CA Intermediate Course
CA Intermediate is the second level exam of the Chartered Accountancy Course in India.[1]
Eligibility
Students after clearing the Common Proficiency Test (CPT) or CA Foundation become eligible to register for the CA Intermediate. Alternatively, graduates, postgraduates or students having equivalent degrees can directly register for the CA Intermediate exam without appearing for the entry level exams.
Test model
It is a complete subjective paper pattern divided among eight subjects and two groups consisting 800 marks. Subjects are given as follows -
- Accounting
- Corporate and other Laws
- Cost and Management Accounting
- Taxation
- Advance Accounting
- Auditing and Assurance
- Enterprise Information System and Strategic Management
- Financial Management & Economics for Finance
Students are required to obtain 40% marks in each paper and 50% marks in aggregate of all the subjects. A student can appear in either one group or both the groups at a time.
Exam date
Exam for the CA Intermediate are held twice in a year i.e. May and November. Due to Lok Sabha Elections, ICAI has postponed in May and June 2019[2].
Result date
Result for the CA Intermediate declares in the month of August and February i.e. two and half months after the exam.
Exemption
The subject in which a student scores 60% or more marks will get exempted for the next three attempts.
Commencement of Articleship
A student after clearing either one group or both the groups can commence articleship training for three years under a practicing Chartered Accountant.
See also
- Education in India
- Institute of Chartered Accountants of India
- Chartered accountant
- Indian Chartered Accountancy Course
References
- ^ "About CA Intermediate Course" (PDF).
{{cite web}}: Cite has empty unknown parameter:|dead-url=(help) - ^ "POSTPONEMENT OF CHARTERED ACCOUNTANT EXAMINATIONS, MAY 2019" (PDF).
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