CA Intermediate

Check ICAI CA Intermediate Exam Pattern / IPCC Examination Pattern 2021


Here in this article, you can get every detail related to the CA Intermediate Exam Pattern. 

CA Intermediate Exams Dec 2021 will be conducted from 6th Dec 2021. Students must check out the latest exam timetable for CA Intermediate Dec 2021  Examination.

Students are mostly confused or misguided when it comes to understanding who is eligible for appearing in the CA Intermediate/IPCC 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. 

CA Intermediate Exam Paper Pattern 2021

Exam ModePen and paper-based
Type of questionObjective cum subjective
Exam Duration3 hours per paper
Medium of ExamEnglish/ Hindi
Number of PapersEight
Number of Marks100 per paper
Negative MarkingNone

CA Intermediate Exam Pattern According to New Subjects and Syllabus.

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 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.

Get Complete CA Intermediate Syllabus

Get Study Material of all 8 Papers of CA Intermediate Exam in English and Hindi

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 has 2 conditions

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 2021 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.

CA Intermediate Examination Pattern 2021: 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/IPCC Exam.

ICITSS- Integrated Course on Information Technology and Soft Skills4 Weeks
AICITSS- Advanced Integrated Course on Information Technology and Soft Skills4 Weeks
Articleship Training/Audit Training3 years (Note: 6 months of Articleship Training/8 months of Audit Training)

See the following on our page:

CA Intermediate Exam Pattern 2021: Skill-Wise and Section-Wise Weightage (New Scheme)

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.

PaperLevel I Comprehension and KnowledgeLevel II Application
Paper: I Accounting5%-15%85%-95%
Paper: II Part1: Corporate Laws40%-55%45%-60%
Paper 2 Part 2: Other Laws35%-55%45%-65%
Paper 3 Cost and Management Accounting20%-30%70%-80%
Paper 4A: Taxation Income Tax Law5%-20%80%-95%
Paper 4B: Taxation Indirect Tax Laws20%-45%55%-80%
Paper 5: Advanced Accounting30%-55%45%-70%
Paper 6: Auditing and Assurance5%-15%85%-95%
Paper 7A: Enterprise Information System30%-55%45%-70%
Paper 7B: Strategic Management50%-70%30%-50%
Paper 8A: Financial Management20%-30%70%-80%
Paper 8B: Economics for Finance60%-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 Dec 2021 must be aware of the ca inter subject wise weightage. Given below is the detailed CA intermediate subject wise weightage. 

Paper: I Accounting100
Paper: II Part1: Corporate Laws60
Paper 2 Part 2: Other Laws40
Paper 3 Cost and Management Accounting100
Paper 4A: Taxation Income Tax Law60
Paper 4B: Taxation Indirect Tax Laws40
Paper 5: Advanced Accounting100
Paper 6: Auditing and Assurance100
Paper 7A: Enterprise Information System50
Paper 7B: Strategic Management50
Paper 8A: Financial Management60
Paper 8B: Economics for Finance40

Complete Section-Wise Marking Scheme Download Here

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 of exam Dec 2021.

SectionsContent AreaWeightage
11. 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:

24. Accounting for Special Transactions:20%-25%
35. Special Type of Accounting20%-25%
46. Company Accounts30%-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 Dec 2021.

SectionsContent AreaWeightage
Part 1: Corporate Laws (60 Marks)
I1. Preliminary


2. Incorporation of company and matters incidental thereto

3. Prospectus and Allotment of securities

4. Share Capital and Debentures

II5. Acceptance of Deposits by companies


6. Registration of Charges

7. Management and Administration

III8. Declaration and payment of dividend


9. Accounts of Companies

10. Audit and auditors

Part 2: Other Laws (40 Marks)
I1. The Indian Contract Act, 187230%-35%
II2. The Negotiable Instruments Act, 188120%-35%
III3. The General Clauses Act 189715%-25%
IV4. Interpretation of statues15%-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.

SectionsContent AreaWeightage
I1. Overview of Cost and Management Accounting10%-15%
II2. Ascertainment of Cost and Cost Accounting System35%-40%
III3. Methods of Costing25%-30%
IV4. Cost Control and Analysis20%-25%

PAPER 4: CA Intermediate Taxation Weightage (100 MARKS)

Students must check out ca inter Taxation chapter wise weightage for the upcoming Dec 2021 CA intermediate exam.

SectionsContent AreaWeightage
Part A: Income-tax Law (60 Marks)
I1. Basic Concepts 2. Residential Status and scope of total income15%-20%
II3. 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

III5. 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

IV8. Computation of total income and tax liability of individuals15%-20%
V9. 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)
I1. Concept of Indirect Laws


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

II2. (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

II2. (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  inter advanced accounts chapter wise weightage for CA inter exam Dec 2021.

SectionsContent AreaWeightage
I1. Application of Accounting Standards20%-26%
IICompany Accounts33%-38%
II(A)2. Special Aspects of Company Accounts
II(B)3. Reorganization and Liquidation of Companies
III4. Banking Companies and Non-Banking Financial Companies and regulatory requirements thereof12%-16%
IV5. Consolidated Financial Statements25%-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 is given below:

SectionsContent AreaWeightage
I1. Nature, Objective and Scope of Audit
2. Audit Strategy, Audit Planning and Audit Programme
7. Audit Sampling
II3. Audit Documentation and Audit Evidence5%-15%
III4. Risk Assessment and Internal Control
6. Audit in an Automated Environment
V11. Audit Report5%-15%
VI9. Audit of items of Financial Statements10%-15%
IV12. 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.

SectionsContent AreaWeightage
Part A: Enterprise Information Systems (50 Marks)
I1. Automated Business Processes15%-25%
II2. Financial and Accounting Systems15%-25%
III3. Information Systems and its Components15%-25%
IV4. E-commerce, M-commerce and Emerging Technologies15%-25%
V5. Core Banking Systems15%-25%
Part B: Strategic Management (50 Marks)
I1. Introduction to Strategic Management10%-20%
II2. Dynamics of Competitive Strategy10%-20%
II3. Strategy Management Process10%-20%
II4. Corporate Level Strategies10%-20%
II5. Business Level Strategies10%-20%
II6. Functional Level Strategies10%-20%
II7. Organization and Strategic Leadership10%-20%
II8. Strategy Implementation and Control10%-20%


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

SectionsContent AreaWeightage
Part A: Financial Management (60 Marks)
IFinancial Management and Financial Analysis10%-15%
IIFinancing Decisions40%-45%
IIICapital Investment and Dividend Decisions30%-35%
IVManagement of Working Capital10%-15%
Part B: Economics for Finance (40 Marks)
I1. Determination of National Income20%-30%
II2. Public Finance20%-30%
II3. The Money Market20%-30%
II4. International Trade20%-30%

IPCC Marks Weightage: Skill-Wise and Section-Wise Weightage (Old Scheme)

CA IPCC Skill-Wise Weightage (Old Scheme) 2021

PaperLevel I Comprehension and KnowledgeLevel II Application
Paper 1: Accounting5%-15%85%-95%
Paper 2 Part 1: Business Law40%-55%45%-60%
Paper 2 Part 2: Ethics80%-90%10%-20%
Paper 2 Part 3: Communication80%-90%10%-20%
Paper 3 Part I: Cost Management20%-30%70%-80%
Paper 3 Part II: Financial Management20%-30%70%-80%
Paper 4A: Taxation- Income Tax5%-20%80%-95%
Paper 4B: Taxation- Indirect Taxes20%-45%55%-80%
Paper 5: Advanced Accounting5%-15%85%-95%
Paper 6: Auditing and Assurance30%-55%45%-70%
Paper 7A: Information Technology30%-55%45%-70%
Paper 7B: Strategic Management30%-50%50%-70%

IPCC Course Marking Scheme and Section-Wise Weightage (Old Scheme)

Download the detailed marking scheme and marks distribution as per CA Intermediate Old Syllabus/IPCC Here.

Practice Papers for CA Intermediate/IPCC Exam 2021

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 question papers. It helps you get comfortable in writing the 3 hour long papers and complete them in the given time frame. 

You can get the previous year’s question papers from the below-given link.

Download previous year CA Intermediate/IPCC papers

You can also download the latest mock test papers series released by the Institute of Chartered Accountants of India. Start practicing the Mock Test Papers and get the answer key to evaluate your answers.

ICAI Mock Test Paper Dec 2021 as per New Scheme of CA Intermediate Exam Pattern Download from here

ICAI Mock Test Paper Dec 2021 as per Old Scheme of IPCC/CA Intermediate Exam Pattern Download from here

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.  

Know more about the Most Recommended CA Online Classes. Register today!

This institute also gives Pendrive classes for all CA 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/IPCC 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. Read how to easily clear both the CA Intermediate Groups in one attempt

Q2. When are the CA Intermediate 2021 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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