• This is the second stage in the Chartered Accountancy curriculum
  • Intermediate level consists of two groups of 4 papers each (i.e. 8 papers in total)
  • Examinations are held twice a year in the months of May and November
  • A student can study and appear in the examination group-wise or both the groups together.
  • Proficiency Level expected is Working Knowledge


  • Candidates who have cleared CA Foundation examination can register for the Intermediate level
  • Candidates who have completed their Graduation or Post graduation from a recognized University or College with a minimum of 55 % of the total marks (for Commerce Stream) or 60 % of the total marks (Non commerce stream) or its equivalent grade, can also register in Intermediate level through the direct entry scheme
  • Students who are pursing their Final year graduation course can also register for the CA Intermediate level on a provisional basis (Satisfactory proof of passing the Graduation examination with the specified percentage to be submitted within 6 months from the date of appearance in the final year graduation examination)
  • Candidates who have cleared CA Foundation are advised to register with ICAI for CA Intermediate Course on or before 1 st March / 1 st September of the year to appear for the examination in the following November / May respectively
  • Direct entry route candidates are advised to register with ICAI on or before 1 st February / 1 st August and commence 9 months practical training to become eligible for November/ May examination respectively.
  • All the students must undergo 4 week Integrated Course on Information Technology and Soft Skills (ICITSS) before joining for practical training.

Subjects covered in Intermediate Course

Group I
  • Paper-1: Accounting (100 Marks)
  • Paper-2: Corporate and Other Laws (100 Marks)
  • Part I: Company Law (60 Marks)
  • Part II: Other Laws (40 Marks)
  • Paper-3: Cost and Management Accounting (100 Marks)
  • Paper-4: Taxation (100 Marks)
  • Section A: Income-Tax Law (60 Marks)
  • Section B: Indirect Taxes (40 Marks)
Group II
  • Paper-5: Advanced Accounting (100 Marks)
  • Paper-6: Auditing and Assurance (100 Marks)
  • Paper-7: Enterprise Information Systems & Strategic Management (100 Marks)
  • Section A: Enterprise Information Systems (50 Marks)
  • Section B: Strategic Management (50 Marks)
  • Paper-8: Financial Management & Economics for Finance (100 Marks)
  • Section A: Financial Management (60 Marks)
  • Section B: Economics for Finance (40 Marks)
  • In Papers 2,4,6 and 7 - 30 marks will be tested as Objective and 70 marks will be descriptive.
  • There will be no negative marking for Objective type questions.

Passing criteria in Intermediate Examination

An Intermediate Course candidate shall be declared to have passed the examination if he/ she obtains at one sitting a minimum of 40% marks in each paper and a minimum of 50% marks in aggregate of all the papers.


Paper Subject Faculty
Group 1 1 Accounting CA Rajan
2 Corporate and Other Laws CA Vishnupriya Anand
3 Cost and Management Accounting CA, CMA Vijayakirthi
4 Taxation CA Rajan and CA Vanjeeswaran
Group 2 5 Advanced Accounting CA Rajan
6 Auditing and Assurance CA Sabari Shankar
7 Enterprise Information Systems & Strategic Management CA. Santosh Prof. Laxmi Narayanan (IIM Lucknow)
8 Financial Management & Economics for Finance CA, CMA Vijayakirthi


Course CA Intermediate
Examination Nov 2021
Start Date 5 th Feb 2021
Duration 6.5 months
Fees Group 1 – Rs. 22,500 (all inclusive)
Group 2 – Rs. 22,500 (all inclusive)
Timing 6.30 am to 11 am (all days)
Mode of Teaching Face to Face / Zoom Online