The Institute of Chartered Accountancy of India (ICAI) released the exam pattern for CA Intermediate under the new scheme. ICAI has discontinued the old scheme and will conduct the CA Inter exam May 2026 according to the new scheme of education and training. ICAI conducts the CA Inter exam in offline mode thrice a year, in January, May and September. Candidates preparing for the CA Intermediate 2026 exam should go through the exam pattern carefully to understand the rules and modalities of the examination.
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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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 six papers of CA Inter Jan 2026.
| Particulars | Details |
|---|---|
Name of the exam | CA intermediate exam |
Conducting body | |
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 |
As per the marking scheme of ICAI CA Intermediate Jan 2026, there is no negative marking for MCQs. The CA Inter Jan 2026 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.
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 table below:
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 |
ICAI has prescribed the passing marks for the 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 Intermediate exam.
Email: intermediate_examhelpline@icai.in
Also, check - CA Intermediate Study Material
Frequently Asked Questions (FAQs)
ICAI has not prescribed any age limit to appear in CA intermediate examination.
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.
No, there is no negative marking in the CA intermediate exams.
There is no such rule about stepwise marking specified by the ICAI.
On Question asked by student community
Hello aspirant,
Here is your CA Intermediate Previous Year Question Papers. kindly open the link and check it out
https://finance.careers360.com/articles/ca-intermediate-previous-year-question-papers
Thanku you
Hello
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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
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