CA Inter: Exam Pattern CA Final and Passing Criteria

  • By Team Koncept
  • 8 November, 2024
CA Inter: Exam Pattern CA Final and Passing Criteria

CA Inter: Exam Pattern CA Final and Passing Criteria

If you’re reading this, you’ve likely completed your CA Foundation or the first level of the Chartered Accountancy course and are now moving on to the next major milestone: CA Intermediate (CA Inter). Congratulations! The CA Intermediate is a critical stage in the CA journey, requiring both strong theoretical knowledge and practical skills. It is the second level of the CA exams and follows after the Foundation level. Clearing this level brings you one step closer to becoming a Chartered Accountant.

CA Intermediate (CA Inter) consists of two groups, each with four subjects, and it is designed to test students on a wide range of accounting, taxation, auditing, and financial management concepts. After passing CA Foundation, students can register for CA Intermediate. The Institute of Chartered Accountants of India (ICAI) is the body responsible for conducting this exam. The exam pattern specifies the types of questions, the distribution of marks, and the structure of each paper, which is essential for students to understand before they begin their preparation.

 


CA Intermediate

CA Intermediate is the second level of the Chartered Accountancy course in India. It is a challenging course designed to assess a student's understanding of fundamental topics in accounting, taxation, auditing, and financial management. The CA Inter exam is divided into two groups:

  • Group I: Focuses on Accounting, Corporate Law, Taxation, and Advanced Accounting topics.
  • Group II: Includes papers on Cost Management, Auditing, Financial Management, and Strategic Management.

The exam serves as an assessment of a student's capability in handling the practical aspects of accounting and finance, preparing them for the more advanced learning and training needed at the CA Final level.

 


CA Inter Exam Pattern

Before diving into the subjects, let’s look at the CA Inter Exam Pattern for a better understanding of the structure:

 

The CA Intermediate exam follows a pen and paper-based system, where students are required to answer both subjective and objective questions. The exam includes MCQs (30%) and descriptive questions (70%). The case-study-based MCQs make up a significant portion of the exam, testing students on practical application and problem-solving skills.

 


CA Inter Subjects with Marks Distribution

The CA Inter exam is divided into two groups, each consisting of three papers:

Group I

Group II

The detailed distribution of marks across each paper gives students an idea of the weightage assigned to each topic. This information is essential for planning a focused study routine. Students can dedicate more time to the topics that carry higher weightage and that are likely to appear more often in the exam.

 


CA Inter Passing Criteria

The passing criteria for the CA Inter exam are as follows:

  • Option 1: To clear both groups in one attempt, a student needs to score:

    • A minimum of 40% marks in each paper of both groups.
    • An aggregate of 50% marks across all papers of both groups combined.
  • Option 2: Alternatively, a student may choose to appear for each group separately, in which case they must score:

    • A minimum of 40% marks in each paper of the group.
    • An aggregate of 50% marks in the group.

This flexible passing criteria allows students to clear both groups together or individually, making it easier to progress based on their preparation.

 


CA Inter Chapter-wise Weightage

ICAI provides a chapter-wise weightage for all subjects in the CA Intermediate syllabus. This is invaluable for students to focus their preparation on the most important chapters, which carry more weightage in the exam. The marking scheme gives insights into the minimum and maximum percentage of marks that can be allotted to each section of a paper.

Knowing the weightage allows students to create a structured study plan, ensuring they allocate appropriate time to each chapter according to its importance. This approach helps in effective revision and boosts the chances of scoring higher marks.

 


Few Important Points

  • Eligibility criteria for registering in Intermediate Course through Foundation Route -After passing the Foundation Examination and the Class 12th exam, candidates are eligible for registration to the Intermediate Course through the Foundation Route.
  • Eligibility criteria for registering in Intermediate Course through Direct Entry Route - Graduates/Post-Graduates in Commerce (minimum 55% marks) or Graduates/Post-Graduates in non-commerce (minimum 60% marks) are eligible. Additionally, students who have completed the Intermediate level from ICSI or ICMAI can also register.
  • Criteria for securing exemption in paper(s) in Intermediate Examination - If a student secures 60% or more marks in any paper, they will be exempted from that paper in the subsequent exams for the next three attempts. However, they must still meet the overall passing criteria for the group, including a minimum of 40% in each remaining paper and 50% aggregate marks.

 


Conclusion

The CA Intermediate exam is a crucial step toward achieving your goal of becoming a Chartered Accountant. By understanding the exam pattern, subject breakdown, and passing criteria, you will be better equipped to plan your studies effectively. The key to success lies in staying focused, creating a disciplined study schedule, and utilizing the resources provided by ICAI. As you prepare for this challenging exam, make sure to review each subject thoroughly, practice past year papers, and take mock exams to assess your readiness.

With dedication, perseverance, and smart study strategies, you can confidently face the CA Inter exam and move closer to your dream of becoming a Chartered Accountant. All the best on your CA journey!

 

Ruchika Saboo An All India Ranker (AIR 7 - CA Finals, AIR 43 - CA Inter), she is one of those teachers who just loved studying as a student. Aims to bring the same drive in her students.

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She believes - "When you study, you get wise, you obtain knowledge. A knowledge that helps you in real life, in solving problems, finding opportunities. Implement what you study". She has a huge affinity for the Law Subject in particular and always encourages student to - "STUDY FROM THE BARE ACT, MAKE YOUR OWN INTERPRETATIONS". A rare practice that you will find in her video lectures as well.

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