ICAI CA Intermediate Exam Pattern for September 2025 Attempt
CA Intermediate Exam Pattern for September 2025 is provided here in detail. Check subject-wise questions, marks distribution, and passing criteria for CA Intermediate.
Tabassum Mustafa1 Jul, 2025
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CA Intermediate Exam Pattern: The CA Intermediate Exam Pattern for September 2025 is designed by ICAI. According to the CA New Scheme 2024, the Inter exam comprises 6 papers grouped into two sets, each with 3 subjects. Exams include both objective and subjective questions carrying 100 marks. Candidates get a total of 3 hours to complete all the questions.
To pass, students must score a minimum of 40% per paper and 50% overall in a group. There's no negative marking. Exams are conducted offline thrice annually: May, September, and January. Explore our comprehensive guide on CA Inter exam pattern 2025 for insights into marking schemes, weightage, total marks, and passing criteria under the new education scheme for CA courses.CA Intermediate Exam Pattern September 2025
The offline-based CA Intermediate exams has 6 papers in total which are further categorised into 2 groups. The total marks awarded for the CA inter exam are 600 (100 marks for each paper). Candidates can make use of the following given information to strategize their CA inter-exam preparation. As per the new CA Inter exam pattern, 30% of the questions will be cased study based multiple choice questions and 70% of the questions will be descriptive questions in all the six papers of CA Inter September 2025.| CA Intermediate Exam Pattern for September 2025 | |
| Exam Name | CA Intermediate September 2025 |
| Type Of Questions | Both Subjective and Objective Papers |
| Mode | Offline |
| Language | English / Hindi |
| Updated MCQs Pattern | The exam will include 30% multiple-choice questions (MCQs) based on real-life scenarios or case studies, and the remaining 70% will consist of subjective questions. |
| Negative Marking | No |
| Total Marks | 100 |
| Exam Duration | 3 Hours |
Changes in New Scheme for CA Intermediate Exam Pattern
ICAI has revamped the exam structure in the new scheme, streamlining the process. Both CA Intermediate and CA Final now have a reduced number of exams, dropping from 8 to 6. Additionally, multiple-choice questions (MCQs) have been incorporated into all subjects for CA Intermediate and CA Final.CA Intermediate Marking Scheme 2025
According to the ICAI CA Intermediate new scheme, each of the four papers will include both Multiple Choice Questions (MCQ) and descriptive questions. For MCQs, 30 marks will be allocated, while the remaining 70 marks will be dedicated to descriptive questions. The MCQs in these papers will be worth either one or two marks, and they are all mandatory. Importantly, there won't be any internal or external choices for MCQs, and there's no negative marking for these questions. Check the marking scheme and subject-wise marks distribution for each CA Intermediate paper in the table below.
| CA Intermediate Marking Scheme 2025 | |
|---|---|
| Paper | Marks Distribution |
| 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 |
CA Intermediate September 2025 Exam Pattern
Check the table below for CA Intermediate Exam Pattern for September 2025:
| CA Intermediate September 2025 Exam Pattern | |||
| Papers | Subject | Subjective | Objective |
| Paper 1 | Advanced Accounting | 70 Marks | 30 Marks |
| Paper 2 | Corporate Laws | 70 Marks | 30 Marks |
| Paper 3 | Cost and Management Accounting | 70 Marks | 30 Marks |
| Paper 4 | Taxation | 70 Marks | 30 Marks |
| Paper 5 | Auditing and Code of Ethics | 70 Marks | 30 Marks |
| Paper 6 | Financial Management | 35 Marks | 15 Marks |
| Strategic Management | 35 Marks | 15 Marks | |
CA Intermediate 2025 Syllabus
Each CA Inter exam group comprises three papers. Knowing the topics covered in each paper helps candidates effectively streamline their preparation and aim to achieve high marks. Therefore, aspiring candidates need a solid grasp of the CA Intermediate syllabus , subjects, and topics to prepare effectively for the exam. Each CA Inter exam group comprises four papers.CA Intermediate Passing Criteria September 2025
A recent update in the exemption rules has been introduced in the new scheme by ICAI. Under this change, papers in which students score 60 marks or above will be considered as permanently passed. To successfully pass, students are required to achieve a minimum of 50% in the remaining papers individually. Additionally, students have the option to voluntarily give up the exemption offered in the new ICAI scheme.Â
CA Intermediate Exam Pattern FAQs
What is the CA Intermediate Exam Pattern for September 2025?
The CA Inter September exam comprises 6 papers. Each carrying 100 marks, with a focus on practical aspects and a mix of subjective and objective questions.
Are there internal choices for subject questions?
No, candidates must address all questions within the specified timeframe, without internal choices.
What is the marking scheme for MCQs in CA Inter exams?
MCQs carry either one or two marks each, totaling 30 marks per paper, with no negative marking.
How are papers like Corporate Laws and Taxation structured?
Corporate Laws (Paper 2) and Taxation (Paper 4) consist of parts with allocated marks, emphasizing Company Laws and Income Tax Law, among others.
What are the minimum qualifying marks for the CA Intermediate exam?
Candidates need a minimum of 40% in each paper and an overall 50% in each group, with at least 200 marks in each group for a successful clearance.
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