This is the perfect time to start your preparation with a clear understanding of the CA Intermediate course structure, syllabus, eligibility, registration, and preparation strategy.
The CA Intermediate course is the second level of the Chartered Accountancy (CA) journey, conducted by the Institute of Chartered Accountants of India (ICAI). It forms the foundation for advanced subjects you’ll face in CA Final.
In this guide, you will get all the information about the CA Intermediate course for 2026 exams such as syllabus information, exam pattern, registration procedure, and study tips to perform well.
What is the CA Intermediate Course?
CA Intermediate course fills the gap between foundational accounting knowledge and professional-level knowledge. It emphasizes using concepts in real business, taxation, auditing, and finance.
It’s a critical phase where students gain analytical mind, conceptual clarity, and problem-solving skills that are important to become a successful Chartered Accountant.
CA Intermediate 2026: Key Highlights
| Particulars | Details |
| Conducting Body | The Institute of Chartered Accountants of India (ICAI) |
| Course Level | Intermediate (Second level of CA Course) |
| Exam Attempts | May 2026 & January 2026 (under new scheme) |
| Eligibility | Passed CA Foundation / Graduate Route |
| Number of Papers | 6 Papers (under new syllabus) |
| Mode of Exam | Offline (Pen & Paper) |
| Passing Criteria | 40% in each paper and 50% aggregate overall |
CA Intermediate Eligibility (2026 Exams)
You may get enrolled for CA Intermediate in two ways:
- Foundation Route
- Clear the CA Foundation Exam held by ICAI.
- Get enrolled for CA Intermediate after passing Foundation.
- Direct Entry Route
- For Commerce Graduates / Postgraduates with 55% or above marks.
- Non-commerce students need 60% or above marks.
- Direct enrollment is available for ICSI/ICMAI Intermediate pass-outs as well.
CA Intermediate Syllabus 2026 (New Scheme)
Under the ICAI New Education and Training Scheme (2024 and onwards), the syllabus of CA Intermediate has been modified and streamlined from 8 papers to 6 papers for more focused approach and clarity of concepts.
Group I
- Advanced Accounting
- Corporate and Other Laws
- Taxation (Direct Tax and Indirect Tax)
Group II
- Cost and Management Accounting
- Auditing and Assurance
- Financial Management and Strategic Management
Also Read: Online Classes CA Inter Group 1 – Adaptation of Digital Era
CA Intermediate Paper-Wise Marks Distribution
| Paper | Subject | Marks |
| Paper 1 | Advanced Accounting | 100 |
| Paper 2 | Corporate and Other Laws | 100 |
| Paper 3 | Taxation | 100 |
| Paper 4 | Cost and Management Accounting | 100 |
| Paper 5 | Auditing and Assurance | 100 |
| Paper 6 | Financial Management and Strategic Management | 100 |
| Total | — | 600 Marks |
CA Intermediate Registration Process for 2026
Please follow these steps to register for the CA Intermediate Course 2026:
- Visit the ICAI official website
- Create your SSP (Self-Service Portal) login.
- Select Intermediate Course under registration.
- Upload the documents required: Class 12th mark sheet, CA Foundation mark sheet (if applicable), Passport-size photo and signature
- Pay the online registration fees.
Registration Deadline:
- For Jan 2026 exams, register by Sept 1, 2025 (tentatively).
- For May 2026 exams, register on or before March 1, 2026 (tentatively).
CA Intermediate Exam Pattern (ICAI 2026)
- Exam Mode: Offline
- Question Type: Descriptive + Objective (MCQs for some papers)
- Passing Marks:
- Minimum 40% per paper
- Minimum 50% aggregate overall
There is no negative marking, but clear concepts and accurate answers are important to get high marks.
How to Prepare for CA Intermediate 2026 Exams
Follow ICAI Study Material: These questions are primarily or indirectly based on the modules of ICAI. Read them word for word and attempt all illustrations.
Plan Group-Wise Study: Plan Group I and Group II tactfully — one group in case of paucity of time, or both if you’re sure.
Revise Standards and Sections: For topics such as Audit and Law, memorize key SA numbers and Companies Act sections.
Practice RTPs and MTPs: Revision Test Papers (RTPs) and Mock Test Papers (MTPs) of ICAI are important in terms of recognizing paper patterns and question trends.
Prepare Summary Notes: Prepare short notes for every chapter — ideal for quick revision during exams.
Career Option After CA Intermediate
After clearing both groups of CA Intermediate, you can:
- Enroll for 3 years of Articleship training under a practicing CA.
- Apply for CA Final registration after 6 months of articleship.
Completing the Intermediate stage successfully gets you closer to your CA aspiration.
FAQs
How long does the CA Intermediate course last?
The course duration for CA Intermediate is around 8–10 months from registration to exam. Students are required to put in study hours as well as practical training prior to sitting for exams.
How many attempts at CA Intermediate can one make?
ICAI provides unlimited attempts during the validity period of your registration, which is 5 years (extendable thereafter).
Which group do I try first in CA Intermediate?
It is the general wish of most students to try Group I first because it has fundamental subjects such as Accounting, Law, and Taxation — laying the foundation for Group II subjects.
