CA Intermediate Exam Pattern Sept 2026, Check ICAI New Format

Get the CA Intermediate Exam pattern for Sept 2026, including the number of papers, marks distribution, passing criteria, exam mode, new scheme changes, and all.

The CA intermediate exam pattern for Sept 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 Sept 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 Sept 2026 will include 70% descriptive questions and 30% case study-based multiple-choice questions.

CA Intermediate Exam Pattern for Sept 2026
Exam Name CA Intermediate Sept 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

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CA Intermediate Exam Pattern Sept 2026

Learn about the Sept 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 Sept 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 Sept 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 Sept 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 Sept 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 

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FAQs

What is the CA Intermediate Exam Pattern Sept 2026?

The CA Intermediate Exam Pattern Sept 2026 includes two groups with multiple subjects containing both descriptive and objective questions according to the latest ICAI examination scheme and syllabus structure.

How many groups are there in the CA Intermediate examination?

The CA Intermediate examination is divided into two groups, and students can choose to appear for a single group or both groups in one examination attempt.

Are there objective questions in the CA Intermediate Sept 2026 exams?

Yes, some CA Intermediate papers include objective or multiple-choice questions along with descriptive questions according to the latest ICAI examination pattern and subject requirements.

What is the passing criteria for CA Intermediate Sept 2026?

Students must score at least 40% marks in each subject and secure a minimum of 50% aggregate marks in each group to pass the examination successfully.

How many papers are there in the CA Intermediate Sept 2026?

The CA Intermediate course consists of multiple papers divided across two groups, covering subjects related to accounting, taxation, auditing, law, and financial management.

Is there negative marking in the CA Intermediate Sept 2026 exams?

Negative marking generally applies to objective-type questions in certain papers, so students should carefully attempt MCQs during the examination.

What is the duration of each CA Intermediate exam paper?

Each CA Intermediate examination paper is usually conducted for three hours according to the official ICAI examination schedule and pattern.

Has ICAI changed the CA Intermediate exam pattern for Sept 2026?

ICAI may update the exam pattern, marking scheme, or paper structure before the September 2026 attempt, so students should regularly check official notifications for updates.

Why is understanding the CA Intermediate exam pattern important?

Understanding the exam pattern helps students manage preparation effectively, plan revision strategies, improve time management, and understand the marking structure before examinations.

How can students prepare according to the CA Intermediate exam pattern?

Students should solve mock tests, practice previous year question papers, understand paper formats, and revise important concepts regularly to prepare effectively according to the examination pattern.