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
Q: How many attempts are allowed in CA course?
In the CA course, candidates can make any number of attempts until they clear a particular level. They will be eligible to register for the next level only after clearing the previous level. For example, a candidate needs to clear the CA Foundation level to be able to register for CA Intermediate. For appearing in CA Final exams, a candidate needs to clear both Foundation and Intermediate levels.
Since, the level of difficulty of this course is very high, a maximum percentage of students make multiple attempts. Candidates who decide to pursue CA course, need to make sure that they are well prepared to a marathon of studies, preparation and exams.
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Q: What is the difficulty level of ICAI CA Intermediate exams?
The difficulty level of CA Intermediate exams is high. It is considered to be one of the toughest exams to crack due to the vast syllabus and multiple subjects. The pass percentage of CA Intermediate exam is low and candidates have to make multiple attempts to clear it. CA is a course, one can complete without coaching and guidance. Even though study material, test practices and other support is provided by the ICAI, it is not really possible to study by self. The topics and chapters are vast. They require guidance and practice as well as discipline and productive study hours.
Upvote 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 |
Q: What is the mode of examination of CA courses?
The mode of examination of CA courses was earlier offline .i.e. it was conducted in pen and paper mode. However now the exams for CA Foundation, Intermediate and Final courses are conducted in online mode, i.e. computer based test mode. Candidates have to appear for the exam at designated test centres and punch in their answer on the computer screen. Every test taker is allotted a computer system. They have to login with their registration ID and use the computer mouse to punch in their answers. The exam duration varies for different papers.
Upvote Q: How many times is ICAI CA exam held in a year?
CA exams for all the three levels are held twice in a year. The first phase exams are held in May and June and the second phase exams are held in November and December. Registrations for the May-June exams is held in February-March and registrations for November-December exams is done in August. Candidates can register and appear for the exam as per their preparation and articleship completion. For any phase of exam, they need to fill the form and pay exam fee through registered login ID.
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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
Check below top FAQs related to CA Intermediate exam pattern 2025:
Q: What is the difficulty level of ICAI CA Intermediate exams?
The difficulty level of CA Intermediate exams is high. It is considered to be one of the toughest exams to crack due to the vast syllabus and multiple subjects. The pass percentage of CA Intermediate exam is low and candidates have to make multiple attempts to clear it. CA is a course, one can complete without coaching and guidance. Even though study material, test practices and other support is provided by the ICAI, it is not really possible to study by self. The topics and chapters are vast. They require guidance and practice as well as discipline and productive study hours.
Upvote Q: Who prescribes the CA exam pattern?
The exam pattern of every CA course is prescribed by the Institute of Chartered Accountants of India (ICAI). The agency is responsible for designing the CA courses and conducting the examinations as well as awarding the CA certification in India for professional practice. They also decide the exam mode, duration, timing, questions, marking scheme, passing marks and test process. Once the candidate completes the CA course from ICAI, they are ready to practice Chartered Accountancy professionally.
The paper-wise pattern of CA course levels is different from each other. Some papers are of 2 hours duration whereas some are of 3 hours duration.
Upvote Q: What is the time duration of ICAI CA exams?
The time duration of ICAI CA exams varies for each paper. For some papers, the duration is three hours whereas for some papers it is two hours. The time limit of CA Foundation paper 3 and 4 is 2 hours and for the rest of the papers across levels is three hours. There is no sectional time limit in the CA exams. Candidates have to solve the paper in the given time frame. They must prepare in such a way that they are able to solve maximum questions in the given time limit.
The CA exams are conducted one paper per day and there is no break in between. Candidates have to complete the paper in one go.
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CA Intermediate Exam
Student Forum
Anything you would want to ask experts?Answered 5 days ago
As per the ICAI, the topper of CA Intermediate May 2023 exam was Y Gokul Sai Sreekar. Check the table below for the names and scores of CA Intermediate toppers May 2023:
Rank | CA Inter Topper Name | CA Inter Score and Percentage |
|---|---|---|
AIR 1 | Y Gokul Sai Sreekar from Hyderabad | 688/800 (86 %) |
AIR 2 | Noor Singla from Patiala | 682/800 (82.25%) |
AIR 3 | Sandeep Kothari from Mumbai | 678/800 (84.75 %) |
P
Beginner-Level 1
Answered 5 days ago
As per the ICAI, the topper of CA Intermediate November 2023 exam was Jai Devang Junulia. Check the below table for CA Intermediate toppers of November 2023 exam:
Rank | CA Inter Topper Name | CA Inter Score and Percentage |
|---|---|---|
AIR 1 | Jai Devang Jinulia | 691/800 (86.38%) |
AIR 2 | Tanay Bhageria | 688/800 (86%) |
AIR 3 | Rishi Himanshu Kumar Mevawala | 665/800 (83.50%) |
J
Beginner-Level 1
Answered 5 days ago
As per the announcement made by the ICAI, the topper of CA Intermediate May 2024 exam was Kushagra Roy from Bhiwadi. Check here the names of AIR 1, 2 and 3 of CA Inter May 2024 exam:
AIR | CA Intermediate Topper Name | Marks |
|---|---|---|
1 | Kushagra Roy, Bhiwadi | 538 (89.67%) |
2 | Yug Sachin Kariya, Akola | 526 (87.67%) |
2 | Yagya Lalit Chandak, Bhayandar | 526 (87.67%) |
3 | Manit Singh Bhatia, New Delhi | 519 (86.50%) |
3 | Hiresh Kashmirmka, Mumbai | 519 (86.50%) |
N
Beginner-Level 1
Answered 5 days ago
The CA Intermediate pass percentage in May 2023 exam is 18.95 for Group I and 23.44 for Group 2. The pass percentage of candidates who cleared both groups is10.24.
CA Final Group | No. of candidates appeared | No. of candidates passed | Pass percentage |
|---|---|---|---|
Group I | 100781 | 19103 | 18.95 |
Group II | 81956 | 19208 | 23.44 |
Group I and II | 39159 | 4014 | 10.24 |
A
Beginner-Level 1
Answered 5 days ago
The pass percentage of CA Intermediate November 2023 for Group 1, Group 2 and Group 1 & 2 both are given below:
Group (s) | Number of candidates | Number of qualifying candidates | Pass percentage |
|---|---|---|---|
Group 1 | 1,17,304 | 19,686 | 16.78 |
Group 2 | 93,638 | 17,957 | 19.18 |
Both groups | 53,459 | 5,204 | 9.73 |
A
Beginner-Level 1
Answered 5 days ago
The pass percentage of CA Inter May 2024 for Group 1, Group 2 and Group 1 & 2 both are given below:
CA Inter Group | No. of candidates appeared | Number of candidates passed | CA inter Pass percentage |
|---|---|---|---|
Group I | 1,17,764 | 31,978 | 27.15% |
Group II | 71,145 | 13,008 | 36.35% |
Both Groups | 59,956 | 11,041 | 19.88% |
Contributor-Level 10
Answered 2 weeks ago
ICAI declared the results of CA Intermediate exam May 2024 on 11th July 2024.
Candidates can check their results on the official website of ICAI.nic.in.
Kushagra Roy stood first with percentage of 89.67% marks.
To pass the examination percentage of 40% marks in each paper and percentage of 50% marks in
S
Contributor-Level 6
Answered a month ago
Depending on the particular position you're aiming for you can apply for the Reserve Bank of India (RBI) tests as a CA Intermediate student
Eligibility: A graduate degree is necessary for the majority of RBI positions, such as Grade B Officer. Nonetheless your CA Intermediate credential may also qual
R
Contributor-Level 10
Answered 2 months ago
The late fee amount for CA Intermediate form submission is INR 600. Candidates have to pay the additional amount of late fee if they are submitting the form after the original deadline of CA Intermediate registration. The actual fee for CA Inter is INR 1,500 for single group and INR 2,700 for both g
Contributor-Level 10
Answered 2 months ago
The ICAI provides facility of marks verification to candidates. CA Intermediate students who wish to get their answer copies reevaluated, by applying through marks verification process. The window to apply for marks verification is opened a day after the result announcement.
· Visit the ICAI e
Contributor-Level 10
Who was the topper of CA Intermediate May 2023?