CA Intermediate

CA Intermediate

After clearing the CA Foundation exam, the next level is the advanced and gruelling CA Intermediate that replaced the erstwhile CA IPCC, for which a student is eligible only post completion of CA Foundation or via the direct entry route wherein a candidate must hold a graduation/ post graduation degree in Commerce with a minimum of 55% as his total aggregate or any other graduate/ post graduate with a minimum of 60% as their overall graduation marks. Also a CS/ CMA student who has cleared the CS Executive or the CMA Intermediate exam respectively is exempt from the CA Foundation Exam and such a student can directly enrol himself for CA Intermediate, following completion of the Information Technology Training (ITT) Course accompanied with atleast 9months of articleship for being eligible to appear in the CA Intermediate level exams.

CA Intermediate is however divided into Group 1 and Group 2, wherein each group comprises of four eclectic subjects, with the candidate having a choice to appear in either one or both of the groups in the same attempt.

Also, talking about the subjects, CA Intermediate Group 1 consists of the following four papers -
1. Accounting
2. Business Laws, Ethics and Communication
3. Cost Management Accounting
4. Taxation

Intermediate Group 2 also consists of four papers which are -
5. Advanced Accounting
6. Auditing and Assurance
7. Enterprise Information System and Strategic Management
8. Financial Management and Economics For Finance

However out of the aforenamed eight papers that carry 100marks each and are to be attempted in a time duration of 3hours, there are some subjects under the new scheme, that was implemented from May 2019 wherein the question paper would be framed in a manner that there would be 30% objective ie MCQ type questions and 70% descriptive questions sans any negative marking. This is applicable not only for CA Intermediate but also for CA Final.
The papers in CA Intermediate that would comply with this new pattern are as follows-

Paper 2 - Business Laws, Ethics and Communication
Paper 4 - Taxation
Paper 6 - Auditing and Assurance
Paper 7 - Enterprise Information System and Strategic Management

Course Content

Cost and Management Accounting is Paper 3 of the wide-ranging CA Intermediate Course wherein as the name suggests, both Cost and Management Accounting are thoroughly covered in extreme minuscule detail.

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