CA Intermediate Exam Pattern Jan 2026, Check ICAI New Format

The CA Inter Exam Pattern Jan 2026 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 Jan 2026 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 Jan 2026 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 Jan 2026 will include 70% descriptive questions and 30% case study-based multiple-choice questions.

CA Intermediate Exam Pattern for Jan 2026
Exam Name CA Intermediate Jan 2026
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

Enroll Now for CA Intermediate Courses 

CA Intermediate Exam Pattern Jan 2026

Learn about the Jan 2026 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 Jan 2026 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 Jan 2026 

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 Jan 2026
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 Jan 2026

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.

Why Choose CA Exam Test Series for CA Preparation 

When it comes to preparing for the hard CA exams, choosing the right test series can make all the difference. caexams.in has emerged as a trusted and result-oriented platform for CA Foundation, Intermediate, and Final aspirants. Here's why it should be your first choice:

  • Trusted by Thousands of CA Aspirants: CA Exams has built a strong reputation among CA students for its consistent quality and excellent student feedback.
  • ICAI Pattern-Based Question Papers: All tests are strictly based on the latest ICAI exam pattern and syllabus, ensuring real exam-like practice.
  • Timely Evaluation with Expert Feedback: Get your answers evaluated within 48–72 hours along with detailed feedback, a marking scheme, and improvement tips.
  • Personalized Mentorship & Study Planner: Get personalized mentorship, performance tracking, and a daily study plan customized to your syllabus completion pace.

FAQs

How many papers are there in the CA Intermediate exam for the January 2026 session?

There are six papers, divided into two groups (Group I and Group II), with three papers in each group. Each paper carries 100 marks, making a total of 600 marks for the entire CA Intermediate exam.

What is the duration of each CA Intermediate paper in January 2026?

Each CA Intermediate exam paper is 3 hours long. This applies to all six papers in both groups, giving students sufficient time for both objective (MCQ) and descriptive sections.

What types of questions will be asked in CA Intermediate Jan 2026?

The papers feature a mix of objective (MCQ) and subjective (descriptive) questions. Specifically, the pattern mandates 30% case-study-based MCQs and 70% descriptive questions across all six papers.

Is there negative marking in the CA Intermediate January 2026 exam?

No, there is no negative marking for wrong answers. This applies to the MCQ portion of the exam, making it less risky for students to attempt multiple-choice parts confidently.

What are the passing criteria for the CA Intermediate Jan 2026 attempt?

To pass, a candidate must score at least 40% in each individual paper and achieve a minimum of 50% aggregate in each group. Failing either condition means the attempt for that group isn’t cleared.

Are the ICAI Intermediate exams in January 2026 offline or online?

The CA Intermediate January 2026 exams will be conducted offline (pen and paper-based), which means students will write their answers on OMR sheets and answer booklets as usual.

Under the new pattern, which papers have MCQs?

All six papers in the CA Intermediate exam (both groups) include MCQ sections, because ICAI’s new scheme mandates 30% of each paper to be objective case-based MCQs.

How challenging is the CA Inter Jan 2026 exam pattern compared to older patterns?

The pattern is considered more application-oriented. With case-study MCQs and descriptive questions making up 70%, students need both strong conceptual clarity and practical application skills to score well.

How many total marks are there in the CA Intermediate Jan 2026 exam?

The exam totals 600 marks, since there are six papers and each paper is worth 100 marks under ICAI’s new scheme. Clearing requires meeting both individual paper pass marks and aggregate thresholds.

What’s the ideal strategy to attempt the paper on exam day, given this pattern?

On exam day, begin with descriptive questions to secure bulk marks, then tackle MCQ case-studies carefully. Ensure time for both since MCQs may involve data, allocate time to read and analyze them before answering.