CA Inter - A Complete Guide

CA Intermediate or CA Inter is the second level of the Chartered Accountancy course. It consists of two groups of three subjects each. After clearing CA Foundation, a student becomes eligible to register for the ICAI CA Intermediate course.

CA foundation course

CA Intermediate - Overview

CA Intermediate or CA Inter is the second level course of the Chartered Accountancy exams. It consists of two groups of three subjects each. After clearing CA Foundation, a student becomes eligible to register for the ICAI CA Intermediate course. While preparing for the CA course, Intermediate is the first stage that equips the students with in-depth knowledge of the various aspects of Finance and Accounting.

In this article, you will get complete details about the ICAI CA Intermediate course.

Eligibility Criteria for CA Intermediate Course

The candidates can register for the intermediate course through the following two routes:

  1. Through CA Foundation Course: Candidates who have qualified CA Foundation. Examination conducted by the Institute of Chartered Accountants of India (with minimum 50% marks).
  2. Through Direct Entry Route: The following candidates are allowed to directly register for the CA Intermediate course:
    1. A Commerce graduate/ Post-Graduate (with minimum 55% marks) or Other Graduate/ Post-Graduate ( with minimum 60% marks)
    2. A candidate who has passed the Intermediate level exam conducted by the Institute of Company Secretaries of India or the Institute of Cost Accountants of India.

How to Register for CA Intermediate

You can register to CA Intermediate through

  1. Login to the ICAI Self Service Portal
  2. Click on register for intermediate through CA Foundation / Direct entry route
  3. Update your details
  4. Pay the required fees using an online payment method

Note:  ICAI will take 7 days to process your application.

CA Intermediate Registration Fees and Important Dates

After registration for the intermediate course, students are required to undergo a study period of eight months.

Intermediate exams are held thrice in a year i.e., in the month of May/June, September and January.

The students who wish to appear in the May cycle should get themselves registered for the intermediate course before September in the previous year and the students who wish to appear in the January cycle should get themselves registered for the intermediate course before May in the previous year.

Students from the CA foundation route can register themselves either for one group or both the groups of the intermediate course. However, the students from the direct entry route have to register themselves for both groups simultaneously.

Candidates who are pursuing the Final Year of Graduation Course can also register for the Intermediate Course on a provisional basis.

CA Inter Fees Structure is mentioned below:



Both Groups (Rs.)

Both Groups (US $)

Group I/ II  (Rs.)

Group I/ II  (US $)

Registration Fee






Students Activities Fees





Registration Fees as Articled Assistant











*Cost of Prospectus Rs. 200 (US $ 20) is to be paid by direct entry students in addition to the above fees.

* Students from newly formed Union Territories of Jammu, Kashmir, and Ladakh, and North – East States need to pay only Rs4500/- for both groups and Rs3250/- for the single group if they register between 20th September 2019 and 31st March 2024. They need to upload the following self-attested documents at the time of registration (i) Domicile Certificate (ii) Proof of Identity – Aadhaar Card / Passport / Voter ID.

* Intermediate Course registration is valid for 5 years and can be revalidated for a further 5 years period by paying a revalidation fee of Rs.400/-. Revalidation is permitted only once for Intermediate Course.

CA Intermediate Exam Form And Fees

Students who wish to appear for the exams are required to fill the exam/ application form released by the ICAI.

The following steps can be followed to fill the intermediate examination form:

  • Log in to the official website(
  • Click on apply now
  • Fill in the required details and click on Save & Preview
  • Make the required payment of fees online
  • Download the PDF form

The following are the details for the Intermediate Exam Fee:


For Both Groups

For Single Group

For Indian Centres

INR 2700

INR 1500

For Kathmandu (Nepal) Centre

 INR 3400

INR 2200

For Overseas Centres (Abu Dhabi, Doha, Dubai, Muscat)

US $500

US $ 325


CA Intermediate Admit Card

The ICAI releases CA Intermediate admit card on its official website ( before 14 days of the examination. The Candidates are required to log in to the website and take a printout of the admit card on A4-sized paper. All candidates have to carry the printed copy of admit card to the examination center.

Contents in the CA Intermediate Admit Card

  • Name of the Candidate
  • Candidate’s Photograph and Signature
  • Name and Address of the Examination Centre
  • Roll Number
  • Groups enrolled
  • Examination Date and Time
  • Medium of Examination
  • Candidate’s Address
  • Exam day instructions for candidates

CA intermediate Syllabus & Subjects

CA Intermediate Examination is a pen and paper-based test. CA Inter course has a total of 6 Subjects which are categorized into two groups of three subjects each.

The details for the CA Intermediate New Syllabus is as follows:


Paper 1: Advanced Accounting (100 Marks)

Module 1:

  • Introduction to Accounting Standards
  • Framework for Preparation and Presentation of Financial Statements
  • Applicability of Accounting Standards
  • Presentation & Disclosure Based Accounting Standards

Module 2:

  • Assets Based Accounting Standards
  • Liabilities Based Accounting Standards
  • Accounting Standards Based on Items Impacting Financial Statement
  • Revenue Based Accounting Standards
  • Other Accounting Standards
  • Accounting Standards for Consolidated Financial Statement

Module 3:

  • Financial Statements of Companies
  • Buyback of Securities
  • Amalgamation of Companies
  • Accounting for Reconstruction of Companies
  • Accounting for Branches including Foreign Branches

Paper 2: Corporate and Other Laws  (100 Marks)

Module 1:

  • Preliminary
  • Incorporation of Company and Matters Incidental Thereto
  • Prospectus and Allotment of Securities
  • Share Capital and Debentures
  • Acceptance of Deposits by Companies
  • Registration of Charges

Module 2:

  • Management and Administration
  • Declaration and Payment of Dividend
  • Accounts of Companies
  • Audit and Auditors
  • Companies Incorporated Outside India 

Module 3:

  • Part1: The Limited Liability Partnership Act, 2008
  • Part II: Other Laws (40 Marks)
    • The Foreign Exchange Management Act 1999
    • The General Clauses Act, 1897
    • Interpretation of Statutes

Paper 3: Taxation (100 Marks)

  • Section A: Income Tax Law (50 Marks)


  • Basic Concepts
  • Residential Status and Scope of Total Income
  • Incomes that do not form part of total income
  • Heads of income

Module 2:

  • Income of Other Persons included in Assessee’s Total Iincome
  • Aggregation of Income, Set-off or Carry Forward of Losses
  • Deductions from Gross Total Iincome
  • Advance tax, Tax deduction at Source, and Tax Collection at Source
  • Provisions for filing Return of Income and Self-Assessment

Module 3:

  •  Income Tax Liability Computation and Optimisation


  • Section B: Goods and Service Tax (50 marks)


  • GST in India an Introduction
  • Supply Under GST
  • Charge of GST
  • Place of Supply
  • Exemptions from GST
  • Time of Supply
  • Value of Supply

Module 2:

  • Input Tax Credit
  • Registration
  • Tax Invoice; Credit and Debit Notes
  • Accounts and Records
  • E-Way Bill
  • Payment of Tax
  • Tax Deduction at Source and Collection of Tax at Source
  • Returns


Paper 4: Cost and Management Accounting (100 Marks)

Module 1:

  • Introduction to Cost and Management Accounting
  • Material Cost
  • Employee Cost and Direct Expenses
  • Overheads Absorption Costing Method
  • Activity Based Costing (ABC)
  • Cost Sheet
  • Cost Accounting Systems

Module 2:

  • Unit & Batch Costing
  • Job Costing
  • Process & Operation Costing
  • Joint Products and By Products
  • Contract Costing
  •  Costing
  • Standard Costing
  • Marginal Costing
  • Budgets and Budgetary Control

Paper 5: Auditing and Ethics  (100 Marks)

Module 1:

  • Nature, Objective, and Scope of Audit
  • Audit Strategy, Audit Planning and Audit Programme
  • Audit Evidence
  • Risk Assessment and Internal Control
  • Audit of Items of Financial Statements

Module 2:

  • Audit Documentation
  • Completion and Review
  • Audit Report
  • Audit of Banks
  • Special Features of Audit of Different Types of Entities
  • Ethics and Terms of Audit Engagements

Paper 6: Financial Management & Strategic Management (100 Marks)

Section A: Financial Management (50 Marks)

Module 1:

  • Scope and Objectives of Financial Management 
  • Types of Financing
  • Financial Analysis and Planning Ratios Analysis
  • Financing Decisions-Capital Structure
  • Cost of Capital
  • Financing Decisions-Leverages


  • Investment Decisions
  • Dividend Decisions
  • Management of Working Capital

Section B: Strategic Management (50Marks)

  • Introduction to Strategic Management
  • Strategic Analysis: External Environment
  • Strategic Analysis: Internal Environment
  • Strategic Choices
  • Strategy Implementation and Evaluation

    There will be 30% case scenario/ case-study based MCQs and 70% descriptive questions in all the six papers of Intermediate Examination. There is no negative marking in MCQ based questions in Intermediate Examination.


CA Intermediate Results

The ICAI announces the results of Intermediate on the official website after two months of the examination.

The Details for checking CA Intermediate Results are below:

  • Visit the official website of ICAI and click on Foundation Results
  • Enter your Credentials i.e., 6 digit roll number, Pin/ registration number, and captcha code
  • Click Submit

Here is an analysis of the passing percentage of the CA Intermediate November 2023 Examination:

Candidates applied for

No. of Candidates appeared

No. of Candidates passed

Pass Percentage

Group I




Group II




Both Groups




How to Prepare for CA Intermediate

CA Inter is not that easy to clear. You need a lot of hard work, dedication, proper strategy, and multiple revisions to get through the hurdle. Here are some tips to help you in your preparations:

  • Make a proper timetable alloting required time for each subject
  • The candidate should focus on the institute’s study material
  • Revise the entire syllabus at least 3-4 times.
  • Make summary notes for all the subjects for quick revision
  • Enroll in the test series. It will help in time management and practice.
  • Attempt Previous Year Question Papers. It will help in analyzing the trend of Examination.

CA Intermediate Classes

A Candidate can prepare for CA Intermediate Examination through self-study or Coachings. But it is preferable to enroll in Classes to leave no stone unturned in your CA Intermediate Course Preparation. Classes will not only help in clearing all the concepts but also provide you with the guidance to channelize your preparations in the right direction.

One can also enroll for  CA Intermediate Course offered by IndigoLearn which is India’s best CA  prep destination. You can learn from the top educators with online classes from the comfort of your home. It has engaging HD videos which can be accessed anytime, student-friendly notes, exam-style assessments.

Commencement of Articleship

After clearing either or both the groups of CA intermediate, a student has to undergo an articleship/ practical training for a period of 2 years.

Before the commencement of articleship, a student has to undergo 2 practical trainings of 4 weeks duration each i.e.,  ICITSS and AICITSS.

All these three trainings are compulsory in nature.

  • The Intermediate student has to undergo ICITSS (IT/OC) courses before commencement of Practical Training for both the Routes (Foundation/ Direct Entry). 
  •  A student is required to complete AICITSS (AIT & MCS) after completion of 
    Practical Training but before appearing in Final Examination.

Most of the CA Firms including Big4s prefer article assistants who have completed their intermediate course as they will be able to focus completely on work. Also, joining an articleship after completing the intermediate course will help you in learning all the aspects of the practical world without stressing about the intermediate studies and you can also start your CA Final studies timely.

Frequently asked Questions (FAQs)

How many subjects are there in CA Intermediate?

  • There are a total of 6 subjects in CA Intermediate which are categorized into 2 groups of three subjects each which are as follows:
  • Group1: Advanced Accounting, Corporate and Other Laws, Taxation
  • Group 2: Cost & Management Accounting, Auditing & Ethics, Financial Management and Strategic Management

Is CA Inter easy?

  • CA Inter is not that easy to clear. You need a lot of hardwork, dedication, proper strategy, and multiple revisions to get through the hurdle.
  • We at IndigoLearn, provide the best study material and video lectures that will help you to crack this difficult exam on the first attempt.

What is the eligibility for CA Inter?

  • Candidates who have qualified CA Foundation exam. One can also enroll for the CA Intermediate course through direct entry scheme.

What is after CA Intermediate?

  • After qualifying CA Intermediate examination, a candidate has to undergo a practical training/ articleship for a period of three years after which he/she becomes eligible to appear in the CA Final examinations.

What does CA Inter mean?

  • CA Inter / Intermediate is the second level of the CA Examination Course after the CA Foundation. It is the first stage in the CA Course to provide a candidate with in-depth knowledge of the various aspects of Finance and Accounting.

Which group to be written first?

  • It depends completely on the student. You should appear for the group in which you have more confidence and complete preparations.

How to get an articleship in Big4?

  • You can apply with your resume in the “work with us” section at the website of Big4 firms or if you know someone who works at Big4, you can ask them to refer you.

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