CA Intermediate

Eligibility to Intermediate Course

Candidates can register for Intermediate level of CA Course through two routes.

Foundation Route :
Candidates after passing Foundation Examination and Class 12th examination are eligible for registration to Intermediate Course through Foundation Route.

Direct Entry Route

Graduates/ Post-Graduates in Commerce (with minimum 55% marks) or
Graduates/ Post-Graduates other than in Commerce (with minimum 60% marks) or
Intermediate level passed candidates of Institute of Company Secretaries of India/ Institute of Cost Accountants of India are eligible for registration to Intermediate Course through Direct Entry Route.

Intermediate Class Timing

2 batches a year for the May & November exams

Exam	Batch Commencement Date	Batch Completion Date
May	September 1^st Week	February
November	March 1^st Week	August

Batch timings

Option 1	Regular Batch	10.00 am to 5.00 pm
Option 2	Batch for article going students	Morning : 7.00am – 9.30am Evening : 5.30pm – 8.00 pm from Monday to Friday and Special classes on Weekends

Recorded Classes available throughout the year

Registration cut off dates and Examination

The Intermediate Examinations are held twice a year in the months of May and November Candidate should be registered in Intermediate Course for a minimum period of eight months on or before the 1st day of the month in which the examination is held. For example, a candidate should be registered in Intermediate Course on or before 1st September, 2023 for appearing in Intermediate May, 2024 Examination and on or before 1st March, 2024 for appearing in Intermediate November, 2024 Examination.

Intermediate Syllabus

There are 6 papers in Intermediate Course which are as under:

Group – I

Paper 1: Advanced Accounting (100 marks)
Paper 2: Corporate and Other Laws (100 marks)
Paper 3: Taxation
•Section A – Income-tax Law (50 marks)
•Section B – Goods and Services Tax (GST) (50 marks).

Group II
Paper 4: Cost and Management Accounting (100 marks)
Paper 5: Auditing and Ethics (100 marks)
Paper 6: Financial Management and Strategic Management
•Section A – Financial Management (50 marks)
•Section B – Strategic Management (50 marks)

There will be 30% case scenario/ case-study based MCQs and 70% descriptive questions in all the six papers of Intermediate Examination.

Passing Criteria

A student is declared to have passed the examination, if he/she obtains at one sitting a minimum of 40% marks in each paper and a minimum of 50% marks in the aggregate of all the papers. There is no negative marking in MCQ based questions in Intermediate Examination.

Fees and Revalidation