CA Intermediate Exam Pattern Jan 2027, Check ICAI New Format

Get the CA Intermediate Exam pattern for Jan 2027, including the number of papers, marks distribution, passing criteria, exam mode, new scheme changes, and all.

The CA intermediate exam pattern for Jan 2027 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 2027 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 2027 will include 70% descriptive questions and 30% case study-based multiple-choice questions.

CA Intermediate Exam Pattern for Jan 2027
Exam Name CA Intermediate Jan 2027
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 Exam Pattern Jan 2027

Learn about the Jan 2027 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 2027 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 2027 

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 2027
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 2027

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.

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FAQs

When does the CA Intermediate January 2027 attempt take place?

The session is spread across six exam days in early-to-mid January 2027, with three papers per group on alternating dates.

 

How are the six papers split between the two groups?

Group 1 is finished first, followed by a short gap, and then Group 2 wraps up the attempt — so students attempting both groups get a few days' breathing room in between.

 

What subjects does Group 1 cover?

Group 1 has Advanced Accounting, Corporate and Other Laws, and Taxation.

 

What subjects does Group 2 cover?

Group 2 has Cost and Management Accounting, Auditing and Ethics, and Financial Management & Strategic Management.

 

How long is each paper, and what time do exams start?

Every paper runs for a full three hours in the afternoon slot, so pacing across three hours per subject is something to practice well before the actual exam.

 

Do students get any time to just read the paper before writing?

Yes — there's a short reading window right before the exam starts, meant purely for going through the questions and planning your approach, not for writing answers yet.

 

When does ICAI usually open the exam form for a January attempt?

The exam form window typically opens a couple of months before the exam, once registrations for that cycle have closed.

Is there a cutoff for registering before the exam form opens?

Yes, there's a registration deadline that falls several months ahead of the exam form — missing it usually means waiting for the next cycle.

 

When can students expect their admit cards?

Admit cards are usually released about two weeks before the first paper, so it's worth downloading and checking details as soon as they're out.

 

Where are the exams conducted?

Exams are held across numerous centers in India, along with a handful of centers abroad for international candidates.