CA Intermediate Sep 2026: Result (Soon), Pattern, Syllabus & Question Papers

Candidates have to carry a printout of CA Inter admit card and a valid photo ID. They can carry any of the following:

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

Hope this helps!!!

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

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

For CA Intermediate exam preparation, one should study at least 7 to 8 hours per day. Some students study for 10 to 12 hours. However, merely studying for long hours will not be fruitful. Plan and use hours in a way that you learn everyday. Divide daily hours in syllabus coverage, doubt clearing, practice and revision.

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).

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 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.

CA Intermediate exam fee structure is given below for students from India and abroad.

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.

According to latest exam schedule released by ICAI for CA Intermediate exam 2026 for Sep session, the entrance exam was conducted on following dates:

The options to select number of test cities in CA Intermediate exam is 3. Students must select their preferred test location in order – 1, 2 and 3.

There is no fee to be paid for changing test city during CA Intermediate form correction process. Students can make changes in the form if they wish to.

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 course is not easy because of complex syllabus and it requires in depth understanding of every topic. The pass percentage of CA Inter exam is between 20 to 30 percent which means it is not easy to crack in first attempt. However, with strategic planning and consistent practice one can perform well. Conceptual clarity, mock practice sessions, revision and staying updated with latest exam pattern is crucial.

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.

The CA result, scorecard or merit list can be accessed online only. Apart from direct download via login, there is a provision to obtain CA result via email. The provision of obtaining results via email was introduced in 2022. To get result via email, candidates have to submit a request on the ICAI website as per the schedule announced by the exam authorities.

These processes have been put in place for the convenience of candidates as a soft copy of the scorecard is saved in the student dashboard and they can download it as soon as it is announced or whenever they need. Online announcement of result is quick and safe.

Students must not carry phone, watch, smart watch, earphone, bluetooth device or any electronic items to CA Inter exam centre. They should also not carry books, bags or valuables.

Changing test city option after release of CA Inter admit card is not allowed. Candidates will have to appear for the exam at the location mentioned on the admit card only. 

Yes, candidates can fill the CA form partly before and complete it later but they must ensure to complete the form filling and submission process before the last date so that their application is accepted. The ICAI provides late fee submission facility to candidates for a week, however candidates should submit the form at the earliest, to avoid paying the late fee. Until the ICAI CA exam form is submitted and fee amount is paid, the form will remain incomplete. Thus, candidates must comply by the registration deadline to be eligible to appear for the exam.

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.

CA form filling process is online. Students must have a valid login and course registration. If validity is expired, they must re-validate it at SSP (eservices) website. Check here how to fill CA Inter exam form:

·       Go to ICAI exam website

·       Click on login and fill 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 drop-down and authenticate

·       Now login to access the exam form

·       Add relevant details and upload necessary documents

·       Pay fee and submit

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.

Yes, ICAI CA Intermediate exam is tough. There are total 6 papers, divided into 2 groups, in CA Inter exam. The syllabus includes topics related to Accounting, Taxation, Corporate Law, etc., which are tough to crack. The pass percentage of CA Intermediate exams is very low - 10%.

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 CA Intermediate exam is conducted in following 9 overseas cities:

Abu Dhabi, Bahrain, Thimphu (Bhutan), Doha, Dubai, Kathmandu (Nepal), Kuwait, Muscat and Riyadh (Kingdom of Saudi Arabia)

Candidates have to check below details in their CA Intermediate result:

• Course/exam name
• Examination session/year
• Roll number of the candidate
• Course group name
• Paper and their scores
• Result status - pass/fail
• Grand total marks