Vipra ShrivastavaSenior Manager - Content
CA Intermediate exam pattern is determined by the ICAI. It is the second level of CA course programme. The CA Intermediate course comprises two groups – Group I and Group II. Candidates can register for Group I, Group II or both Groups. The CA Intermediate exam is conducted in CBT mode and total marks per paper is 100. The questions are usually calculation intensive and as well as theory based. To clear the CA Intermediate exam 2025, candidates have to score a minimum of 40 percent in every paper.
Also Read: Difference between CA PCC-IPCC and CA Intermediate
CA Intermediate Exam Pattern: Key Highlights
Earlier, the CA Intermediate exam used to have eight papers; four each in Group I and Group II. However, the ICAI has recently revised the CA Intermediate exam pattern. Under the CA Inter New Scheme, the number of papers have been reduced to 6 ( i.e. 3 papers per group).. Also, the CA Intermediate exam will now include 30% MCQ based questions and 70% subjective questions. Check the table below for key highlights of ICAI CA exam pattern for Intermediate exam.
| CA Intermediate Exam 2025 |
Details |
|---|---|
| Exam Name |
CA Intermediate |
| Exam Conducting body |
ICAI |
| Mode of Exams |
Paper based test |
| Exam Frequency |
Thrice in a year
|
| Total Marks per Paper |
100 |
| Passing Marks |
40 per cent in all papers |
| Negative marking |
No |
| Level of Difficulty |
Tough |
| Number of Attempts Allowed |
Multiple |
| Language of exam |
English/Hindi |
| Types of questions |
Objective and subjective |
| Exam duration |
3 hours |
Also Read: CA Intermediate Syllabus 2025
CA Intermediate Exam Pattern 2025
CA Intermediate is the second level of the Chartered Accountancy course. Those who start the course after graduation can directly begin with registering for the CA Intermediate exam. The ICAI CA Intermediate course comprises two groups – Group I and Group II. One needs to clear both the CA Inter groups to move to the next level. Given below is the CA Intermediate exam pattern and marking scheme:
| CA Intermediate |
Marks |
|---|---|
| Group I |
|
| Paper 1:Advanced Accounting |
100 |
| Paper 2: Corporate and Other Law |
100 |
| Paper 3: Taxation |
100 50 50 |
| Group II |
|
| Paper 4 Cost and Management Accounting |
100 |
| Paper 5: Auditing and Assurance |
100 |
| Paper 6: Financial Management and Strategic Management |
100 50 50 |
CA Intermediate Marking Scheme
Check below the marking scheme of CA Intermediate exam for Group I and Group II under New Scheme. Candidates must score above 50 percent in all papers to clear this course level easily. Students who do not score 50 percent in all papers have to take another attempt in the next session as per eligibility.
| CA Intermediate Papers |
Marks for Subjective questions |
Marks for Objective questions |
|---|---|---|
| Paper I Advance Accounting |
70 |
30 |
| Paper 2 Corporate Law |
70 |
30 |
| Paper 3 Cost and Management Accounting |
70 |
30 |
| Paper 4 Taxation |
70 |
30 |
| Paper 5 Audit and Code Ethics |
70 |
30 |
| Paper 6 Financial Management |
35 |
15 |
| Paper 6 Strategic Management |
35 |
15 |
ICAI CA Intermediate Exam Pattern 2025: Paper wise Time Duration
Some of the ICAI CA papers are conducted for three hours whereas some of the papers are conducted for two hours in every session. Check the table below for paper wise CA exam timings 2025:
| CA Exam 2025 |
Paper (s) |
Exam Timings |
|---|---|---|
| CA Intermediate (IPC) (Old Scheme) |
All Papers |
2:00 PM to 5:00 PM |
| CA Intermediate (New Scheme) |
All Papers |
2:00 PM to 5:00 PM |
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FAQs on ICAI CA Intermediate Exam Pattern 2025
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