CA Intermediate Exam Pattern 2027: Papers, Marks, MCQs and Passing Rules

The CA Intermediate exam pattern is set by the Institute of Chartered Accountants of India (ICAI) under the New Scheme of Education and Training. You write six papers of 100 marks each, split into two groups of three, and every paper mixes case-scenario MCQs with descriptive questions. The January 2027 session follows this pattern, with papers from 2 to 12 January 2027.

This page explains the structure of each paper, how marks are split, the passing and exemption rules, and what the pattern means for how you use your 3 hours. Knowing the pattern well matters more here than in most exams, because a single weak paper can hold back a whole group.

CA Intermediate exam pattern at a glance

Group I pattern

Group II pattern

In the January 2027 session, Group I papers are on 2, 4 and 6 January and Group II papers on 8, 10 and 12 January. You can write one group or both.

Marking scheme and negative marking

• MCQ portion (30 marks per paper): Case-scenario or case-study based multiple-choice questions, answered on an OMR sheet. There is no negative marking, so a wrong answer costs nothing more than a blank.

• Descriptive portion (70 marks per paper): Practical problems, computations and theory answers. Step marks are given for correct working, formats and relevant provisions.

• Split papers: In Paper 3 and Paper 6, the two sections carry 50 marks each but count as one paper for the 40% minimum.

Passing criteria

1. One group: At least 40 marks in each paper of the group and at least 150 out of 300 in the group aggregate.

2. Both groups in the same sitting: At least 40 marks in each of the six papers, and either 50% in each group aggregate or 50% in the aggregate of all six papers taken together.

3. Groups can be passed in different sessions: A passed group stays passed. You only rewrite the group you did not clear.

Exemption rules

• 60% gives an exemption: If you appear in all papers of a group and fail it, any paper where you scored 60 or more is exempted for the next three examinations. The exemption lapses after three sessions even if you skip them.

• Exempted marks count: The marks of the exempted paper are counted towards the 50% group aggregate.

• Permanent exemption: After three sessions, you can opt once to continue the exemption, but you must then score at least 50% in each remaining paper of that group.

• Surrender option: You can choose to surrender an exemption and rewrite the paper.

Older pages may still describe the earlier eight-paper scheme or MCQ papers that ran as separate tests, so follow the current ICAI rules. Worked examples are on the CA Intermediate passing marks page.

What the pattern means for you

• Every paper is a hurdle: A score of 39 in one paper fails the group even with 70s elsewhere. Do not leave any paper underprepared.

• The aggregate gives you a cushion: You need 150 out of 300. Scoring 55 to 60 in your strong papers covers a paper that lands in the low 40s.

• MCQs reward careful reading: Case-based MCQs often turn on one fact in the scenario. Read the case once fully before you look at the options.

• Aim at 60 in strong papers: Even if the group does not clear, a 60 gives you an exemption for the next attempts.

Time management in a 3-hour paper

These timings are a starting point, not an ICAI rule. Adjust them after a few full-length practice papers. In practical papers, keep working notes neat and referenced, because step marks depend on the examiner being able to follow you.

Exam-day strategy

• Use reading time well: Decide in advance which question you will start with.

• Do not overrun on one question: If a practical question will not balance, write the working and move on.

• Write law answers in a structure: State the provision, apply it to the facts and give a clear conclusion.

• Never leave an MCQ blank: With no negative marking, an educated guess can only help.

Check the latest rules and schedule on the ICAI examination page.