CA Intermediate 2025: Check September Exam Dates, Mock Test, Question Papers, May Result

CA Intermediate 2025 ( CA Intermediate )

DeskCalelnderRegistration - 5 Jul '25 - 18 Jul '25

Vipra Shrivastava
Updated on Jul 7, 2025 11:29 IST

By Vipra Shrivastava, Senior Manager - Content

CA Inter result for May 2025 examhas been announced. Students can download their scorecards and merit list from the official website now. The CA pass perentage of May 2025 (both groups) ins 13.22%. Disha Ashish Gokhru from Mumbai bas been declared the CA Inter topper of May 2025 exam. The window to apply for marks verification and certified copy of the result is open from July 7 to August 5, 2025.

CA Inter September 2025 exam dates have been announced. The window to register for CA Inter exam is now open. Students can register till July 18, 2025 (without late fee). CA Inter exam registration is to be done at the SSP portal of ICAI. Mock Tests for candidates appearing in September 2025 will be conducted at BoS portal in July and August. Read here all about CA Intermediate exams - Group I and Group II. 

Latest: ICAI CA Toppers May 2025- Final, Inter and Foundation

 

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. 

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

CA exams for all the three levels are being held thrice in a year from 2025. The first phase exams are held in May and June and the second phase exams are held in September. The third phase exam is held in January. Registrations for the May-June exams is held in February-March and registrations for September exam is done in July and registration for January exam is done in October-November. 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.

Q:   Does ICAI provide study material to cover CA Intermediate syllabus?
A: 

Yes, the ICAI provides a range of study material to cover the CA Inter syllabus. The official study material includes test papers, modules, live classes, previous years' question papers, sample papers and notes. Registered candidates must avail the facility of study material provided by the organisation for best results.

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.

Table of content
  • What is CA Intermediate Exam 2025?
  • ICAI CA Intermediate Exam Dates 2025
  • CA Intermediate Exam: Highlights 2025
  • What is the ICAI CA Intermediate Exam Process?
  • FAQs on CA Intermediate Exam and Course
CA Intermediate Logo

What is CA Intermediate Exam 2025?

CA Intermediate exam is a course level exam which is conducted in order to evaluate CA aspirants who are registered for CA Intermediate course levels. The exam is conducted for all the papers included in the CA Intermediate course and only those who score 40% in every paper qualify for CA Final level. CA Intermediate course is the second level of the Chartered Accountancy course, which is regulated and managed by the Institute of Chartered Accountants of India (ICAI). 

Latest Updates:

Q&A Icon
Commonly asked questions
Q:   Is CA Intermediate easy?
A: 

CA Intermediate course level is not considered easy because of the complexity of syllabus and it requires in-depth understanding of every topic. The pass percentage of CA Inter exam hovers between 20-30 percent which indicates that it is not easy to crack in the first attempt. However, with strategic planning and consistent practice one can crack CA Intermediate course. Conceptual clarity, mock practice sessions, revision and staying updated with the latest exam pattern is crucial to success in CA Inter exam.

Q:   What is the exam fee of CA Intermediate?
A: 

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

Q:   How many times is CA Intermediate exam held?
A: 

CA Intermediate exam used to be held bi-annually in May and November but from the year 2024, it is conducted thrice in a year – May, September and January. Candidates can register for the course level and exam as per their eligibility for the exam session. The CA Inter exam dates are announced at the ICAI website for every session about 3-4 months in advance.

Q:   What is the CA Intermediate syllabus?
A: 

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 & Services Tax

·       Cost and Management Accounting

·       Auditing and Ethics

·       Financial Management & Ethics Management

·       Financial Management

·       Ethics Management

ICAI CA Intermediate Exam Dates 2025

Take a look at the table below for the complete schedule of CA Intermediate 2025 exam

DatesUpcoming Exam Dates
05 Jul ' 25 - 18 Jul ' 25

CA Inter exam September 2025 registration

ONGOING
19 Jul ' 25 - 21 Jul ' 25

CA Inter exam September 2025 registration with late fee

22 Jul ' 25 - 24 Jul ' 25

CA Inter exam September 2025 form correction

04 Sep ' 25

CA Inter exam September 2025 Group I

07 Sep ' 25

CA Inter exam September 2025 Group I

09 Sep ' 25

CA Inter exam September 2025 Group I

11 Sep ' 25

CA Inter exam September 2025 Group II

DatesPast Exam Dates
06 Jul ' 25

CA Inter Result May 2025

24 May ' 25

CA Inter May 2025 exam Group II

22 May ' 25

CA Inter May 2025 exam Group II

CA Intermediate Logo

CA Intermediate Exam: Highlights 2025

The difficulty level of CA Intermediate is high. Check below key highlights of the CA Intermediate exam 2025.

Particulars

Details

CA Intermediate course level

Second level of ICAI’s Chartered Accountancy course

CA Inter Groups

Group I and Group II

CA Intermediate Exam Cycle

May, September and January

Number of papers in CA Intermediate

6 (3 papers in each Group)

CA Intermediate Pass Percentage  (May 2024)

19.88 %

Also Read:

CA Intermediate Syllabus 2025

Difference between CA PCC-IPCC and CA Intermediate

CA Intermediate Eligibility Criteria

  • Candidates who have passed CA Foundation examination or equivalent examination are eligible to register for CA Intermediate course
  • Candidates who have registered for previous CA Intermediate exam as per syllabus under paragraph 2 or 2A of Schedule B or Professional Education (Course-II), Professional Competence Course and converted into Intermediate (IPC) Course/ Accounting Technician Course (ATC) are eligible
  • Candidates who have completed graduation or post-graduation in any stream from a recognized institute of India are also eligible

Also Read: ICAI CA eligibility criteria 2025

Q&A Icon
Commonly asked questions
Q:   What is CA Intermediate exam pattern?
A: 

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

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.

Q:   What is the scope of CA?
A: 

We tell you about the huge scope for Chartered Accountant professionals. As we know that there are many government and private companies that are providing jobs with a good package. The aspirants can become employed in a firm as an employee or can start their own private practice. There are many scopes or jobs for those students who are pursuing Chartered Accountant Course. The CA played an important role in the organization and duties of CA like Auditing & Assurance, Tax Consultancy, Accounting Services, Accountants & Finance Outsourcing and Financial Reporting. Every registered firm or organization under the Company Act, have a CA that manages various tasks like Finance Managers, Financial Controllers, Financial Advisers or Directors and audit their accounts. After becoming a CA, there are various job opportunities. Job opportunities in India with current package Job Scopes in Abroad with current package Job Opportunities in India Charter accountancy is a professional degree course which offers a lot of career options and opportunity with best salary in hand. Below describes career options. Chief Accountant Chief Financial Officer (CFO) Chief Manager- Internal Audits Head Training Lecturer/Professor Chief Manager-Management Audits Chief Manager- System

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.

CA Intermediate Logo

What is the ICAI CA Intermediate Exam Process?

The process of ICAI CA Intermediate exam includes online registration, study duration, admit card download and appearing for the exam. The CA result is announced for Group 1, Group 2 and both Groups. Given below is the brief overview of CA exam process.

Step 1: Apply for CA Intermediate course

Also Read: 

CA Intermediate Exam Fees 2025

The CA Intermediate exam fee is to be paid at the time of registration. Candidates need to pay the fee via VISA or MASTER or MAESTRO Credit / Debit Card / Rupay Card / Net Banking / Bhim UPI. 

CA Intermediate Exam Fees 2025

For Indian Centre(s)

Single Group / Unit 4A to 10 (except Unit 8A & 9A)

INR 1,500

Both Groups / Unit 8A / Unit 9A

INR 2,700

For Overseas Centre(s) – Excluding Kathmandu Centre

Single Group / Unit 4A to 10 (except Unit 8A & 9A)

USD 325

Both Groups / Unit 8A / Unit 9A

USD 500

For Kathmandu Centre

Single Group / Unit 4A to 10 (except Unit 8A & 9A)

INR 2,200

Both Groups / Unit 8A / Unit 9A

INR 3,400

Q&A Icon
Commonly asked questions
Q:   Where can I get CA Intermediate exam form?
A: 

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 to fill the exam form. Those whose course registration has expired must revalidate it to fill the form.CA Course Registration Validity of CA Intermediate is 5 years and the fee for revalidation of CA Intermediate course registration is INR 400.

Q:   How to pay CA Intermediate exam fee?
A: 

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 not make any error in the form. Otherwise, they will have to fill a fresh form and pay the fee again.

Q:   How to register for CA Intermediate exam?
A: 

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 on login and fill the details as required (New users can use the 'New User Register here!' option)

·       Click on confirmation/declaration and 'Register' button

·       Go back to login option

·       Choose registration number in the drop-down and authenticate

·       Now login to access the exam form

·       Add relevant details and upload the necessary documents

·       Make payment of the application fee and submit

·       Download the duly filled CA exam form for future reference

Q:   How to check CA Intermediate result and toppers list?
A: 

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 CA Intermediate

·       Enter your ICAI roll number and registration number 

·       Enter CAPTCHA code as displayed 

·       Click on 'submit' and check your CA result

CA Intermediate Logo

FAQs on CA Intermediate Exam and Course

Check below FAQs related to CA Intermediate exam and course:

Q&A Icon
Commonly asked questions
Q:   What is the late fee amount for CA Intermediate form submission?
A: 

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 groups (domestic students).

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.

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.

Q:   What is the marks verification process for CA Intermediate exam?
A: 

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 eservices website

·       Click on marks verification option

·       Login with user ID and password

·       Choose CA Inter paper(s) for marks verification

·       Upload a scanned copy of your handwritten request

·       Pay the requisite fee and submit the form

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CA Intermediate Exam

Student Forum

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

Answered 3 weeks ago

The digital copy of CA Intermediate admit card is not considered a valid proof of identification. Candidates have to carry print out of their hall ticket to the examination centre on all exam days. The print out is to be signed and stamped which is why the digital copy of the admit card is not accep

...Read more

A

Aarushi Hazarika

Contributor-Level 6

Answered 3 weeks ago

Along with the CA Intermediate admit card, candidates must carry any of the following photo ID cards (in original).

  • Aadhaar card
  • PAN card
  • Voter ID card
  • Passport
  • Driving License

PwD candidates must carry relevant certificate in the prescribed format.

78439160
Vipra Shrivastava

Contributor-Level 10

Answered 2 months ago

Check here CA Inter passing percentage of September 2024 exam:

Particulars

No. of candidates appeared

No. of candidates passed

Pass percentage

CA Inter Group 1

69,227

10, 505

15.17%

CA Inter Group 2

50, 760

8,117

15.99%

CA Inter Both Groups

23,482

1,330

5.66 %

E

Esha Singh

Contributor-Level 6

Answered 2 months ago

Check below CA toppers (AIR 1,2,3) for September 2024 exam:

AIR

Topper Name

Percentage

1

Parami Umesh Parekh

80.67%

2

Tanya Gupta

76.50%

3

Vidhi Jain

73.50%

P

Pallavi Gupta

Contributor-Level 6

Answered 2 months ago

There are six papers in CA Intermediate divided into two groups. Both groups have three paper each.

CA Inter Group I includes the following papers:

·       Paper 1: Advance Accounting

·       Paper 2: Corporate and Other Laws

·       Paper 3: Taxation (Income Tax Law and Goods & Services Tax)

CA Inter Gr

...Read more

J

Jasleen Dixit

Contributor-Level 6

Answered 2 months ago

Yes, the ICAI provides a range of study material to cover the CA Inter syllabus. The official study material includes test papers, modules, live classes, previous years' question papers, sample papers and notes. Registered candidates must avail the facility of study material provided by the organisa

...Read more

A

Anya B

Contributor-Level 6

Answered 2 months ago

Some of the highly recommended books for CA Intermediate preparation are:

·       First lessons in Accounting Standards by MP Vijay Kumar

·       Accountancy with Quick Revision (For CA-IPC, Group -I) by PC Tulsian

·       Taxmann's Students' Guide to Accounting Standards – Including Introduction of In

...Read more

A

Aarushi Hazarika

Contributor-Level 6

Answered 2 months ago

To effectively prepare for CA Intermediate exam, one should dedicate at least 7-8 hours per day. Some students study for longer like 10-12 hours. However, merely studying for long hours will not bear results. One need to utilize those hours in a manner best for exam preparation. Daily study hours sh

...Read more

78439174
Vipra Shrivastava

Contributor-Level 10

Answered 2 months ago

Yes, it is possible to cover CA Intermediate syllabus without coaching, but it is always recommended to opt for coaching. CA course is vast and all three course levels are of high difficulty. There is so much knowledge to be acquired and remembered in this course, that without the correct guidance o

...Read more

A

Anyam Kalra

Contributor-Level 6

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