
CA Intermediate Exam 2026: The Institute of Chartered Accountants of India is conducting the registration process for September exam session at icai.org. Candidates must apply before last date to get admit card and sit in the exam. Read this page to know more about the exam.
Latest Updates on CA Inter 2026 Exam
- CA Inter September 2026 exam dates are out.
- The CA Inter Sep registration 2026 will end on July 22.
- ICAI will conduct the exam between Sep 01 and Sep 12, 2026, for both groups.
- CA Inter is conducted thrice a year.
CA Syllabus for Intermediate Course
Get paper-wise syllabus for CA Intermediate exam.
- What is CA Intermediate Exam?
- ICAI CA Intermediate Exam Dates 2026
- CA Intermediate 2026 Eligibility & Application
- CA Inter 2026 Exam Pattern, Syllabus & Preparation
- CA Intermediate 2026 Admit Card
- CA Intermediate 2026 Question Paper
- CA Intermediate 2026 Result
- FAQs on CA Intermediate Exam
What is CA Intermediate Exam?
CA Intermediate exam is a course level exam conducted in order to evaluate CA Inter course level students. The exam is conducted for all papers included in CA Intermediate course and only those who score 40% in every paper and and 50% overall qualify for CA Final level. CA Intermediate course is the second level of Chartered Accountancy course, which is regulated and managed by the Institute of Chartered Accountants of India or ICAI.
Key Highlights on CA Inter Exam
The difficulty level of CA Intermediate is high. Check below key highlights of the CA Intermediate exam 2026.
| Particulars |
Details |
|---|---|
| CA Intermediate course level |
Second level of ICAI’s Chartered Accountancy course |
| CA Inter Groups |
Group I and Group II |
| CA Intermediate Exam Cycle |
May, September and January |
| Number of papers in CA Intermediate |
6 (3 papers in each Group) |
| 10.06 % |
Also Read:
Commonly asked questions
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.
CA Intermediate exam used to be held bi-annually in May and November but from the year 2024, it is conducted thrice in a year – May, September and January. Candidates can register for the course level and exam as per their eligibility for the exam session. The CA Inter exam dates are announced at the ICAI website for every session about 3-4 months in advance.
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 fee structure is given below for students from India and abroad.
CA Intermediate Exam Fees | |
|---|---|
For Indian Centre(s) | |
Single Group / Unit (All except 2) | INR 1,500 |
Both Groups / Unit 2 | INR 2,700 |
For Overseas Centre(s) – Excluding Kathmandu/Bhutan Centres | |
Single Group / Unit (All except 2) | USD 325 |
Both Groups / Unit 2 | USD 500 |
For Kathmandu/Bhutan Centres | |
Single Group / Unit (All except 2) | INR 2,200 |
Both Groups / Unit 2 | INR 3,400 |
ICAI CA Intermediate Exam Dates 2026
Take a look at the table below for the complete schedule of CA Intermediate 2026 exam
| Dates | Upcoming Exam Dates |
|---|---|
| 06 Jul ' 26 - 19 Jul ' 26 | CA inter Sep 2026 Registration ONGOING |
| 20 Jul ' 26 - 22 Jul ' 26 | CA inter Sep 2026 registration last date (with late fee) |
| 23 Jul ' 26 - 25 Jul ' 26 | CA inter Sep 2026 correction window |
| Aug ' 26 | CA inter Sep 2026 admit card TENTATIVE |
| 01 Sep ' 26 - 12 Sep ' 26 | CA inter Sep 2026 exam |
| Dates | Past Exam Dates |
|---|---|
| 24 Jun ' 26 | CA inter May 2026 Result |
| 05 May ' 26 - 15 May ' 26 | CA inter May 2026 exam |
| 16 Apr ' 26 | CA inter May 2026 admit card |
CA Intermediate 2026 Eligibility & Application
Students looking to appear for CA Inter exam for upcoming session must check the CA eligibility criteria. Check below to know the details:
- Candidates who have passed CA Foundation examination or an equivalent examination are eligible to register for CA Intermediate course
- Candidates who have registered for previous CA Intermediate exam as per syllabus under paragraph 2 or 2A of Schedule B or Professional Education (Course-II), Professional Competence Course and converted into Intermediate (IPC) Course/ Accounting Technician Course (ATC) are eligible
- Candidates who have completed graduation or post-graduation in any stream from a recognized institute of India are also eligible
CA Intermediate Application Process 2026
Students who are eligible for CA Inter Sep 2026 exam can fill the exam form at SSP portal. Here's a brief overview of how to fill CA Intermediate exam application form 2026:
- Click LOGIN/REGISTER on the main tab of the ICAI official website or eservices.icai.org
- Click on 'New User Register here!' to register
- Enter Exam level, registration number, date of birth, valid email ID, mobile number, etc.
- Click on confirmation/declaration and 'Register' button
- Visit ICAI website SSP portal
- Choose registration number in the drop-down
- Authenticate it and login wirh password
- Fill CA Inter form with relevanr academic, personal and professional detials
- Validate email ID and mobile number
- Make fee payment to complete the process
Already registered students can simply login with their ICAI ID and fill the CA Interrmediate application form 2026.
Apply for CA Intermediae September 2026
Ready to take the next step? Access the official CA application form directly and complete your submission before the window closes.
- ✓ Direct link to the official CA Inter application portal
- ✓ Keep your documents ready before you begin
ICAI CA Intermediate Registration Dates: September 2026
Below is the schedule for CA Inter Sep registration 2026:
| Particulars | Dates |
|---|---|
| CA Inter Sep 2026 Registration Begins | 06-Jul-2026 |
| CA Inter Sep 2026 Registration Last Date (without late fee) | 19-Jul-2026 |
| CA Inter Sep 2026 Registration Last Date (with late fee) | 22-Jul-2026 |
| CA Inter Sep 2026 Correction Window | 23-Jul-2026 to 25-Jul-2026 |
Commonly asked questions
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 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.
According to latest exam schedule released by ICAI for CA Intermediate exam 2026 for Sep session, the entrance exam will be conducted between Sep 01 and Sep 12 on following dates:
| Groups | CA Inter Exam Date |
|---|---|
| Group I | 01, 03, and 06 Sep 2026 |
| Group 2 | 08, 10, and 12 Sep 2026 |
CA Inter 2026 Exam Pattern, Syllabus & Preparation
The Institute of Chartered Accountants of India has prescribed the CA Intermediate exam pattern. Check below table for exam structure of CA Intermediate course:
| Features |
Details |
|---|---|
| Mode of Exams |
Paper based test |
| Number of Papers |
6 |
| Number of Groups |
2 (3 papers per group) |
| Total Marks per Paper |
100 |
| Passing Marks |
40% in all papers 50% aggregate (Overall) |
| Exam Duration |
2:00 PM to 5:00 PM (All Papers) |
| Types of questions |
Objective and subjective |
| Level of Difficulty |
Tough |
| Number of Attempts |
Multiple |
CA Intermediate Syllabus 2026
As per the official syllabus released by ICAI for CA Intermediate course, there are six papers in CA Inter syllabus, namely, Advanced Accounting, Corporate and Other Laws, Taxation, Cost and Management Accounting, Auditing & Ethics, and Financial Management and Strategic Management. ICAI has shared the important topics and chapter-wise weightage for all six papers, along with reference study material for candidates to prepare for the exam.
CA Intermediate Weightage
- ✓ Objective of CA Intermediate Papers
- ✓ Topics Included in Each Chapter of All Papers
- ✓ Section-wise Weightage
CA Intermediate Preparation 2026
Check out prep tips for CA Intermediate exam that can prove to be useful for CA aspirants in passing the exam:
- Complete the CA Inter syllabus in a way that it leaves at least 1 month for full-fledged revision.
- Give sufficient time to each paper and chapter properly.
- Revise formulas, facts, dates, rules, guidelines, etc., religiously.
- Start practicing questions once 60% of the syllabus is complete.
- Use ICAI study material to make your own notes.
- Practice numerical questions to increase calculation speed.
- Work on your time management skills.
- Solve past papers, mock tests and sample papers.
- ICAI conducts mock exams; participate in them.
Commonly asked questions
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.
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.
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 2026 Admit Card
CA Intermediate admit card will be available for download at SSP portal. Only candidates who will register for CA Inter exam for September session will be issued hall ticket. Candidates can visit official ICAI website to download their admit card by entering their login ID (SSP number) and password. Candidates must note that admit card is a mandatory document for candidates and must be taken to the examination hall for entry.
Steps to Download CA Inter Hall Ticket
Below is the process for downloading admit card for CA Inter exam:
- Go to ICAI's eservice portal: eservices
- Click on the link indicating 'Intermediate admit card'
- Log in using login ID (SSP number) and password
- Click on the tab indicating admit card
- Download the CA Inter admit card and save as PDF
Details to Check on CA Inter Admit Card
Upon downloading, candidates have to check below details in their hall ticket:
- Candidate's name
- Registration number
- Course details
- Photo and signature
- Exam venue and timing
- Reporting time
- Guidelines related to identification process
- Guidelines related to exam process
Commonly asked questions
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)
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.
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%.
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
CA Intermediate 2026 Question Paper
To help students in future exam sessions, the Institute of Chartered Accountants of India releases the official question papers for both groups after the exam is administered. The CA Intermediate question papers 2026 for May session were released at icai.org. Students can take reference from these papers to know the exam structure, question types, difficulty level, and paper length.
CA Intermediate Previous Session Papers
Download CA Intermediate question papers for May 2026 session.
⬇️ Download CA Intermediate May 2026 Paper 1 Question Paper ⬇️ Download CA Intermediate May 2026 Paper 2 Question Paper ⬇️ Download CA Intermediate May 2026 Paper 3 Question Paper ⬇️ Download CA Intermediate May 2026 Paper 4 Question Paper ⬇️ Download CA Intermediate May 2026 Paper 5 Question Paper ⬇️ Download CA Intermediate May 2026 Paper 6 Question PaperCommonly asked questions
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.
CA Intermediate 2026 Result
The Institute of Chartered Accountants of India will release the CA Inter result for the upcoming session of 2026 after the exam is successfully conducted. Candidates who will appear for the examination will be able to check their CA scorecard and merit list by logging in with their credentials. Along with these, ICAI also releases pass percentage and toppers' list with names and scores for AIR Rank 1, 2 and 3 candidates. A candidate will be considered PASS if he/she meets the qualifying marks criteria.
How to Download CA Intermediate Result?
To download scorecard for CA Inter exam, candidates have to follow process below:
- Visit ICAI website: caresults.icai.org/caresult
- Click on the link indicating CA Intermediate result
- Enter your ICAI roll number and registration number
- Enter CAPTCHA code as displayed
- Click on 'submit' and check your CA result for Intermediate exam
- Click on the download option and save the copy of CA Intermediate scorecard
Direct Link to Download CA Intermediate Result: caresults.icai.org/caresult
Details Mentioned on CA Scorecard
Below are the details included in CA Intermediate scorecard.
- 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
🚀 ICAI CA (Pass %) Previous Years Trends
Explore ICAI exam previous sessions pass percentage (CA Foundation/Inter/Final) including candidates appeared, passed & no. of Exam Centres.
Commonly asked questions
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.
FAQs on CA Intermediate Exam
Check below FAQs related to CA Intermediate exam and course:
The exam pattern of every CA course is prescribed by the Institute of Chartered Accountants of India (ICAI). The agency is responsible for designing the CA courses and conducting the examinations as well as awarding the CA certification in India for professional practice. They also decide the exam mode, duration, timing, questions, marking scheme, passing marks and test process. Once the candidate completes the CA course from ICAI, they are ready to practice Chartered Accountancy professionally.
The paper-wise pattern of CA course levels is different from each other. Some papers are of 2 hours duration whereas some are of 3 hours duration.
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.
In the CA course, candidates can make any number of attempts until they clear a particular level. They will be eligible to register for the next level only after clearing the previous level. For example, a candidate needs to clear the CA Foundation level to be able to register for CA Intermediate. For appearing in CA Final exams, a candidate needs to clear both Foundation and Intermediate levels.
Since, the level of difficulty of this course is very high, a maximum percentage of students make multiple attempts. Candidates who decide to pursue CA course, need to make sure that they are well prepared to a marathon of studies, preparation and exams.
Hope this helps!!!
The ICAI provides facility of marks verification to candidates. CA Intermediate students who wish to get their answer copies reevaluated, by applying through marks verification process. The window to apply for marks verification is opened a day after the result announcement.
· Visit the ICAI eservices website
· Click on marks verification option
· Login with user ID and password
· Choose CA Inter paper(s) for marks verification
· Upload a scanned copy of your handwritten request
· Pay the requisite fee and submit the form
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 difficulty level of ICAI CA exams is as follows:
CA Level | Difficulty Level |
|---|---|
Tough | |
Tough | |
the toughest |
Minimum score requirement to pass CA Intermediate is 40% per paper and 50% overall. If a candidate scores 60% or more in one subject and fails another subject, he/she can apply for exemption, if all requirements are met.
According to the marking scheme and CA Intermediate exam pattern, the total marks in CA Intermediate is 100 marks per paper.
ICAI conducts CA Intermediate mock exams for registered candidates. Candidates can access it at ICAI BoS portal. Check below for CS Inter 2026 Mock exam dates for May session:
Series I | Series II | ||||
|---|---|---|---|---|---|
Paper 1: Advance Accounting | 16-Mar-2026 | 10:00 am to 1:00 pm | Paper 1: Advance Accounting | 02-Apr-2026 | 10:00 am to 1:00 pm |
Paper 2: Corporate & Other Laws | 18-Mar-2026 | 10:00 am to 1:00 pm | Paper 2: Corporate & Other Laws | 04-Apr-2026 | 10:00 am to 1:00 pm |
Paper 3: Taxation | 20-Mar-2026 | 10:00 am to 1:00 pm | Paper 3: Taxation | 06-Apr-2026 | 10:00 am to 1:00 pm |
Paper 4: Cost & Management Accounting | 23-Mar-2026 | 10:00 am to 1:00 pm | Paper 4: Cost & Management Accounting | 08-Apr-2026 | 10:00 am to 1:00 pm |
Paper 5: Auditing & Ethics | 25-Mar-2026 | 10:00 am to 1:00 pm | Paper 5: Auditing & Ethics | 10-Apr-2026 | 10:00 am to 1:00 pm |
Paper 6: Financial Management & Strategic Management | 27-Mar-2026 | 10:00 am to 1:00 pm | Paper 6: Financial Management & Strategic Management | 13-Apr-2026 | 10:00 am to 1:00 pm |
CA Intermediate Exam