ICAI CA Intermediate Exam Details: Eligibility And Syllabus

by Muskaan Dagar

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19 Aug 2025

WHAT IS CA INTERMIDIATE EXAM ?

The CA Intermediate Exam is the second stage of the Chartered Accountancy (CA) course in India.

It is designed to build a strong conceptual foundation and practical understanding required for a professional career in chartered accountancy. Candidates can enter this level either through the Foundation route or the Direct Entry route after graduation. The exam is held twice a year and consists of two groups with eight papers in total. It is conducted by the Institute of Chartered Accountants of India (ICAI) and acts as a bridge between the basic level (CA Foundation) and the final level (CA Final).

WHAT IS THE ELIGIBILITY FOR THIS EXAM ?

You can appear for the CA Intermediate exam if you:

Have cleared the CA Foundation Exam OR
Are eligible through the Direct Entry Route (graduates/postgraduates with required marks or passed Intermediate of ICSI/ICMAI).

· Also, you must complete 8 months of study period after registration before appearing for the exam.

WHAT IS THE SYLLABUS ?

GROUP 1

GROUP2

Paper 1: Accounting

Framework for Preparation and Presentation of Financial Statements
Accounting Standards (AS 1 to AS 29 – selected)
Company Accounts (shares, debentures, final accounts, amalgamation, etc.)
Special Transactions (hire purchase, consignment, partnership, etc.)

Paper 5: Advanced Accounting

Accounting Standards (AS – higher level)
Company Accounts (amalgamation, liquidation, ESOPs, buy-back, etc.)
Partnership Accounts (conversion, dissolution)
Banking, Insurance, Electricity company accounts

Paper 2: Corporate and Other Laws

Part I: Company Law

The Companies Act, 2013 (Chapters I, II, III, IV, VII, IX, X, XI, XII, XXI)
Incorporation, share capital, meetings, directors, KMP, dividend, accounts, audit

Part II: Other Laws

The Indian Contract Act, 1872

· The Negotiable Instruments Act, 1881

· The General Clauses Act, 1897

· The Interpretation of Statutes

Paper 6: Auditing and Assurance

Nature, Objective and Scope of Audit
Audit Strategy, Planning and Programme
Risk Assessment and Internal Control
Vouching, Verification of Assets and Liabilities
Company Audit, Audit Report
Audit of Different Types of Entities

Paper 3: Cost and Management Accounting

Costing basics and techniques
Material, Labour, Overheads costing
Activity-based costing
Budgeting and Budgetary Control
Standard Costing and Variance Analysis
Marginal Costing and Decision Making

Paper 7: Enterprise Information Systems & Strategic Management

Section A: Enterprise Information Systems (EIS)

Automated Business Processes
Financial & Accounting Systems
Information Systems and IT Fundamentals
E-Commerce, M-Commerce
Core Banking Systems

Section B: Strategic Management (SM)

Business Environment and Strategic Management
Strategic Analysis and Planning
Formulation and Implementation of Strategy
Strategic Leadership and Change Management

Paper 4: Taxation

Part I: Income-tax Law

Basic Concepts, Residential Status, and Income
Salaries, House Property, Business/Profession, Capital Gains, Other Sources
Deductions, Exemptions, Clubbing, Set-off, Carry Forward
TDS, Advance Tax, Return Filing

Part II: Indirect Taxes

Goods and Services Tax (GST): Supply, Levy, Time/Value of Supply, Input Tax Credit, Registration, Tax Invoice, Returns, Payment

Paper 8: Financial Management & Economics for Finance

Part I: Financial Management (FM)

Scope and Objectives of Financial Management
Time Value of Money
Financial Analysis and Ratios
Cost of Capital, Capital Budgeting, Capital Structure
Working Capital Management
Dividend Decisions

Part II: Economics for Finance (EF)

Determination of National Income
Public Finance
Money Market & Capital Market
International Trade
Balance of Payments

WHAT IS THE EXAM PATTERN ?

· Each paper = 100 marks.

· Some papers have 30% MCQs + 70% descriptive questions.

ü To pass: Minimum 40% in each paper, AND 50% aggregate in a group.

WHAT IS THE FEES STRUCTURE ?

Registration Fees (Indian Students)

Both Groups: ₹18,000
Single Group: ₹13,000

🔹 Student Activity Fees

₹2,000 (only if registering for both groups)

🔹 Registration Fee for Articleship (one-time)

₹1,000

Both Groups: ₹21,000 (₹18,000 + ₹2,000 + ₹1,000)
Single Group: ₹14,000 (₹13,000 + ₹1,000)

LET'S SUM UP

The CA Intermediate Course is a crucial stage in the Chartered Accountancy journey, as it equips students with advanced knowledge of accounting, taxation, auditing, corporate laws, and financial management. Whether pursued through the Foundation Route or Direct Entry Route, it serves as the gateway to practical training and the CA Final level. With its structured syllabus and rigorous exam pattern, the course not only develops conceptual clarity but also prepares aspirants for the challenges of a professional career in finance and accountancy. Success in the CA Intermediate Exam marks a significant milestone in becoming a qualified Chartered Accountant.

FAQs (Frequently Asked Questions)

Registration is valid for 4 years, and students can revalidate if required. Exams are conducted twice a year (May & November).

Yes. Students can choose to appear for either one group or both groups together, depending on preparation.

While CA Intermediate is not the final qualification, students can work as Audit Assistants, Tax Executives, or Accountants with an average salary of ₹2.5 – ₹4.5 LPA. After completing CA Final, salaries increase significantly.

After passing both groups, students must start Articleship training (3 years) under a practicing Chartered Accountant, followed by the CA Final course.

The exam is held twice a year, in May and November, by ICAI.

By Muskaan DagarContent Writer

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I am Muskaan - a freelance Content Writer Pursuing BA English Honours from SGT University,Gurugram . I combine academic knowledge with writing skills to craft engaging and impactful content . Currently ,I am A French Student as well studying in Alliance Francais De Delhi for Language communications .