CA Inter Exam Pattern 2025: Know Marking Scheme & Exam Duration

CA Intermediate 2025 ( CA Intermediate )

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Exam On: 11 Jan '25

Vipra Shrivastava

Vipra ShrivastavaSenior Manager - Content

Updated on Dec 4, 2024 15:53 IST

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

Q:   How many attempts are allowed in CA course?

A:

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?

A:

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.

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ICAI CA Intermediate Exam Pattern 2025: 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

  • May
  • September
  • November

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
Part A: Income Tax Law
Part B: Goods and Service Tax

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
Part A: Financial Management
Part B: Strategic Management

100

50

50

Q:   What is the mode of examination of CA courses?

A:

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.

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Q:   How many times is ICAI CA exam held in a year?

A:

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?

A:

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.

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Q:   Who prescribes the CA exam pattern?

A:

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.

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Q:   What is the time duration of ICAI CA exams?

A:

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

chatAnything you would want to ask experts?
Write here...

Answered 3 weeks 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

...more

R

Ravi Babu

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

...more

5712995
Vipra Shrivastava

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

...more

5712995
Vipra Shrivastava

Contributor-Level 10

Answered 2 months ago

CA Intermediate exam is conducted paper wise. The questions are objective type and the exam duration ranges from 2 hours to 3 hours for different papers. 

CA Intermediate Group I marks distribution:

CA Intermediate Group I

Marks

Paper 1:Advanced Accounting

100

Paper 2: Corporate and Other Law

100

Paper 3: Taxation
Part A: Income Tax Law
Part B: Goods and Service Tax

100

50

50

CA Intermediate Group II marks distribution

CA Intermediate Group II

Marks

Paper 4 Cost and Management Accounting

100

Paper 5: Auditing and Assurance

100

Paper 6: Financial Management and Strategic Management
Part A: Financial Management
Part B: Strategic Management

100

50

50

5712995
Vipra Shrivastava

Contributor-Level 10

Answered 2 months ago

CA Intermediate exam fee can be paid in online mode. Candidates can choose to pay the fee through debit card, credit card, net banking or e-wallet. Students must keep in mind that they should pay the amount as prescribed in the exam circular. The registration fee is non-refundable so they must also

...more

5712995
Vipra Shrivastava

Contributor-Level 10

Answered 2 months ago

CA Intermediate result for every exam phase is announced online. The scorecard and merit list is uploaded at the icai.nic.in/caresult website. Candidates can check the their ICAI CA Inter result by following the process given below:

·       Go to the ICAI website

·       Click on the link indicating C

...more

5712995
Vipra Shrivastava

Contributor-Level 10

Answered 2 months ago

The CA Intermediate exam form is uploaded at the ICAI’s Self Service Portal (SSP) eservices website. Candidates can login and access the exam form there. Those who are registering for the first time, need to create a login ID. Those who have a registered previously, can use their existing login ID t

...more

5712995
Vipra Shrivastava

Contributor-Level 10

Answered 2 months ago

The process to fill the CA Intermediate exam form is online. Students must have a valid login and course registration. If the validity is expired, they must re-validate it at the SSP (eservices) website. Check the process to fill CA Inter exam form below:

·       Go to ICAI exam website

·       Click

...more

5712995
Vipra Shrivastava

Contributor-Level 10

Answered 2 months ago

CA Intermediate has two groups. Candidates have to clear all the papers of both groups to move to next level of the course. The CA Intermediate syllabus of both includes the following.

·       Advanced Accounting

·       Corporate and Other Laws

·       Taxation

·       Income Tax Law

·       Goods & Ser

...more

5712995
Vipra Shrivastava

Contributor-Level 10

Answered 2 months ago

CA Intermediate exam fee structure is given below for students from India and abroad.

CA Intermediate Exam Fees

For Indian Centre(s)

Single Group / Unit (All except 2)

INR 1,500

Both Groups / Unit 2

INR 2,700

For Overseas Centre(s) – Excluding Kathmandu/Bhutan Centres

Single Group / Unit (All except 2)

USD 325

Both Groups / Unit 2

USD 500

For Kathmandu/Bhutan Centres

Single Group / Unit (All except 2)

INR 2,200

Both Groups / Unit 2

INR 3,400

5712995
Vipra Shrivastava

Contributor-Level 10

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