CA Inter Exam Pattern 2025 (New Scheme) - Minimum Marks, Marking Scheme

CA Inter Exam Pattern 2025 (New Scheme) - Minimum Marks, Marking Scheme

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CA Intermediate Exam Exam Date:11 Sep' 25 - 11 Sep' 25

Sansar Singh ChhikaraUpdated on 04 Feb 2025, 05:15 PM IST

The Institute of Chartered Accountancy of India (ICAI) released the exam pattern for CA intermediate under new scheme. ICAI has discontinued the old scheme and will conduct CA Inter exam May 2025 according to the new scheme of education and training. ICAI conducts CA inter exam in offline mode thrice a year, in the months of January, May and September. Candidates preparing for the CA Intermediate 2025 exam should go through the exam pattern carefully to understand the rules and modalities of the examination.

CA Inter Exam Pattern 2025 (New Scheme) - Minimum Marks, Marking Scheme
CA Intermediate Exam Pattern 2025

The CA Intermediate exam is conducted in two groups, candidates have the option to appear either in both groups or one group at a time. Each group has a total of three papers which consists of 100 marks each. Students will have to secure at least 40% marks in each paper and more than 50% marks in each group to clear CA intermediate exam. Read the article below for complete information about the CA intermediate exam pattern for new scheme, CA Inter passing marks, CA Intermediate total marks and other relevant details related to the exam.

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CA Intermediate Exam Pattern 2025

The offline-based CA Intermediate exam has 6 papers in total which are further categorised into 2 groups. The total marks awarded for the CA inter exam are 600 (100 marks for each paper). Candidates can make use of the following given information to strategize their CA inter-exam preparation. As per the new CA Inter exam pattern, 30% of the questions will be cased study based multiple choice questions and 70% of the questions will be descriptive questions in all the six papers of CA Inter May 2025.

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CA Intermediate 2025 exam pattern - Overview

ParticularsDetails

Name of the exam

CA intermediate exam

Conducting body

Institute of Chartered Accountancy of India (ICAI)

Frequency of exam

Thrice a year

Mode of exam

Offline

Medium of exam

English or hindi

Type of questions

Subjective and objective, both

Time duration for each exam

Three hours

Total number of papers

Six (6)

Number of marks for each paper

100 marks

Official website

icai.org

Negative marking

There is no negative marking

Passing criteria

Candidates must score 40% on each paper and 50% total in a group.

Difficulty level

Moderate

Also, check - Books for CA Inter 2025

CA Intermediate Marking Scheme 2025

As per the marking scheme of ICAI CA Intermediate May 2025, there is no negative marking for MCQs. The CA Inter May 2025 question paper would be for a total of 100 marks, of which 30% of the questions would be case study based multiple choice questions and 70% of the questions would be descriptive questions.

CA Intermediate 2025 Syllabus

Candidates should have a good understanding of the CA Inter syllabus, subjects, and topics for effective exam preparation. There are four papers in each group of CA inter exam. Check the subject wise marking scheme from the below given table.

CA Intermediate Exam Pattern 2025 - Subject wise marks distribution

Sl. No

Paper Name

Marks

1

Advanced Accounting

100 Marks

2

Corporate And Other Laws

Part I: Company Law And Limited Liability Partnership Law

Part Ii: Other Laws

100 Marks

Part I: 70 Marks

Part II: 30 Marks

3

Taxation

Section A: Income Tax Law

Section B: Goods and Services Tax

100 Marks

Section A: 50 Marks

Section B: 50 Marks

4

Cost and Management Accounting

100 Marks

5

Auditing and Ethics

100 Marks

6

Financial Management And

Strategic Management

Section A: Financial Management

Section B: Strategic Management

100 Marks


50 Marks

50 Marks

Also, check - CA Inter Last 10 Years Question Papers with Solutions PDF

CA Intermediate Minimum Qualifying Marks

ICAI has prescribed the passing marks for CA intermediate examination. Candidates must secure at least 40% marks in each paper and 50% overall in each group (minimum 200 marks in each group) to clear the CA inter exam.

CA Intermediate Helpdesk - Candidates can send an email for any queries or issues related to the CA inter exam.

Email: intermediate_examhelpline@icai.in

Also, check - CA Intermediate Study Material 2025

Frequently Asked Questions (FAQs)

Q: What is the age limit to register for the CA intermediate examination?
A:

ICAI has not prescribed any age limit to appear in CA intermediate examination.

Q: Can I apply for the CA inter exam after completing class 12?
A:

No, as per the basic eligibility criteria, candidates can register for the CA intermediate course only through the routes- (a) After completing CA foundation course; (b) Must have graduate/ postgraduate degree.

Q: Is there any negative marking in the CA intermediate exams?
A:

No, there is no negative marking in the CA intermediate exams.

Q: Is there stepwise marking in the CA intermediate exam?
A:

There is no such rule about stepwise marking specified by the ICAI.

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Questions related to CA Intermediate Exam

On Question asked by student community

Have a question related to CA Intermediate Exam ?

Hello,


CMA or Cost and Management Accounting is a certificate course providing CMA designation to the qualifiers. CMA has both descriptive and objective questions. CMA foundation is a mixture of questions. It is a three hour long exam conducted by ICMAI and it is a paper based on mainly class 12th concepts.

CMA examination has a mixture of objective and descriptive questions.


I hope this helps,


All the best

Hello Aspirant,

Hope you are doing great.  A common course that covers accounting, taxation, financial analysis, and financial economics is called chartered accountancy, or CA. The three-level CA course offered in India is in high demand both domestically and internationally. Delhi, Bangalore, Mumbai, and Ahmedabad are a few of the most well-known Indian cities for studying accounting. Students frequently see each other studying B.Com and CA at the same time. Students from Nepal are also seen travelling to India to enroll in a CA programme in addition to students from India.

In India, CA programmes are typically offered by private and semi-government institutions. The Institute of Chartered Accountants of India (ICAI) considers the students certified and qualified Chartered Accountants after they complete this course (CAs).

Top CA Colleges in India:

  • Vista Academy, Dehradun
  • ETEN CA, Guwahati
  • PIRON Scholl of Business and Finance, Mumbai
  • Siddhartha Academy, Thane
  • Navkar Institute, Ahmedabad
  • The Institute of Chartered Accountants of India (ICAI), Noida
  • Indian Institute of Finance and Accounts, Pune
  • Pearn Accountants, International Accountants and Business Consultants, Kochi
  • Zell Education Mumbai
  • CMS For CA, Hyderabad
  • PIRON School of Business and Finance, Bangalore
  • International School of Financial Studies, Secunderabad

ALL THE BEST

Hi,

For being eligible for the direct entry route in CA i.e for giving CA Intermediate exam directly without apppearing for the CA foundation exam you need to atleast complete your graduation. Since you have just completed your second semester exam you are not eligible for the direct entry route as you have not completed your graduation. Hence, you must prepare for your CA foundation exam first . Only when you clear CA foundation you will be eligibe for appearing for your CA intermediate exam.

Hope this helps

Thanks

Hi

To become a CA one needs to go through given 4 levels, listed below :-

1) ca foundation

2 ) ca intermediate

3) articleship Training

4 )ca final

>>>>>>>>> Class 12th pass students need to start with foundation

>>>>>>>>>>> while graduates

  • commerce graduates with at least 55%

  • and non commerce graduate with at least 60% in their graduation

don't have to go through CA Foundation, they can start directly start from level 2 i. e CA Intermediate through direct scheme.

As you are a BA i. e non- commerce graduate with 71 %  i. e more than 60 % , so yes, you can definitely  directly start with CA Intermediate through direct entry scheme   .

To register you need to visit the  official website i. e icai.org (http://icai.org/) . And after registration you need at least 8 months of study to appear  for CA intermediate examination.

Each level you need to go through is described below briefly :-

----------------)  2. CA Intermediate

In your CA Intermediate, you have 2 groups with 4 papers or subjects in each group

>>>>>CA Intermediate Group 1:-  You have following subjects :-

*accounting

* cost and management accounting

*corporate and Other laws

* taxation


>>>>>CA Intermediate Group 2:-  You have following subjects :-

*advanced accounting

*enterprise information systems & strategic management

*auditing and assurance

*financial management & economics for finance

In oder to clear CA intermediate , you need at least 40% marks  individually in each  subjects and at least 50% in overall aggregate .


----------------) 3.  Articleship Training

You can register for articleship after 1 or  both groups of CA Intermediate. Articleship Training is of 3 years. During the last 2 years of your Articleship Training you  have to complete your AICITSS i. e Advanced Integrated Course on Information Technology and Soft Skills

----------------) 4. CA Final Group

After qualifying both groups of CA Intermediate, you become eligible for CA Final registration. And can appear in CA final examinations either after completion of your Articleship Training or when you are in the last 6 months of your articleship training.

There are 2 groups with 4 subjects in each which are given below:-

>>>>>CA Final Group 1:

*financial reporting

*advanced auditing and professional ethics

*strategic financial management

*corporate and allied Laws


>>>>>CA Final Group 2:


*advanced Management Accounting

*direct Tax Laws

*indirect Tax Laws

*information Systems Control and Audit

After the completion of articleship training and clearing CA Final , you become eligible for applying for the membership of the Institute of Chartered Accountants of India after which become a CA.

For detailed information visit

https://finance.careers360.com/articles/how-to-become-a-ca-in-india

Thank you


Hello,

The last date to register for CA Intermediate 2022 November is March 1, 2022. The Institute of Chartered Accountants of India (ICAI) keeps the registration for CA Intermediate open throughout the year.  To register for CA Intermediate course, candidates have two options - admission through direct entry route or after clearing CA Foundation exam. There is no upper age limit for CA Intermediate registration. Candidates who are in their final year of graduation can also register for the CA Intermediate course on a provisional basis.