CA Intermediate Course

The CA Intermediate (CA Inter) Course is the second and most crucial stage in the Chartered Accountancy journey. After clearing CA Foundation, CA Inter shapes you into a professional with in‑depth knowledge of Accounting, Taxation, Law, Costing, Audit, and Financial Management.

What is CA Intermediate (CA Inter)?

CA Intermediate is the second level of the CA course conducted by ICAI (Institute of Chartered Accountants of India). It builds strong conceptual and practical knowledge required for real‑world accounting, taxation, and auditing.

After clearing CA Inter, students become eligible for Articleship training, which is mandatory to become a Chartered Accountant.

Why CA Inter is a Game‑Changing Stage

CA Inter is where students truly step into the professional CA world.

Benefits of CA Inter

• Strong foundation in core commerce and finance subjects

• Eligibility to start Articleship training

• Increased confidence and professional maturity

• Multiple career opportunities even before CA Final

• High respect in corporate and professional fields

CA Inter Eligibility Criteria

Students can register for CA Inter through the following routes:

1. Through CA Foundation Route

• Must have cleared CA Foundation

• Must complete 8 months of study period

2. Through Direct Entry Route

• Commerce graduates/postgraduates with 55% marks

• Non‑commerce graduates/postgraduates with 60% marks

• Candidates who have passed Intermediate level of ICSI/ICMAI

CA Inter Registration Process

Step‑by‑Step Registration

1. Visit the ICAI Self Service Portal (SSP)

2. Login using student credentials

3. Select CA Intermediate Registration

4. Upload required documents

5. Pay registration fee

6. Receive confirmation and study material

📌 Registration Validity: 5 years

CA Inter Exam Pattern (New Scheme)

CA Inter examination consists of 6 papers, divided into 2 Groups.

Group‑wise Exam Structure

Passing Criteria

• 40% marks in each paper

• 50% aggregate in each group

CA Inter Syllabus – Detailed Subject‑wise Breakdown

Paper 1: Advanced Accounting

• Framework for Preparation of Financial Statements

• Partnership Accounts

• Company Accounts

• Accounting for Special Transactions

• Cash Flow Statements

Paper 2: Corporate & Other Laws

Part A: Company Law

• The Companies Act, 2013

• Incorporation of Companies

• Prospectus and Share Capital

• Management and Administration

Part B: Other Laws

• Indian Contract Act

• Negotiable Instruments Act

• General Clauses Act

Paper 3: Taxation

Part A: Income Tax

• Basic Concepts

• Heads of Income

• Computation of Total Income

• Deductions and Set‑off of Losses

Part B: GST (Goods and Services Tax)

• Supply under GST

• Registration

• Input Tax Credit

• Returns and Payment

Paper 4: Cost and Management Accounting

• Cost Concepts

• Material, Labour, and Overheads

• Costing Methods

• Marginal Costing

• Budgetary Control

Paper 5: Auditing and Ethics

• Nature and Scope of Auditing

• Audit Process

• Internal Control and Internal Audit

• Professional Ethics

Paper 6: Financial Management & Strategic Management

Part A: Financial Management

• Financial Planning

• Capital Budgeting

• Cost of Capital

• Working Capital Management

Part B: Strategic Management

• Business Environment

• Competitive Strategy

• Corporate Restructuring

CA Inter Exam Attempts & Frequency

CA Inter exams are conducted three times a year:

• January

• May

• September

Students can appear for both groups together or one group at a time.

Best Preparation Strategy for CA Inter

Smart Study Plan

• Build conceptual clarity, not memorization

• Study ICAI modules thoroughly

• Practice practical questions daily

• Solve RTPs, MTPs, and past papers

• Regular revision and mock exams

Ideal Study Time

• 8–10 months of focused preparation

• 7–8 hours of daily study recommended

Career Opportunities After CA Inter

After clearing CA Inter and starting Articleship, students can explore:

• Articleship in CA firms

• Accounts Executive

• Tax Consultant (Junior Level)

• Audit Assistant

• Finance Analyst (Entry Level)

CA Inter also builds a strong base for CA Final success.

Frequently Asked Questions (FAQs)

Q1. Is CA Inter tougher than CA Foundation?

Yes, CA Inter is more detailed and practical, but with discipline and the right strategy, it is completely manageable.

Q2. Can I do Articleship after clearing one group?

Yes, students can start Articleship after clearing both groups or as per ICAI guidelines under the current scheme.

Q3. Is coaching mandatory for CA Inter?

No, but professional guidance significantly improves understanding and exam performance.

Q4. What is the passing percentage of CA Inter?

The pass percentage generally ranges between 10% to 20%, making it one of the most challenging CA levels.

Q5. How many attempts are allowed for CA Inter?

There is no limit on attempts as long as registration is valid.