CA Intermediate · exam guide
CA Intermediate Rules and Regulations
Checked against ICAI's official pages, as of 12 October 2026. Rules and fees change; confirm on the official site before you act.
Beyond the exam, Intermediate students must complete ICITSS before starting the two-year articleship.
- Students must register for both groups, even if they plan to attempt one group at a time.
- Eight-month study period before the first day of the exam month.
- ICITSS (Integrated Course on Information Technology and Soft Skills) combines the Orientation Course and Information Technology Training, runs for four weeks, and must be completed before practical training begins.
- Practical training (articleship) can start after passing both groups of Intermediate and completing ICITSS. It lasts two years.
- Industrial training of 9 to 12 months is permitted in the last part of the two-year practical training.
- Articled assistants may take 12 days of leave in each year of practical training.
- Registration is valid for five years and can be revalidated once for five years.
- From the May 2027 CA exams onwards, ICAI applies the Income-tax Act, 2025 (BoS announcement of 8 December 2025).
Official sources
CA Intermediate: questions students ask
Can I join CA Intermediate directly after graduation?
Yes. Commerce graduates or postgraduates with at least 55% and other graduates or postgraduates with at least 60% can register directly. Final-year students can register provisionally.
What is the registration cut-off for each Intermediate attempt?
You need eight months of study before the exam month: register by 1 May of the previous year for January, by 1 September of the previous year for May, and by 1 January for September.
Is there negative marking in CA Intermediate MCQs?
No. Wrong MCQ answers are not penalised.
What happens if I score 60% in a paper but fail the group?
You are exempt from that paper for the next three exams. You then pass the group with 40% in each remaining paper and 50% aggregate including the exempted paper.
When can I start articleship?
After passing both groups of Intermediate and completing the four-week ICITSS.
When is the January 2027 Intermediate exam?
Group I on 2, 4 and 6 January 2027 and Group II on 8, 10 and 12 January 2027. Exam forms are open from 3 to 16 November 2026.