CA Inter Exam Pattern 2026: Know Marking Scheme & Exam Duration
CA Intermediate 2026 ( CA Intermediate )
CA inter Sep 2026 Registration
6 Jul '26 - 19 Jul '26
ICAI prescribes CA Intermediate exam pattern for exam. Students preparing for CA Inter 2026 exam must understand the exam pattern to prepare accordingly. The exam pattern includes paper-wise weightage, total marks, marking scheme, exam duration & timings, question types, and other details. There are two groups in this course - CA Inter Group I and CA Inter Group II. Students planning to appear for CA Intermediate Sep exam 2026 must check this page to understand the exam pattern in detail.
- CA Intermediate Exam Pattern 2026: Key Highlights
- CA Intermediate Exam 2026 Paper-Wise Weightage
- CA Intermediate Total Marks and Marking Scheme
- ICAI CA Intermediate 2026 Important Topics
- FAQs on ICAI CA Intermediate Exam Pattern 2026
CA Intermediate Exam Pattern 2026: Key Highlights
CA Intermediate pattern was revised in 2024 and the number of papers were reduced from 8 to 6. The 6 papers of CA Inter are divided into two Groups - 1 and 2. Each Group has 3 papers and students have to clear both Groups to move to next level. Also, the CA Intermediate exam now includes 30% MCQ based questions and 70% subjective questions. Check the table below for key highlights of ICAI CA Intermediate exam pattern.
| CA Intermediate Exam 2026 |
Details |
|---|---|
| Exam Name |
CA Intermediate |
| Exam Conducting body |
ICAI |
| Mode of Exams |
Paper based test |
| Exam Frequency |
Thrice in a year
|
| Total Marks per Paper |
100 |
| Passing Marks |
40 per cent in all papers |
| Negative marking |
No |
| Level of Difficulty |
Tough |
| Number of Attempts Allowed |
Multiple |
| Language of exam |
English/Hindi |
| Types of questions |
Objective and subjective |
| Exam duration |
3 hours |
Also Read: CA Intermediate Syllabus 2026
CA Intermediate Exam Paper wise Time Duration
CA Inter exam duration is 3 hours. There is no sectional time limit. Check the table below for paper wise CA exam timings 2026:
| CA Exam 2026 |
Paper (s) |
Exam Timings |
|---|---|---|
| CA Intermediate (IPC) (Old Scheme) |
All Papers |
2:00 PM to 5:00 PM |
| CA Intermediate (New Scheme) |
All Papers |
2:00 PM to 5:00 PM |
Note: Since there is no time limit and the CA Inter exam has subjective questions, students need to practice a lot of mock test series and practice question sets to learn time management in the actual exam. They should practice the official CA Inter mock series provided by the ICAI to be able to utilise the time well.
CA Intermediate Exam 2026 Paper-Wise Weightage
Find the subject-wise weightage for each paper of CA Inter exam in both groups in table below:
| Section | Weightage |
|---|---|
| Paper 1 (Advanced Accounting) | |
| Section 1 | 55% - 65% |
| Section 2 | 30% - 35% |
| Section 3 | 5% - 10% |
| Paper 2 (Company Law and Limited Liability Partnership Law) | |
| Part I | |
| Section 1 | 20% - 30% |
| Section 2 | 20% - 30% |
| Section 3 | 30% - 35% |
| Section 4 | 15% - 20% |
| Part II | |
| Section 1 | 35% - 40% |
| Section 2 | 25% - 30% |
| Section 3 | 30% - 40% |
| Paper 3 (Taxation) | |
| Section A: Income Tax Law | |
| Section 1 | 10% - 20% |
| Section 2 | 25% - 30% |
| Section 3 | 15% - 20% |
| Section 4 | 15% - 20% |
| Section 5 | 20% - 25% |
| Section B: Goods and Services Tax | |
| Section 1 | 0% - 5% |
| Section 2 | 50% - 80% |
| Section 3 | 20% - 45% |
| Paper 4 (Cost & Management Accounting) | |
| Section 1 | 10% - 15% |
| Section 2 | 35% - 40% |
| Section 3 | 20% - 25% |
| Section 4 | 25% - 30% |
| Paper 5 (Auditing and Ethics) | |
| Section 1 | 4% - 6% |
| Section 2 | 8% - 12% |
| Section 3 | 8% - 12% |
| Section 4 | 12% - 18% |
| Section 5 | 12% - 20% |
| Section 6 | 8% - 12% |
| Section 7 | 8% - 12% |
| Section 8 | 12% - 18% |
| Section 9 | 8% - 10% |
| Paper 6 (Financial Management and Strategic Management) | |
| Section A: Financial Management | |
| Section 1 | 10% - 15% |
| Section 2 | 45% - 50% |
| Section 3 | 20% - 25% |
| Section 4 | 15% - 20% |
| Section B: Strategic Management | |
| Section 1 | 15% - 25% |
| Section 2 | 15% - 25% |
| Section 3 | 15% - 25% |
| Section 4 | 15% - 25% |
| Section 5 | 15% - 25% |
Download: CA Intermediate Paper-Wise Weightage PDF
CA Intermediate Total Marks and Marking Scheme
The CA Intermediate total marks per paper is 100 and there are six papers in the course. This means that the CA Inter total marks is 600 marks. Candidates must score above 50 % in both groups to clear this course level easily. Students who do not score 40% in every paper have to take another attempt in the next session as per eligibility.
CA Intermediate Marking Scheme
Check below the marking scheme of CA Intermediate exam for Group I and Group II under New Scheme.
| CA Intermediate Papers |
Marks for Subjective questions |
Marks for Objective questions |
|---|---|---|
| Paper I Advance Accounting |
70 |
30 |
| Paper 2 Corporate Law |
70 |
30 |
| Paper 3 Cost and Management Accounting |
70 |
30 |
| Paper 4 Taxation |
70 |
30 |
| Paper 5 Audit and Code Ethics |
70 |
30 |
| Paper 6 Financial Management |
35 |
15 |
| Paper 6 Strategic Management |
35 |
15 |
Check Out:
ICAI CA Intermediate 2026 Important Topics
The Institute of Chartered Accountants of India releases the important topics to be covered for CA Intermediate exam in its official course syllabus. Students planning to appear for CA Inter exam for upcoming session can check CA Intermediate paper-wise important topics.
CA Inter 2026 Paper 1: Advanced Accounting
| MODULE 1
|
MODULE 2
|
MODULE 3
|
CA Inter 2026 Paper 2: Corporate and Other Laws
| Part I (Company Law & Limited Liability Partnership Law) | ||
|---|---|---|
| MODULE 1
|
MODULE 2
|
MODULE 3
|
| Part 2 (Other Laws) | ||
|
|
|
CA Inter 2026 Paper 3: Taxation
| Section A: Income Tax Law |
|
|---|---|
| MODULE 1 SECTION I
SECTION II
|
MODULE 2 SECTION III
SECTION IV
SECTION V
|
| Section B: Goods and Services Tax |
|
| MODULE 1
|
MODULE 2
|
CA Inter 2026 Paper 4: Cost and Management Accounting
| MODULE 1
|
MODULE 2
|
CA Inter 2026 Paper 5: Auditing & Ethics
| MODULE 1
|
MODULE 2
|
CA Inter 2026 Paper 6: Financial Management and Strategic Management
| Section A – Financial Management |
|
|---|---|
| MODULE 1
|
MODULE 2
|
| Section – B Strategic Management |
|
|
|
Read More:
FAQs on ICAI CA Intermediate Exam Pattern 2026
Check out frequently asked questions on CA Inter Exam Pattern:
Books for CA Intermediate preparation are listed below:
· 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 Ind AS by DS Rawat
· A Handbook on Corporate and Other Laws for CA Inter by Munish Bhandari
· First Lessons In Business Laws, Ethics AND Communication by MP Vijay Kumar
· Cost Accounting for CA-IPC by PC Tulsian
· Padhukas Students Handbook On Cost and Management Accounting by CA B. Saravana Prasath
· Handbook On Taxation by G. Sekhar
· Taxmann's Students' Guide to Income Tax Including GST by Dr. Vinod K Singhania
· Students Handbook on Taxation (Includes Income- Tax Law and Goods and Services Tax Law) by T.N. Manoharan
· Tulsian's Accountancy: For CA Intermediate Course (Group II) by P. C. Tulsian and Bharat Tulsian
· First Lessons in Advanced Accountancy for CA. IPCC Group – II by M. P. Vijay Kumar
· Padhuka's Students Handbook on Advanced Accounting by CA G. Sekar and CA B. Saravana Prasath
· Auditing and Assurance for CA Inter by CA Surbhi Bansal
· Taxmann's Auditing & Assurance by Pankaj Garg
· A Students Handbook on Auditing & Assurance by CA G Sekar and CA B Saravana Prasth
· Padhuka's Students' Guide For Enterprise Information Systems & Strategic Management by B. Saravana Prasath G. Sekar
· Dinesh Madan's Information Technology (IT) by Dinesh Madan
· Students Guide on Financial Management and Economics For Finance by B. Saravana Prasath and G. Sekar
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.
It is not easy, yet not impossible to crack CA Intermediate exam without coaching. If a student is determined, disciplined and fully dedicated towards CA Inter exam preparation, she/she can crack it with self-study.
ICAI conducts CA exams three times a year. These are May, September and January. To appear for the exam, candidates have to register and apply before deadline. The registration schedule is released by ICAI on its official website - icai.org.
Passing marks in CA Intermediate exam is 40% per paper and 50% overall. there are six papers in CA Intermediate. Students who do not score 40% in any of the paper, will have to reappear in the exam.
Total marks of every CA Intermediate paper is 100. This course level has six paper so the total marks is 600. CA Inter result is prepared on the basis of candidate's score in all 6 papers and the percentage is announced out of 600. Candidates have to pass in all the six papers to clear the CA Intermediate level.
To register for CA Intermediate exam, a candidate must have a valid login and course registration. If their validity has expired, they have to renew it at SSP portal. Check below to know how apply for CA Inter exam:
- Go to ICAI exam website
- Click on login and fill details as required (If not already registered, click on New User Register)
- Click on confirmation/declaration and 'Register' button
- Visit login page again
- Choose registration number in drop-down and authenticate
- Login using credentials to access exam form
- Enter details and upload documents
- Pay registration fee and submit
The date of release of ICAI CA Intermediate application form for May session 2026 was March 03, 2026. Candidates who wish to appear for the entrance exam must apply before deadline. The last date to fill and submit CA Inter May application form 2026 was March 19, 2026.
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 two hours and for rest of the papers across levels is three hours. There is no sectional time limit in CA exams.
The last date to fill and submit CA Inter May registration form without late fee was March 16, 2026, and with late fee was March 19.
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