CA Inter Exam Pattern 2025, Paper-wise Marking Scheme

The CA Inter Exam Pattern May/Sept 2025 has been updated by ICAI. The CA intermediate examination pattern includes practical aspects, introduces MCQs, and has a marking plan.

The CA intermediate exam pattern for May/Sept 2025 is available on icai.org. Under the CA New Scheme 2024, the exam includes 6 papers, which are divided into two sets, each of which has 3 papers. The examination includes both objective and subjective questions, with a period of 3 hours per paper, each of which has 100 marks.

Therefore, the total marks for the CA Intermediate Examination are 600. To pass the examination, students need to get at least 40% on each paper and a total of 50% in a group. In addition, there is no negative marking on CA intermediate papers. The exam is conducted 3 times a year: in May, September, and January.

CA Intermediate Exam Pattern May/Sept 2025 Session

The six papers of the offline CA Intermediate exam are further divided into two sections. The CA inter-exam carries a total score of 600 (100 points for each paper). The information provided below can be used by candidates to plan their preparation for the CA inter-exam. According to the updated CA Inter exam format, all six papers for CA Inter Sept 2025 will include 70% descriptive questions and 30% case study-based multiple-choice questions.

CA Intermediate Exam Pattern for May/Sept 2025
Exam Name CA Intermediate May/Sept 2025
Types of Questions Both Subjective and Objective Papers
Mode Offline
Language English/Hindi
Updated MCQs Pattern The exam will include 30% multiple-choice questions (MCQs) based on real-life scenarios or case studies, and the remaining 70% will consist of subjective questions.
Negative Marking No
Total Marks 100
Exam Duration 3 Hours

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CA Intermediate May/Sept Exam Pattern 2025

Learn about the May/Sept 2025 CA Intermediate Exam Pattern. Recognize the Group 1 and Group 2 exam format, marking scheme, and question paper format as announced by the Institute of Chartered Accountants of India (ICAI).

CA Intermediate 2025 Exam Pattern
Papers Subject Subjective Objective
Paper 1 Advanced Accounting 70 Marks 30 Marks
Paper 2 Corporate Laws 70 Marks 30 Marks
Paper 3 Cost and Management Accounting 70 Marks 30 Marks
Paper 4 Taxation 70 Marks 30 Marks
Paper 5 Auditing and Code of Ethics 70 Marks 30 Marks
Paper 6 Financial Management 35 Marks 15 Marks
  Strategic Management 35 Marks 15 Marks

Changes in the New Scheme for CA Intermediate Exam Pattern 

ICAI has redesigned the exam pattern in the new scheme, simplifying the process. CA Intermediate and CA Final both now have fewer exams, from 8 to 6. MCQs have also been introduced in all subjects for CA Intermediate and CA Final.

CA Intermediate Marking Scheme 2025 

According to the ICAI CA Intermediate New Scheme, each of the four papers will include both multiple-choice questions (MCQ) and descriptive questions. For MCQs, 30 marks will be allocated, while the remaining 70 marks will be dedicated to descriptive questions. In these letters, MCQs will be worth one or two points, and they are all mandatory. 

Importantly, there will be no internal or external option for MCQs, and there is no negative marking for these questions. In the table below, check for each CA intermediate paper marking scheme and subject-wise marks distribution.

CA Intermediate Marking Scheme 2025
Paper Marks Distribution
Group I
Paper 1: Advanced Accounting 100
Paper 2: Corporate and Other Law 100
Paper 3: Taxation Part A: Income Tax Law Part B: Goods and Service Tax 100 50 50
Group II
Paper 4: Cost and Management Accounting 100
Paper 5: Auditing and Assurance 100
Paper 6: Financial Management and Strategic Management 
Part A: Financial Management 
Part B: Strategic Management

100, 50, 50

CA Intermediate Passing Marks for May/Sept 2025

A new modification in the rules of exemption has been brought about in the new scheme by ICAI. According to this modification, documents where students obtain 60 marks or more will be treated as having been permanently passed. To pass successfully, students must get at least 50% in the other papers separately. Also, students can choose to relinquish the exemption provided in the new ICAI scheme voluntarily.

For Direct Entry Candidates: Training Session 

Three training processes are required for candidates who enter through the direct entry and join the CA course. To ultimately get enrolled in the Final program of CA, a candidate has to pass CA Intermediate both in groups, and all three training requirements have to be fulfilled. Compulsory training requirements are as follows:

  • Following completion of 6 months (earlier 9 months) of practical training, a candidate can attempt exams of CA Intermediate.
  • Before the articleship, four weeks of an integrated course in soft skills and information technology must be completed. It must also include courses such as the OC (Orientation Course) and the Information Technology (IT) Course.
  • For two years of practical training, the registration has to be done.

Conclusion

In short, the CA Inter Exam Pattern May/Sept 2025 aims to evaluate the knowledge, skills, and applications of chartered accountancy students. It is important for effective preparation and success to familiarize yourself with the exam pattern, marking plan, and question paper format. Understanding the exam pattern, students can plan their studies, use their time wisely, and CA Inter May/Sept can meet their goals in the 2025 exams.

FAQs

When to register for CA Inter September 2025?

The registration window for the CA Intermediate September 2025 exam was closed on 1 February 2025. Candidates kept the intention to appear for the September 2025 CA Inter Examination.

How many times is the CA Inter exam conducted in a year 2025?

The CA Inter Examination is conducted three times a year in 2025, usually in May/June, September, and January. This change was implemented by ICAI to provide more opportunities to attempt it.

What is the passing marks for intermediate in 2025?

Students need to get a minimum of 35% marks in each subject to pass the TS Inter 2025 examinations. In addition, a student needs to secure a total of 350 out of 1000 marks. The qualifying percentage is 25% for the visually or hearing-stun candidates.

How many years of articleship for CA?

Articleship for Chartered Accountants (CA) is usually a period of three years. This practical training is an essential requirement for the aspirant to the CA who is eligible to appear for the CA final exam. During this period, students gain hands-on experience under the guidance of a practicing CA or a recognized CA firm.

How many attempts for CA Foundation in 2025?

In 2025, you have a maximum of six attempts for the CA Foundation Examination within a three-year registration period. This means that registration is valid for three years, and you can take the exam three times in that period in a year (May/June, September, and January), allowing for a total of six attempts.

Will CA be needed in the future?

Yes, CAs will be required in the future, although their roles may develop. While some aspects of accounting can be automated, according to many articles and Quora discussions, human decisions in financial matters, strategic advice, and moral guidance will remain. CA will require CA for auditing, tax compliance, financial plans, and professional consultation, with increasing emphasis on digital skills and financial advisory roles.

Will CA Final exams be conducted in September 2025?

Yes, the CA final exam will be held in September 2025. The Institute of Chartered Accountants of India (ICAI) has announced that CA final examinations will be held three times a year, including January, May, and September.

Can I pass CA Inter in 3 months?

Yes, it is possible to pass CA Inter in 3 months, but it requires a highly disciplined and strategic approach. If you have already started your preparation, it is important to conduct focused studies, modifications, and fake tests. If you are starting from scratch, it is necessary to prioritize major subjects and dedicate enough time each day.

Can I register for CA Foundation now for September 2025?

Yes, you can register for the CA Foundation Examination for the September 2025 effort. The Institute of Chartered Accountants of India (ICAI) has opened registration for this session, and the time limit for registration is 1 May 2025. You can register through the official ICAI website, icai.org.

How to pay CA Inter exam fees?

CA Intermediate Examination Fee: Rs. 1500 for a single group and Rs. 2700 for both groups. This fee should be paid online during the registration process. Payments can be made through pure banking, debit/credit card, or BHIM UPI. A late fee of Rs. 600 is applied if paid after the deadline.