The **CA Intermediate Course** is the second level of the Chartered Accountancy program offered by ICAI. This course builds upon the foundational knowledge acquired in the **CA Foundation** and provides deeper insights into accounting, taxation, law, and other professional areas. --- ### **Eligibility:** There are two ways to join the CA Intermediate Course: 1. **Foundation Route:** - Clear the **CA Foundation Examination**. - Complete 10+2 and Foundation-level training. - Register for Intermediate at least **8 months before** the exam. 2. **Direct Entry Route:** - Graduates/Postgraduates in Commerce with a minimum of **55% marks** or non-commerce graduates with **60% marks**. - Students who have cleared the Intermediate level of the **Institute of Company Secretaries of India (ICSI)** or the **Institute of Cost Accountants of India (ICMAI)**. --- ### **Course Duration:** - Minimum study period: **8 months** (before eligibility for the exam). --- ### **Syllabus:** The Intermediate course comprises **8 papers** divided into **two groups** (Group 1 and Group 2). Students can take exams for either group individually or both groups together. #### **Group 1:** 1. **Paper 1:** Accounting - Financial Statements of Companies - Accounting Standards - Special Transactions (e.g., Hire Purchase, Consignment) 2. **Paper 2:** Corporate and Other Laws - Section A: Corporate Laws - Companies Act, 2013 (Chapters 1-10) - Section B: Other Laws - Contract Act, Negotiable Instruments Act, etc. 3. **Paper 3:** Cost and Management Accounting - Costing Techniques - Marginal Costing - Budgeting and Decision Making 4. **Paper 4:** Taxation - Section A: Income Tax Law - Basics, Heads of Income, Taxation Process - Section B: Indirect Taxes (GST) - Overview and Compliance #### **Group 2:** 5. **Paper 5:** Advanced Accounting - Accounting for Special Transactions - Consolidated Financial Statements 6. **Paper 6:** Auditing and Assurance - Audit Concepts and Processes - Standards on Auditing 7. **Paper 7:** Enterprise Information Systems & Strategic Management - Section A: Information Systems - IT in Business, Data Security, and Automation - Section B: Strategic Management - Business Policies, Competitive Strategies 8. **Paper 8:** Financial Management and Economics for Finance - Section A: Financial Management - Capital Budgeting, Working Capital, and Ratios - Section B: Economics for Finance - Economic Reforms, International Trade, and Finance --- ### **Exam Pattern:** 1. **Mode:** Offline (Pen and Paper). 2. **Medium:** English and Hindi. 3. **Duration:** Each paper is **3 hours**. 4. **Marks:** 100 marks per paper (Total: 800 marks). 5. **Passing Criteria:** - Minimum **40% marks in each paper**. - Aggregate of **50% across all papers** in a group. ### **Practical Training:** - Complete **Integrated Course on Information Technology (ICITSS)** before starting the exam. - After passing one or both groups, students can start **Articleship Training** (3 years under a practicing CA).