UXL Exams
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UXL Exams
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UXL Exams
UXL Exams
The bridge between foundation and final — master the core of CA.
CA Intermediate is the second of three levels of the Chartered Accountancy programme conducted by the Institute of Chartered Accountants of India (ICAI). It bridges the foundational knowledge acquired at the CA Foundation level and the advanced, professional-level expertise tested at the CA Final level. It is also referred to as CA Inter or CA IPCC (in the older scheme, now discontinued). Under the new ICAI scheme (effective from 2024 onwards), the CA Intermediate course has been significantly restructured — reduced from 8 papers to 6 papers, divided into two groups of three papers each. The new scheme introduces a standardised 70% descriptive and 30% objective (MCQ) question pattern across all six papers, with no negative marking. The total marks across both groups amount to 600 marks. A critical feature of the new scheme is that students are required to clear both groups of CA Intermediate before they can commence their Practical Training (Articleship). This is a reversal from the old scheme, where articleship could begin after clearing Group 1. Clearing both groups of CA Intermediate is also a prerequisite for registering in the CA Final course. In addition to the examination, under the new scheme, students who have cleared both groups of CA Intermediate must pass Self-Paced Online Modules (SPOMs — Set A and Set B) before they can appear in the CA Final examination. These SPOMs are online, self-paced, and free of additional charge.
There are two routes to register for CA Intermediate — the Foundation Route and the Direct Entry Route.
Nationality: The CA Intermediate examination is primarily for Indian nationals. Foreign nationals may register and appear, subject to ICAI's specific guidelines for international candidates.
A candidate who scores 60 marks or more (60%) in any individual paper in an attempt is eligible for an exemption in that paper. CA Intermediate has a well-defined paper-wise exemption system — one of the most important features for students who do not clear both groups in one attempt. An exemption means the candidate does not need to appear in that paper in subsequent attempts within the exemption validity period — the marks obtained are carried forward. The candidate still needs to meet the 50% aggregate per group using the exempted marks and marks scored in the remaining papers of that group. Exemptions are valid for the current and next two immediately following examination sessions after the attempt in which the exemption was earned (i.e., valid for 3 sessions including the session in which exemption was earned — check current ICAI circular for exact validity). If a student is unable to pass the said group within the following three attempts and has exhausted the exemption granted, they may opt for permanent exemption, but must score a minimum of 50% in each of the remaining papers of that group to pass. If a group is not cleared even after using the exemption for the full validity period, the exemption stands cancelled and the candidate must re-appear in all papers of that group. Under the new scheme, there is no negative marking even for MCQs — so exemption strategy is particularly valuable. ICAI permits candidates to surrender their paper-wise exemption if they choose to re-appear in all papers of a group. This can be beneficial if a candidate feels they can score higher and wishes to improve their overall performance.
ICSI Intermediate pass (CS Intermediate): Eligible to directly register for CA Intermediate via Direct Entry without clearing CA Foundation
ICAI-CMA Intermediate pass: Eligible to directly register for CA Intermediate via Direct Entry without clearing CA Foundation
Commerce Graduate with 55%+ aggregate: Eligible for Direct Entry into CA Intermediate; Foundation exempted
Non-Commerce Graduate with 60%+ aggregate: Eligible for Direct Entry into CA Intermediate; Foundation exempted
Offline only — pen and paper examination at designated ICAI examination centres across India
Not available — CA Intermediate is not conducted in CBT or online mode
ICAI has examination centres in all major cities and towns.
Centre preference is indicated at the time of exam form submission.
Important: ICAI officially announces exact exam dates approximately 3–4 months before each session. Students must always verify current dates and registration deadlines from the official ICAI website at icai.org. The 8-month registration cut-off is the key constraint unique to CA Intermediate (Foundation has 4 months). Under the new ICAI scheme, CA Intermediate is conducted three times a year — in January, May/June, and September. This triannual schedule applies to both Group I and Group II.
Note: All registration fees are non-refundable. Always verify the current fee structure on icai.org before registering, as fees are subject to revision by ICAI.
Source: Direct from ICAI portal
However, the CA Intermediate registration (not the certificate) expires after 5 years and must be revalidated before expiry if the student has not cleared both groups.
At the post-qualification (CA member) level, ICAI members must fulfil Continuing Professional Education (CPE) requirements — this applies after becoming a full CA member, not at the Intermediate stage.
8 months (mandatory study period) + at least one exam session. The earliest a student can appear is 8 months after registration; the earliest they can clear is the session immediately after that 8-month period.
5 years from the date of registration (with one permitted revalidation for a further period on payment of prescribed fees)
Most students take 1–3 years from registration to clear both groups of CA Intermediate, taking into account multiple attempts and revision cycles. Clearing both groups in a single session (both groups together at first attempt) is rare and represents a very high achievement.
A factual side-by-side against the certifications people most often compare it to.
Yes — CA Intermediate can be prepared alongside a full-time undergraduate degree (B.Com, BBA etc.) since ICAI study is self-paced with no mandatory classroom attendance.
Many students simultaneously pursue their graduation and CA Intermediate, as both have broadly compatible subjects (Accounting, Economics, Law, Taxation).
However, under the new ICAI scheme, articleship (2 years of practical training) begins only after clearing both groups of CA Intermediate. During articleship, ICAI restricts the number of leaves — 12 per year — and significant classroom coaching may not be feasible alongside full-time articleship.
Working professionals using the Direct Entry route can prepare for CA Intermediate alongside their jobs, though the 8-month mandatory study period and the depth of 6 subjects makes this challenging for those in demanding work roles.
Key update categories to track via ICAI Announcements:
Examination timetables and admit card availability for each session (January, May/June, September)
Registration cut-off dates for upcoming sessions (8 months before each exam session)
Amendment circulars for Income Tax, GST, Companies Act, and other laws — applicable for the upcoming exam session's syllabus
New Scheme transition guidelines and mapping of old scheme credits
Most students take 1–3 years from registration to clear both groups of CA Intermediate, taking into account multiple attempts and revision cycles. Clearing both groups in a single session (both groups together at first attempt) is rare and represents a very high achievement.