CA Intermediate Course
The Intermediate Course is the second level of the CA curriculum.
- Eligibility: Candidates can register for the Intermediate Course after passing the Foundation Course or through the Direct Entry route if they are graduates/postgraduates with specified percentages.
- Papers:
- Advanced Accounting
- Corporate and Other Laws
- Taxation
- Cost and Management Accounting
- Auditing and Ethics
- Financial Management and Strategic Management
- Exam Pattern: All papers are a combination of theoretical questions and objective questions, totalling upto 100 marks. A student can pass the Intermediate Examination by meeting the following criteria:
- For Both Groups (Simultaneously):
- Secure at least 40% marks in each paper of both Group I and Group II, and
- Achieve a minimum of 50% marks in the aggregate of all papers in each group or combined for both groups.
- For a Single Group:
- Secure at least 40% marks in each paper of the group, and
- Achieve a minimum of 50% marks in the aggregate of all papers in that group.
- Note: Negative marking applies to objective-type questions, as specified from time to time.
- For Both Groups (Simultaneously):
- Expectation from students: This stage expects students to build on the basics, applying principles in more complex scenarios.
