CA Inter Exam Pattern 2026: Know Marking Scheme & Exam Duration

CA Intermediate question papers include both objective and subjective type questions. Out of the total, 30% are MCQ based and 70% are subjective type. The subjective type questions require detailed answer.

CA Intermediate has 6 papers divided into 2 groups. Both groups have 3 papers each.

CA Inter Group I

·       Paper 1: Advance Accounting

·       Paper 2: Corporate and Other Laws

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

CA Inter Group II

·       Paper 4: Cost and Management Accounting

·       Paper 5: Auditing and Ethics

·       Paper 6: Financial Management and Ethics Management

There are two groups in CA Intermediate exam. Candidates have to pass both groups to be eligible for next level of the course. Below are the topics included in CA Inter Group I and Group II:

• 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

There is no limit on the number of attempts and it is totally upto the individual as to how many attempts they will require. The CA Intermediate exam is tough and requires about 2-3 attempts on an average. The overall pass percentage of CA exam is usually low at 20-25%.

CA Intermediate level is of high difficulty so it requires long hours of study. Many students study for up to 6-8 hours every day to cover the syllabus and practice sample test series. As per a poll conducted by Shiksha on how many hours to study for CA Inter, it was also noted that most of the students studied more than 5 hours per day. About 49% respondents said that they study for more than 5 hours, while 11% said they study for 4 to 5 hours per day.

As per previous years' trends, the pass percentage of CA Inter exam is between 20 to 30 percent. This means that it is not easy to crack CA Inter exam in first attempt. Additionally, the syllabus for ICAI CA Intermediate exam is complex and requires deep understanding of the topics.

But, if a candidate has strong determination, discipline, and a proper preparation plan, he/she can crack the exam with consistent practice.

In the CA Intermediate exam, about 70 percent of the total questions are subjective type. The remaining 30 percent are objective type. All the papers of CA Inter have the same break up. The objective type questions are case study based. Every question carries 1 mark.

Yes, there is a late fee if a candidate submits CA Intermediate application form during late fee window. The late fee amounts is INR 600. ICAI opens the late fee window for CA Inter application process for three days.

The actual registration fee for CA Inter is INR 1,500 for single group and INR 2,700 for both groups (domestic students).

There is no sectional time limit in CA Intermediate exam. Candidates have to time themselves well so that they are able to cover a good number of questions in the given time limit (3 hours or 2 hours). To manage the time well, candidates must first decide how many questions they have to solve (subjective -70 questions as well as objective- 30 questions). Then divide the time between the two.  

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.

Yes, it is possible to cover CA Intermediate syllabus without coaching, but it is always better to take coaching. CA course is vast and all three course levels are of high difficulty. There is so much to study that without correct guidance one cannot crack the exam. At coaching institute, the candidate is guided in studying in a disciplined and focussed manner.

Total marks of CA Intermediate (both groups) is 600. Every paper carries 100 marks. There distribution of question is 30:70, where 30 % questions are objective type and 70% questions are subjective type. There is no negative marking in CA Inter exam. Candidates have to score 40% in every paper and 50% overall in CA Inter to clear the course level.