CA - INTERMEDIATE

The CA Intermediate (Integrated Professional Competence) Course is the second level of the Chartered Accountancy (CA) course offered by the Institute of Chartered Accountants of India (ICAI). Here are the details:

1. Eligibility:

• Completion of the CA Foundation course or graduates/postgraduates in commerce with specified percentages are eligible to register for the CA Intermediate course.

2. Registration:

• Candidates can register for the CA Intermediate course after successfully passing the CA Foundation examination or meeting the eligibility criteria for direct entry.
• Registration for the Intermediate course is open throughout the year. However, there are specific examination cycles.

3. Syllabus:

• The CA Intermediate course consists of eight subjects, divided into two groups.
• Group I:
  • Paper 1: Accounting
  • Paper 2: Corporate Laws and Other Laws
  • Paper 3: Cost and Management Accounting
  • Paper 4: Taxation
• Group II:
  • Paper 5: Advanced Accounting
  • Paper 6: Auditing and Assurance
  • Paper 7: Enterprise Information Systems & Strategic Management
  • Paper 8: Financial Management & Economics for Finance
• The syllabus covers advanced topics in accounting, corporate laws, taxation, auditing, cost and management accounting, strategic management, and financial management.

4. Examination Pattern:

• The CA Intermediate examination is conducted twice a year, usually in May and November.
• Each paper is of 100 marks and is conducted in English or Hindi language.
• It is a subjective type examination with some questions having optional choices.
• Candidates must score a minimum of 40% marks in each paper and an aggregate of 50% marks in all papers to pass the examination.

5. Exemption:

• Candidates who have completed graduation or post-graduation with specified percentages are exempted from appearing in some subjects of the CA Intermediate course.

6. Registration Fee:

• The registration fee for the CA Intermediate course varies depending on the student's location and other factors. It includes registration fees, subscription fees, and examination fees.

7. Career Path:

• After clearing the CA Intermediate examination, candidates can proceed to the final level of the CA course, which is the CA Final course.
• Upon completion of all levels and fulfilling the required practical training, candidates become eligible for membership of the ICAI and can practice as Chartered Accountants.

The CA Intermediate course builds on the foundational knowledge gained in the CA Foundation course, providing candidates with a deeper understanding of various accounting, finance, taxation, and business-related subjects, preparing them for the final stage of becoming a Chartered Accountant.