CA Inter Exam dates in Nov 2023 are yet to be announced by ICAI. Students must check out the CA inter-exam pattern. Students are mostly confused or misguided when it comes to understanding who is eligible for appearing in the CA Intermediate Exam, what is the registration process for CA Intermediate or how they can do the online registration, 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 for the official ICAI Website.

Table of Contents

CA Intermediate Exam Paper Pattern 2023

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 Eight
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 CA intermediate study material for you in both: English and Hindi. 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 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 8 papers in the CA Intermediate Level which are divided into 2 groups. (Each group has 4 papers)
  • All the 8 papers are 100 marks each. (Total: 800 marks)

  • There is no internal choice in any of the subjective questions.

  • Paper 2, 4, 6, 7 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 2023 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 and a minimum of 400 marks (50%) in total. A candidate will be considered as passed even if he/she does not score 50% (200 marks) in each group.

Training Program during CA Intermediate Exam

A good Chartered Accountant is one who is efficient in inter-personal and professional communication skills, presentation skills, and IT skills besides 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 for appearing 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 3 years (Note: 6 months of Articleship Training/8 months of Audit Training)

CA-Intermediate Exam Pattern 2023: 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 Accounting 5%-15% 85%-95%
Paper: II Part1: Corporate Laws 40%-55% 45%-60%
Paper 2 Part 2: Other Laws 35%-55% 45%-65%
Paper 3 Cost and Management Accounting 20%-30% 70%-80%
Paper 4A: Taxation Income Tax Law 5%-20% 80%-95%
Paper 4B: Taxation Indirect Tax Laws 20%-45% 55%-80%
Paper 5: Advanced Accounting 30%-55% 45%-70%
Paper 6: Auditing and Assurance 5%-15% 85%-95%
Paper 7A: Enterprise Information System 30%-55% 45%-70%
Paper 7B: Strategic Management 50%-70% 30%-50%
Paper 8A: Financial Management 20%-30% 70%-80%
Paper 8B: Economics for Finance 60%-80% 20%-40%

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 in 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 nov 2023 must be aware of the ca inter subject wise weightage. Given below is the detailed CA intermediate subject wise weightage. 

Paper Marks
Paper: I Accounting 100
Paper: II Part1: Corporate Laws 60
Paper 2 Part 2: Other Laws 40
Paper 3 Cost and Management Accounting 100
Paper 4A: Taxation Income Tax Law 60
Paper 4B: Taxation Indirect Tax Laws 40
Paper 5: Advanced Accounting 100
Paper 6: Auditing and Assurance 100
Paper 7A: Enterprise Information System 50
Paper 7B: Strategic Management 50
Paper 8A: Financial Management 60
Paper 8B: Economics for Finance 40

In the marking scheme available under 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 ACCOUNTING Weightage (100 Marks)

CA Inter Accounts chapter wise weightage is given below in a detailed manner. Students must go through the CA inter-chapter wise weightage for accounts for better preparation for the exam in nov 2023.

Sections Content Area Weightage
1 1. Process of formulation of Accounting Standards including Ind ASs (IFRS converged standards) and IFRSs; convergence vs adoption; objective and concept of carve-outs.

2. Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards)

3. Application of Accounting Standards:

2 4. Accounting for Special Transactions: 20%-25%
3 5. Special Type of Accounting 20%-25%
4 6. Company Accounts 30%-35%

PAPER 2: CA Intermediate CORPORATE LAWS Weightage (100 Marks)

Check out the CA Inter law chapter wise weightage given below for better preparation for the upcoming exam nov 2023.

Sections Content Area Weightage
Part 1: Corporate Laws (60 Marks)
I 1. Preliminary

2. Incorporation of company and matters incidental thereto

3. Prospectus and Allotment of securities

4. Share Capital and Debentures

II 5. Acceptance of Deposits by companies

6. Registration of Charges

7. Management and Administration

III 8. Declaration and payment of dividend

9. Accounts of Companies

10. Audit and auditors

Part 2: Other Laws (40 Marks)
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 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 4: CA Intermediate Taxation Weightage (100 MARKS)

Students must check out the CA Intermediate Taxation chapter wise weightage for the upcoming Nov 2023 CA intermediate exam.

Sections Content Area Weightage
Part A: Income-tax Law (60 Marks)
I 1. Basic Concepts 2. Residential Status and scope of total income 15%-20%
II 3. Income Which Does Not Part Of  Total Income (other than charitable trusts and institutions, political parties, and electoral trusts)

4. Heads of income and provisions governing computation of income under different heads

III 5. Income of other persons included in assessee’s total income

6. Aggregation of income; set-off, or carry forward and set-off of losses

7. Deductions from gross total income

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

Part B: Indirect Taxes (40 Marks)
I 1. Concept of Indirect Laws

2. Goods and Services Tax (GST) Laws(i) GST Laws: An introduction including Constitutional aspects

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

II 2. (vi) Registration

2. (vii) Tax invoice credit and debit note electronic waybill

2. (viii) Returns

2. (ix) Payment of tax


PAPER 5: CA Intermediate ADVANCED ACCOUNTING Weightage (100 MARKS)

Students must check out the CA Intermediate advanced accounts chapter wise weightage for CA inter exam Nov 2023.

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 6: 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
II 3. Audit Documentation and Audit Evidence 5%-15%
III 4. Risk Assessment and Internal Control
6. Audit in an Automated Environment
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


Given below is the CA inter-chapter wise for weightage Enterprise Information Systems and Strategic Management.

Sections Content Area Weightage
Part A: Enterprise Information Systems (50 Marks)
I 1. Automated Business Processes 15%-25%
II 2. Financial and Accounting Systems 15%-25%
III 3. Information Systems and its Components 15%-25%
IV 4. E-commerce, M-commerce and Emerging Technologies 15%-25%
V 5. Core Banking Systems 15%-25%
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%


Given below is the CA inter-chapter wise for weightage Financial Management and Economics for Finance.

Sections Content Area Weightage
Part A: Financial Management (60 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: Economics for Finance (40 Marks)
I 1. Determination of National Income 20%-30%
II 2. Public Finance 20%-30%
II 3. The Money Market 20%-30%
II 4. International Trade 20%-30%

Practice Papers for CA Intermediate Exam Nov 2023

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 CA Intermediate Exam, then we have the best suggestion for you. This institute has given 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 have an option to clear both the groups separately or in one attempt. For your help, CA Wizard has 10 tips that you can follow to clear CA Intermediate Groups in one attempt

Q2. When are the CA Intermediate 2023 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.

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