Candidates can register for Intermediate level of CA Course through two routes:
i. After qualifying Foundation Course, or
ii. Through Direct Entry, if candidates are Graduates/Post Graduates with prescribed percentage of marks or have qualified the Intermediate Level examination of the Institute of Cost Accountants of India / the Institute of Company Secretaries of India.
Direct Entry Route:
The ICAI allows the following candidates to enter directly to its Intermediate Course
A. Commerce Graduates/Post-Graduates (with minimum 55% marks) or Other Graduates/Post-Graduates (with minimum 60% marks) and
B. Intermediate level passed candidates of Institute of Company Secretaries of India and Institute of Cost Accountants of India
(Candidates who are pursuing the Final Year of Graduation Course can also register for the Intermediate Course on provisional basis and their registration would be regularized only on submission of satisfactory proof of having passed the Graduation examination with the specified percentage of marks within six months from the date of appearance in the final year graduation examination)
Candidates have to register for Intermediate Course under both routes by filling Online Registration Form available on ICAI website(www.icai.org) in “Course Registration Forms” under “Students tab”.
Following documents are to be submitted to concerned Regional Office within 7 days of the date of online registration along with the print out of the online registration form, duly signed by the student:
- Foundation Route students have to submit attested copy of marksheet of Class 12th or its equivalent Central Government recognised examination pass marks statement.
- Direct Entry Route students have to submit attested copy of Graduation / Post Graduation mark statements/marksheet of Intermediate level examination of the Institute of Company Secretaries of India or the Institute of Cost Accountants of India.
- One recent color photograph (affixed on the printout of the online successful registration form)
- Attested copy of proof of special category certificate i.e SC/ST, OBC, Differently abled.
On completion of the registration process, the study material will be sent to the students through Centralized Dispatch System (CDS).
Registration Fee: Rs. 18,000
Last dates: 1st September for May exam and 1st March for Nov exam
Intermediate syllabus is divided into 2 groups having 4 papers each. A student can appear in any one group or both groups in an attempt.
|Paper-2||Corporate & Other laws
Section A: Company Law
Section B: Other Laws
|Paper-3||Cost and Management Accounting|
Section A: Income Tax Laws
Section B: Indirect Taxes
|Paper-6||Auditing and Assurance|
|Paper-7||Enterprise Information Systems & Strategic Management
Section A: Enterprise Information Systems
Section B: Strategic Management
|Paper-8||Financial Management & Economics for Finance
Section A: Financial Management
Section B: Economics for Finance
Requirements for Passing Intermediate Examination
A student may appear in both the groups simultaneously or in one group in one examination and in the remaining group at any subsequent examination. He is declared to have passed the Intermediate examination, if he passes both the groups.
i. A student shall ordinarily be declared to have passed in both the groups simultaneously, if he...
- a. Secures at one sitting a minimum of 40% marks in each paper of each of the groups and minimum of 50% marks in the aggregate of all the papers of each of the groups; or
- b. Secures at one sitting a minimum of 40% marks in each paper of both the groups and minimum of 50% marks in the aggregate of all the papers of both the groups taken together
ii. A student shall be declared to have passed in a group if he secures at one sitting a minimum of 40% marks in each paper of group and minimum of 50% marks in the aggregate of all the papers of that group.
A student who appeared in all the papers comprised in a Group/unit and fails in one or more papers comprised in that Group/Unit but secures a minimum of 60% of the marks in any paper(s) of that Group/Unit shall be eligible for exemption in that paper(s) in the next three following examinations.