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CA Intermediate past papers, analysed

Every recent CA Intermediate paper broken down chapter by chapter, with what each question tested and links to ICAI's official question papers and suggested answers. Use it to see where the marks really are before you plan your revision.

Papers by attempt

September 2026

May 2026

January 2026

Chapters that carry the most marks

Average share of each paper's marks across the attempts analysed. A guide to emphasis, not a prediction.

Advanced Accounting (3 attempts)

  • Amalgamation of Companies13%in 3/3
  • AS 21 Consolidated Financial Statements11%in 3/3
  • Financial Statements of Companies9%in 3/3
  • AS 3 Cash Flow Statement8%in 3/3
  • Internal Reconstruction8%in 3/3
  • Accounting for Branches including Foreign Branches5%in 3/3
  • Buyback of Securities5%in 3/3
  • AS 16 Borrowing Costs4%in 2/3

Corporate and Other Laws (3 attempts)

  • The Foreign Exchange Management Act, 199912%in 3/3
  • The Limited Liability Partnership Act, 200812%in 3/3
  • The General Clauses Act, 18979%in 3/3
  • Accounts of Companies9%in 3/3
  • Share Capital and Debentures7%in 3/3
  • Interpretation of Statutes7%in 3/3
  • Acceptance of Deposits by Companies7%in 3/3
  • Registration of Charges6%in 3/3

Taxation (3 attempts)

  • Income Tax Liability - Computation and Optimisation9%in 2/3
  • Input Tax Credit8%in 3/3
  • Residential Status and Scope of Total Income6%in 3/3
  • Tax Deduction or Collection at Source and Advance Tax6%in 3/3
  • Payment of Tax6%in 2/3
  • Salaries5%in 3/3
  • Set-Off or Carry Forward and Set-off of Losses5%in 3/3
  • Capital Gains4%in 3/3

Cost and Management Accounting (3 attempts)

  • Overheads - Absorption Costing Method10%in 3/3
  • Budgets and Budgetary Control9%in 3/3
  • Marginal Costing9%in 3/3
  • Cost Sheet8%in 3/3
  • Standard Costing8%in 3/3
  • Employee Cost and Direct Expenses8%in 3/3
  • Activity Based Costing7%in 3/3
  • Service Costing7%in 3/3

Auditing and Ethics (3 attempts)

  • Audit of Items of Financial Statements13%in 3/3
  • Risk Assessment and Internal Control12%in 3/3
  • Completion and Review11%in 3/3
  • Audit Report10%in 3/3
  • Ethics and Terms of Audit Engagements9%in 3/3
  • Nature, Objective and Scope of Audit9%in 3/3
  • Audit Evidence9%in 3/3
  • Special Features of Audit of Different Type of Entities8%in 3/3

Financial Management and Strategic Management (3 attempts)

  • Strategic Choices15%in 3/3
  • Strategic Analysis: External Environment13%in 3/3
  • Introduction to Strategic Management9%in 3/3
  • Investment Decisions8%in 3/3
  • Strategy Implementation and Evaluation8%in 3/3
  • Financial Analysis and Planning - Ratio Analysis8%in 3/3
  • Cost of Capital7%in 3/3
  • Financing Decisions - Leverages6%in 3/3

Question papers and suggested answers are published by ICAI; we link to them and do not reproduce them. More: CA Intermediate exam pattern · study guide.