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Updated By Puja Gupta on 05 Mar, 2026 17:27
Learn about the CA Intermediate 2026 Exam Pattern. Understand the marking scheme, paper-wise number division, etc.
Your Ultimate Exam Preparation Guide Awaits!
The CA Intermediate 2026 exam schedule is now available on the official website of the ICAI. Candidates who want to pursue their future professional journey as a CA should know all the details regarding the exam pattern for comprehensive preparation. The CA Intermediate 2026 exam pattern should be followed very strictly to score well. All aspirants can register themselves for the exam, either for a single section or both sections, through the direct route or the foundation route. A minimum of 40% is required for each paper. Besides, a minimum of 50% is mandatorily needed per group(i.e., 200 per group). Each paper carries 100 marks, and the total marks are 600.
In the CA Intermediate exam 2026 pattern, there is no negative marking. Candidates need to answer all the questions as described in the exam paper. It is recommended to dedicate a minimum of 5 to 6 hours per day to understand all topics and papers. Besides, follow specifically designed books for the CA Intermediate exam along with online mock tests on the ICAI website. For more details, go through the insights given here.
Also Read:
| CA Intermediate 2026 Admit Card | CA Intermediate 2026 Application Form |
|---|---|
| CA Intermediate 2026 How to Prepare | CA Intermediate 2026 Syllabus |
Check a few important details regarding the CA Intermediate exam:
Particulars | Details |
|---|---|
Exam authority | Institute of Chartered Accountants of India |
Frequency | January, May, and September |
Languages of the question paper | English and Hindi |
Exam mode | Offline, i.e., pen-and-paper based |
Duration of the exam | 3 hours |
Passing marks per paper | 40% per paper |
Attempts | No certain limit |
Candidates who will clear the CA Intermediate 2026 exam can proceed to the CA Final exam. So, everyone should follow the exam pattern thoroughly.
Paper name | Marks per paper | Marks distribution | |
|---|---|---|---|
Subjective questions | Objective questions | ||
Paper 1: Advanced Accounting | 100 | 70 | 30 |
Paper 2: Corporate and Other Laws | 100 | 70 | 30 |
Paper 3: Taxation
| 100 | 70 | 30 |
Paper 4: Cost and Management Accounting | 100 | 70 | 30 |
Paper 5: Auditing and Ethics | 100 | 70 | 30 |
Paper 6: Financial Management & Ethics Management
| 100 | Section A: 35 Section B: 35 | Section A: 15 Section B: 15 |
The table has the detailed marking scheme for the CA Intermediate 2026 exam:
Particulars | Details |
|---|---|
Each paper carries | 100 |
Total marks | 600 |
Negative marking scheme | There is no negative marking. |
Pass mark for each paper and the entire exam | A minimum of 40% is needed for each paper. Along with this, a minimum of 50% is mandatorily needed in a group(i.e., 200 per group). |
Related Link:CA Intermediate Results 2026
Under ICAI's New Scheme, the CA Intermediate syllabus consists of 6 papers divided into two groups of three papers each. Each paper carries 100 marks, with a 70:30 pattern- 70 marks for descriptive questions and 30 marks for objective (MCQ) questions. There is no negative marking. Candidates must score a minimum of 40% in each paper and 50% aggregate per group to qualify.
| Paper | Subject | Marks |
|---|---|---|
| Paper 1 | Advanced Accounting | 100 |
| Paper 2 | Corporate & Other Laws | 100 |
| Paper 3 | Taxation (Income Tax & GST) | 100 |
| Paper | Subject | Marks |
|---|---|---|
| Paper 4 | Cost & Management Accounting | 100 |
| Paper 5 | Auditing & Ethics | 100 |
| Paper 6 | Financial Management & Strategic Management | 100 |
| Particulars | Details |
|---|---|
| Conducting Body | ICAI |
| Total Papers | 6 (3 per group) |
| Total Marks | 600 |
| Exam Pattern | 70% Descriptive + 30% MCQ |
| Negative Marking | None |
| Passing Criteria | 40% per paper, 50% aggregate per group |
| Exam Frequency | Thrice a year (January, May, September) |
Note: Candidates can appear for one group at a time or both groups simultaneously, depending on their preparation level and strategy.
Want to know more about CA Intermediate
Yes, the exam pattern has been significantly revised under ICAI's new scheme. The number of papers has been reduced from 8 to 6, and all papers now follow the 70:30 descriptive-to-MCQ format. Additionally, candidates who score 60 or more marks in a paper are granted a permanent exemption for that paper under the new scheme, meaning they do not need to reappear in that paper in future attempts.
Yes, candidates have the flexibility to appear for both groups simultaneously or one group at a time, depending on their preparation level and personal strategy. However, candidates must meet the qualifying criteria — a minimum of 40% in each paper and 50% aggregate per group — independently for each group they attempt.
The CA Intermediate exam consists of 6 papers divided into two groups of three papers each, with each paper carrying 100 marks and a total of 600 marks. All papers follow a 70:30 pattern — 70 marks for descriptive questions and 30 marks for objective (MCQ) questions. The exam is conducted in offline mode with a duration of 3 hours per paper, and there is no negative marking.
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