CA Intermediate · exam guide

How the CA Intermediate Exam Is Conducted

Checked against ICAI's official pages, as of 12 October 2026. Rules and fees change; confirm on the official site before you act.

A pen-and-paper exam at ICAI centres. Six 3-hour papers in two groups, each with 30 marks of MCQs and 70 marks of descriptive questions.

• Group I: Paper 1 Advanced Accounting, Paper 2 Corporate and Other Laws, Paper 3 Taxation (Section A Income-tax Law 50 marks, Section B GST 50 marks). Group II: Paper 4 Cost and Management Accounting, Paper 5 Auditing and Ethics, Paper 6 Financial Management and Strategic Management (50 marks each).
• Every paper is 3 hours, 2 PM to 5 PM IST, with 15 minutes of advance reading time from 1.45 PM.
• Since May 2024 each 100-mark paper has 30 marks of compulsory MCQs (1 or 2 marks each, four options, one correct, no choice, no reasoning needed) and 70 marks of descriptive questions.
• Papers 3 and 6 are answered in two separate answer books, one per section, but count as a single paper for passing, exemptions and certified copies.
• Candidates may choose English or Hindi as the answering medium for a whole group; there is no paper-wise choice.
• Only a battery-operated portable calculator with up to 6 functions, 12 digits and two memories is allowed. Scientific calculators are not allowed.
• Mobile phones and other electronic gadgets are not allowed; even possessing a switched-off phone counts as unfair means.
• Exams are held across India and at overseas centres in Dubai, Bahrain and Kathmandu (January 2027 list).