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 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 |
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 |
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 |
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.