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    CA Inter Exam Jan 2026: Result (Out), Toppers and Pass Percentage (Released)

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    Online MBA
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    Mirza Farhan BaigUpdated on Mar 09, 2026 11:48 AM
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    About CA Intermediate Exam 2026

    The Institute of Chartered Accountants of India (ICAI) has released the CA Intermediate January 2026 results on March 8, 2026. Registered candidates can download their scorecards from the official ICAI website. The Institute of Chartered Accountants of India (ICAI) has announced the CA Inter May 2026 exam dates. The exam is divided into two groups, with Group 1 exams scheduled on May 3, 5, & 7, 2026, and Group 2 exams on May 9, 11, & 13, 2026. Each exam will be held from 2:00 PM to 5:00 PM. 

    The institute has opened the CA Intermediate exam form for the May 2026 session on March 3, 2026. The last date to fill the CA Inter May 2026 exam form without a late fee is March 16, and March 19, 2026, with a late fee of Rs. 600. Also, students seeking to change their examination city or medium for the CA Inter May 2026 exam can make corrections during the window from March 20 to 22, 2025. Earlier, ICAI had announced that the CA Inter exam would be conducted three times a year in January, May, and September.

    ICAI CA Intermediate New Scheme of Education and Training

    ICAI earlier released the new education and training for the CA course after consulting all stakeholders. The CA Intermediate new scheme 2023 has come into effect from July 1, 2023. The first session for CA Intermediate under the new scheme was held in May 2024.

    Let us have a look at the new changes under the CA Intermediate new scheme of education and training.

    What's new in CA Intermediate New Scheme of Education and Training

    • The CA Intermediate registration validity extended to 5 years from 4 years.
    • Candidates can revalidate their registration by paying the prescribed fee only once.
    • Candidates opting for the direct-entry route for CA Intermediate registration will be required to complete 8 months of study period.
    • The number of papers has been reduced from 8 to 6.
    • Advanced Accounting and Auditing and Code of Ethics have been merged and made a single paper.
    • Enterprise Information Systems is removed from Enterprise Information Systems & Strategic Management, and Economics for Finance is removed from Paper 8 Financial Management & Economics for Finance.
    • Code of ethics has been merged into Auditing and Assurance.
    • The Corporate Laws paper will cover the Companies Act entirely, and the business laws part has been moved to CA Foundation.
    • A provision of negative marking was introduced in the CA Intermediate exam from May 2024. Where 0.25 marks would be deducted for each incorrect response.
    • There are 30% MCQs in all 6 Papers.
    • ICAI also reduced Articleship training from 3 years to 2 years.

    What is the CA Intermediate Exam?

    The CA Intermediate exam is the second level of the Chartered Accountancy Course and is divided into two groups- Group 1 and Group 2. Candidates have the option to appear in any of these or both groups. The CA Intermediate exam is the second stage of the 3-stage Chartered Accountancy course. The CA Foundation is the 1st stage, while the CA Final is the third and final stage. STD_60_AOV

    New Syllabus of CA Intermediate Exam Under ICAI New Scheme

    As per the new CA intermediate syllabus released on July 1, 2023, by ICAI, the following 6 papers are included in it

    Paper NameMarks

    Advanced Accounting

    100 Marks

    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

    Taxation


    Section A: Income Tax Law

    Section B: Goods and Services Tax

    100 Marks


    Section A: 50 Marks

    Section B: 50 Marks

    Cost and Management Accounting

    100 Marks

    Auditing and Ethics

    100 Marks

    Financial Management And

    Strategic Management


    Section A: Financial Management

    Section B: Strategic Management

    100 Marks



    50 Marks


    50 Marks



    CA Intermediate Qualifying Marks

    ICAI mandates all candidates to secure a minimum of 40% marks in each paper and an aggregate of 50% in all papers in order to quality CA Intermediate exam level.

    CA Intermediate Exam - Statistics

    ExamGroup IGroup IIBoth Groups

    Term

    Appeared

    Passed

    Percentage

    		Appeared

    Passed

    		PercentageAppearedPassed

    Percentage

    January 2026105,526
    		14,733
    		13.96%
    		69,477
    		10,798
    		15.54%
    		41,798
    		3,924
    		9.39%
    September 202593,0748,7809.43%69,76818,93827.14%36,3983,66310.06%
    May 202597,03414,23214.67%72,06915,50221.51%38,0295,02813.22%
    January 20251,08,18715,33214.17%80,36817,81322.16%48,2616,78114.05%
    September 202469,22710,50515.17%50,7608,11715.99%23,4821,3305.66%
    May 2024111,77431,97827.15%71,14513,00818.28%59,95611,04118.42%
    November 20231,17,30419,68616.78%93,63817,95719.18%53,45952049.73%
    May 20231007811910318.95%819561920823.44%39195401410.24%
    November 2022 Intermediate1002652124421.19%792921938024.44%37428475912.72%
    July 2021 603351756329.11454231008222.220668216910.49
    July 2021 INT. (IPC)88733854.3426413795730.133798250.66

    January 2021

    26496 

    3430

    24.89

    		27611515418.671204611849.83
    January 2021
    INT. (IPC)    		82154205.111980715757.953749140.37

    November 2020

    64243

    16473

    25.64

    		43134942521.8528644489517.09

    November 2020
    INT. (IPC)

    9608

    1129

    11.75

    		21119319215.114094741.81

    November 2019

    69886

    15719

    22.49

    		45449812217.8731856457814.37

    November 2019
    INT. (IPC)

    30571

    3695

    12.09

    		544891095220.1010678164 1.54
    Read More
    CA Inter Exam Jan 2026: Result (Out), Toppers and Pass Percentage (Released)
    CA Inter Exam Jan 2026: Result (Out), Toppers and Pass Percentage (Released)

    CA Intermediate Exam 2026 Highlights

    Full Exam Name
    CA Intermediate Exam
    Conducting Body
    The Institute of Chartered Accountants of India
    Frequency Of Conduct
    Twice a year
    Exam Level
    National Level Exam
    Languages
    English
    Mode Of Application
    online
    Application Fee
    Online : 18000
    Mode Of Exam
    offline
    Exam Duration
    3 Hours

    CA Intermediate Exam Important Dates

    CA Intermediate Exam (session 2026)

    CA Intermediate Exam 2026 Admit Card

    The Institute of Chartered Accountants of India (ICAI) will issue the CA Inter May 2026 admit card around 15-20 days before the exam date. Registered candidates can download their hall tickets from the official ICAI e-Services Portal. The admit card of CA Intermediate is an important document. All candidates must download a copy of the CA Inter admit card for the May 2026 session before appearing in the exam. Going to the exam centre without an admit card may lead to disqualification. Complete exam-related instructions are mentioned in the CA May 2026 Intermediate admit card. Candidates must read them before heading for the exam.

    How to Download the CA Intermediate Admit Card?

    • Visit the ICAI official website - icaiexam.icai.org
    • Go to “Login/Registration” tab
    • Enter with your CA Intermediate login credentials
    • Click on the option view admit card
    • Verify your details mentioned on CA Intermediate admit card
    • Download the admit card 

    Details mentioned on the CA Intermediate Admit card

    • Candidate’s name and address
    • Photograph and signature of the candidate
    • Candidate’s registration number
    • Exam centre details
    • Reporting time
    • Module/ Papers
    • Exam day instructions

    CA Intermediate Exam 2026 Eligibility Criteria

    Eligibility criteria refer to the minimum set of requirements to be fulfilled by candidates before registering for the course. The ICAI prescribes the official CA Intermediate course eligibility criteria. Complete information related to the qualifying marks, age limit and related is mentioned under the eligibility criteria.  Following candidates can register for the CA Intermediate course-

    • Candidates who have cleared the CA Foundation.
    • Candidates who have passed graduation or post-graduation in Commerce stream, securing a minimum of 55% marks in aggregate or its equivalent grade
    • Candidates who are in their final year of graduation can also register for the CA Intermediate course on a provisional basis
    Background wave

    CA Intermediate Exam 2026 Application Process

    The CA Intermediate May 2026 exam form window has opened on March 3, 2026. The last date to fill the CA Inter May exam form 2026 without a late fee is March 16, and March 19, 2026 with a late fee of Rs. 600. Candidates can fill the exam form for CA Intermediate in online mode in the official portal of ICAI. Candidates can register for the CA Intermediate exam through two routes - (i) after clearing CA Foundation exam, (ii) direct entry route.

    Direct Entry Route is open for -

    • Candidates who have completed graduation/ post-graduation in commerce with a minimum of 55% marks (for other graduates 60%) can register for the CA Intermediate exam
    • Candidates who have passed the intermediate level of the Institute of Company Secretaries of India and Institute of Cost Accountants of India

    Note- Since the CA Intermediate exam is conducted twice a year the registration process continues throughout the year. However, candidates who wish to appear for the exam must register with the Board of Studies at least 8 months before the start of the exam.

    After registration and completion of the required study period, candidates are required to apply online and complete the CA Inter exam form. 

    CA Intermediate Exam Form process -

    • Step 1- Go to the official website - icai.org
    • Step 2- Click on the link "e-services"
    • Step 3- Select student services from the drop-down menu
    • Step 4- Click on CA Intermediate form
    • Step 5- Fill the CA Intermediate application form
    • Step 6- Upload the required documents
    • Step 7- Make an online payment 
    • Step 8- Save the receipt for future reference

    CA Intermediate Registration Fees

    Fee DetailsBoth GroupsGroup I/II
    Registration fee15000*11000*
    Students' activities fee20002000
    Others1000
    Total1800013000

    *Students belonging from newly formed Union Territories are given concession. 


    CA Intermediate Exam Form Fee

    ParticularsExam CityCA Intermediate Exam Fees

    Both groups of CA intermediate exam

    Indian cities

    Rs 2700

    Kathmandu

    Rs 3400

    Overseas exam centres

    USD 500

    Either group I or group II of CA intermediate

    Indian cities

    Rs 1500

    Nepal/ Bhutan

    Rs 2200

    Other overseas exam centres

    USD 325


    CA Intermediate 2026 Exam Centres

    ICAI officially releases the list of CA Intermediate exam centres at the time of the registration process. The CA Inter 2026 exams are conducted in 290 cities in India and 8 cities abroad.

    Certificate Courses Offered by ICAI

    Download this e-book to know more about the certificate courses.

    Download Now

    Documents Required at Exam CA Intermediate Exam 2026

    CA Intermediate Exam 2026

    Hard copy of CA Intermediate admit card, Government ID Proof such as Aadhaar card/ pan card/ voter ID card.

    CA Intermediate Exam 2026 Exam Pattern

    The Institute of Chartered Accountants of India (ICAI) prescribes the official exam pattern for the CA Intermediate exams 2026. Complete information related to the time duration, number of questions asked, difficulty level, modules, number of papers, mode of the exam can be found in the exam pattern.

    CA Intermediate Exam Pattern 2026

    ParticularsDetails

    Mode of exam

    Offline

    Frequency (Thrice a year)

    • January

    • May 

    • September

    Level of CA Intermediate exam

    National-level exam

    Paper(s)

    Intermediate - 6 papers (ICAI New Scheme)

    Duration of the question papers

    3 hours

    Type of questions asked

    Subjective and Objective type

    Negative markingNo


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    CA Intermediate Exam 2026 Syllabus

    CA Intermediate Exam CA Intermediate Exam Syllabus

    Accounting: Unit 01


    Process of formulation of accounting standards
    • Including Ind ASs (IFRS converged standards) and IFRSs; convergence vs. adoption; objective and concepts of carve outs

    Accounting: Unit 02


    Framework for preparation and presentation of financial statements (as per accounting standards)

      Accounting: Unit 03


      Applications of accounting standards
      • AS 1: Disclosure of accounting policies, AS 2 : Valuation of inventories, AS 3 : Cash flow statements, AS 4 : Contingencies and events occurring after the balance sheet date
      • AS 5 : Net profit or loss for the period, prior period items and changes in accounting policies, AS 10: Property, plant, and equipment, AS 11: The effects of changes in foreign exchange rates, AS 12: Accounting for government grants
      • AS 13: Accounting for investments, AS 16: Borrowing costs, AS 17: Segment reporting, AS 22: Accounting for taxes on income

      Accounting: Unit 04


      Company accounts
      • Preparation of financial statements-statement of profit and loss, balance sheet and cash flow statement; managerial remuneration; accounting for tax: Concept of deferred tax asset and deferred tax liability in line with AS 22 ''accounting for taxes''
      • Profit (loss) prior to incorporation; accounting for bonus issue and right issue; redemption of preference shares; redemption of debentures

      Accounting: Unit 05


      Accounting for special transactions
      • Investment; insurance claims for loss of stock and loss of profit; hire-purchase and instalment sale transactions

      Accounting: Unit 06


      Special type of accounting
      • Departmental accounting; accounting for branches including foreign branches; accounts from incomplete records

      Accounting: Unit 07


      Dissolution of partnership firms
      • including piecemeal distribution of assets; amalgamation of partnership firms; conversion of partnership firm into a company and sale to a company; issues related to accounting in limited liability partnership

      Corporate and other laws (company law): Unit 01


      The companies act, 2013-sections 1 to 148
      • 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, management and administration

      Corporate and other laws (company law): Unit 02


      The companies act, 2013-sections 1 to 149
      • Declaration and payment of dividend, accounts of companies, audit and auditors

      Corporate and other laws (other laws): Unit 01


      The Indian contract act, 1872 (specific contracts covered from section 123 onwards)
      • Contract of indemnity and guarantee, bailment, pledge, agency

      Corporate and other laws (other laws): Unit 02


      The negotiable instruments act, 1881
      • Meaning of negotiable instruments, characteristics, classification of instruments, different provisions relating to negotiation, negotiability, assignability, right and obligation of parties, presentment of instruments, rules of compensation

      Corporate and other laws (other laws): Unit 03


      The general clauses act, 1897
      • Important definitions, extent and applicability, general rules of construction, powers and functionaries, provisions as to orders, rules, etc made under enactments, miscellaneous

      Corporate and other laws (other laws): Unit 04


      Interpretation of statutes
      • Rules of interpretation of statutes, aids to interpretation, rules of interpretation/ construction of deeds and documents

      Cost and management accounting: Unit 01


      Overview of cost and management accounting
      • Introduction to cost and management accounting: (a) Objectives and scope of cost and management accounting, (b) the users of cost and management accounting information, functions of management accounting
      • Introduction to cost and management accounting: (c) Role of cost accounting department in an organisation and its relation with other departments, (d) installation of costing system, (e) relationship of cost accounting, financial accounting
      • Introduction to cost and management accounting: (e) Relationship of management accounting and financial management, (f) cost terms and concepts, (g) cost reduction and cost control, (h) elements of costs, (i) cost behavior pattern
      • Introduction to cost and management accounting: (i) Separating the components of fixed, variable semi variable, and step costs, (j) methods of costing, techniques of costing, (k) cost accounting with use of information technology
      • Elements of cost and preparation of cost sheets: (a) Functional classification and ascertainment of cost, (b) preparation of cost sheets for manufacturing sector and for service sector

      Cost and management accounting: Unit 02


      Ascertainment of cost and cost accounting system
      • Material cost: (a) Procurement procedures-store procedures and documentation in respect of receipts and issue of stock, stock verification, (b) valuation of material receipts, (c) inventory control-techniques of fixing level of stocks-minimum, maximum
      • Material cost: (c) Inventory control-techniques of fixing level of stocks-reorder point, safety stock, determination of optimum stock level, determination of optimum order quantity-economic order quantity (EOQ)
      • Material cost: (c) Inventory control-techniques of inventory control-ABC analysis, fast, slow moving and non moving (FSN), high, medium, low (HML), vital, essential, desirable (VED)
      • Material cost: (c) Inventory control-techniques of inventory control-just-in-time (JIT)-stock taking and perpetual inventory system, use of control ratios, (d) inventory accounting
      • Employee cost: (a) Attendance and payroll procedures-elements of wages-basic pay, dearness allowance, overtime, bonus, holiday and leave wages, allowances and perquisites, (b) employee cost control
      • Employee cost: (c) Employee turnover-methods of calculating employee turnover, causes of employee turnover, effects of employee turnover, (d) utilisation of human resource, direct and indirect employee cost, charging of employee cost
      • Employee cost: (d) Identifying employee hours with work orders or batches or capital jobs, (e) Remuneration systems and incentive schemes-premium bonus method (Halsey plan and Rowan plan)
      • Overheads: (a) Functional analysis-factory, administration, selling, distribution, research, and development, (b) behavioral analysis-fixed, variable, and semi-variable, (c) allocation and apportionment of overheads using absorption costing method
      • Overheads: (d) Factory overheads-primary and secondary distribution, (e) administration overheads- method of allocation to cost centres or products, (f) selling and distribution overheads-analysis and absorption of the expenses in products/ customers
      • Overheads: (f) Selling and distribution overheads-impact of marketing strategies, cost effectiveness of various methods of sales promotion, (g) Treatment of research and development cost in cost accounting
      • Concepts of activity based costing (ABC)
      • Recording and accounting of costs: (a) Non-integrated cost accounting system-ledger under non-integral system, (b) integrated (cost and financial) accounting system-ledgers under integral system
      • Recording and accounting of costs: (c) Difference between the non-integrated and integrated accounting system, (d) reconciliation of profit as per cost and financial accounts (under non-integrated accounting system)

      Cost and management accounting: Unit 03


      Methods of costing
      • Single output/ unit costing
      • Job costing: Job cost cards and databases, collecting direct costs of each job, attributing overheads to jobs, application of job costing
      • Batch costing: Determination of optimum batch quantity, ascertainment of cost for a batch, preparation of batch cost sheet, treatment of spoiled and defective work
      • Contract costing: (a) Ascertainment of cost of a contract, progress payment, retention money, escalation clause, cost plus contract, value of work certified, cost of work not certified. b) Determination value of work certified, cost of work not certified
      • Contract costing: (b) Notional or estimated profit from a contact
      • Process/ operation costing: (a) Process cost recording, process loss, abnormal gains and losses, equivalent units of production, inter-process profit, valuation of work in process, (b) joint products-apportionment of joint costs
      • Process/ operation costing: (b) Joint products-methods of apportioning joint cost over joint products, (c) by-products-methods of apportioning joint costs over by-products, treatment of by-product cost
      • Costing of service sectors: (a) Determination of costs and prices of services

      Cost and management accounting: Unit 04


      Cost control and analysis
      • Standard costing: (a) Setting up of standards, types of standards, standard costing as method of performance measurement, (b) calculation and reconciliation of cost variances-material cost variance, employee cost variance
      • Standard costing: (b) Calculation and reconciliation of cost variances-variable overheads variance and fixed overhead variance
      • Marginal costing: (a) Basic concepts of marginal costing, contribution margin, break-even analysis, break-even and profit volume charts, contribution to sales ratio, margin of safety, angle of incidence, cost-volume-profit analysis (CVP)
      • Marginal costing: (a) Multi-product break-even analysis, consideration of limiting factor (key factor), (b) determination of cost of a product/ service under marginal costing method, determination of cost of finished goods, work-in-progress
      • Marginal costing: (c) Comparison of marginal costing with absorption costing method- reconciliation of profit under the both methods, (d) short term decision making using the above concepts (basic/ fundamental level)
      • Budget and budgetary control: (a) Meaning of budget, essentials of budget, budget manual, budget setting process, preparation of budget and monitoring procedures, (b) the use of budget in planning and control
      • Budget and budgetary control: (c) Flexible budget, preparation of functional budget for operating and non-operating functions, cash budget, master budget, (d) introduction to principal/ key budget factor, zero based budgeting (ZBB), performance budget
      • Budget and budgetary control: (d) Control ratios and budget variances

      Taxation (income tax law): Unit 01


      Basic concepts
      • Income-tax law: An introduction, important definitions in the income-tax act, 1961, concept of previous year and assessment year, basis of charge and rates of tax

      Taxation (income tax law): Unit 02


      Residential status and scope of total income
      • Residential status, scope of total income

      Taxation (income tax law): Unit 03


      Incomes which do not form part of total income (other than charitable trusts and institutions, political parties and electoral trusts)
      • Incomes not included in total income, tax holiday for newly established units in special economic zones

      Taxation (income tax law): Unit 04


      Heads of income and the provisions governing computation of income under different heads
      • Salaries, income from house property, profits and gains of business or profession, capital gains, income from other sources

      Taxation (income tax law): Unit 05


      Income of other persons included in assessee's total income
      • Clubbing of income: An introduction, transfer of income without transfer of assets, income arising from revocable transfer of assets, clubbing of income of income arising to spouse, minor child and son’s wife in certain cases
      • Conversion of self-acquired property into property of HUF

      Taxation (income tax law): Unit 06


      Aggregation of income; set-off, or carry forward and set-off of losses
      • Aggregation of income, concept of set-off and carry forward and set-off of losses, provisions governing set-off and carry forward and set-off of losses under different heads of income, order of set-off of losses

      Taxation (income tax law): Unit 07


      Deductions from gross total income
      • General provisions, deductions in respect of certain payments, specific deductions in respect of certain income, deductions in respect of other income, other deductions

      Taxation (income tax law): Unit 08


      Computation of total income and tax liability of individuals
      • Income to be considered while computing total income of individuals, procedure for computation of total income and tax liability of individuals

      Taxation (income tax law): Unit 09


      Advance tax, tax deduction at source and introduction to tax collection at source
      • Introduction, direct payment, provisions concerning deduction of tax at source, advance payment of tax, interest for defaults in payment of advance tax and deferment of advance tax, tax collection at source-basic concept
      • Tax deduction and collection account number

      Taxation (income tax law): Unit 10


      Provisions for filing return of income and self-assessment
      • Return of income, compulsory filing of return of income, fee and Interest for default in furnishing return of income, return of loss, provisions relating to belated return, revised return etc, permanent account number
      • Persons authorized to verify return of income, self-assessment

      Taxation (indirect taxes): Unit 01


      Concept of indirect taxes
      • Concept and features of indirect taxes, principal indirect taxes

      Taxation (indirect taxes): Unit 02


      Goods and services tax (GST) laws
      • GST laws: An introduction including constitutional aspects, levy and collection of CGST and IGST: (a) Application of CGST/ IGST law, (b) concept of supply including composite and mixed supplies, (c) charge of tax including reverse charge
      • Levy and collection of CGST and IGST: (d) exemption from tax, (e) composition levy, basic concepts of time and value of supply, input tax credit, computation of GST liability, registration, tax invoice; credit and debit notes; electronic way bill, returns
      • Payment of tax

      Advanced accounting: Unit 01


      Application of accounting standards
      • AS 7: Construction contracts, AS 9: Revenue recognition, AS 14: Accounting for amalgamations, AS 18: Related party disclosures, AS 19: Leases, AS 20: Earnings per share, AS 24: Discontinuing operations, AS 26: Intangible assets, AS 29: Provisions
      • AS 29: Contingent liabilities, and contingent assets

      Advanced accounting: Unit 02


      Application of guidance notes issued by the ICAI on specified accounting aspects

        Advanced accounting: Unit 03


        Special aspects of company accounts
        • Accounting for employee stock option plan; buy back of securities; equity shares with differential rights; underwriting of shares and debentures

        Advanced accounting: Unit 04


        Reorganization of companies
        • Accounting for amalgamation (excluding intercompany holding) and reconstruction; accounting involved in liquidation of companies

        Advanced accounting: Unit 05


        Financial reporting of banking, financial services, and insurance (BFSI)
        • Insurance companies; banking companies; non-banking financial companies; mutual funds and regulatory requirements thereof

        Advanced accounting: Unit 06


        Valuation of goodwill

          Advanced accounting: Unit 07


          Consolidated financial statements
          • Concept of consolidation and simple problems on consolidated financial statements with single subsidiary
          • Financial statements with single subsidiary (excluding problems involving acquisition off interest in subsidiary at different dates; different reporting dates; disposal of a subsidiary and foreign subsidiaries)

          Auditing and assurance: Unit 01


          Nature, objective, and scope of audit
          • Auditing concepts: Nature, objective, and scope of audit; relationship of auditing with other disciplines; standard setting process: Overview, standard-setting process
          • Standard setting process: Role of International Auditing and Assurance Standards Board (IAASB) and Auditing and Assurance Standards Board (AASB); standards on auditing, guidance note(s) issued by the ICAI; engagement standards: Qualities of auditor
          • Engagement standards: Elements of system of quality control (SQC 1 quality control for firms that perform audits and reviews of historical financial information, and other assurance and related services engagements)
          • Engagement standards: Ethical requirements relating to an audit of financial statements; inherent limitations of an audit (SA 200 overall objectives of the independent auditor and the conduct of an audit in accordance with standards on auditing)
          • Engagement standards: Preconditions for an audit; audit engagement; agreement on audit engagement terms; terms of engagement in recurring audits (SA 210 agreeing the terms of audit engagements); leadership responsibilities for quality on audits
          • Engagement standards: Concept of auditor’s independence; threats to independence; acceptance and continuance of client relationships and audit engagements (SA 220 quality control for an audit of financial statements)

          Auditing and assurance: Unit 02


          Audit strategy, audit planning and audit programme
          • Audit strategy; audit planning (SA 300); audit programme; development of audit plan and programme, control of quality of audit work-delegation and supervision of audit work; materiality and audit plan; revision of materiality; documenting the materiality
          • Performance materiality (SA 320 materiality in planning and performing an audit)

          Auditing and assurance: Unit 03


          Audit documentation and audit evidence
          • Concept of audit documentation; nature and purpose of audit documentation; form, content and extent of audit documentation; completion memorandum; ownership and custody of audit documentation (SA 230 audit documentation)
          • Audit procedures for obtaining audit evidence; sources of evidence; relevance and reliability of audit evidence; sufficient appropriate audit evidence, evaluation of audit evidence (SA 500 audit evidence); written representations as audit evidence
          • Objective of auditor regarding written representation; management from whom written representations may be requested; written representations about management’s responsibilities (SA 580 written representations)
          • Obtaining evidence of existence of inventory; audit procedure to identify litigation and claims (SA 501 audit evidence-specific considerations for selected items); external confirmation procedures
          • Management's refusal to allow the auditor to send a confirmation request; negative confirmations (SA 505 external confirmations); audit evidence about opening balances; accounting policies relating to opening balances
          • Reporting with regard to opening balances (SA 510 initial audit engagements-opening balances); meaning of related party; nature of related party relationships and transactions
          • Understanding the entity's related party relationships and transactions (SA 550 related parties); meaning of subsequent events; auditor's obligations in different situations of subsequent events (SA 560 subsequent events)
          • Responsibilities of the auditor with regard to going concern assumption; objectives of the auditor regarding going concern; events or conditions that may cast doubt about going concern assumption
          • Audit procedures when events or conditions are identified (SA 570 going concern)

          Auditing and assurance: Unit 04


          Risk assessment and internal control
          • Audit risk, identifying and assessing the risk of material misstatement, risk assessment procedures; understanding the entity and its environment; internal control, documenting the risks; evaluation of internal control system; testing of internal control
          • Internal control and IT environment (SA 315 identifying and assessing the risks of material misstatement through understanding the entity and its environment); materiality and audit risk (SA 320 materiality in planning and performing an audit)
          • Internal audit, basics of standards on internal audit (SIAs) issued by the ICAI; basics of internal financial control and reporting requirements; distinction between internal financial control and internal control over financial reporting

          Auditing and assurance: Unit 05


          Fraud and responsibilities of the auditor in this regard
          • Responsibility for the prevention and detection of fraud; fraud risk factors; risks of material misstatement due to fraud; communication of fraud (SA 240 the auditor’s responsibilities relating to fraud in an audit of financial statements)
          • Provisions of the companies act 2013 relating to fraud and rules there under including reporting requirements under CARO

          Auditing and assurance: Unit 06


          Audit in an automated environment
          • Key features, impact of IT related risks, impact on controls, internal financial controls as per regulatory requirements, types of controls, audit approach, understanding and documenting automated environment, testing methods, data analytics for audit
          • Assessing and reporting audit findings

          Auditing and assurance: Unit 07


          Audit sampling
          • Meaning of audit sampling; designing an audit sample; types of sampling; sample size and selection of items for testing; sample selection method (SA 530 audit sampling)

          Auditing and assurance: Unit 08


          Analytical procedure
          • Meaning, nature, purpose, and timing of analytical procedures; substantive analytical procedures, designing and performing analytical procedures prior to audit; investigating the results of analytical procedures (SA 520 analytical procedures)

          Auditing and assurance: Unit 09


          Audit of items of financial statements
          • Audit of sale of products and services; audit of interest income, rental income, dividend income, net gain/ loss on sale of investments ,etc
          • Audit of purchases, employee benefits expenses, depreciation, interest expense, expenditure on power and fuel, rent, repair to building, repair to machinery, insurance, taxes, travelling expenses, miscellaneous expenses, etc
          • Audit of share capital, reserve and surplus, long term borrowings, trade payables, provisions, short term borrowings and other current liabilities
          • Audit of land, buildings, plant and equipment, furniture and fixtures, vehicles, office equipments, goodwill, brand/ trademarks, computer software, etc
          • Audit of loan and advances, trade receivable, inventories, cash and cash equivalent, other current assets
          • Audit of contingent liabilities

          Auditing and assurance: Unit 10


          The company audit
          • Eligibility, qualifications, and disqualifications of auditors; appointment of auditors; removal of auditors; remuneration of auditors; powers and duties of auditors; branch audit; joint audit
          • Reporting requirements under the companies act, 2013 including CARO; other important provisions under the companies act, 2013 relating to audit and auditors and rules made there under

          Auditing and assurance: Unit 11


          Audit report
          • Forming an opinion on the financial statements; auditor's report-basic elements (SA 700 forming an opinion and reporting on financial statements); types of modified opinion
          • Circumstances when a modification to the auditor’s opinion is required (SA 705 modification to the opinion in the independent auditor’s report)
          • Qualification, disclaimer, adverse opinion (SA 706 emphasis of matter paragraphs and other matter paragraphs in the independent, auditor’s report); nature of comparative information; corresponding figure
          • Comparative financial statements (SA 710 comparative information-corresponding figures and comparative financial statements)

          Auditing and assurance: Unit 12


          Audit of banks
          • Understanding of accounting system in banks, audit approach, audit of revenue items, special consideration in bank audit with emphasis on advances and NPAS

          Auditing and assurance: Unit 13


          Audit of different types of entities
          • Appointment of auditor, audit procedure
          • Audit report in respect of different category of entities mentioned below: Government; local bodies and not-for-profit organizations; partnership firms, audit of different type of undertakings, that is, educational institutions, hotels, clubs
          • Audit report in respect of different category of entities mentioned below: Hospitals basics of limited liability partnerships (LLPs) audit and co-operative societies audit

          Enterprise information systems and strategic management (enterprise information systems): Unit 01


          Automated business processes
          • Introduction to enterprise business processes, benefits, risks and controls; diagrammatic representation of business processes using flowcharts; risks and controls for specific business processes: Procure to pay (P2P), order to cash, inventory cycle
          • Risks and controls for specific business processes: Hire to retire, supply chain management, fixed assets etc
          • Applicable regulatory and compliance requirements including computer related offences, privacy, cyber-crime, sensitive personal data information of information technology act, 2000

          Enterprise information systems and strategic management (enterprise information systems): Unit 02


          Financial and accounting systems
          • Integrated (ERP) and non-integrated systems with related risks and controls; business process modules and their integration with financial and accounting systems
          • Reporting systems and MIS, data analytics and business intelligence, business reporting and fundamentals of XBRL (extensible business reporting language)
          • Applicable regulatory and compliance requirements

          Enterprise information systems and strategic management (enterprise information systems): Unit 03


          Information systems and its components
          • Components of automated information systems: Application systems, database, network and operating system with related risks and controls
          • Mapping of organization structure with segregation of duties in information systems

          Enterprise information systems and strategic management (enterprise information systems): Unit 04


          E-commerce, M-commerce, and emerging technologies
          • Components and architecture of E-commerce and M-commerce with related risks and controls, business process flow with its related risks and controls, applicable regulatory and compliance requirements
          • Emerging technologies with its related risks and controls

          Enterprise information systems and strategic management (enterprise information systems): Unit 05


          Core banking systems
          • Components and architecture of CBS and related risks and controls, core modules of banking and business process flow and its related risks and controls, reporting systems and MIS, data analytics and business intelligence
          • Applicable regulatory and compliance requirements

          Enterprise information systems and strategic management (strategic management): Unit 01


          Introduction to strategic management
          • Business policy, meaning and nature of strategic management, business strategy, strategic levels in organizations, strategic management in government and not-for-profit organization

          Enterprise information systems and strategic management (strategic management): Unit 02


          Dynamics of competitive strategy
          • Competitive landscape, strategic analysis, industry and competitive analysis, core competence, competitive advantage, internal and external analysis, SWOT analysis, globalization

          Enterprise information systems and strategic management (strategic management): Unit 03


          Strategic management process
          • Strategic planning, strategic intent-vision, mission, and objectives, strategy formulation

          Enterprise information systems and strategic management (strategic management): Unit 04


          Corporate level strategies
          • Concepts and nature of corporate strategy, strategic alternatives at corporate level: Stability, growth/ expansion, business combinations-merger and acquisition, strategic alliances, retrenchment/ turnaround, combination

          Enterprise information systems and strategic management (strategic management): Unit 05


          Business level strategies
          • Competitive strategies at business level, Michael porter’s generic strategies, best-cost provider strategy

          Enterprise information systems and strategic management (strategic management): Unit 06


          Functional level strategies
          • Marketing strategy, financial strategy, operations strategy, human resource strategy, research and development

          Enterprise information systems and strategic management (strategic management): Unit 07


          Organisation and strategic leadership
          • Organisation structure, strategic business unit, strategic leadership, strategy supportive culture, entrepreneurship and intrapreneurship

          Enterprise information systems and strategic management (strategic management): Unit 08


          Strategy implementation and control
          • Strategy implementation, strategic change, strategic control, strategy audit, business process reengineering, benchmarking

          Financial management and economics for finance (financial management): Unit 01


          Financial management and financial analysis
          • Introduction to financial management function: (a) Objective and scope of financial management, (b) role and purpose, (c) financial management environment, (d) functions of finance executives in an organization, (e) financial distress and insolvency
          • Financial analysis through ratios: (a) Users of the financial analysis, (b) sources of financial data for analysis, (c) calculation and interpretation of ratios: Analysing liquidity, analysing leverage, analysing solvency, analysing efficiency/ activity
          • Financial analysis through ratios: (c) Calculation and interpretation of ratios-analysing profitability, (d) limitations of ratio analysis

          Financial management and economics for finance (financial management): Unit 02


          Financing Decisions
          • Sources of finance: (a) Different sources of finance, characteristics of different types of long term debt and equity finance, method of raising long term finance, (b) different sources of short term finance, (c) internal fund as a source of finance
          • Sources of finance: (d) International sources of finance, (e) other sources of finance-sale and lease back, convertible debt, venture capital, grants, etc
          • Lease financing: (a) Concept and classification, (b) significance and limitations of lease financing, (c) financial evaluation of leasing decision
          • Cost of capital: (a) Significance of cost of capital, (b) factors of cost of capital, (c) measurement of costs of individual components of capital, (d) weighted average cost of capital, (WACC), (e) marginal cost of capital, (f) effective interest rate
          • Capital structure decisions: (a) Significance of capital structure, (b) determinants of capital structure, (c) capital structure planning and designing, (d) designing of optimum capital structure
          • Capital structure decisions: (e) Theories of capital structure and value of the firm-relevancy and irrelevancy of capital structure, (f) EBIT-EPS analysis, breakeven-EBIT analysis. g) Under/ over capitalisation
          • Leverages: (a) Types of leverages-operating, financial, and combined, (b) analysis of leverages

          Financial management and economics for finance (financial management): Unit 03


          Capital investment and dividend decisions
          • Capital investment decisions: (a) Objective of capital investment decisions, (b) methods of investment appraisal: Payback period, discounted payback period, accounting rate of return (ARR), net present value (NPV)-the meaning of NPV
          • Capital investment decisions: (b) Methods of investment appraisal-net present value (NPV)-strengths and limitations of NPV method, the working capital adjustment in an NPV analysis, capital rationing, equivalent annual costs
          • Capital investment decisions: (b) Methods of investment appraisal-internal rate of return (IRR)-limitations of the IRR method, multiple IRRs, modified internal rate of return (MIRR)-definition and explanation of MIRR, the process for calculating MIRR
          • Capital investment decisions: (b) Methods of investment appraisal-modified internal rate of return (MIRR)-strengths of the MIRR approach. Profitability index
          • Adjustment of risk and uncertainty in capital budgeting decision: (a) Probability analysis, (b) certainty equivalent method, (c) risk adjusted discount rate, (d) scenario analysis, (e) sensitivity analysis
          • Dividend decisions: (a) Basics of dividends, (b) forms of dividend, (c) determinants of dividend, (d) relevancy and irrelevancy of dividend policies-traditional approach, Walter’s model, Gordon’s model, Modigliani, and Miller (MM) hypothesis

          Financial management and economics for finance (financial management): Unit 04


          Management of working capital
          • Management of working capital: (a) The management of working capital-liquidity and profitability, (b) the working capital financing decisions-primary and secondary sources of liquidity, (c) the working capital cycle (operating cycle)
          • Management of working capital: (c) Effectiveness of working capital based on its operating and cash conversion cycles, (d) assessment of working capital requirement, (e) management of accounts receivables (debtors)
          • Management of working capital: (f) Factoring and forfaiting, (g) management of accounts payables (creditors), (h) management of inventory, (i) management of cash, treasury management, (j) banking norms of working capital finance

          Financial management and economics for finance (economics for finance): Unit 01


          Determination of national income
          • Macro economic aggregates and measurement of national income, the Keynesian theory of determination of national income

          Financial management and economics for finance (economics for finance): Unit 02


          The money market
          • The concept of money demand: Important theories of demand for money, the concept of money supply, monetary policy

          Financial management and economics for finance (economics for finance): Unit 03


          Public finance
          • Fiscal functions: An overview
          • Market failure, government interventions to correct market failure, fiscal policy

          Financial management and economics for finance (economics for finance): Unit 04


          International trade
          • Theories of international trade, trade policy-the instruments of trade policy, trade negotiations, exchange rates and its economic effects, international capital movements: Foreign direct investment

          CA Intermediate Exam 2026 Preparation Tips

          To crack the CA Intermediate May 2026 exam, candidates can refer to the official study material provided by ICAI. If you still look for some additional preparation material, then along with it, go to the market. As it is filled with a number of books for CA Intermediate preparation. But first, figure out what you cannot find in the official study material and look for those books that can help you understand the basics related to those topics.

          The best books for CA Intermediate preparation will help you get hold of the topics which otherwise you would not have understood. Along with it, you can also solve sample papers/previous year question papers to do an in-depth analysis of the types of questions asked. 

          Preparation Tips For CA Intermediate exam 2026

          • Candidates should refer to the CA Intermediate new syllabus and exam pattern ahead of their preparation for the exam.

          • Candidates should have a proper study plan based on their strengths and weaknesses.

          • Candidates should practice the sample papers regularly to know the type of questions asked in the exam and get prepared for the exam accordingly

          CA Intermediate Exam 2026 Result

          The CA Intermediate January 2026 result has been released on March 8, 2026. The Institute of Chartered Accountants of India (ICAI) has announced the CA Inter result for Jan 2026 on their official website - icai.nic.in. Candidates can check their CA Intermediate result 2026 by logging into the examination portal, using their CA registration number and roll number. Along with the result, ICAI has also released the CA Inter toppers list and the CA Inter Sep 2025 pass percentage.

          Steps to check CA Intermediate 2026 result

          Step 1- Go to ICAI's official website 

          Step 2- Click on the option result

          Step 3- Select "Intermediate Jan 2026" from the available options

          Step 4- Enter your roll number and registration no. and captcha code

          Step 5- The result will appear on the screen

          Step 6- Download and take a printout for future reference

          Candidates who wish to receive their CA Intermediate result through SMS facility or email can check details here.

          Details mentioned in CA Intermediate Result Jan 2026

          • Name and roll number of the candidate
          • Marks obtained in Group I/ II/ both
          • Qualifying status of the candidate
          • A combined score of Group I/ II/ both

          Note - As per ICAI, candidates need to secure minimum 40% marks in each paper and an aggregate of 50% marks in all subjects to qualify for the next stage - CA final exam.

          CA Intermediate Pass Percentage 2025

          The pass percentage of CA Inter denotes the percentage of students who cleared the exam against the total number of students who appeared for the exam. The CA Inter 2025 pass percentage is released along with the results.

          CA Intermediate January 2026 Pass Percentage

          Group

          Candidates Appeared

          Candidates Passed

          Pass Percentage

          Group I

          105,526

          14,733

          13.96%

          Group II

          69,477

          10,798

          15.54%

          Both Groups

          41,798

          3,924

          9.39%

          CA Intermediate Pass Percentage Sep 2025

          Group (s)

          No. of candidates appeared

          No. of candidates passed

          		Pass percentage

          Group 1

          		93,0748,7809.43%

          Group 2

          		69,76818,93827.14%

          Both groups

          		36,3983,66310.06%

          CA Intermediate Pass Percentage May 2025

          Group (s)

          No. of candidates appeared

          No. of candidates passed

          		Pass percentage

          Group 1

          		970341423214.67%

          Group 2

          		720691550221.51%

          Both groups

          		38029502813.22%

          CA Intermediate January 2025 Pass Percentage

          Group(s)

          No. of Candidates Appeared

          No. of Candidates Passed

          Pass Percentage

          Group I

          1,08,187

          15,332

          14.17%

          Group II

          80,368

          17,813

          22.16%

          Both Groups

          48,261

          6,781

          14.05%

          General Information

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          7877966966

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          Frequently Asked Questions (FAQs)

          Q: When will CA Intermediate January 2026 exams be conducted?
          A:

          ICAI will conduct the CA Intermediate May 2026 exams on May 3, 5, 7, 9, 11, & 13, 2026.

          Q: Where can I register for CA Intermediate exam?
          A:

          You can register on the official website of ICAI under the e-services dashboard. Registration can be done post-qualifying CA Foundation exams or through the direct entry route.

          Q: I am in final year of graduation, but I want to register for CA Intermediate exam. Can I register?
          A:

          Yes, through the direct entry route, you can register yourself. Keep in mind the cutoff dates of registration. Also, through "Direct Entry Route", a student can appear in CA Intermediate only after the completion of 9 months of practical training.

          Q: What is the cutoff date to register for CA Intermediate exam?
          A:

          The registration deadlines for the CA Intermediate exam are as follows: For the September session , the last date is February 1; for the January session, it is May 1; and for the May session, the deadline is September 1.

          Q: Are there any restrictions on number of attempts in CA Intermediate exams?
          A:

          No, ICAI has not fixed any restrictions on the number of attempts one can give. However, candidates must note that they can give the exams only till their registration period is valid.

          Q: What is the validity of CA Intermediate exam registration?
          A:

          CA Intermediate registration is valid for 4 years and can be revalidated further by paying additional amount.

          Q: Is it difficult to pass CA Intermediate exam?
          A:

          Candidates can pass the CA Intermediate exam with right set of preparation strategy.

          Q: Do I need to qualify both groups of CA Intermediate exam to register for CA Final?
          A:

          Yes, in order to register for the next stage (CA Final) candidates have to qualify both the groups of CA Intermediate exam.

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          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

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          Pawni Goyal
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          Yes, you can get a scholarship for CA Intermediate if you qualify for certain programs. The ICAI itself offers merit-based and need-based scholarships to help students. You can also apply through the National Scholarship Portal if your family income fits the criteria. Many private organizations like the Sahu Jain

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