Which is Easier, Group 1 or Group 2 in CA Inter?

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The difficulty level of Group 1 vs. Group 2 in CA Intermediate varies depending on individual strengths and weaknesses. However, based on student feedback, pass rates, and subject complexity.

Here’s a comparative analysis.

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Difference Between Group 1 and Group 2 in CA Intermediate

The CA Intermediate exam is divided into two groups: Group 1 and Group 2. Each group consists of different subjects, with varying levels of complexity and practical application. Many students often wonder which group is easier, and the answer depends on multiple factors, including individual strengths, study patterns, and past exam trends.

CA Inter Group 1

Group 1 consists of three subjects that form the core foundation of accounting and law. These subjects are:

Advanced Accounting – This subject deals with in-depth accounting principles, standards, and their applications. It requires strong conceptual clarity and a good command of practical problem-solving.
Corporate & Other Laws – Covers company law, contracts, and business-related legal frameworks. It requires a balance of understanding theory and writing detailed answers.
Taxation – Includes both Direct Tax (Income Tax) and Indirect Tax (GST). This subject involves a mix of theory and numerical-based problem-solving.

CA Inter Group 2

Group 2 comprises three subjects that focus more on cost accounting, audit, and financial management. These subjects are:

Cost and Management Accounting – Focuses on cost concepts, process costing, standard costing, and decision-making aspects.
Auditing & Ethics – Covers audit principles, procedures, and professional ethics. Requires memorization and analytical skills.
Financial Management & Strategic Management – This subject involves financial analysis, risk management, capital budgeting, and strategy formulation.

What Recent Results Tell About CA Intermediate?

To determine which group is easier, analyzing past result trends is essential. The passing percentage of each group varies every attempt.

Historically, Group 1 has seen a lower passing percentage due to subjects like Advanced Accounting and Taxation, which require deep conceptual understanding and application-based knowledge.

On the other hand, Group 2 has a slightly better passing percentage due to its more structured syllabus, though subjects like Auditing and Financial Management can be challenging for many.

Read Also: Does CA Inter Attempts Matter?

Matrix of Last Results of CA Intermediate Group 1 and Group 2

Attempt	Group 1 Pass %	Group 2 Pass %
Jan 2025	14.17%	22.16%
Sep 2024	15.17%	15.99%
May 2024	27.15 %	18.42 %
Nov 2023	16.78%	19.18%
May 2023	18.95%	23.44%
Nov 2022	21.19%	24.44%
May 2022	13.30%	12.45%

From this data, we observe that Group 2 consistently has a higher pass percentage, indicating that more students find it manageable compared to Group 1.

Argument Based on Results Status

While the pass percentage suggests that Group 2 is slightly easier, it is important to remember that difficulty depends on the individual’s preparation strategy.

Group 1 demands a strong accounting base, while Group 2 requires analytical skills, costing techniques, and audit understanding. Students should assess their strengths before deciding which group to attempt first.

How You Can Prepare for CA Inter Group 1 or Group 2?

Your preparation should be aligned with your study habits, strengths, and availability of resources. Some key tips include:

Choose the Best Faculties – Opt for experienced teachers for conceptual clarity.
Time Management – Allocate sufficient time to each subject based on difficulty.
Mock Tests & Past Papers – Solve previous years’ question papers to understand the exam pattern.
Regular Revisions – Revisit concepts periodically to strengthen memory retention.
Balanced Approach – If you have difficulty with theoretical subjects, mix them with numerical subjects to maintain efficiency.

Best Faculties for CA Inter Group 1 & Group 2

Group 1:

Advanced Accounting: CA Rohit Sethi
Corporate & Other Laws: CA Harsh Gupta
Taxation: CA Vijender Aggarwal

Group 2:

Cost and Management Accounting: CA Ashish Kalra
Auditing & Ethics: CA Kapil Goyal
Financial Management & Strategic Management: CA Ashish Kalra

By analyzing past results, choosing the right faculty, and following a structured study plan, students can confidently decide which group to attempt first and achieve success in CA Intermediate.