{"id":10631,"date":"2026-08-19T18:00:00","date_gmt":"2026-08-19T12:30:00","guid":{"rendered":"https:\/\/www.coursevidya.com\/blog\/?p=10631"},"modified":"2026-08-20T11:00:40","modified_gmt":"2026-08-20T05:30:40","slug":"ca-intermediate-preparation-how-to-prepare-ca-intermediate","status":"publish","type":"post","link":"https:\/\/www.coursevidya.com\/blog\/ca-intermediate-preparation-how-to-prepare-ca-intermediate\/","title":{"rendered":"CA Intermediate preparation strategy: How to prepare for CA Intermediate on your first attempt"},"content":{"rendered":"
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Trying to find a CA Intermediate preparation plan that can help you clear the exam on your first attempt?<\/p>\n\n\n\n

Then you need a structured study plan that not only covers the syllabus but also provides a step-by-step plan for revision, PYQs, and mock tests.<\/p>\n\n\n\n

Follow this blog to learn a comprehensive CA Intermediate preparation strategy that helps you take a definitive step toward a successful Chartered Accountant career.<\/p>\n\n\n\n

CA Intermediate exam pattern<\/h2>\n\n\n\n

Understanding the CA Intermediate exam pattern is the first step to knowing how to prepare for CA Intermediate effectively and plan your studies according to the marking scheme.<\/p>\n\n\n\n

Under ICAI’s New Scheme of Education and Training, the CA Intermediate examination comprises 6 papers, divided equally into two groups, with a total of 600 marks. The exam is conducted offline thrice a year (January, May, and September).<\/p>\n\n\n\n

CA Intermediate exam pattern for Group I and II<\/h3>\n\n\n\n
Group<\/th>Paper<\/th>Subject name<\/th>Weightage breakdown<\/th>Total marks<\/th><\/tr><\/thead>
Group I<\/td>Paper 1<\/td>Advanced Accounting<\/td>\u2014<\/td>100 Marks<\/td><\/tr>
<\/td>Paper 2<\/td>Corporate and Other Laws<\/td>Part I: Company Law and LLP (70 Marks)

Part II: Other Business Laws (30 Marks)<\/td>		100 Marks<\/td><\/tr>
<\/td>Paper 3<\/td>Taxation<\/td>Section A: Income Tax Law (50 Marks)

Section B: Goods and Services Tax (50 Marks)<\/td>		100 Marks<\/td><\/tr>
Group II<\/td>Paper 4<\/td>Cost and Management Accounting<\/td>\u2014<\/td>100 Marks<\/td><\/tr>
<\/td>Paper 5<\/td>Auditing and Ethics<\/td>\u2014<\/td>100 Marks<\/td><\/tr>
<\/td>Paper 6<\/td>Financial Management and Strategic Management<\/td>Section A: Financial Management (50 Marks)

Section B: Strategic Management (50 Marks)<\/td>		100 Marks<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

CA Intermediate assessment criteria<\/h3>\n\n\n\n
Exam parameter<\/th>Scheme details and official ICAI rules<\/th><\/tr><\/thead>
Question format split<\/td>30% case-scenario-based MCQs + 70% descriptive questions across all six papers.<\/td><\/tr>
Negative marking<\/td>No negative marking for MCQ responses.<\/td><\/tr>
Exam duration<\/td>3 Hours per paper.<\/td><\/tr>
Individual subject passing mark<\/td>Minimum 40% marks (40 out of 100) per paper.<\/td><\/tr>
Group aggregate passing mark<\/td>Minimum 50% aggregate in the papers of the relevant group, along with at least 40% in every paper. For candidates appearing for both groups together, ICAI also permits passing both groups with 40% in every paper and 50% aggregate across all six papers, subject to the applicable rules.<\/td><\/tr>
Exemption criteria<\/td>A candidate who has appeared in all papers of a group, fails the group, and secures 60% or more in one or more papers may receive exemption in those paper(s) for the next three examinations, subject to ICAI’s exemption rules. During the exemption period, the candidate must secure at least 40% in each remaining paper and 50% aggregate in the group, including the marks of the exempted paper(s).<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

A clear understanding of the CA Intermediate exam pattern enables students to plan their preparation and attempt the exam strategically.<\/p>\n\n\n\n

How to prepare for CA Foundation: Study plan to crack CA Foundation on the first attempt<\/a><\/p>\n\n\n\n

CA Intermediate syllabus<\/h2>\n\n\n\n

A clear understanding of the syllabus is essential for CA Intermediate preparation, helping students plan their study schedule and cover each subject systematically.<\/p>\n\n\n\n

The following tables provide a high-level overview of the key modules and topics covered in each CA Intermediate paper. Students should refer to the applicable ICAI study material, RTP, and statutory updates for the complete syllabus and examination requirements.<\/p>\n\n\n\n

CA Intermediate syllabus for Group I<\/h3>\n\n\n\n
Paper<\/th>Subject name<\/th>Key modules\/topics<\/th>Marks<\/th><\/tr><\/thead>
Paper 1<\/td>Advanced Accounting<\/td>Introduction to Accounting Standards, Financial Statements of Companies, Amalgamation of Companies, Consolidated Financial Statements, Disclosure-based Accounting Standards, Asset-based Accounting Standards, Liabilities-based Accounting Standards, Revenue-based Accounting Standards, Buy-back of Securities, Internal Reconstruction, and Branch Accounting.<\/td>100<\/td><\/tr>
Paper 2<\/td>Corporate and Other Laws<\/td>Part I: Company Law and LLP (70 Marks)<\/em>

Companies Act, 2013 \u2014 Incorporation, Prospectus and Allotment of Securities, Share Capital and Debentures, Registration of Charges, Management and Administration, Accounts of Companies, Audit and Auditors, Companies Incorporated Outside India; Limited Liability Partnership Act, 2008.

Part II: Other Business Laws (30 Marks)<\/em>

The General Clauses Act, 1897; Interpretation of Statutes; Foreign Exchange Management Act, 1999.<\/td>		100<\/td><\/tr>
Paper 3<\/td>Taxation<\/td>Section A: Income Tax Law (50 Marks)<\/em>

Basic Concepts, Residential Status and Scope of Total Income, Salaries, Income from House Property, Profits and Gains from Business or Profession, Capital Gains, Income from Other Sources, Clubbing, Set-off and Carry Forward of Losses, Deductions, TDS\/TCS and Advance Tax, Return Filing Provisions

Section B: Goods and Services Tax – GST (50 Marks)<\/em>

Introduction to GST, Supply, Charge of GST, Place and Time of Supply, ITC, Computation of GST liability, Registration, Tax Invoice, Credit\/Debit Notes, Accounts and Records, E-way Bill, Payment of Tax, TDS\/TCS and Returns<\/td>		100<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

CA Intermediate syllabus for Group II<\/h3>\n\n\n\n
Paper<\/th>Subject name<\/th>Key modules\/topics<\/th>Marks<\/th><\/tr><\/thead>
Paper 4<\/td>Cost and Management Accounting<\/td>Material and Employee Cost, Overheads and ABC, Cost Sheet, Cost Accounting Systems, Unit & Batch Costing, Job Costing, Process Costing, Joint & By-Products, Service Costing, Marginal Costing, Budgeting<\/td>100<\/td><\/tr>
Paper 5<\/td>Auditing and Ethics<\/td>Nature, Objective and Scope of Audit, Risk Assessment and Internal Control, Audit Evidence, Audit of Items of Financial Statements, Completion and Review, Audit Report, Audit Documentation, Audit of Banks, Audit of different types of entities, Ethics, Terms of Audit Engagements<\/td>100<\/td><\/tr>
Paper 6<\/td>Financial Management and Strategic Management<\/td>Section A: Financial Management (50 Marks)<\/em>

Ratio Analysis, Cost of Capital, Capital Structure, Leverage, Investment Decision, Dividend Decision, Working Capital

Section B: Strategic Management (50 Marks)<\/em>

Introduction to Strategic Management, Strategic Analysis, Strategic Choices, and Strategy Implementation & Evaluation.<\/td>		100<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Find the best CA coaching classes near you<\/h2>\n\n\n