ICAI has yet to announce the CA Inter-Exam dates in September 2024. Students must check out the CA inter-exam pattern. Students are mostly confused or misguided when it comes to understanding who is eligible to appear in the CA Intermediate Exam, what the registration process is for CA Intermediate, how they can register online, and how to check their registration status.
Therefore, we have compiled this CA Intermediate Registration guide with a step-by-step process, ICAI’s eligibility criteria, and other important details.
As a CA student, you should have a clear idea of the CA Intermediate Examination pattern before the examination. Students can download the CA Intermediate Paper from the official ICAI Website.
Table of Contents
- CA Intermediate Exam Paper Pattern 2024
- CA Intermediate Exam Pattern
- CA Intermediate Exam Pattern all important information.
- CA Intermediate Skill-Wise Weightage
- CA Intermediate Exam Pattern: Marking Scheme and Section-Wise Weightage
- CA Intermediate Accounting Weightage
- CA Intermediate Corporate Law Weightage
- CA Intermediate Cost and Management Accounting Weightage
- CA Intermediate Taxation Weightage
- CA Intermediate Advanced Accounting Weightage
- CA Intermediate Auditing and Assurance Weightage
- CA Intermediate Enterprise Information System and Strategic Management Weightage
- CA Intermediate Financial Management and Economics for Finance Weightage
- Practice Papers for CA Intermediate Exam 2024
- CA Intermediate Examination Pattern FAQ
CA Intermediate Exam Paper Pattern 2024
| Exam Mode | Pen and paper-based |
| Type of question | Objective cum subjective |
| Exam Duration | 3 hours per paper |
| Medium of Exam | English/ Hindi |
| Number of Papers | Six Papers |
| Number of Marks | 100 per paper |
| Negative Marking | None |
CA Intermediate Exam Pattern
As a Chartered Accountant student, you must keep the complete syllabus and study material handy (possibly both in print and digital)
We have assembled the complete CA Intermediate syllabus and study material in English and Hindi for you. You can download the files and save them on a drive or bookmark the pages for quick reference.
CA Intermediate Exam Pattern all important information
The medium of Study/Exam:
You can give your CA Intermediate Exam in any of the languages:
- English
- Hindi
However, you have to select your choice at the time of registering for the CA Intermediate Exam.
Mode of Exam: Offline and writing exam
Duration of Papers:
Each paper of the CA Intermediate Exam is of 3 hours.
Type of paper: Subjective and objective
Passing criteria for the CA Intermediate Exam:
- Students need an aggregate of 50%
Students need a minimum score of 40% on each paper.
Marking scheme as per CA Intermediate Exam Pattern:
- There are 6 papers in the CA Intermediate level which are divided into 2 groups. (Each group has 3 papers)
All 6 papers are worth 100 marks each. (Total: 600 marks)
There is no internal choice in any of the subjective questions.
Papers 2, 4, and 6 of the CA Intermediate course will have the following new Exam Pattern:
30% Objective Type: MCQs carrying 1 and 2 marks.
The number of MCQs carrying 1 mark will range from 10-16.
The number of MCQs carrying 2 marks will range from 7-10.
70% Subjective Type: Descriptive
There is no negative marking in the CA Intermediate 2024 Exam.
Exemption: The Institute of Chartered Accountants of India allows a setoff facility. It is applicable in a situation where a candidate appears for both groups of CA Intermediate level and scores a minimum of 300 marks (50%) in total. A candidate will be considered as passed even if he does not score 50% (150 marks) in each group.
Training Program during CA Intermediate Exam
A good Chartered Accountant is efficient in interpersonal and professional communication skills, presentation skills, and IT skills, as well as knowing all the ins and outs of the topics in the CA Course. For this reason, ICAI has included training in the CA course.
After registering for the CA Intermediate Exam, students have to complete some training to be qualified to appear in the CA Intermediate Exam.
| Training | Duration |
| ICITSS- Integrated Course on Information Technology and Soft Skills | 4 Weeks |
| AICITSS- Advanced Integrated Course on Information Technology and Soft Skills | 4 Weeks |
| Articleship Training/Audit Training | 2 years (Note: 6 months of Articleship Training/8 months of Audit Training) |
CA-Intermediate Exam Pattern 2024: Skill-Wise and Section-Wise Weightage
CA Intermediate Skill-Wise Weightage
The Skill-Wise Paper Distribution of CA Intermediate Exam Pattern and Papers helps you understand what type of questions are asked in every subject.
| Paper | Level I Comprehension and Knowledge | Level II Application |
| Paper: I Advance Accounting | 30%-55% | 45%-70% |
| Paper: II Part1: Corporate Laws | 40%-55% | 45%-60% |
| Paper 2 Part 2: Other Laws | 35%-55% | 45%-65% |
| Paper 3A: Taxation- Income Tax Law | 5%-20% | 80%-95% |
| Paper 3B: Taxation- Goods & Service Tax | 20%-45% | 55%-80% |
| Paper 4 Cost and Management Accounting | 20%-30% | 70%-80% |
| Paper 5: Auditing and Assurance | 5%-15% | 85%-95% |
| Paper 6A: Financial Management | 50%-70% | 30%-50% |
| Paper 6B: Strategic Management | 50%-70% | 30%-50% |
The nature of questions asked under the Comprehension and Knowledge Level is based on recognition and recall of concepts. Candidates are asked to write the definition, explain the concept, describe a process, or any conditions or laws.
The nature of questions at the Application Level is based on the practical application of a concept or analysis of theories. Students have to make calculations to solve a given problem or situation.
CA Intermediate Exam Pattern: Marking Scheme and Section-Wise Weightage
Students preparing for the CA intermediate exam in September 2024 must be aware of the subject-wise weightage. Below is the detailed CA intermediate subject-wise weightage.
| Paper | Marks |
| Paper 1: Advanced Accounting | 100 |
| Paper 2: Corporate and Other Laws | 100 |
| Paper 3A: Taxation- Income Tax Law | 50 |
| Paper 3B: Taxation- Goods and Service Tax | 50 |
| Paper 4 Cost and Management Accounting | 100 |
| Paper 5: Auditing and Assurance | 100 |
| Paper 6A: Financial Management | 50 |
| Paper 6B: Strategic Management | 50 |
In the marking scheme available under the CA intermediate exam pattern, the whole syllabus is divided into small sections of one or more chapters. It gives the minimum and maximum percentage of preference a section will get in the question paper. With the help of this detailed marking scheme, you can decide how much time and effort you need to spend on each section of every paper.
PAPER 1: CA Intermediate ADVANCED ACCOUNTING Weightage (100 MARKS)
Students must check out the CA Intermediate-advanced accounts chapter-wise weightage for the CA inter exam in September 2024.
| Sections | Content Area | Weightage |
| I | 1. Application of Accounting Standards | 20%-26% |
| II | Company Accounts | 33%-38% |
| II(A) | 2. Special Aspects of Company Accounts | |
| II(B) | 3. Reorganization and Liquidation of Companies | |
| III | 4. Banking Companies and Non-Banking Financial Companies and regulatory requirements thereof | 12%-16% |
| IV | 5. Consolidated Financial Statements | 25%-30% |
| 6. Dissolution of partnership firms |
PAPER 2: CA Intermediate CORPORATE AND OTHER LAWS Weightage (100 Marks)
Check out the CA Inter law-wise weightage given below for better preparation for the upcoming exam in September 2024.
| Sections | Content Area | Weightage |
| Part 1: Corporate Laws | ||
| I | 1. Preliminary 2. Incorporation of the company and matters incidental thereto 3. Prospectus and Allotment of securities 4. Share Capital and Debentures | 25%-40% |
| II | 5. Acceptance of Deposits by companies 6. Registration of Charges 7. Management and Administration | 25%-35% |
| III | 8. Declaration and payment of dividend 9. Accounts of Companies 10. Audit and auditors | 35%-40% |
| Part 2: Other Laws | ||
| I | 1. The Indian Contract Act, 1872 | 30%-35% |
| II | 2. The Negotiable Instruments Act, 1881 | 20%-35% |
| III | 3. The General Clauses Act 1897 | 15%-25% |
| IV | 4. Interpretation of statues | 15%-25% |
PAPER 3: CA Intermediate Taxation Weightage (100 MARKS)
Students must check out the CA Intermediate Taxation chapter-wise weightage for the upcoming May 2024 CA intermediate exam.
| Sections | Content Area | Weightage | |
| Part A: Income-tax Law (50 Marks) | |||
| I | 1. Basic Concepts 2. Residential Status and scope of total income | 15%-20% | |
| II | 3. Income That Does Not Part Of Total Income (other than charitable trusts and institutions, political parties, and electoral trusts) 4. Heads of income and provisions governing the computation of income under different heads | 25%-35% | |
| III | 5. Income of other persons included in the assessee’s total income 6. Aggregation of income; set-off, or carry forward and set-off of losses 7. Deductions from gross total income | 15%-20% | |
| IV | 8. Computation of total income and tax liability of individuals | 15%-20% | |
| V | 9. Advance tax, tax deduction at source Introduction to tax collection at source 10. Provisions for filing return of income and self-assessment | 15%-20% | |
| Part B: Goods and Service Tax (50 Marks) | |||
| I | 1. Concept of Indirect Laws 2. Goods and Services Tax (GST) Laws(i) GST Laws: An introduction including Constitutional aspects | 0%-5% | |
| II | 2. (ii) Levy and collection of CGST and IGST 2. (iii) Basic concepts of time and value supply 2. (iv) Input tax credit 2. (v) Computation of GST liability | 50%-80% | |
| II | 2. (vi) Registration 2. (vii) Tax invoice credit and debit note electronic waybill 2. (viii) Returns 2. (ix) Payment of tax | 25%-40% | |
PAPER 4: CA Intermediate COST AND MANAGEMENT ACCOUNTING Weightage (100 Marks)
Check out the CA inter weightage for Cost and Management Accounting given below.
| Sections | Content Area | Weightage |
| I | 1. Overview of Cost and Management Accounting | 10%-15% |
| II | 2. Ascertainment of Cost and Cost Accounting System | 35%-40% |
| III | 3. Methods of Costing | 25%-30% |
| IV | 4. Cost Control and Analysis | 20%-25% |
PAPER 5: CA Intermediate AUDITING AND ASSURANCE Weightage (100 Marks)
CA inter audit marks distribution and CA inter assurance weightage are given below:
| Sections | Content Area | Weightage |
| I | 1. Nature, Objective and Scope of Audit 2. Audit Strategy, Audit Planning and Audit Programme 7. Audit Sampling | 20%-25% |
| II | 3. Audit Documentation and Audit Evidence | 5%-15% |
| III | 4. Risk Assessment and Internal Control 6. Audit in an Automated Environment | 10%-15% |
| V | 11. Audit Report | 5%-15% |
| VI | 9. Audit of items of Financial Statements | 10%-15% |
| IV | 12. Audit of Banks 13. Audit of Different Types of Entities | 10%-20% |
PAPER 6: CA Intermediate FINANCIAL MANAGEMENT AND STRATEGIC MANAGEMENT Weightage (100 Marks)
Given below is the CA inter-chapter wise weightage for Financial Management and Strategic Management.
| Sections | Content Area | Weightage |
| Part A: Financial Management (50 Marks) | ||
| I | Financial Management and Financial Analysis | 10%-15% |
| II | Financing Decisions | 40%-45% |
| III | Capital Investment and Dividend Decisions | 30%-35% |
| IV | Management of Working Capital | 10%-15% |
| Part B: Strategic Management (50 Marks) | ||
| I | 1. Introduction to Strategic Management | 10%-20% |
| II | 2. Dynamics of Competitive Strategy | 10%-20% |
| II | 3. Strategy Management Process | 10%-20% |
| II | 4. Corporate Level Strategies | 10%-20% |
| II | 5. Business Level Strategies | 10%-20% |
| II | 6. Functional Level Strategies | 10%-20% |
| II | 7. Organization and Strategic Leadership | 10%-20% |
| II | 8. Strategy Implementation and Control | 10%-20% |
Practice Papers for CA Intermediate Exam September 2024
To pass all the levels of the CA Exam and become a Chartered Accountant, candidates need to practice a lot of mock test papers and previous year’s question papers. It helps you get comfortable in writing the 3-hour long papers and complete them in the given time frame.
You can also download the latest mock test papers series released by the Institute of Chartered Accountants of India. Start practising the Mock Test Papers and get the answer key to evaluate your answers.
If you are looking for online classes for the CA Intermediate Exam, then we have the best suggestion for you. This institute has produced many all-India toppers in the CA Examinations.
This institute provides the CA online classes and CA Pendrive classes for all students. These options are best for students who are not able to travel or shift to another city for CA coaching. Students who have all other facilities can also get online or Pendrive classes and study from the comfort of their homes. These will help you pass the CA Exams and become a Chartered Accountant.
CA Intermediate Examination Pattern FAQ
Q1. How to easily clear both the groups of CA Intermediate Level in one attempt?
You can clear both groups separately or in one attempt. For your help, CA Wizard has 10 tips for clearing CA Intermediate Groups in one attempt.
Q2. When are the CA Intermediate 2024 Exam admit cards released and how to get the admit card?
View the steps to download CA Intermediate Admit Card which is available 14 days before the exam and can be downloaded from the ICAI website.
Q3. What is the minimum study period for CA Intermediate Exam?
ICAI says that CA Intermediate students need to study for 8 months before appearing in the exams.
Commencement of Live Virtual Classes (LVC Batch – 2) under the New Scheme from 15th April 2024 for the students of CA Foundation/Intermediate/Final courses appearing in September/November 2024 Examinations – (10-04-2024)