CA Intermediate 2027: Syllabus, Subjects, Groups, Fees & Complete Guide

CA Intermediate is the second level of the Chartered Accountancy course and covers areas such as accounting, law, taxation, costing, auditing, financial management and strategic management. The six papers are divided between Group I and Group II. 

CA Intermediate also involves understanding the registration and examination fees, subject structure, paper pattern, exemption rules and benefits of appearing for both groups together. Knowing these details can help you plan your registration and preparation more effectively.Before you begin preparing, you can check the CA Intermediate syllabus and paper-wise topics to understand the subjects and areas covered in each group. Understanding the eligibility routes, fees, subjects, examination pattern and passing criteria can help you plan your CA Intermediate journey more clearly.

CA Intermediate Eligibility Criteria

You can enter CA Intermediate through the CA Foundation route or the Direct Entry route, subject to the applicable ICAI requirements.

1. CA Foundation Route

If you clear the CA Foundation examination, you can proceed to register for CA Intermediate.

2. Direct Entry Route

The Direct Entry route is available to eligible graduates, postgraduates and candidates who have cleared the Intermediate-level examination conducted by the Institute of Company Secretaries of India or the Institute of Cost Accountants of India.

The educational qualification requirements include:

• Commerce graduates or postgraduates with at least 55% marks.

• Graduates or postgraduates from streams other than Commerce with at least 60% marks.

• Candidates who have passed the Intermediate-level examination conducted by ICSI or ICMAI.

Eligible final-year graduation students may also register provisionally under the Direct Entry route, subject to the applicable conditions.

CA Intermediate Registration Fees

The CA Intermediate registration fee depends on whether you register for one group or both groups. The registration fee for both groups is Rs. 18,000.

Registration fees and examination fees are separate, so check the applicable ICAI fee details before completing the registration process.

Examination Fees

These examination fees are separate from the CA Intermediate course registration fee.

CA Intermediate Subjects and Group Structure

CA Intermediate comprises six papers divided into two groups, with three papers in each group. You can refer to the CA Intermediate syllabus for the detailed paper-wise topics and current syllabus coverage.

Group I

Paper 1: Advanced Accounting covers accounting concepts, accounting standards and financial reporting-related areas.

Paper 2: Corporate and Other Laws covers Company Law along with other applicable legal provisions.

Paper 3: Taxation includes Income Tax Law and Goods and Services Tax.

Group II

Paper 4: Cost and Management Accounting covers costing concepts, cost management, marginal costing, standard costing and budgeting.

Paper 5: Auditing and Ethics covers auditing concepts, audit planning, evidence, reporting and professional ethics.

Paper 6: Financial Management and Strategic Management combines Financial Management and Strategic Management, covering financial decisions, working capital, strategy and related concepts.

CA Intermediate Exam Frequency and Paper Pattern

CA Intermediate examinations are conducted three times a year: January, May and September.

The paper pattern includes:

• 30% objective questions

• 70% descriptive questions

• Each paper carries 100 marks

• Objective questions do not carry negative marking under the applicable pattern.

Check the examination notification for your specific attempt for the latest schedule and paper-related instructions. You can also check the CA Intermediate exam pattern for details on marks distribution, question types and the examination format.

CA Intermediate Passing Criteria

To clear a CA Intermediate group, you generally need to satisfy both the paper-wise and aggregate requirements:

• Score at least 40% marks in each paper.

• Secure at least 50% marks in aggregate in the relevant group.

When you appear for both groups together, applicable set-off provisions may affect how the aggregate requirement is considered. Always check the latest ICAI examination rules for your attempt.

For a broader overview of CA examination rules and passing requirements, you can refer to the CA exam pattern and passing criteria.

Paper Exemption Rules

If you score 60 or more marks in a paper but do not clear the group, you may qualify for an exemption in that paper in subsequent attempts, subject to the applicable ICAI conditions.

The exemption can remain applicable for the next three examinations, subject to the relevant rules.

An exemption can reduce the number of papers you need to prepare for in a subsequent attempt. However, check the latest ICAI examination regulations before relying on a particular exemption.

Benefits of Appearing for Both Groups Together

Appearing for both CA Intermediate groups in the same examination session can offer certain advantages if you are prepared to take all six papers.

• Set-Off Benefit

When you appear for both groups together, applicable set-off provisions may allow your marks in one group to be considered while determining the aggregate result across the groups.

The exact calculation depends on the applicable ICAI passing rules.

• Time Savings

Clearing both groups in the same examination session can help you complete the Intermediate level without having to appear for separate group-level examinations in different attempts.

• All India Rank Eligibility

Appearing for both groups together can also be relevant to All India Rank eligibility, subject to the applicable ICAI conditions.

• Articleship and Career Considerations

A strong CA Intermediate result and an All India Rank may be useful when you apply for articleship and future career opportunities. However, a rank does not guarantee a particular articleship, job or career outcome.

Should You Attempt Both Groups Together? 

Appearing for both CA Intermediate groups together requires preparation across all six papers. Before making this choice, consider your syllabus coverage, revision progress and ability to maintain a balanced preparation schedule.

1. Assess Your Syllabus Coverage

Before choosing both groups, check whether you have completed a substantial portion of the syllabus across all six papers. If major topics are still pending in one group, appearing for both may make revision and practice difficult.

2. Check Your Revision and Practice

Consider whether you have enough time to revise each subject and practise questions before the examination. Preparing for both groups requires consistent revision and practice across all six papers rather than focusing heavily on one group.

3. Consider Your Examination Strategy

Think about how you plan to divide your preparation time between Group I and Group II. If you can maintain a balanced study schedule and give adequate attention to both groups, appearing together may be a suitable option. Otherwise, focusing on one group at a time may be more manageable.

4. Choose the Right Preparation Option

Physics Wallah offers CA Intermediate Group 1, Group 2 and Group 1+2 preparation options. You can explore the CA Intermediate 2026–27 preparation options and choose an option that fits your examination plan.

For additional preparation support, the CA Intermediate preparation batches include options for different preparation timelines and learning requirements.

Understanding the CA Intermediate 2027 eligibility, fees, subjects, groups, exam pattern and passing criteria can help you plan your registration and preparation with greater clarity. You can choose between the CA Foundation and eligible Direct Entry routes, while the decision to appear for one or both groups should be based on your preparation and examination plan. Keep the applicable ICAI rules and examination notifications in mind while registering, and use consistent preparation, practice and revision to work towards your CA Intermediate attempt.