The CA Intermediate Exam is an important step in the journey to becoming a Chartered Accountant. It is the second level of the CA program and is conducted by ICAI. Under the New Scheme 2024, the January 2025 exams will have six papers divided into two groups, with each paper carrying 100 marks and a time limit of 3 hours.
The exam includes a mix of theory and practical questions. To pass, students need to score at least 40% in each paper and 50% overall in a group. In this blog, we’ll explain the CA Inter exam pattern, marking scheme, and passing criteria in simple terms to help you prepare better.
Key Highlights of CA Intermediate Exam Pattern 2025
The CA Intermediate exam now follows a revised structure aimed at better assessing a candidate's knowledge and analytical skills. With six papers divided equally into two groups, the total marks for the exam remain 600, with each paper carrying 100 marks.
A significant change in the ICAI CA Intermediate Exam Pattern is the inclusion of 30% case-study-based multiple-choice questions (MCQs) and 70% descriptive questions. This blend of objective and subjective questions provides a balanced approach to testing conceptual understanding and practical application. Candidates can use this ICAI New Exam Pattern/ CA New Exam Pattern to plan their preparation more effectively, focusing on both theory and practical problem-solving skills.
CA Intermediate Exam Pattern for Jan 2025 | |
|---|---|
Exam Name | CA Intermediate |
Exam Conducting Body | ICAI |
Mode of Exams | Offline |
Exam Frequency | Thrice in a year
|
Language | English / Hindi |
Negative marking | No |
Level of Difficulty | Tough |
Number of Attempts Allowed | Multiple |
Type Of Questions | Both Subjective and Objective Papers |
Exam duration | 3 hours |
Total Marks per Paper | 100 |
ICAI CA Inter Paper Pattern Jan 2025
CA Intermediate is the second stage in the Chartered Accountancy journey, offering a pathway for graduates to directly enroll and begin their preparation. The course is divided into two groups – Group I and Group II – each designed to test the comprehensive knowledge and application skills of candidates. Below, we provide a detailed overview of the CA Intermediate paper pattern and marking scheme to help you understand the structure and requirements of the exam.
| CA Intermediate | Marks |
| Group I | |
| Paper 1:Advanced Accounting | 100 |
| Paper 2: Corporate and Other Law | 100 |
| Paper 3: Taxation Part A: Income Tax Law Part B: Goods and Service Tax | 100 50 50 |
| Group II | |
| Paper 4 Cost and Management Accounting | 100 |
| Paper 5: Auditing and Assurance | 100 |
| Paper 6: Financial Management and Strategic Management Part A: Financial Management Part B: Strategic Management | 100 50 50 |
Updates in the CA Intermediate Exam Pattern under the New Scheme
ICAI has restructured the exam format under the new scheme, simplifying the process. The number of exams for both CA Intermediate and CA Final has been reduced from 8 to 6. Furthermore, multiple-choice questions (MCQs) have been introduced across all subjects for both levels, adding a new dimension to the evaluation process.
Marking Scheme of CA Inter Exam Jan 2025
Under the ICAI CA Intermediate New Scheme, each of the six papers will feature a combination of Multiple Choice Questions (MCQs) and descriptive questions. The MCQs will carry 30 marks, while the remaining 70 marks will be allotted to descriptive questions, ensuring a balanced evaluation of conceptual understanding and analytical skills.
| CA Intermediate Papers | Marks for Subjective questions | Marks for Objective questions |
|---|---|---|
| Paper I Advance Accounting | 70 | 30 |
| Paper 2 Corporate Law | 70 | 30 |
| Paper 3 Cost and Management Accounting | 70 | 30 |
| Paper 4 Taxation | 70 | 30 |
| Paper 5 Audit and Code Ethics | 70 | 30 |
| Paper 6 Financial Management | 35 | 15 |
| Paper 6 Strategic Management | 35 | 15 |
Also Read
CA Intermediate Exam Dates 2025
CA Intermediate Admit Card 2025
CA Intermediate Exam Form 2025
CA Intermediate Registration 2025
CA Intermediate Syllabus 2025
CA Intermediate Exam Centres 2025
CA Intermediate Eligibility Criteria 2025
CA Intermediate Form Correction 2025
ICAI CA Exam Pattern 2025
FAQs
The CA Intermediate Exam Pattern 2025 under ICAI’s New Scheme includes:
- 6 papers divided into 2 groups.
- 100 marks per paper, total 600 marks.
- 30% Multiple Choice Questions (MCQs) and 70% descriptive questions.
- No negative marking for wrong answers.
- Exam Mode: Offline.
- Languages: English & Hindi.
- Passing Criteria: 40% in each paper, 50% aggregate per group.
Candidates should focus on case-study-based MCQs and detailed conceptual understanding for descriptive answers.
The CA Intermediate exam consists of six papers, divided equally into two groups, with each paper carrying 100 marks.
The CA Intermediate marking scheme is structured as follows:
- Each paper is 100 marks.
- 70 marks – Subjective (descriptive) questions.
- 30 marks – Objective (MCQs & case-study-based questions).
Paper-wise Marking Distribution:
| Paper | Subjective (70 Marks) | Objective MCQs (30 Marks) |
|---|---|---|
| Paper 1: Advanced Accounting | 70 | 30 |
| Paper 2: Corporate Law | 70 | 30 |
| Paper 3: Taxation | 70 | 30 |
| Paper 4: Cost and Management Accounting | 70 | 30 |
| Paper 5: Auditing and Code of Ethics | 70 | 30 |
| Paper 6: Financial Management | 35 | 15 |
| Paper 6: Strategic Management | 35 | 15 |
This revised pattern ensures conceptual clarity and application-based learning.
A significant change is the inclusion of 30% case-study-based multiple-choice questions (MCQs) and 70% descriptive questions in all six papers.
The number of exams for both CA Intermediate and CA Final has been reduced from 8 to 6.
Yes, MCQs have been introduced across all subjects for both CA Intermediate and CA Final.
To pass CA Intermediate, candidates must meet two criteria:
- 40% in each individual paper.
- 50% overall aggregate per group.
Example of Passing Criteria:
| Paper | Marks Obtained | Status |
|---|---|---|
| Paper 1 | 45 | ✅ Passed |
| Paper 2 | 55 | ✅ Passed |
| Paper 3 | 50 | ✅ Passed |
| Paper 4 | 30 | ❌ Failed (Below 40%) |
| Aggregate (Group Total) | 180/400 (45%) | ❌ Failed (Below 50%) |
A candidate must clear both individual papers & overall group score to qualify.
