CA Intermediate Course
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CA Intermediate is the second level exam, of a course in India, Chartered Accountancy. It has eight subjects and over 7000 pages of study material that a student is expected to cover in the nine months study period allotted to them. The group system is what makes this exam even more difficult, as a group consists of four subjects, and a candidate has to pass all four papers in order to clear the group. Failure to pass in one subject immediately results in the failure of the entire group, which would mean that the student fails in the subjects in which he has passed. It is to be noted that the average passing percentage up to the year 2020 has been 16.76% only, which means only 4 out of every 25 students appearing for the exam manage to pass it. That being said, the least passing percentage was just 8.88% in the attempt of November 2018 Chartered Accountancy Course in
India India, officially the Republic of India (Hindi: ), is a country in South Asia. It is the seventh-largest country by area, the second-most populous country, and the most populous democracy in the world. Bounded by the Indian Ocean on the so ...
.


Eligibility

Students after clearing the
Common Proficiency Test The CPT or Common Proficiency Test was the first level of Chartered Accountancy examinations in India which has been changed to CA Foundation according to ICAI's revised scheme. Eligibility A person can register for CPT after completing Grad ...
(CPT) or
CA Foundation Course The CA Foundation Course is the entrance level for the chartered accountancy course offered by the Institute of Chartered Accountants of India (ICAI). Earlier, it was known as the Common Proficiency Test. CA Foundation contains 5 series of pape ...
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 for 4 papers and combined subjective & objective (70:30) for rest 4 subject. Eight subjects and two groups consisting 800 marks. Subjects are given as follows: MODULE 1 #
Accounting Accounting, also known as accountancy, is the measurement, processing, and communication of financial and non financial information about economic entities such as businesses and corporations. Accounting, which has been called the "languag ...
# Corporate and other Laws # Cost and Management Accounting #
Taxation A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal person, legal entity) by a governmental organization in order to fund government spending and various public expenditures (regiona ...
MODULE 2 #Advance Accounting # Auditing and Assurance #
Enterprise Information System An Enterprise Information System (EIS) is any kind of information system which improves the functions of enterprise business processes by integration. This means typically offering high quality of service, dealing with large volumes of data and cap ...
and
Strategic Management In the field of management, strategic management involves the formulation and implementation of the major goals and initiatives taken by an organization's managers on behalf of stakeholders, based on consideration of Resource management, resour ...
# 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, generally in the first week of May and November.


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. However, in order to claim the exemption, candidates must have appeared in all the papers of that Group/Unit.{{Cite web, url=https://resource.cdn.icai.org/24309announ14197.pdf, title=Frequently Asked Questions (FAQs) on "Exemption in a Paper", last=, first=, date=, website=ICAI, url-status=live, archive-url=, archive-date=, access-date=2020-02-05


Commencement of articleship

A student after clearing either one group or both the groups can commence articleship training for three years under a practising Chartered Accountant. But after two and half years completed of articleship students are eligible for final exam.


See also

*
Education in India Education in India is primarily managed by state-run public education system, which fall under the command of the government at three levels: central, state and local. Under various articles of the Indian Constitution and the Right of Child ...
*
Institute of Chartered Accountants of India The Institute of Chartered Accountants of India (ICAI) is India's largest professional accounting body under the administrative control of Ministry of Corporate Affairs, Government of India. It was established on 1 July 1949 as a statutory bod ...
* Chartered accountant * Indian Chartered Accountancy Course


References


External links

* https://www.icai.org/ Accounting in India Accounting education