CA Inter, or CA Intermediate, is the second level of the Chartered Accountancy course conducted by the Institute of Chartered Accountants of India. It is an important step in the process of becoming a Chartered Accountant. CA Inter emphasizes developing a strong foundation in advanced accounting, taxation, auditing, and financial management. The exam will be held between 11 to 18 June 2025. In this article, we will discuss everything you need to know about CA Inter, including eligibility, fees, syllabus, exam pattern, and tips to prepare effectively.
CA Inter
CA Inter, or CA Intermediate, is essentially a professional examination devised to equip a student with fundamental knowledge in all fields of finance and accounting as applicable in financial reporting, corporate laws, taxation, auditing, and cost management, filling the chasm between a CA foundation level and applications of CA Final level.
CA Intermediate usually takes about 12 to 18 months, divided into two groups, consisting of four papers. The examinations are held in June and November/December. It is a vital stage because articleship training will be based on it, and it prepares the student with the deeper knowledge required to qualify for the CA Final.
Here is the structured exam schedule in a table format:
| Day & Date | FINAL (10:00 A.M. to 01:00 P.M. IST) | INTERMEDIATE (2:00 P.M. to 5:00 P.M. IST) |
|---|---|---|
| Wednesday, 11th June 2025 | Corporate and Economic Laws (P-13) | Business Laws and Ethics (P-05) |
| Thursday, 12th June 2025 | Cost and Management Audit (P-17) | Operations Management and Strategic Management (P-09) |
| Friday, 13th June 2025 | Strategic Financial Management (P-14) | Financial Accounting (P-06) |
| Saturday, 14th June 2025 | Corporate Financial Reporting (P-18) | Corporate Accounting and Auditing (P-10) |
| Sunday, 15th June 2025 | Direct Tax Laws and International Taxation (P-15) | Direct and Indirect Taxation (P-07) |
| Monday, 16th June 2025 | Indirect Tax Laws and Practice (P-19) | Financial Management and Business Data Analytics (P-11) |
| Tuesday, 17th June 2025 | Strategic Cost Management (P-16) | Cost Accounting (P-08) |
| Wednesday, 18th June 2025 | Electives (Any one of three Papers): (i) Strategic Performance Management and Business Valuation (P-20A) (ii) Risk Management in Banking and Insurance (P-20B) (iii) Entrepreneurship and Startup (P-20C) | Management Accounting (P-12) |
CA Inter Eligibility
To appear for CA Inter, one needs to satisfy the eligibility conditions as prescribed by ICAI. The criteria vary according to the mode through which one gets entry into the course:
CA Foundation Route: Candidates who qualify for the CA Foundation examination of the Institute of Chartered Accountants of India (ICAI) with an aggregate of 50% and above marks.
Direct Entry Route: The following candidates can directly get themselves registered for the CA Intermediate course:
- At least 55 percent marks in a commerce graduate/postgraduate degree.
- Non-commerce graduates or postgraduates with at least 60% marks.
- Intermediate Examination passed by the Institute of Company Secretaries of India (ICSI) or Intermediate Examination passed by the Institute of Cost Accountants of India (ICMAI).
CA Inter Fees
Students from the CA foundation route can register for either one group or the groups of the intermediate course. However, the students from the direct entry route must register for both groups simultaneously.
Candidates pursuing the Final Year of Graduation Course can also register for the Intermediate Course on a provisional basis. CA Inter Fees Structure is mentioned below:
| Particulars | Both Groups (₹) | Group I / II (₹) |
| Registration Fee | ₹15,000 | ₹11,000 |
| Student’s Activities Fee | ₹2,000 | ₹2,000 |
| Registration Fee as Articled Assistant | ₹1,000 | – |
| Total Fees | ₹18,000 | ₹13,000 |
The cost of Prospectus Rs. 200 is to be paid by direct entry students in addition to the above fees.
Candidates applying from newly formed Union Territories of Jammu, Kashmir, Ladakh, and North–East States need to pay only Rs 4500/– for both groups and Rs 3250/- for the single group if registered between 20th September 2019 and 31st March 2024. They are required to upload the following self-attested documents at the time of registration: (i) Domicile Certificate and (ii) Proof of Identity – Aadhaar Card / Passport / Voter ID.
CA Inter Syllabus
The CA Intermediate syllabus is designed to cover a wide array of topics that help in building a strong foundation in accounting, taxation, auditing, and management concepts. It has been divided into two groups with four subjects each. Group 1 consists of Accounting, Corporate and Other Laws, Cost and Management Accounting, and Taxation. Group 2 focuses on Financial Management, Auditing and Assurance, Enterprise Information Systems, and Indirect Tax Laws. The syllabus combines theoretical knowledge with practical applications, equipping students with the professional challenges of the Chartered Accountancy profession. Students can opt to attempt one group at a time or both together, according to their preparation.
| Groups | Subjects |
| Group 1 | Accounting |
| Corporate and Other Laws | |
| Cost and Management Accounting | |
| Taxation | |
| Group 2 | Financial Management |
| Auditing and Assurance | |
| Enterprise Information Systems | |
| Indirect Tax Laws |
CA Inter Exam Pattern
The CA Inter exam pattern is what helps to prepare effectively. The exam is pen-and-paper-based, and the duration is conducted in 8 papers. The two groups consist of 4 papers each. Every paper lasts 3 hours. Subjective as well as objective questions are given in the papers with marks between 1 to 8.
Every paper constitutes 100 marks, and the minimum mark needed is 40% for individual papers as well as an overall percentage aggregate of 50% with a group that will pass the entire course. And this would result in an excellent system of theory knowledge and practice also.
| Group | Paper | Marks |
| Group 1 | Accounting | 100 |
| Corporate and Other Laws | ||
| Cost and Management Accounting | ||
| Taxation | ||
| Group 2 | Advanced Accounting | |
| Auditing and Assurance | ||
| Enterprise Information Systems | ||
| Financial Management |
CA Inter Pass Percentage
- The CA Inter pass percentage is also pretty low due to the highly stringent evaluation of the exam.
- Generally, the pass percentage for each group is in the range of 20-30%, and thus it calls for proper preparation and a good understanding of concepts.
CA Inter FAQs
1. What is CA Inter?
CA Inter or Intermediate course is 2nd level of the Chartered Accountancy course which provides advanced training in accounting, taxation, and auditing.
2. What is the CA Inter exam pattern?
CA Inter Exam is divided into 8 papers under two groups, and all are 100 marks. And in each paper a student should secure at least 40%. Whereas in aggregate she/he needs to secure a minimum of 50%.
3. What is the CA Inter pass percentage?
Usually, the pass percentage for CA Inter is around 20-30% with difficulty being reasonable and achievable if prepared properly.
4. What does the CA Inter syllabus contain?
The CA Inter syllabus has 8 subjects that include Accounting, Taxation, Auditing, Corporate Laws, Cost Management, and Financial Management.
5. Does ICAI offer study material for CA Inter?
Yes, ICAI provides vast study material for CA Inter as part of the registration fee, covering all subjects and topics in detail.
