CA Intermediate New Syllabus

CA Intermediate Course

CA Intermediate New Syllabus (Proposed)



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Changes in CA Intermediate Registration & Examination

Aspect Current Proposed
Eligibility for admission

A student who has passed CA Foundation and class 12th Examination.

Direct Entry Route: Commerce Graduates / Post-Graduates (with minimum 55% marks) or Other Graduates / Post-Graduates (with minimum 60% marks) or Intermediate level passed candidates of Institute of Company Secretaries of India and Institute of Cost Accountants of India.

 Same as Before
Validity of registration 4 years. Revalidation permitted without restriction. 5 years. Re-validation with prescribed fee permitted once.
Eligibility for appearance in examination Foundation Route: 8 months study period as decided by the Council.

Direct Entry Route: After completion of 9 months of Practical Training.		 Foundation or Direct Entry Route:8 months study period.

  • Registration for Intermediate Course would also be treated as registered for Business Accounting Associate (BAA)
  • In case of graduates/ post-graduates, students can provisionally register in the Final year of graduation/ post-graduation. The 8 months study period would be counted from the date of provisional registration. However, they should have passed graduation/ post graduation with prescribed minimum marks, at the time of filling examination form for the relevant attempt.
  • Pass both groups of Intermediate Examination, complete integrated course on Information Technology and Soft Skills and commence articleship
  • A candidate getting exemption in any paper will need to pass the remaining papers within the next 3 attempts.The exemption can be availed further subject to passing marks of 50% in each paper

Changes in Training period

Aspect Current Scheme Proposed Scheme
A Total number of days of training 1095 (365 X 3) 730 (365 X 2)
B Leaves permitted 156 leaves (1095 X 1/7th days ) 24 leaves (12 per year)
C No of Sundays (52 in a year) 156 (52 X 3) 104 (52 X 2)
D No. of Gazetted Holidays (Approx 15 in a year) 45 (15 X 3) 30 (15 X 2)
E Paid leaves for Advance ITT and MCS 30 0*
F Effective days of Training [Total of A – (B+C+D+E)] 708=[1095 –(156+156+45+30)] 572 =[730-(24+104+30+0)
Difference between period of the traning under proposed scheme 136 days (708-572)
* Advanced ITT and MCS can be done after completion of Training under Proposed Scheme

  • In the Current Scheme, students can commence training after passing either of the Groups of Intermediate Course. In the proposed scheme, students will be enrolling for the training after completion of Intermediate Course which will help in focused and seamless training.
  • In the Proposed Scheme, though number of days of training will be reduced to a certain extent, however, the training will be continuous and more effective because students have already passed both the Groups of the Intermediate and will be appearing in the Final examination after completion of training.
  • No preparatory leaves are required in the Proposed Scheme as Training would be examination free.
  • In the Proposed Scheme, number of days of training will be reduced to a certain extent. However, the training will be continuous and more effective because students have already passed both the Groups of the Intermediate and will be appearing in the Final examination after completion of training. So the students will be having proper knowledge of practical concepts of subjects like taxation, accounting, auditing, etc.

Changes in CA Intermediate Subjects & Syllabus

Proposed Current
Paper -1 : Advanced Accounting Paper -1 : Accounting
Paper -5 : Advanced Accounting
Paper -2 : Corporate laws Paper -2 : Corporate and other laws
Paper -3 : Cost and Management Accounting Paper -3 : Cost and Management Accounting
Paper -4 : Taxation Paper -4 : Taxation
Paper -5 : Auditing and Code of Ethics Paper -6 : Auditing and Assurance
Paper -6A : Financial Management (50 Marks) Paper -6B: Strategic Management (50 Marks) Paper -7: Enterprise Information Systems & Strategic Management
Paper -8 : Financial Management & Economics for Finance

  • In the Current Scheme, Accounting concepts are covered in two papers - Accounting and Advanced Accounting. In the Proposed scheme, these papers will be merged into one paper only - "Advanced Accounting". There will not be reduction in chapters but some topics will be transferred to Foundation course of proposed scheme.
  • "Corporate Laws" would now cover only The Companies Act and not any other act as “Business Laws” is already covered at Foundation level through a 100 mark paper.
  • "Corporate Laws" would now cover only The Companies Act and not any other act as “Business Laws” is already covered at Foundation level through a 100 mark paper.

Time to Become a Chartered Accountant

Aspect Current Scheme Proposed Scheme
Registration for Foundation / appear for 10+2 Start Start
Appear for Foundation Examination 4 months 4 months
Study for Intermediate Examination 8 months 8 months
Articleship 36 months 24 months
Study for Final Examination - 6 months
Total period to become ICAI member 48 months 42 months
Work experience for applying CoP - 12 months

The above neither includes time taken for declaration of results nor waiting time before next exam falls due. However, with the proposal to conduct online examination and / or more than 2 exams in a year, the time for results or next exam due would come down.

Other examination aspects

Aspect Proposed / Existing Intermediate
Number of papers Existing 8 papers (2 groups of 4 papers each)
Proposed 6 papers (2 groups of 3 papers each)
No. of Examinations in a Year Existing 2
Proposed 2 (to be increased to 3 after systems are in place)
Medium (Language) Existing English or Hindi
Proposed English or Hindi
Manner of assessment Existing 30% MCQs / Case Scenario based and 70% descriptive questions in select papers (theory).
No negative marking.
Proposed 30% case scenario / study based MCQs and 70% descriptive questions in all papers with negative marking of 25% for each wrong answer to MCQs.
Negative marking would prevent students from resorting to guess work while answering questions. They would strive to improve their preparation and hone their application skills in order to answer correctly in the MCQ based papers
Pass percentage Existing 40% marks in individual paper and 50% marks in aggregate to pass the group.
Proposed 40% marks in individual paper and 50% marks in aggregate to pass the group.

Aspect Proposed / Existing Intermediate/Final
Exemption Existing If student secures 60% or more, in paper/s in one attempt, exemption of such paper(s) for immediate 3 attempts is allowed and thereafter exemption will lapse.
Proposed If student secures 60% or more in paper/s in one attempt, exemption of paper(s) for immediate 3 attempts is allowed.
Thereafter, exempted paper/s will be treated as permanently passed and student has to score 50% to pass in the remaining paper/s individually. Student may, however, opt to surrender the exemption after three attempts.
CA Intermediate Course
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