CA Intermediate

CA Intermediate develops the working knowledge of core and allied accountancy subjects that precedes the advanced application focus of CA Final. ICAI frames the CA curriculum as a combination of theoretical education, professional ethics and practical training, so Intermediate is an academic gateway rather than a licence to practise as a Chartered Accountant.

Passing both Intermediate groups is a key progression point: ICAI’s course FAQ states that a student may register for CA Final after passing both groups. The full CA qualification additionally requires the later components of the CA pathway, including practical training, CA Final and membership requirements.

• The syllabus spans financial accounting, company and other laws, direct and indirect taxation, costing, audit and ethics, financial management, and strategic management.
• It is relevant preparation for supervised accounting, audit, tax and finance work, but passing Intermediate alone does not make a person an ICAI member or Chartered Accountant.

The Foundation route requires a candidate to pass the CA Foundation examination and register for Intermediate. ICAI’s published eligibility material specifies an eight-month study course before the first Intermediate examination for Foundation-route candidates.

The Direct Entry route is available to commerce graduates or postgraduates with at least 55% aggregate marks and specified commerce-related paper coverage, and to non-commerce graduates or postgraduates with at least 60% aggregate marks. ICAI also recognises candidates who have passed the Intermediate-level examination of the Institute of Cost Accountants of India or the Institute of Company Secretaries of India for Direct Entry. Final-year graduation students may provisionally register, subject to ICAI’s conditions for later confirmation.

• Registration is for both Intermediate groups, even though a student may choose to sit one group at a time.
• Eligibility and transitional provisions can differ for students converting from earlier ICAI schemes; such candidates should use ICAI’s current examination and SSP guidance.

The New Scheme divides the examination into two groups of three papers. Group I comprises Advanced Accounting; Corporate and Other Laws; and Taxation, split between Income-tax Law and Goods and Services Tax. Group II comprises Cost and Management Accounting; Auditing and Ethics; and Financial Management and Strategic Management, with the last paper split between Financial Management and Strategic Management.

Each paper is worth 100 marks. ICAI permits candidates to appear group-wise or for both groups, while registration remains for both groups. The published pass rule is 40% in each paper plus a 50% aggregate in the relevant group; candidates appearing for both groups may also meet the alternative combined-aggregate condition described by ICAI.

• Group I: Papers 1–3 — Advanced Accounting; Corporate and Other Laws; Taxation.
• Group II: Papers 4–6 — Cost and Management Accounting; Auditing and Ethics; Financial Management and Strategic Management.
• Refer to the examination-cycle-specific ICAI material for applicable statutory updates, study guidelines, question-paper pattern and any transitional unit scheme.

First, select the appropriate entry route and register for the Intermediate Course through ICAI’s Self Service Portal (SSP). ICAI’s guidance distinguishes course registration from an application to sit a particular examination; after registration, students must also submit the examination form and pay the applicable examination fee during the window announced for their intended attempt.

After successful registration, ICAI provides credentials for ordering study material through its Centralized Distribution System portal. Candidates should track ICAI notices for the applicable exam-form dates, centre options, deadlines, late-fee rules, eligibility cut-off and examination fee because these are revised by examination cycle.

• Register for both groups on SSP, even if planning to appear group-wise.
• Complete the required study period before the first eligible attempt.
• Use only the current ICAI examination announcement and SSP for a specific attempt’s deadline or fee.

Begin with ICAI’s current Board of Studies study material and the applicable revision test papers, mock tests, revision materials and study guidelines. This is particularly important for law and tax papers, where ICAI may prescribe statutory updates, inclusions and exclusions for a named examination cycle.

ICAI also provides live virtual classes for Intermediate students. Its 2026 programme lists classes across all six papers and offers interactive doubt resolution, notes, assignments, MCQs, examination-preparation guidance and access to recorded lectures. These resources can support a structured plan of syllabus coverage, question practice and revision, but students should verify that the material is marked applicable to their specific attempt.

• Map preparation to the six-paper, two-group structure and practise both objective/application-oriented and written problem-solving work as prescribed by ICAI materials.
• Use current RTPs, mock tests and model test papers after completing each subject’s base study material.
• For Taxation and Corporate and Other Laws, cross-check the attempt-specific statutory update and study guidelines before final revision.

Passing both CA Intermediate groups enables registration for the CA Final Course under ICAI’s stated progression rules. It also marks completion of the Intermediate academic stage in the CA route, whose subsequent requirements include practical training and Final-level assessment before a candidate can seek ICAI membership.

Practical training is intended to complement the theoretical curriculum by building on-the-job professional experience and the ability to apply knowledge in real situations. ICAI’s current training administration includes a mandatory E-Diary for students commencing practical training from 1 January 2026, which records attendance and tasks performed. The availability, title and pay of roles such as accounts executive, audit assistant or tax associate depend on employers and are not guaranteed by Intermediate examination results.

• Progression: pass both Intermediate groups → register for CA Final and complete the remaining ICAI training and examination requirements.
• Professional exposure: practical training supports work involving audit, taxation, accounting, compliance and related finance functions.
• Membership and the right to describe oneself as a Chartered Accountant arise only after completing ICAI’s full qualification and membership process.