CA Intermediate Course May 2024 – Registration, Fees & Syllabus

CA Intermediate Course May 2023- Registration, Fees & Syllabus
CA Foundation Sep 2024 New Bactch 26May

CA Intermediate Course is the second stage of the CA Course. To embark on this level, students need to conquer the CA Foundation Papers first. It is also the pathway for new students who want to join CA through the CA direct entry route method. The CA Inter exam is held annually in May and November. After emerging victorious in the CA Foundation Exam, students can proceed to register for the CA Intermediate course, a process that can be conveniently completed online on the ICAI official Website. The CA intermediate Single Group registration fee is Rs. 13000 and Rs.18000 for both groups.

The CA Intermediate syllabus consists of 6 papers, which are further divided into two groups: Group 1 and Group 2; both groups have three papers. Each subject paper is worth 100 Marks.

Below in this article, you will find complete information related to the CA Intermediate Registration Procedure, Eligibility, Exam Pattern, Syllabus, and Tips for preparing for the CA Intermediate exam.


[CTA_ca_intermediate_banner_box_shortcode]

CA Intermediate Course – An Overview

Name of the Examination  CA Intermediate 
Conducted by  ICAI
Exam Level National Level 
Mode of exam Pen and Paper Based 
Medium of exam English and Hindi 
Type of question  Objective and Subjective 
No. of Papers. 
CA Foundation Sep 2024 New Bactch 26May

6

Also Check: CA Salary in India

CA Intermediate – Important Dates May 2024

Below are the Updated dates of the CA Intermediate course in May 2024.

Particulars Details
Last date to register for May 2024 Exam 10 Jan 2024
May 2024 Exam form Date Feb 2024
CA Inter Exam Dates May 2024 May 3 – 18, 2024 (Tentative)
Admit Card Release Date April 20, 2024 (Expected)
CA Inter Result May 2024 July 2024 (Expected)

Also Read – CA Intermediate Time Table and Exam Dates 2024 – Check Here

ICAI CA Intermediate Course Eligibility 2024

Students can register themselves for the Chartered Accountant Intermediate Course through the CA Intermediate Direct Entry Route Method and the CA Intermediate Foundation Route Method. The eligibility criteria for both are different.

CA Foundation Route

Below are the eligibility criteria for students applying for the CA Intermediate new course through the direct entry route. 

  • After successfully clearing the ICAI CA Foundation Examination, students are eligible to apply for the CA Foundation’s intermediate course. 
  • Students have to score 40% marks in each subject, along with an aggregate score of 50% marks on the mark sheet.

Through Direct Entry Scheme

Below are details about the eligibility criteria for the CA Intermediate Direct Entry Route Method. 

Students who are applying through the direct entry route don’t have to appear for the CA Foundation Examination. 

  • Appearing students applying through the direct entry route method who have completed their Graduation and Post-graduation in the commerce field with 55% marks can register themselves for the CA Intermediate Course.  
  • Students who have successfully completed the foundation route and Intermediate level of the ICSI (Institute of Company Secretaries of India) or ICWAI (Institute of Cost Accountants of India) can apply for the course.

Students applying for the CA New course after completion of Graduation and post-graduation from a Non-competitive background have to score an aggregate of 60% Marks in the last examination to appear in the CA Intermediate examination.

CA Intermediate Course Provisional Registration

Provisional registration is available for the students who are in their final year of Graduation. However, they can commence their practical training only after submission of satisfactory proof to the ICAI regarding completion of the Graduation with the specified percentage.

Also, please check the CMA Intermediate Course.

CA Intermediate Registration Process

Below is in-depth information about the Registration Process for the CA Intermediate Course.  CA Intermediate registration is accomplished by filling out the online registration form available on the ICAI website under the student’s tab in course registration forms.

Students are required to pay the prescribed fees by filling out the registration form through the payment gateway.

After making the payment, the ICAI system will generate a form. You are required to take its print and submit it to the concerned regional office within 7 days after duly signing it by the candidate along with the following documents.

Registration for CA Intermediate students through CA Foundation Route Students

  1. Students have to submit an attested copy of the class 12th marks sheet or its equivalent Central Govt. recognised examination pass Mark statement.
  2. Affix a coloured and latest photograph on the hard copy of the CA Intermediate Registration Form. 
  3. Attested copy of the proof of Nationality of the Foreign Student. 
  4. Attested copy of the evidence of the special category certificate of the student, i.e., SC/ST/OBC or otherwise able.

Registration for CA Intermediate Students through Direct Entry Route Students 

  1. Students have to submit an attested copy of the Graduation / Post Graduation Marksheet OR Marksheet of Intermediate level Examination of ICSI (Institute of Company Secretaries of India) or ICWAI (Institute of Cost Accountants of India)
  2. One coloured and the latest photograph of students should be attested to the printout of the online registration form.
  3. Attested copy of the proof of Nationality if a student is a Foreigner.
  4. An attested copy of the proof of the student’s special category, i.e., SC/ST/OBC or differently abled.

Once the above formalities are completed by the students, ICAI CA Intermediate Course Study Material will be dispatched to the students within one month through the Centralised Dispatch System.

CA Intermediate Course Fees

If you are registering for the CA Intermediate Course level through the CA Foundation route, you have the option to register for either both groups or for a single group.

However, if you register through the direct entry route, you don’t have the above option, and you have to register for both groups at a time.

Below are the details about the CA Intermediate Course Fee 2024. 

CA Intermediate Course Fee Structure Both Groups (Rs) Both groups (US $) Single Group (Rs) Single Group (US $)
Registration Fee Rs.15000 $1000 Rs.11000 $600
Student’s Activity Fee Rs.2000   Rs.2000*  
Registration Fee as article assistant Rs.1000      
Total Fees Rs.18000 $1000 Rs.13000 $600

* To be paid once.

Appearing students who are entering the ICAI CA Intermediate New Course by the direct entry route have to pay Rs 200 (US $ 20) for the prospectus. 

In addition to the above fees, CA Inter Direct entry students also need to register for the ITT and OP training programs before registering for the 15-day practical training.

The CA Intermediate fee for the ITT(Information Technology Training) Program is Rs 6500/—, which includes the Study Material and tea/refreshments provided by the ICAI.

The fee for the OP (Orientation Program ) is Rs 7000, including study materials and tea/refreshments provided by the ICAI.

However, students from the normal route or those who are registered after clearing the Intermediate level of the ICSI (Institute of Company Secretaries of India) or ICWAI (Institute of Cost Accountants of India) can complete these training after passing either one or both intermediate groups but before the commencement of practical training.

Also, check about CMA Foundation Course

CA Intermediate Syllabus and Subjects 2024

CA Intermediate syllabus is divided into two groups consisting of three papers in each group. All the papers for the CA Intermediate course are 100 Marks each. 

Paper 1: Advanced Accounting (100 Marks)

Syllabus Modules
Chapters
Module-1
Chapter 1: Introduction to Accounting Standards
Chapter 2: Framework for Preparation and Presentation of Financial Statements
Chapter 3: Applicability of Accounting Standards
Chapter 4: Presentation and Disclosures Based Accounting Standards
  • Unit 1: Accounting Standard 1 Disclosure of Accounting Policies
  • Unit 2: Accounting Standard 3 Cash Flow Statement
  • Unit 3: Accounting Standard 17 Segment Reporting
  • Unit 4: Accounting Standard 18 Related Party Disclosures
  • Unit 5: Accounting Standard 20 Earnings Per Share
  • Unit 6: Accounting Standard 24 Discontinuing Operations
  • Unit 7: Accounting Standard 25 Interim Financial Reporting
Module-2
Chapter 5: Assets Based Accounting Standards
  • Unit 1: Accounting Standard 2 Valuation of Inventory
  • Unit 2: Accounting Standard 10 Property, Plant and Equipment
  • Unit 3: Accounting Standard 13 Accounting for Investments
  • Unit 4: Accounting Standard 16 Borrowing Costs
  • Unit 5: Accounting Standard 19 Leases
  • Unit 6: Accounting Standard 26 Intangible Assets
  • Unit 7: Accounting Standard 28 Impairment of Assets
Chapter 6: Liabilities Based Accounting Standards
  • Unit 1: Accounting Standard 15 Employee Benefits
  • Unit 2: AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets
Chapter 7: Accounting Standards Based on Items Impacting Financial Statement
  • Unit 1: Accounting Standard 4 Contingencies and Events occurring after the Balance Sheet Date
  • Unit 2: Accounting Standard 5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
  • Unit 3: Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates
  • Unit 4: Accounting Standard 22 Accounting for Taxes on Income
Chapter 8: Revenue Based Accounting Standards
  • Unit 1: Accounting Standard 7 Construction Contracts
  • Unit 2: Accounting Standard 9 Revenue Recognition
Chapter 9: Other Accounting Standards
  • Unit 1: Accounting Standard 12 Accounting for Government Grants
  • Unit 2: Accounting Standard 14 Accounting for Amalgamations
Chapter 10: Accounting Standards for Consolidated Financial Statement
  • Unit 1: Accounting Standard 21 Consolidated Financial Statements
  • Unit 2: Accounting Standard 23 Accounting for Investments in Associates in Consolidated Financial Statement
  • Unit 3: Accounting Standard 27 Financial Reporting of Interests in Joint Ventures
Module-3
Chapter 11: Financial Statements of Companies
  • Unit 1: Preparation of Financial Statements
  • Unit 2: Cash Flow Statement
Chapter 12: Buyback of Securities
Chapter 13: Amalgamation of Companies
Chapter 14: Accounting for Reconstruction of Companies
Chapter 15: Accounting for Branches including Foreign Branches

Paper 2: Corporate and Other Laws (100 Marks)

Syllabus Modules
Chapters
Module-1
Chapter 1: Preliminary
Chapter 2: Incorporation of Company and Matters Incidental Thereto
Chapter 3: Prospectus and Allotment of Securities
Chapter 4: Share Capital and Debentures
Chapter 5: Acceptance of Deposits by Companies
Chapter 6: Registration of Charges
Module-2
Chapter 7: Management & Administration
Chapter 8: Declaration and Payment of Dividend
Chapter 9: Accounts of Companies
Chapter 10: Audit and Auditors
Chapter 11: Companies Incorporated Outside India
Module-3
Chapter 12: The Limited Liability Partnership Act, 2008
Module-3 (Part-II Other Laws)
Chapter 1: The General Clauses Act, 1897
Chapter 2: Interpretation of Statutes
Chapter 3: The Foreign Exchange Management Act, 1999

Paper 3: Taxation (100 Marks)

Section A: Income Tax Law (50 Marks)

Syllabus Modules
Chapters
Module-1
Section I
Chapter 1: Basic Concepts
Chapter 2: Residence and Scope of Total Income
Section II
Chapter 3: Heads of Income
Module-2
Section III
Chapter 4: Income of Other Persons included in Assessee’s Total Income
Chapter 5: Aggregation of Income, Set-Off and Carry Forward of Losses
Chapter 6: Deductions from Gross Total Income
Section IV
Chapter 7: Advance Tax, Tax Deduction at Source and Tax Collection at Source
Chapter 8: Provisions for filing Return of Income and Self Assessment
Section V
Chapter 9: Income Tax Liability – Computation and Optimisation

Section B: Goods and Service Tax (50 Marks)

Syllabus Modules
Chapters
Module-1
Chapter 1: GST in India – An Introduction
Chapter 2: Supply under GST
Chapter 3: Charge of GST
Chapter 4: Place of Supply
Chapter 5: Exemptions from GST
Chapter 6: Time of Supply
Chapter 7: Value of Supply
Module-2
Chapter 8: Input Tax Credit
Chapter 9: Registration
Chapter 10: Tax Invoice; Credit and Debit Notes
Chapter 11: Accounts and Records
Chapter 12: E-Way Bill
Chapter 13: Payment of Tax
Chapter 14: Tax Deduction at Source and Collection of Tax at Source
Chapter 15: Returns

Paper 4: Cost and Management Accounting (100 Marks)

Syllabus Modules
Chapters
Module-1
Chapter 1: Introduction to Cost and Management Accounting
Chapter 2: Material Cost
Chapter 3: Employee Cost and Direct Expenses
Chapter 4: Overheads – Absorption Costing Method
Chapter 5: Activity Based Costing
Chapter 6: Cost Sheet
Chapter 7: Cost Accounting Systems
Module-2
Chapter 8: Unit and Batch Costing
Chapter 9: Job Costing
Chapter 10: Process and Operation Costing
Chapter 11: Joint Products and By Products
Chapter 12: Service Costing
Chapter 13: Standard Costing
Chapter 14: Marginal Costing
Chapter 15: Budgets and Budgetary Control

Paper 5: Auditing and Ethics (100 Marks)

Syllabus Modules
Chapters
Module-1
Chapter 1: Nature, Objective and Scope of Audit
Chapter 2: Audit Strategy, Audit Planning and Audit Programme
Chapter 3: Risk Assessment and Internal Control
Chapter 4: Audit Evidence
Chapter 5: Audit of Items of Financial Statements
Module-2
Chapter 6: Audit Documentation
Chapter 7: Completion and Review
Chapter 8: Audit Report
Chapter 9: Special Features of Audit of Different Type of Entities
Chapter 10: Audit of Banks
Chapter 11: Ethics and Terms of Audit Engagements

Paper 6: Financial Management and Strategic Management (100 Marks)

Section A: Financial Management (50 Marks)

Syllabus Modules
Chapters
Module-1
Chapter 1: Scope and Objectives of Financial Management
Chapter 2: Types of Financing
Chapter 3: Financial Analysis and Planning – Ratio Analysis
Chapter 4: Cost of Capital
Chapter 5: Financing Decisions – Capital Structure
Chapter 6: Financing Decisions – Leverages
Module-2
Chapter 7: Investment Decisions
Chapter 8: Dividend Decision
Chapter 9: Management of Working Capital

Section B: Strategic Management (50 Marks)

Syllabus Modules
Chapters
Module-1
Chapter 1: Introduction to Strategic Management
Chapter 2: Strategic Analysis: External Environment
Chapter 3: Strategic Analysis: Internal Environment
Chapter 4: Strategic Choices
Chapter 5: Strategy Implementation and Evaluation

CA Intermediate Exam Form 2024

Registration is not enough to take the CA Intermediate Examination. You must also fill out the CA Intermediate Application form to take the CA Intermediate Course.  

You can fill out the application form online through the ICAI portal by logging into your account. If you are not registered, you must first register yourself. The detailed procedure for registration and filling out the application form is mentioned in the CA Intermediate Exam Form 2024 article.

Unfortunately, if your photo or signature does not appear on the screen while filing the examination form, you are required to submit/send the PDF to the Examination Department.

You need to take a printout of the examination form, affix your latest coloured photo, duly sign the form and get it attested by the practising member of the ICAI or the Gazetted Officer or the Head of the Educational Institute, and submit the same at the designated office of the ICAI.

Once you submit your application form and pay the prescribed fees successfully, you are eligible to take the Examination.

CA Inter Admit Card Details

CA Intermediate Course Admit card is necessary to appear in the examination. Without the Admit card, ICAI will not allow students to sit in the examination. ICAI generally issues admit cards 21 days before the exam. You will not be permitted to sit in the examination hall without an admit card. Another article already mentions a detailed procedure for downloading the CA Intermediate admit card and application through the correction window. Click on the link above the admit card. We will update the article as soon as ICAI issues the admit card.

How to prepare for the CA Intermediate Examination in May 2024?

CA Intermediate exams are tougher than the CA Foundation examination. Students are advised to study hard and dedicate themselves to cracking the examination.

It is important that the students go through the preparation tips. Solving previous year’s mock test papers, papers, and sample papers will surely help them score good marks in the CA Intermediate examination. Furthermore, Students can download the CA Intermediate paper from the ICAI Official Website.

Know how to prepare for the CA Intermediate exam during Study leaves. The first four papers are part of Group 1, and the next four are part of Group 2. You can appear in either Group 1 or Group 2 or both groups as per your preparation, even after registering for both groups.

Marks required to clear the Intermediate level are like this –

  • 40% marks are required in each and every subject
  • 50% marks are required in the aggregate of all the subjects.
  • 60% marks are required to get an exemption in a single paper. If you get 60% marks or above in a single paper without passing the complete group, then that paper will be exempt for a further three attempts.

CA Inter Training Details

A student can register for the practical training after passing either one or both groups. In addition to this, one has to undergo the ITT and OT, each consisting of 15 days. Once you have passed both Intermediate groups, you will be eligible to register for the CA Final. It is mandatory for Students to complete all the 3 training mentioned below. 

  • ICITSS
  • Articleship Training 
  • AICITSS. 

The ICITSS and AICITSS are the 4 weeks each training.

CA Intermediate Result

ICAI declared the CA Intermediate course result two months after the examination, after clearing both groups for the CA Intermediate examination. Students can apply for the CA Final Registration and start their CA  Articleship training.

However, students at the intermediate level are not easy to crack, as everybody knows that entry into this course is easy but difficult. So, if you want to pass the CA Intermediate May 2024 on the first attempt, then look at our strategy, which will help you clear the CA Intermediate exam on the first attempt. 

Frequently Asked Questions

Q1. What are the subjects in CA Intermediate Course?

Ans: There are 6 Subjects in the CA Intermediate course, i.e.

Paper 1: Advance Accounting

Paper 2: Corporate & Other Laws 

Paper 3: Taxation 

Paper 4: Cost and Management Accounting 

Paper 5: Auditing and Ethics 

Paper 6: Financial Management and Strategic Management 

Q2. What is the eligibility for CA Intermediate?

Ans: The Students who have cleared the CA Foundation exam are eligible for CA Intermediate. Also, the students can register in CA Intermediate through the direct entry route.

Q3. Is CA Intermediate Easy?

Ans: CA Intermediate is considered to be one of the toughest exams in the CA course. 

Q4. What is the duration of the CA Intermediate Course?

Ans: The CA Intermediate course duration is 10 Months including the Study Period. Check the Complete CA Course duration.

Q5. What are the fees for CA Intermediate?

Ans: The registration fee for CA Inter single group is Rs.13000 and for both groups is Rs.18000. Check the Total CA Course fee for 5 years.

Leave a Reply

Your email address will not be published. Required fields are marked *