CA Intermediate: Complete Guide 2025 Course, Eligibility, Exam Preparation

Introduction

If you are planning to pursue CA (Chartered Accountancy), then after clearing the CA Foundation, the next step is CA Intermediate. This blog will cover everything about CA Intermediate, including eligibility criteria, exam pattern, subjects, fees, passing criteria, and preparation strategy.

Let’s dive in!

CA Intermediate Eligibility Criteria

There are two ways to enter the CA Intermediate course:

1. Through CA Foundation

• You must clear the CA Foundation exam.
• CA Foundation exams are held thrice a year:
  • January
  • May
  • September
• If you pass CA Foundation, you can register for CA Intermediate.

2. Through Direct Entry Scheme

• If you are a Commerce Graduate with 55% or more in graduation/post-graduation, you can directly register for CA Intermediate.
• If you are from a non-commerce background, you need 60% or more in graduation/post-graduation.
• If you have completed the CS Executive or CMA Intermediate, you can also join CA Intermediate without giving the CA Foundation exam.

CA Intermediate Registration Fees

Particulars	Fees (INR)
Registration Fees	18,000
Exam Fees (Single Group)	1,500
Exam Fees (Both Groups)	2,700 (Discounted)

CA Intermediate Exam Structure

• The CA Intermediate exams are held thrice a year: January, May, and September.
• A minimum of 8 months of study period is required before appearing for the exams.
• The exam pattern includes both subjective and MCQs:
  • 70 marks – Subjective Questions
  • 30 marks – MCQs (No Negative Marking)

CA Intermediate Subjects & Group-wise Division

CA Intermediate consists of 6 subjects divided into 2 groups.

Group	Subjects	Marks
Group 1	1. Advanced Accounting	100
	2. Corporate and Other Laws	100
	3. Taxation (50 Marks – Income Tax & 50 Marks – GST)	100
Group 2	4. Cost and Management Accounting	100
	5. Auditing and Ethics	100
	6. Financial Management & Strategic Management (50 Marks each)	100

CA Intermediate Passing Criteria

Criteria	Requirement
Individual Subject Passing	Minimum 40% marks in each subject
Group Passing	Minimum 50% aggregate marks in a group
Overall Passing (Both Groups Together)	Minimum 300 marks out of 600

• If you appear for both groups together, you can set off marks between subjects, which increases your chances of passing.
• Exemption Rule: If you score 60+ in any subject, you get an exemption, and you don’t have to reappear for that subject in the next 3 attempts.
• Permanent Exemption: After 3 attempts, you can apply for a permanent exemption on the ICAI portal.

Set-Off Benefit (If Appearing for Both Groups)

Example	Group 1 Marks	Group 2 Marks	Total Marks	Result
Scenario 1	40, 40, 40	60, 60, 60	300	Pass
Scenario 2	45, 45, 45	55, 55, 55	300	Pass
Scenario 3 (Single Group)	40, 40, 40	–	120	Fail (Needs 150 Marks)

Preparation Strategy for CA Intermediate

Study Timeline (For Both Groups)

Phase	Duration	Activity
Phase 1	3.5 Months	Complete Group 1 Classes
Phase 2	3.5 Months	Complete Group 2 Classes
Phase 3	3 Months	Revision & Mock Tests

• If taking CA Inter Face-to-Face or Live Classes: Each group takes about 3.5 months to complete.
• If taking Recorded Lectures: You can complete each group in 2.5–3 months.
• Last 3 months should be dedicated to revision.

Related:

ICAI CA Intermediate MTP

ICAI CA Inter Last Year Question Papers & Suggested Answers

Recommended Study Plan

1. Start with Conceptual Clarity – Understand each subject’s fundamental concepts.
2. Regular Self-Study – Daily 10-12 hours of study is essential.
3. Mock Tests & Past Papers – Solve at least 4 full revisions before the exam.
4. Time Management – Devote 3 subjects at a time for efficient preparation.
5. Group-Wise Study Strategy:
   • First 3 months – Focus on Group 1.
   • Next 3 months – Focus on Group 2.
   • Final 3 months – Full revision & mock tests.

Key Advice for CA Intermediate Aspirants

• Avoid procrastination. Use your time wisely.
• Follow a structured plan. Stick to your study schedule.
• Practice as much as possible. Solve past papers & MCQs regularly.
• Take care of your health. Maintain a balanced routine with exercise & breaks.
• Stay motivated. Your journey will be challenging, but success is worth the effort!

Final Words

CA Intermediate is a crucial step in the CA journey, and proper planning & preparation will ensure your success. Whether you are entering through CA Foundation or the Direct Entry Scheme, the key is consistent effort, effective time management, and strategic revision.

If you have any doubts or need guidance, feel free to ask in the comments. If you found this blog helpful, share it with your friends preparing for CA Intermediate!

Wishing you all the best for your CA journey! ????