CA Inter Exam Pattern 2025: Know Marking Scheme & Exam Duration

The 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 important aspect of CA Inter question pattern is that there are no options to choose in MCQs, one has to enter the answer by themselves. The subjective type questions require detailed answer.

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 Group II includes the following papers:

·       Paper 4: Cost and Management Accounting

·       Paper 5: Auditing and Ethics

·       Paper 6: Financial Management and Ethics Management

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.

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%.

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.

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.  

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.

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.

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 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