CA Intermediate

About CA Intermediate (Earlier known as IPCC)

In this Inter curriculum only working knowledge of core and allied subjects to accountancy profession is covered, while at the Final course, advanced application knowledge of core and allied subjects to accountancy profession has been intended to be inculcated.

The unique feature of the entire theoretical education of the Chartered Accountancy curriculum is the supportive and complementary practical training.  A student would undergo theoretical education and 2 years of practical training after passing Both Groups of CA Intermediate.  This balanced approach will help the students to appreciate the underlying practical applications of the theoretical education scheme.

Eligibility Requirement for Registration:

A student who has passed CA Foundation after 10+2 examination or Commerce / Non Commerce Graduate as above may join the Intermediate [Integrated Professional Competence] Course.

Provisional Registration:

Students who are pursuing the Final year of Graduation Course shall be eligible for provisional registration to the Intermediate (Integrated Professional Competence) Course. Such students would be required to submit satisfactory proof (such as B.Com Admit card or DMC) of having passed the graduation examination with the specified percentage of marks within six months, from the date of appearance in the final year graduation examination (i.e. from the day of commencement of the examination).

ICITSS:

A student has to register and undergo ICITSS of 100 hours ITT before registering for Articleship. Both programs are conducted by ICAI branches. Registration has to be done with ICAI.

Registration Fee:

Enrollment for CA INTERMEDIATE: After Completing CA Foundation/ CPT, you need to register for CA Intermediate course as per new syllabus.

Procedures:

• Firstly, you need to apply online for CA Intermediate.
• Visit “https://sdb.icai.org/stud/defaul.aspx” for online application.
• Fill Userid & Password or retrieve password.
• Fill the online form and make payment of Rs. 18000/- for both groups including Articleship fees using payment gateway.
• On successful payment, System will automatically generate the form. Print the form along with the required documents and submit in concerned Regional Office within 7 days of online submission.
• Documents to be uploaded:
  • Marksheet of class 12^th & 10^th.
  • One recent color photograph.
  • Scanned signature.
  • Attested copy of proof of special category certificate, if any.
  • Copy of Graduation or Post Graduation marks sheet if applying for direct entry.

Note: Preferably, you should opt for fees of Rs. 18,000 for both groups with Articles (CA Training) to save money and time.

Last date of Registration: Last date to submit the registration form for November attempt was on or before 1st March and for May attempt is 1st September.

Exam Schedule:

CA Intermediate exam is conducted twice a year i.e. May and November.

Requirement for Appearing in CA Intermediate Exam:

• Student has passed CA Foundation/ CPT and 10+2 examination.
• Through Direct Entry, if candidates are Graduates/Post Graduates (with minimum 55% marks) or Other Graduates/ Post-Graduates (with minimum 60% marks) or have qualified the Intermediate Level examination of The Institute of Cost Accountants of India/ The
  Institute of Company Secretaries of India.

Option to give both Groups:

A student may register for both groups. However he may appear for Both Groups simultaneously OR appear for Group I first.

Passing Criteria for CA Intermediate:

If Student appears for Both Groups simultaneously :

A student will be declared to have passed if he secures in one sitting Minimum 40% marks in each paper of Both Groups AND Minimum 50% marks in the aggregate of all the papers of both Groups taken together.

If Student appears for only one Group :

A student will be declared to have passed if he secures in one sitting Minimum 40% marks in each paper of the Group AND Minimum 50% marks in the aggregate of all the papers of that Group.

Exemption :

If student fails in Group but gets 60 or more marks in any of the subject, he will be declared as passed in that subject.

In case of failure in any one subject he has to reappear for all subjects of that group which are not exempt.

Subjects for Study:

Group	Paper	Subjects	Marks	Marks
I	1	Advanced Accounting		100
	2	Corporate and Other Laws		100
	3	Taxation		100
		Part I: Income Tax Law	60
		Part II: Goods and Service Tax (GST)	40
II	4	Cost and Management Accounting		100
	5	Auditing and Ethics		100
	6	Financial Management and Strategic Management		100
		Section A: Financial Management (FM)	50
		Section B: Strategic Management (SM)	50
		Total		600