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

CA inter Sep 2026 Registration

6 Jul '26 - 19 Jul '26

Updated on Jun 4, 2026 17:34 IST

By Nupur Jain, Senior Executive - Editorial

Overview

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.

Table of contents

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 May September January
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.

Commonly asked questions

Q: What is the format of questions in CA Intermediate?

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.

Q: How many papers are there in CA Intermediate?

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

Q: What is the syllabus for CA Intermediate exam?

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

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

Commonly asked questions

Q: How many attempts are required to crack CA Intermediate?

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%.

Q: Is it easy to crack CA Intermediate exam in first attempt?

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.

Q: How many hours of study is required to prepare for CA Inter exams?

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.

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:

Commonly asked questions

Q: Is there sectional time limit in CA Intermediate exam?

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.

Q: Is there any late fee to submit CA Inter application form?

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).

Q: What is the weightage of subjective type questions in CA Intermediate exam?

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.

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

Introduction to Accounting Standards
Framework for Preparation and Presentation of Financial Statements
Applicability of Accounting Standards
Presentation & Disclosures Based Accounting Standards

MODULE 2

Assets Based Accounting Standards
Liabilities Based Accounting Standards
Accounting Standards Based on Items Impacting Financial Statement
Revenue Based Accounting Standards
Other Accounting Standards
Accounting Standards for Consolidated Financial Statement

MODULE 3

Financial Statements of Companies
Buyback of Securities
Amalgamation of Companies
Internal Reconstruction
Accounting for Branches including Foreign Branches

CA Inter 2026 Paper 2: Corporate and Other Laws

Part I (Company Law & Limited Liability Partnership Law)

MODULE 1

Preliminary
Incorporation of Company and Matters Incidental Thereto
Prospectus and Allotment of Securities
Share Capital and Debentures
Acceptance of Deposits by Companies
Registration of Charges

MODULE 2

Management & Administration
Declaration and Payment of Dividend
Accounts of Companies
Audit and Auditors
Companies Incorporated Outside India

MODULE 3

The Limited Liability Partnership Act, 2008

Part 2 (Other Laws)

The General Clauses Act, 1897

Interpretation of Statutes

The Foreign Exchange Management Act, 1999

CA Inter 2026 Paper 3: Taxation

Section A: Income Tax Law

MODULE 1

SECTION I

Basic Concepts
Residence and Scope of Total Income

SECTION II

Heads of Income

MODULE 2

SECTION III

Income of Other Persons included in Assessee’s Total Income
Aggregation of Income, Set-Off and Carry Forward of Losses
Deductions from Gross Total Income

SECTION IV

Advance Tax, Tax Deduction at Source and Tax Collection at Source
Provisions for filing Return of Income and Self Assessment

SECTION V

Income Tax Liability – Computation and Optimisation

Section B: Goods and Services Tax

MODULE 1

GST in India – An Introduction
Supply under GST
Charge of GST
Place of Supply
Exemptions from GS
Time of Supply
Value of Supply

MODULE 2

Input Tax Credit
Registration
Tax Invoice; Credit and Debit Notes
Accounts and Records
E-Way Bill
Payment of Tax
Tax Deduction at Source and Collection of Tax at Source
Returns

CA Inter 2026 Paper 4: Cost and Management Accounting

MODULE 1

Introduction to Cost and Management Accounting
Material Cost
Employee Cost and Direct Expenses
Overheads – Absorption Costing Method
Activity Based Costing
Cost Sheet
Cost Accounting Systems

MODULE 2

Unit & Batch Costing
Job Costing
Process & Operation Costing
Joint Products and By Products
Service Costing
Standard Costing
Marginal Costing
Budgets and Budgetary Control

CA Inter 2026 Paper 5: Auditing & Ethics

MODULE 1

Nature, Objective and Scope of Audit
Audit Strategy, Audit Planning and Audit Programme
Risk Assessment and Internal Control
Audit Evidence
Audit of Items of Financial Statements

MODULE 2

Audit Documentation
Completion and Review
Audit Report
Special Features of Audit of Different Type of Entities
Audit of Banks
Ethics and Terms of Audit Engagements

CA Inter 2026 Paper 6: Financial Management and Strategic Management

Section A – Financial Management

MODULE 1

Scope and Objectives of Financial Management
Types of Financing
Financial Analysis and Planning – Ratio Analysis
Cost of Capital
Financing Decisions – Capital Structure
Financing Decisions – Leverages

MODULE 2

Investment Decisions
Dividend Decision
Management of Working Capital

Section – B Strategic Management

Introduction to Strategic Management
Strategic Analysis: External Environment
Strategic Analysis: Internal Environment

Strategic Choices
Strategy Implementation and Evaluation

Commonly asked questions

Q: Is it possible to cover CA Intermediate syllabus without coaching?

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.

Q: What is the difficulty level of ICAI CA Intermediate exams?

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 marking scheme of CA Intermediate?

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.

FAQs on ICAI CA Intermediate Exam Pattern 2026

Check out frequently asked questions on CA Inter Exam Pattern:

Q: What is the date of release of the CA Inter May 2026 application form?

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.

Q: Which are the best books for CA Intermediate preparation?

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

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

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: Can I crack CA Inter exam without coaching?

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.

Q: How many times does ICAI conduct CA exam in a year?

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.

Q: What is the passing marks in CA Intermediate?

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.

Q: What is the total marks per paper in CA Intermediate?

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.

Q: How can I register for CA Intermediate exam?

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

Q: What is the time duration of ICAI CA exams?

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.

Q: What is the last date of CA Intermediate May registration 2026?

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.

CA Intermediate Exam