CA Inter Exam Jan 2026: Exam Date (Out), Past Year Question Paper, Mock Test

Upcoming Event

CA Intermediate Exam Exam Date:06 Jan' 26 - 06 Jan' 26

FAQs

Mirza Farhan BaigUpdated on Nov 20, 2025 04:59 PM

What’s New What's new

About CA Intermediate Exam 2026

The Institute of Chartered Accountants of India (ICAI) has announced the CA Inter Jan 2026 exam dates. The CA Intermediate January 2026 exams from January 6 to January 17, 2026. The exam will be conducted The CA Inter exam dates Jan 2026 are January 6, 8, 10, 12, 15, and 17, 2026. The exam is divided into two groups, with Group 1 exams scheduled on January 6, 8, and 10, 2026, and Group 2 exams on January 12, 15, and 17, 2026. Each exam will be held from 2:00 PM to 5:00 PM. There will be no examination on January 14, 2026, due to festivals like Makar Sankranti and Pongal.
The institute has opened the CA Intermediate exam form for the January 2026 session on November 3, 2025. The last date to fill the CA Inter Jan 2026 exam form without a late fee is November 16, and November 19, 2025, with a late fee of Rs. 600. Also, students seeking to change their examination city or medium for the CA Inter Jan 2026 exam can make corrections during the window from November 20 to 22, 2025. Earlier, ICAI had announced that the CA Inter exam will now 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.

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 Name	Marks
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

Exam	Group I			Group II			Both Groups
Term	Appeared	Passed	Percentage	Appeared	Passed	Percentage	Appeared	Passed	Percentage
September 2025	93,074	8,780	9.43%	69,768	18,938	27.14%	36,398	3,663	10.06%
May 2025	97,034	14,232	14.67%	72,069	15,502	21.51%	38,029	5,028	13.22%
January 2025	1,08,187	15,332	14.17%	80,368	17,813	22.16%	48,261	6,781	14.05%
September 2024	69,227	10,505	15.17%	50,760	8,117	15.99%	23,482	1,330	5.66%
May 2024	111,774	31,978	27.15%	71,145	13,008	18.28%	59,956	11,041	18.42%
November 2023	1,17,304	19,686	16.78%	93,638	17,957	19.18%	53,459	5204	9.73%
May 2023	100781	19103	18.95%	81956	19208	23.44%	39195	4014	10.24%
November 2022 Intermediate	100265	21244	21.19%	79292	19380	24.44%	37428	4759	12.72%
July 2021	60335	17563	29.11	45423	10082	22.2	20668	2169	10.49
July 2021 INT. (IPC)	8873	385	4.34	26413	7957	30.13	3798	25	0.66
January 2021	26496	3430	24.89	27611	5154	18.67	12046	1184	9.83
January 2021 INT. (IPC)	8215	420	5.11	19807	1575	7.95	3749	14	0.37
November 2020	64243	16473	25.64	43134	9425	21.85	28644	4895	17.09
November 2020 INT. (IPC)	9608	1129	11.75	21119	3192	15.11	4094	74	1.81
November 2019	69886	15719	22.49	45449	8122	17.87	31856	4578	14.37
November 2019 INT. (IPC)	30571	3695	12.09	54489	10952	20.10	10678	164	1.54

CA Inter Exam Jan 2026: Exam Date (Out), Past Year Question Paper, Mock Test

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 Jan 2026 admit card few days before the exam date. The admit card of CA Intermediate is an important document. All candidates must download a copy of the CA Inter admit card for the January 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 Jan 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

CA Intermediate Exam 2026 Application Process

The CA Intermediate Jan 2026 exam form window has opened from November 3, 2025. The last date to fill the CA Inter Jan exam form 2026 without a late fee was November 16, and November 19, 2025 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 Details	Both Groups	Group I/II
Registration fee	15000*	11000*
Students' activities fee	2000	2000
Others	1000
Total	18000	13000

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

CA Intermediate Exam Form Fee

Particulars	Exam City	CA 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

Particulars	Details
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 marking	No

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CA Intermediate Exam 2026 Syllabus

CA Intermediate Exam CA Intermediate Exam Syllabus

Accounting

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)

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)

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

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)

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)

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

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

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)

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)

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)

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)

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 Jan 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 is expected to be declared in March 2026. The Institute of Chartered Accountants of India (ICAI) will announce 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 Pass Percentage Sep 2025

Group (s)	No. of candidates appeared	No. of candidates passed	Pass percentage
Group 1	93,074	8,780	9.43%
Group 2	69,768	18,938	27.14%
Both groups	36,398	3,663	10.06%

CA Intermediate Pass Percentage May 2025

Group (s)	No. of candidates appeared	No. of candidates passed	Pass percentage
Group 1	97034	14232	14.67%
Group 2	72069	15502	21.51%
Both groups	38029	5028	13.22%

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%

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Frequently Asked Questions (FAQs)

Q: Where can I register for CA Intermediate exam?

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

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?

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?

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?

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

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

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

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: When will CA Intermediate January 2026 exams be conducted?

ICAI will conduct the CA Intermediate Jan 2026 exams on January 6, 8, 10, 12, 15, and 17, 2026

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On Question asked by student community

Have a question related to ?

Previous year question paper of ca inter

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

Read Complete Answer

Pawni Goyal

6 Dec'25

CA inter ke liye scholarship mil Sakti hai kya

Hello

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 Trust or HDFC Bank Parivartan, also support CA students. Some state governments provide financial aid for professional courses, too. These scholarships can really ease the burden of fees and study materials. Check which ones match your profile and apply early for the best chance.

Read Complete Answer

SEJAL JAIN

25 Oct'25

what is the exam pattern of of the CMA exam ? Is it discriptive or objective?

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

Read Complete Answer

Tanya Gupta

29 Jul'22

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ICAI CA admit card 2025 out for September Inter, Final exams; download at eservices.icai.org

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