Single Group Vs Both Groups for CA Intermediate 2025/26 Exams
One of the most common questions that every CA Inter student faces, especially when appearing for the exams for the first time, is whether to attempt a single group or both groups together.
While there’s no single, definitive answer, attempting both groups together offers several unique benefits that can significantly impact your CA journey. Before diving into these benefits, let’s understand the CA Intermediate level in detail.
Getting into CA Intermediate
To be eligible for the CA Intermediate exams, you first need to clear the CA Foundation exams. After passing the foundation level, you can register for CA Intermediate, but you can only appear for the exams after completing a mandatory 8-month study period.
The CA Intermediate level comprises 6 subjects, which involve a mix of numerical problems and theoretical concepts. The subjects are divided into two groups:
CA Inter Group 1 Paper
| Paper | Marks | Question Type |
|---|---|---|
| 1: Advanced Accounting | 100 Marks | MCQs: 30 Marks, Descriptive: 70 Marks |
| 2: Corporate & Other Laws | 100 Marks | MCQs: 30 Marks, Descriptive: 70 Marks |
| 3: Taxation | 100 Marks | MCQs: 30 Marks, Descriptive: 70 Marks |
CA Inter Group 2 Paper
| Paper | Marks | Question Type |
|---|---|---|
| 4: Cost & Management Accounting (CMA) | 100 Marks | MCQs: 30 Marks, Descriptive: 70 Marks |
| 5: Auditing & Ethics | 100 Marks | MCQs: 30 Marks, Descriptive: 70 Marks |
| 6: Financial Management & Strategic Management (FM SM) | 100 Marks | MCQs: 30 Marks, Descriptive: 70 Marks |
Benefits of Attempting CA Inter Both Groups Together
Rank Opportunity
If you dream of seeing your name in the list of CA rankers, you must appear for both groups together. Ranks are only awarded to candidates who attempt and pass in both groups in a single attempt. If achieving a rank is one of your goals, attempting both groups together is the way forward.
Articleship
One of the most significant milestones in your CA journey is articleship, which provides hands-on practical exposure. You can only begin articleship after clearing both groups of CA Intermediate. By appearing for both groups together, you can start your articleship sooner, accelerating your path toward becoming a Chartered Accountant.
Set-Off Advantage
Attempting both groups together allows you to benefit from the set-off rule. This means that if you score well in one group but fall slightly short in the other, the excess marks from one group can be used to offset the shortfall in the other. This increases your chances of clearing the exam in a single attempt.
Read Also: CA Intermediate Course Fees May & Sep 2025
Should You Attempt CA Inter Both Groups?
While attempting both groups has clear benefits, it may not be suitable for everyone. Consider the following factors before making a decision:
Preparation Level
Attempting both groups requires a high level of preparation and time management. Ensure you have thoroughly covered the syllabus and practiced enough mock tests. Additionally, enrolling in CA Intermediate classes from a reputable institute that offers online or offline classes can greatly enhance your preparation by providing structured guidance and flexibility.
Almost a Year of Preparation
You will have approximately 11 months to prepare for the CA Intermediate examinations after completing your CA Foundation exams. Assuming you take your CA Foundation exams in January 2025 and pass successfully, you will be eligible to appear for the CA Intermediate exams in January 2026. This gives you nearly a year to prepare thoroughly, which is sufficient time to pass in both groups.
Time Availability
If you can dedicate sufficient time daily for studies, both groups can be manageable. However, if you have time constraints, focusing on one group might be a better option.
Confidence
Your confidence in understanding and retaining the syllabus plays a crucial role. If you feel confident about your preparation, you should consider appearing for both groups.
CA Inter Group 1 Classes (Online/Offline)
CA Inter Group 2 Classes (Online/Offline)
| CA Inter Group 2 | Classes Fee |
|---|---|
| Paper 4: CMA (Cost & Management Accounting) | ₹ 10500 |
| Paper 5: Auditing and Ethics | ₹ 8000 |
| Paper 6: FMSM (Financial Management & Strategic Management) | ₹ 10500 |
Read Also: Live vs Pendrive Lectures for CA Inter Costing: Which One Is Right for You?
Conclusion
There’s no one-size-fits-all answer to whether you should attempt a single group or both groups. However, understanding the benefits of attempting both groups, such as rank eligibility, articleship commencement, and set-off advantage, can help you make an informed decision.
If you are well-prepared and confident, appearing for both groups together can significantly improve your chances of clearing CA Intermediate efficiently and reaching the next milestone in your CA journey.
Comments (2)
What is the passing criteria if I am attempting a single group at a time ??….I have to get atleast 40 marks in all subjects with a aggregate of 150 ???
Yes, you are right. If you are attempting a single group, you need to score at least 40 marks in each subject and an aggregate of 50% in that group (which is 150 marks out of 300) to pass.