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CA-INTERMEDIATE

Course structure

This is the second level of Chartered Accountancy Course under ICAI which consists of six papers, each papers carries 100 marks and divided into two groups:

Group I
Group II
Paper –I 
Advance accounting  
100 Marks
Paper –II 
Corporate and other law 
100 Marks
Paper –III 
Taxation
Section A: Income Tax Law 
Section B: Goods and Service Tax 
100 Marks 
(50 Marks Each)

Paper –IV
Cost and Management Accounting
100 Marks
Paper –V
Auditing & Ethics
100 Marks
Paper –VI 
Management
Section A: Financial Management 
Section B: Strategic Management 
100 Marks 
(50 Marks Each)




CA-INTERMEDIATE

Registration eligibility & validity

A candidate may register in Intermediate Course through either of the following two routes:

  • Foundation Route: After passing CA-Foundation Level Examination held by the Institute
  • Direct Entry Route: Graduates or post graduates in commerce (with minimum 55% marks) or graduates or post graduates in any other subjects (with minimum 60%) or Intermediate level passed candidates of Institute of Company Secretary of India or Institute of Cost Accountants of India are eligible for registration to Intermediate Course.


  • The validity period for registration in the Intermediate Course is for 5 years from the date of registration in the Intermediate Course which can be revalidated for 5 years with revalidation fee of INR 400.
  • Note: Revalidation for Intermediate Course is permitted only once


CA-INTERMEDIATE

Registration Deadlines


  • To appear on Examination held on
  • Last Date of Registration
  • January
  • 1stSeptember of Previous year
  • May
  • 1stJan of Same Year
  • September
  • 1stMay of Same Year

CA-INTERMEDIATE

Examinations & Passing Criteria

  1. There will be 30% case scenario/case study based MCQs and 70% descriptive questions in all 6 papers of CA-Intermediate
  2. To pass CA-Intermediate Exams, candidate must secure at one sitting
  • at least 40% in individual paper and
  • at least of 50% in aggregate of all the papers


Note:

  • Student who secures 40% in individual subject and 50% in aggregate under the same group, is declared to have passed that group. 
  • Student obtaining 60% or more in any subject but failing other papers, is entitled to have exemption in that particular paper. Exemption will be valid for next three consecutive attempts. However student may opt to continue same exemption to subsequent examination provided he/she shall be required to obtain a minimum of 50% marks in each of the remaining paper or papers of that group (permanent exemption)

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