Chartered Accountancy Intermediate
Intermediate level exam for CA course
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CA Intermediate is the second level of the Chartered Accountancy course, conducted by the Institute of Chartered Accountants of India (ICAI) under its New Scheme of Education and Training. The exam is held three times a year, in January, May and September, and the next session is January 2027. You write six papers split into two groups, and you can attempt one group or both in the same session.
This page gives you the full picture in one place: the January 2027 schedule, application dates and fees, the two eligibility routes, the paper-wise pattern, a syllabus summary, passing and exemption rules, recent pass percentages and a preparation plan. Each section links to a detailed page in the CA Intermediate cluster, so you can go deeper where you need to.
CA Intermediate 2027
Particular | Details |
|---|---|
Exam name | Chartered Accountancy Intermediate Examination |
Conducting body | The Institute of Chartered Accountants of India (ICAI) |
Scheme | New Scheme of Education and Training (effective 1 July 2023) |
Next session | January 2027 (Group I: 2, 4 and 6 January; Group II: 8, 10 and 12 January) |
Sessions per year | Three: January, May and September |
Papers | Six papers of 100 marks each, three per group (600 marks in total) |
Question format | 30% case-scenario based MCQs and 70% descriptive questions in every paper |
Duration | 3 hours per paper, plus 15 minutes of advance reading time |
Negative marking | None |
Passing rule | 40% in each paper and 50% aggregate in the group |
Medium | English or Hindi |
Official websites | icai.org and eservices.icai.org |
CA Intermediate January 2027 schedule
ICAI announced the January 2027 schedule on 23 September 2026. All papers run from 2 PM to 5 PM (IST), with advance reading time from 1:45 PM. The schedule stays the same even if an exam day is declared a public holiday.
Group | Paper | Date |
|---|---|---|
Group I | Paper 1: Advanced Accounting | 2 January 2027 |
Group I | Paper 2: Corporate and Other Laws | 4 January 2027 |
Group I | Paper 3: Taxation | 6 January 2027 |
Group II | Paper 4: Cost and Management Accounting | 8 January 2027 |
Group II | Paper 5: Auditing and Ethics | 10 January 2027 |
Group II | Paper 6: Financial Management and Strategic Management | 12 January 2027 |
Exam form dates for January 2027
Event | Date |
|---|---|
Online exam form opens | 3 November 2026 |
Last date without late fee | 16 November 2026 |
Last date with late fee | 19 November 2026 |
Correction window (exam city or medium) | 20 to 22 November 2026 |
September 2026 result | Awaited at the time of writing |
The group-wise dates and form window come from the ICAI announcement of 23 September 2026, as reported. ICAI can revise dates, so track the examination announcements on the official website and your registered email.
Exam fees
The exam fee is separate from the course registration fee. These are the January 2027 figures as reported from the ICAI announcement.
Centre | Single group | Both groups |
|---|---|---|
Indian centres | Rs. 1,500 | Rs. 2,700 |
Kathmandu (Nepal) | Rs. 2,200 | Rs. 3,400 |
Other overseas centres (Bahrain, Dubai) | US$ 325 | US$ 500 |
The late fee is Rs. 600 for Indian and Kathmandu centres and US$ 10 for other overseas centres. You fill the form online through the ICAI self-service portal.
Eligibility for CA Intermediate
Two routes
Foundation route: You must have passed the CA Foundation examination and Class 12 or an equivalent examination.
Direct entry route: Commerce graduates or postgraduates with at least 55% marks, other graduates or postgraduates with at least 60% marks, and candidates who have passed the Intermediate level of ICSI or ICMAI.
Eight-month study period
You must be registered for the Intermediate course at least eight months before the first day of the exam month. In practice, that means registering on or before 1 May of the previous year for a January exam, 1 September of the previous year for a May exam, and 1 January of the same year for a September exam. For January 2027, the cut-off was 1 May 2026.
ICAI FAQs list the Intermediate registration fee as Rs. 18,000 for both groups, with registration valid for five years and one revalidation allowed. Confirm the current fee on the self-service portal before paying.
CA Intermediate exam pattern
Every paper carries 100 marks and lasts 3 hours. Each paper has a 30-mark MCQ portion built around case scenarios and a 70-mark descriptive portion. There is no negative marking on the MCQs.
Paper | Split within the paper | Marks |
|---|---|---|
Paper 1: Advanced Accounting | Single paper | 100 |
Paper 2: Corporate and Other Laws | Company Law and LLP 70, Other Laws 30 | 100 |
Paper 3: Taxation | Income-tax Law 50, GST 50 | 100 |
Paper 4: Cost and Management Accounting | Single paper | 100 |
Paper 5: Auditing and Ethics | Single paper | 100 |
Paper 6: FM and SM | Financial Management 50, Strategic Management 50 | 100 |
Total | Two groups of 300 marks | 600 |
What this means for you
MCQs are free marks to protect: With no negative marking, never leave an MCQ blank. Thirty marks per paper is close to the 40-mark paper minimum on its own.
Split papers need both halves: In Taxation and FM-SM, a weak half pulls the whole paper down. Prepare both sections to the same standard.
Presentation counts in the descriptive part: Working notes, section references in law and clear formats earn step marks.
Older pages may still show the previous eight-paper structure or the earlier paper names, so follow the current ICAI scheme. The full breakdown is on the CA Intermediate exam pattern page.
Syllabus summary
Paper | Group | Important areas |
|---|---|---|
Advanced Accounting | I | Accounting Standards, company accounts and Schedule III, buy-back and reconstruction, branch accounts |
Corporate and Other Laws | I | Companies Act 2013, LLP Act 2008, General Clauses Act 1897, interpretation of statutes, FEMA 1999 |
Taxation | I | Residential status, heads of income, deductions, TDS and TCS, returns; GST supply, ITC, valuation, registration and returns |
Cost and Management Accounting | II | Material, employee cost and overheads, costing methods, standard and marginal costing, budgets |
Auditing and Ethics | II | Standards on Auditing, risk and internal control, audit evidence, audit reports and CARO, special entities, ethics |
FM and SM | II | Ratios, cost of capital, capital structure, capital budgeting, working capital; strategic analysis, choices and implementation |
One change matters for planning: ICAI has said that the Income-tax Act, 2025 will be examined in Intermediate Paper 3 (Income-tax Law) from the May 2027 session. The January 2027 exam follows the study material marked for May 2026, September 2026 and January 2027.
Passing marks and exemption
Pass a group: Score at least 40% in each paper of the group and at least 50% in the group aggregate (150 out of 300).
Pass both groups together: When you write both groups, you can also pass by scoring 40% in each paper and 50% in the aggregate of all six papers.
Paper exemption: If you fail a group but score 60% or more in a paper, that paper is exempted for the next three examinations. The exempted marks count towards the group aggregate.
Permanent exemption: After the three attempts are used, you can opt to continue the exemption, provided you score at least 50% in each remaining paper of that group.
CA Intermediate has no competitive cut-off. Every candidate who meets these criteria passes. Read the CA Intermediate passing marks and pass percentage page for worked examples.
Recent pass percentages
Session | Group I | Group II | Both groups |
|---|---|---|---|
May 2026 | 10.25% | 16.11% | 8.47% |
January 2026 | 13.96% | 15.54% | 9.39% |
September 2025 | 9.43% | 27.14% | 10.06% |
Source: ICAI result press releases. The low pass rates show why you should aim for a clear margin above 50% in each group rather than a bare pass.
After CA Intermediate
ICITSS: Complete the four-week Integrated Course on Information Technology and Soft Skills (Information Technology Training and Orientation Course).
Practical training: Start two years of practical training after passing both groups and completing ICITSS. Industrial training of 9 to 12 months is allowed in the last part of this period.
CA Final: Register for the Final course and complete the self-paced online modules alongside training.
How to prepare for CA Intermediate
Choose your group plan early: Writing both groups saves time, but only if you can give each of the six papers a full revision. If you are short on time, clear one group well rather than both poorly.
Build concepts from ICAI study material: The Board of Studies material, Revision Test Papers and Mock Test Papers set the standard for questions and amendments.
Practise the MCQ portion separately: Case-scenario MCQs test applied reading. Solve them in timed sets of 15 to 20 minutes.
Write full descriptive answers: For law and audit, write answers with the correct provisions and a conclusion. For practical papers, show working notes.
Finish with full-length papers: In the last six to eight weeks, take full 3-hour papers on the same weekday slot as the exam, then review every lost mark.
fill your exam form through the ICAI self-service portal.