph.
- Pay the Registration Fee: The registration fee for the CMA Intermediate program is approximately ₹27,000 for both groups, although fees may vary.
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.
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 and 50% aggregate in each group
Group-Wise Subjects
Group 1
- Paper 1:Advanced Accounting
- Paper 2: Corporate and Other Laws Paper
- Paper 3:Taxation (Section A: Income Tax Laws Section B: Goods and Services Tax
Group 2
- Paper 4: Cost and Management Accounting
- Paper 5: Auditing and Ethics
- Paper 6: Financial Management and Strategic Management
Practical Training Requirement
- ICITSS (Information Technology and Orientation Course): This is a mandatory 15-day course that must be completed before starting Articleship.
- Articleship Training: A 3-year practical training program, to be started after passing at least one group of CA Intermediate.
Mock Test - Start Now!
Group I
Paper 1: Advanced Accounting
Paper 2: Corporate and Other Laws
Paper 3: Taxation
Group II
Paper 4: Cost and Management Accounting
Paper 5: Auditing and Ethics
Paper 6: Financial Management and Strategic Management
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