CA Intermediate Syllabus New Scheme 2026 is a complete redesign of how India’s most rigorous professional accounting course is structured. The Institute of Chartered Accountants of India (ICAI) officially notified this new scheme on July 1, 2023, reducing papers from eight to six and introducing a 70:30 descriptive-to-MCQ exam pattern. If you are planning to appear for the September 2026 or January 2027 CA Intermediate exam, understanding this revised syllabus is the single most important step you can take right now. This guide covers all 6 papers, chapter-wise topics, eligibility, registration fees, exam dates, preparation strategies, and FAQs — everything you need in one place.
The CA Intermediate New Scheme Syllabus 2026 consists of 6 papers divided into 2 groups — Group I (Advanced Accounting, Corporate & Other Laws, Taxation) and Group II (Cost & Management Accounting, Auditing & Ethics, Financial Management & Strategic Management). Each paper is of 100 marks with 70 marks descriptive and 30 marks MCQ. Students must score 40% per paper and 50% aggregate per group to pass, with the registration fee set at Rs.18,000 for both groups.
- Conducting Body: Institute of Chartered Accountants of India (ICAI)
- Total Papers: 6 (reduced from 8 under old scheme)
- Groups: 2 groups × 3 papers each
- Marks per Paper: 100 (70 Descriptive + 30 MCQ)
- Passing Criteria: 40% per paper + 50% aggregate per group
- Registration Fee (Both Groups): Rs.18,000 (Indian students)
- Registration Fee (Single Group): Rs.13,000 (Indian students)
- Exams per Year: 3 sessions — January, May, and September
- Sept 2026 Exam Dates: Group I — Sep 1, 3, 6; Group II — Sep 8, 10, 12
- Scheme Notified: July 1, 2023 | First Exam: May 2024
- Registration Validity: 5 years from date of registration
- Negative Marking: None (even for MCQ section)
- What Is the CA Intermediate New Scheme Syllabus 2026?
- Who Should Read This Guide?
- Group I Syllabus — Papers 1, 2 & 3 (Detailed Topics)
- Group II Syllabus — Papers 4, 5 & 6 (Detailed Topics)
- CA Inter New Scheme Exam Pattern and Marks Distribution
- Eligibility and Registration Process 2026
- How to Register for CA Intermediate 2026 — Step by Step
- Old Scheme vs New Scheme — Key Differences
- Advantages and Disadvantages of the New Scheme
- Important Terms Related to CA Inter New Scheme
- Important Dates and Timeline 2026
- Important Links
- Conclusion
- Key Takeaways
- Frequently Asked Questions
What Is the CA Intermediate New Scheme Syllabus 2026?
The CA Intermediate New Scheme Syllabus is ICAI’s revised education and training framework that replaced the earlier eight-paper structure with a streamlined six-paper curriculum. Effective from May 2024, this new scheme emphasizes practical application, case-based thinking, and ethical grounding — reflecting the evolving demands of the global accounting profession.
Under the new scheme, papers like Strategic Management are now formally integrated into Paper 6, Ethics has been added to Auditing (now Paper 5: Auditing and Ethics), and Taxation has moved to Group I as Paper 3. The entire curriculum is designed to ensure that a CA qualifier is not just technically proficient but also analytically strong and professionally ethical — qualities that modern employers demand.
For the 2026 exam cycle, this scheme is fully applicable across all three exam sessions — January 2026, May 2026, and September 2026. Students registering now for the January 2027 session must also prepare under this revised syllabus.
Who Should Read This Guide?
- 🎓 CA Foundation Passers — Students who have cleared the CA Foundation exam and are registering for CA Intermediate for the first time.
- 🎓 Commerce Graduates (55%+) — Graduates with at least 55% aggregate marks who want to register via the Direct Entry Route without clearing CA Foundation.
- 🎓 Non-Commerce Graduates (60%+) — Candidates from non-commerce backgrounds who meet the 60% minimum graduation marks threshold.
- 📚 Existing CA Inter Students Switching Schemes — Students currently under the old scheme who want to understand what the new syllabus covers and how it differs.
- 🗓️ Sept 2026 / Jan 2027 Exam Aspirants — Anyone planning to appear in the next CA Intermediate exam window who needs a clear, updated subject-by-subject roadmap.
- 👨💼 ICSI / ICMAI Intermediate Clearers — Candidates who have cleared the Intermediate level of CS or CMA and want to register directly for CA Intermediate.
- 👨👩👧 Parents and Guardians — Those helping a commerce student plan their CA journey and understand fees, timelines, and subject difficulty.
- 🏢 Articleship Seekers — Students who need to understand which CA Intermediate subjects directly support their practical training experience.
Group I Syllabus — Papers 1, 2 and 3 (Detailed Topics)
Group I of the CA Intermediate New Scheme covers the foundational areas of accounting standards, corporate legislation, and taxation. Students can attempt Group I independently and must score 40% in each paper and 50% aggregate (150 out of 300) to clear the group.
Paper 1 — Advanced Accounting (100 Marks)
Advanced Accounting is the most conceptually intensive paper in Group I. It is divided into three sections spanning Accounting Standards (AS 1–29), Company Accounts, and Branch Accounting — with 15 chapters in total.
| Section | Key Topics Covered | Exam Weightage |
|---|---|---|
| I. Accounting Standards | AS 1–29, Framework for Financial Statements, Ind AS / IFRS Overview | 55–65% |
| II. Company Accounts | Schedule III, Financial Statements, Share Buyback, Amalgamation, Internal Reconstruction | 30–35% |
| III. Branch Accounting | Branch Accounting including Dependent Branches and Foreign Branches | 5–10% |
Key chapters include: AS 2 (Inventories), AS 9 (Revenue Recognition), AS 10 (Property, Plant & Equipment), AS 15 (Employee Benefits), AS 22 (Deferred Tax), AS 26 (Intangible Assets), and company accounts including profit & loss, balance sheet preparation as per Companies Act 2013 Schedule III format.
Paper 2 — Corporate and Other Laws (100 Marks)
Corporate and Other Laws is split into two distinct parts — Company Law & LLP Law (70 marks) and Other Laws (30 marks). This paper tests your ability to apply legal provisions to real-world case scenarios rather than just recall sections.
| Section | Key Topics Covered | Marks |
|---|---|---|
| Part I — Company Law (Section A) | Incorporation, Prospectus, Share Capital, Debentures, Deposits, Charges | 40 marks |
| Part I — Company Law (Section B) | Management & Administration, Dividend, Company Accounts, Audit & Auditors, Foreign Companies | 30 marks |
| Part I — LLP Act, 2008 | LLP Formation, Rights and Duties of Partners, LLP Agreement, Winding Up | Included in 70M |
| Part II — General Clauses Act, 1897 | Definitions, Construction Rules, Applicability | ~10 marks |
| Part II — Interpretation of Statutes | Rules of Interpretation, Aids to Construction, Construction of Deeds | ~10 marks |
| Part II — FEMA, 1999 | Definitions, Current Account Transactions, Capital Account Transactions | ~10 marks |
Paper 3 — Taxation (100 Marks)
Taxation is equally split into two modules — Section A: Income Tax (50 marks) and Section B: Goods and Services Tax / GST (50 marks). This paper requires regular updates as tax rates and provisions change with each Union Budget and GST Council notification.
| Section | Key Topics Covered | Weightage |
|---|---|---|
| A-I. Basic Concepts | Person, Assessee, Assessment Year, Agricultural Income, Residential Status | 10–20% |
| A-II. Heads of Income | Salaries, House Property, Business Income (PGBP), Capital Gains, Income from Other Sources | 25–30% |
| A-III. Clubbing, Set-Off, Deductions | Clubbing of Income, Set-Off and Carry Forward of Losses, Deductions under Chapter VIA | 15–20% |
| A-IV. Advance Tax, TDS, TCS | Advance Tax Computation, TDS Provisions under Sections 192–206C, TCS | 15–20% |
| A-V. Return Filing | Return of Income, Self-Assessment, Alternative Tax Regimes (New vs Old) | 20–25% |
| B-I. GST Introduction | Constitutional Background, Key Definitions, GST Council | 0–5% |
| B-II. Levy, Supply, Exemptions | Concept of Supply, Charge of Tax, Reverse Charge Mechanism, Composition Levy, Exemptions | 50–80% |
| B-III. ITC, Registration, Returns | Place/Time/Value of Supply, Input Tax Credit, GST Registration, Invoice, Returns | 20–45% |
Group II Syllabus — Papers 4, 5 and 6 (Detailed Topics)
Group II covers management-oriented and applied professional subjects. These papers build skills in cost control, ethical auditing, and financial decision-making — skills that are critical for articleship and future CA practice.
Paper 4 — Cost and Management Accounting (100 Marks)
Cost and Management Accounting (CMA) is a highly numerical and scoring paper. Students who practice ICAI’s Practice Manual regularly consistently score above 60 marks in this paper.
| Section | Key Topics Covered | Weightage |
|---|---|---|
| I. Overview | Scope of CMA, Cost Terms and Concepts, Cost Behaviour, Digital Costing, Cost Sheets | 10–15% |
| II. Ascertainment of Cost | Material Cost (EOQ, Inventory Valuation), Employee Cost, Overheads (Allocation, ABC Costing) | 35–40% |
| III. Methods of Costing | Unit Costing, Job Costing, Batch Costing, Process Costing, Joint Products, By-Products, Service Costing | 20–25% |
| IV. Cost Control and Analysis | Standard Costing, Variance Analysis (Material, Labour, Overhead), Marginal Costing, CVP Analysis, Budgetary Control | 25–30% |
Paper 5 — Auditing and Ethics (100 Marks)
Under the New Scheme, Ethics is no longer a separate concept — it is woven into the Auditing paper, making Paper 5 a holistic test of professional conduct and audit methodology. ICAI examiners reward students who demonstrate professional judgment, not just section recall.
| Section | Key Standards / Topics | Weightage |
|---|---|---|
| I–II. Nature and Planning | SA 200, SA 300, Audit Strategy and Programme | 12–18% |
| III. Risk and Internal Control | SA 315, SA 320 (Materiality), SA 330, Digital / IT Audit | 8–12% |
| IV. Audit Evidence | SA 500, SA 505, SA 520, SA 530 (Sampling) | 12–18% |
| V. Financial Statement Audit | Revenue, Expenses, Capital Items, Assets and Liabilities Audit | 12–20% |
| VI–VII. Documentation and Review | SA 230, SA 560, SA 570 (Going Concern), SA 580, SA 260 | 12–18% |
| VIII. Audit Report | SA 700, SA 705, SA 706, CARO 2020, Branch and Joint Audit | 8–12% |
| IX. Special Entities | Government Audit, NPOs, Partnerships, Banks, Co-operatives, LLPs | 12–18% |
| X. Ethics | ICAI Code of Ethics, Independence, SA 210, SQC 1, SA 220 | 8–10% |
Paper 6 — Financial Management and Strategic Management (100 Marks)
Paper 6 is the only paper with two fully separate sections — Section A: Financial Management (50 marks) and Section B: Strategic Management (50 marks). Financial Management covers investment decisions and capital structure theory, while Strategic Management covers business analysis frameworks like SWOT, Porter’s Five Forces, and BCG Matrix.
| Section | Key Topics Covered | Weightage |
|---|---|---|
| FM-I. FM and Financial Analysis | FM Objectives, Role of Financial Manager, Ratio Analysis, Financial Statements | 10–15% |
| FM-II. Financing and Cost of Capital | Sources of Finance, WACC, Capital Structure Theories, EBIT-EPS Analysis, Financial and Operating Leverage | 45–50% |
| FM-III. Capital Investment and Dividend | NPV, IRR, MIRR, Payback Period, Profitability Index, Dividend Theories (Gordon, Walter, MM) | 20–25% |
| FM-IV. Working Capital | Working Capital Cycle, Receivables Management, Cash Management, Inventory Management | 15–20% |
| SM-I. Introduction to SM | Business Policy, Strategic Levels (Corporate, Business, Functional) | 15–20% |
| SM-II. Environment Analysis | PESTLE Analysis, Porter’s Five Forces, Value Chain Analysis | 15–20% |
| SM-III. Strategic Process | Vision, Mission, Objectives, SWOT Analysis, McKinsey 7S Framework, Benchmarking | 25–30% |
| SM-IV. Corporate Strategies | BCG Matrix, GE Nine Cell Matrix, Ansoff’s Matrix, Mergers and Acquisitions, Strategic Alliances | 25–30% |
| SM-V. Functional Strategies | Marketing, Financial, Operations, HR, and R&D Strategy | 10–15% |
CA Inter New Scheme Exam Pattern and Marks Distribution
The CA Intermediate 2026 exam follows a standardized pattern across all 6 papers. Every paper carries 100 marks: 70 marks for descriptive/subjective questions and 30 marks for objective MCQ questions. There is no negative marking in the MCQ section, which gives students a strategic advantage.
| Paper | Subject | Group | Total Marks | Descriptive | MCQ |
|---|---|---|---|---|---|
| Paper 1 | Advanced Accounting | I | 100 | 70 | 30 |
| Paper 2 | Corporate and Other Laws | I | 100 | 70 | 30 |
| Paper 3 | Taxation (DT + GST) | I | 100 | 70 | 30 |
| Paper 4 | Cost and Management Accounting | II | 100 | 70 | 30 |
| Paper 5 | Auditing and Ethics | II | 100 | 70 | 30 |
| Paper 6 | Financial Management & Strategic Management | II | 100 | 70 | 30 |
| Total | Both Groups | – | 600 | 420 | 180 |
Passing criteria: Minimum 40 marks (40%) in each individual paper AND minimum 150 marks (50%) in aggregate per group. Students who score below 40% in even one paper of a group fail the entire group, regardless of aggregate performance.
Eligibility and Registration Process 2026
There are two recognized routes to register for the CA Intermediate course under the ICAI New Scheme — the Foundation Route and the Direct Entry Route. Each route has distinct eligibility requirements and registration documents.
| Eligibility Criterion | Foundation Route | Direct Entry Route |
|---|---|---|
| Minimum Qualification | Pass CA Foundation exam (ICAI) | Graduation / Post-Graduation |
| Minimum Marks (Commerce) | CA Foundation clearance required | 55% aggregate in graduation |
| Minimum Marks (Non-Commerce) | CA Foundation clearance required | 60% aggregate in graduation |
| ICSI / ICMAI Intermediate Clearers | Not applicable | Eligible for Direct Entry |
| Registration Fee (Both Groups) | Rs.18,000 | Rs.18,000 |
| Registration Fee (Single Group) | Rs.13,000 | Rs.13,000 |
| Registration Validity | 5 years | 5 years |
| Minimum Study Period | 8 months from registration | 8 months from registration |
| Overseas Students (Both Groups) | $1,000 | $1,000 |
| Overseas Students (Single Group) | $600 | $600 |
How to Register for CA Intermediate 2026 — Step by Step
- Visit the ICAI SSP Portal: Go to eservices.icai.org — ICAI’s official Self-Service Portal for all registration and exam form submissions.
- Create Your ICAI Account: Register with your name, email, and mobile number. Verify via OTP sent to your registered mobile. Use this login for all future ICAI transactions.
- Choose Your Route: Select Foundation Route (if you have cleared CA Foundation) or Direct Entry Route (if you are a graduate/postgraduate meeting minimum marks).
- Fill the Registration Form: Enter personal details, qualification details, and upload required documents — Class 12 marksheet or graduation marksheet (as applicable), recent photograph, and nationality proof for foreign candidates.
- Pay the Registration Fee: Pay Rs.18,000 for both groups or Rs.13,000 for a single group via debit/credit card, UPI, or net banking. No cash payment accepted.
- Submit Physical Documents: Print the online registration form and submit attested physical copies of documents to your nearest ICAI Regional Office within 7 days of online submission.
- Fill the Exam Form: Once registered, fill the CA Inter Exam Form (separate from registration) within the exam form submission window. For September 2026, the exam form window was July 6–19, 2026 (without late fee) and July 22, 2026 (with Rs.600 late fee).
- Download Admit Card: After exam form submission closes, download your CA Inter admit card from the ICAI website. Carry it mandatorily to the exam centre along with valid photo ID.
Register for CA Intermediate at least 8 months before your target exam session, as ICAI mandates a minimum study period of 8 months from registration date. For the January 2027 session, your registration deadline is approximately May 1, 2026. Missing this window means waiting for the May 2027 session. Always check icai.org for the latest official dates.
Old Scheme vs New Scheme — Key Differences
Students switching from the old CA Intermediate scheme or trying to understand the structural changes will find this comparison essential. The new scheme is not just a cosmetic update — it represents a fundamental change in approach, paper structure, and skill emphasis.
| Parameter | Old Scheme | New Scheme (2026) |
|---|---|---|
| Total Papers | 8 papers (4+4) | 6 papers (3+3) |
| Total Marks | 800 marks | 600 marks |
| Exam Pattern | Fully Descriptive | 70% Descriptive + 30% MCQ |
| Negative Marking (MCQ) | Not applicable | No negative marking |
| Strategic Management | Separate paper (Paper 7) | Merged into Paper 6 (FM-SM) |
| Ethics Coverage | Not covered at Inter level | Integrated into Auditing (Paper 5) |
| Taxation Group | Group II (Paper 5) | Group I (Paper 3) |
| Registration Validity | 4 years | 5 years |
| Exams per Year | 2 sessions (May and November) | 3 sessions (Jan, May, Sep) |
| First Applicable Session | Until November 2023 | From May 2024 onwards |
The New Scheme is unambiguously better for students. Three exam sessions per year means more attempts and faster course completion. Five-year registration validity reduces pressure. No negative marking in MCQs rewards attempt-all strategies. And the integrated Ethics module makes CA Inter graduates more competitive in the job market. If you are starting fresh in 2026, register under the New Scheme without hesitation.
Advantages and Disadvantages of the CA Inter New Scheme
The New Scheme is widely praised by coaching institutes and students alike, but it also comes with a few challenges that aspirants must be aware of before committing to their preparation strategy.
Advantages (Pros)
- ✅ 3 exam sessions per year — January, May, and September — giving faster re-attempt opportunities compared to 2 under the old scheme.
- ✅ Reduced paper count from 8 to 6 means lower cognitive load and a more focused, manageable syllabus.
- ✅ No negative marking on MCQs gives students a significant strategic advantage — attempt all questions without fear of losing marks.
- ✅ Ethics integration in Auditing makes graduates more industry-ready and aligns with global CA standards (IESBA Code of Ethics).
- ✅ 5-year registration validity (up from 4 years) gives working students and slow-pace learners more breathing room.
Disadvantages (Cons)
- ⚠️ MCQ section requires broader preparation — case-based MCQs test application skills, not just memorization. Many traditionally-oriented students find this adjustment difficult.
- ⚠️ Taxation paper requires constant amendment updates — GST and Income Tax provisions change with every Budget, requiring students to stay current throughout the year.
- ⚠️ Strategic Management is a new addition for many students from the old scheme, requiring additional study effort with no historical practice papers before 2024.
Important Terms Related to CA Intermediate New Scheme
Understanding these key terms will help you navigate ICAI notifications, study material, and exam-related communications more effectively.
- ICAI (Institute of Chartered Accountants of India): The statutory body established under the Chartered Accountants Act, 1949, that conducts CA examinations and regulates the profession in India. Official site: icai.org
- SSP Portal (eservices.icai.org): ICAI’s Self-Service Portal — the official online platform for CA registration, exam form submission, and result checking. High-CPC term for CA students searching online services.
- Foundation Route: The path to CA Intermediate for students who have passed the CA Foundation examination. Requires Class 12 as minimum base qualification.
- Direct Entry Route: A pathway allowing commerce graduates (55%+) and non-commerce graduates (60%+) to bypass CA Foundation and register directly for CA Intermediate.
- Articleship (Practical Training): The mandatory 2-year paid work experience under a practicing Chartered Accountant, commencing after clearing at least one group of CA Intermediate. Average monthly stipend: Rs.2,000–Rs.15,000 depending on city and firm.
- RTP (Revision Test Paper): ICAI-released revision papers before each exam session containing new questions and updated amendments — a critical study resource for exam preparation.
- MTP (Mock Test Paper): Practice papers released by ICAI with actual exam-pattern questions, useful for time management and self-assessment before the actual exam.
- CARO 2020 (Companies Auditor’s Report Order): A mandatory reporting requirement for auditors under the Companies Act 2013 — covered extensively in Paper 5 (Auditing and Ethics).
- AS (Accounting Standards): ICAI-issued accounting standards (AS 1 to AS 29) that govern financial statement preparation in India. Forms the majority of Paper 1 (Advanced Accounting).
- WACC (Weighted Average Cost of Capital): A financial metric representing a company’s blended cost of capital from all sources — a high-weightage topic in Paper 6 (Financial Management).
Important Dates and Timeline — CA Intermediate 2026
| Event | Date / Period |
|---|---|
| New Scheme Notified by ICAI | July 1, 2023 |
| First Exam Under New Scheme | May 2024 |
| CA Inter May 2026 Result Declared | July 2026 (declared) |
| September 2026 — Course Registration Deadline | May 1, 2026 (closed) |
| September 2026 — Exam Form Window (No Late Fee) | July 6–19, 2026 |
| September 2026 — Exam Form Window (With Late Fee of Rs.600) | July 22, 2026 |
| September 2026 — Group I Exam Dates | September 1, 3, and 6, 2026 |
| September 2026 — Group II Exam Dates | September 8, 10, and 12, 2026 |
| Registration Deadline for January 2027 Session | To be announced by ICAI (approx. May 2026) |
| Exam Time (All Papers) | 2:00 PM to 5:00 PM (IST) |
Important Links
| Resource | Link |
|---|---|
| ICAI Official Website | www.icai.org |
| ICAI SSP Portal (Registration and Exam Form) | eservices.icai.org |
| Official ICAI CA Inter Syllabus PDF (New Scheme) | Download from ICAI CDN |
| CA Results Portal | caresults.icai.org |
| Agrijob.in — Government Jobs and Career Guides | www.agrijob.in |
Conclusion
The CA Intermediate New Scheme Syllabus 2026 represents the most significant structural update to the CA curriculum in over a decade. With 6 focused papers, a 70:30 descriptive-MCQ exam pattern, no negative marking, three annual exam windows, and a 5-year registration validity, the new scheme is genuinely student-friendly while maintaining the rigorous professional standards that make the CA qualification among India’s most respected credentials. Whether you are a CA Foundation passer, a direct entry graduate, or a student switching from the old scheme, now is the right time to align your preparation with the updated syllabus and begin your journey toward becoming a Chartered Accountant. Visit eservices.icai.org to register and bookmark this page for updated information as ICAI releases new notifications.
- CA Intermediate New Scheme 2026 has 6 papers (reduced from 8), split into Group I and Group II of 3 papers each.
- Each paper carries 100 marks — 70 descriptive + 30 MCQ — with no negative marking, making MCQs a safe-to-attempt scoring opportunity.
- Registration fee is Rs.18,000 for both groups and Rs.13,000 for a single group; validity is 5 years under the new scheme.
- Three exam sessions per year (January, May, September) mean faster re-attempt cycles and earlier CA Final entry.
- Pass criteria: minimum 40% in each paper and 50% aggregate (150/300) per group — both conditions must be satisfied simultaneously.
- Register at least 8 months before your target session; visit eservices.icai.org for official registration and always rely on ICAI’s official site for latest updates.
Frequently Asked Questions About CA Intermediate Syllabus New Scheme 2026
What are the 6 subjects in the CA Intermediate New Scheme?
The 6 subjects under the ICAI New Scheme are: Group I — Paper 1 (Advanced Accounting), Paper 2 (Corporate and Other Laws), Paper 3 (Taxation); and Group II — Paper 4 (Cost and Management Accounting), Paper 5 (Auditing and Ethics), Paper 6 (Financial Management and Strategic Management). All 6 papers carry 100 marks each, totaling 600 marks across both groups.
What is the exam pattern for CA Intermediate 2026?
Each CA Intermediate paper under the new scheme follows a 70:30 pattern — 70 marks for descriptive/subjective questions and 30 marks for objective MCQs. There is no negative marking for incorrect MCQ answers. The exam is conducted offline (pen-and-paper mode) at designated ICAI exam centres across India. Duration is 3 hours per paper.
What is the passing percentage for CA Intermediate new scheme?
Students must score a minimum of 40 marks (40%) in each individual paper and a minimum of 150 marks (50% aggregate) across the 3 papers of a group. Both conditions must be satisfied simultaneously. Scoring 150 aggregate but below 40 in any one paper means failing the group. Groups can be attempted and cleared independently across different exam sessions.
What is the CA Intermediate registration fee under the new scheme?
The CA Intermediate registration fee for Indian students is Rs.18,000 for both groups and Rs.13,000 for a single group. For overseas students, the fee is $1,000 for both groups and $600 for a single group. Payment is accepted online via ICAI’s SSP portal through debit/credit cards, UPI, and net banking. The registration is valid for 5 years under the new scheme.
Can I appear for only one group in CA Intermediate?
Yes, students can choose to appear for either Group I, Group II, or both groups in a single exam session. Choosing both groups simultaneously requires attempting 6 papers across 6 exam days. Students who clear one group can appear for the other group in any subsequent session without re-attempting the cleared group. This flexibility is one of the key advantages of the new scheme.
Which is the most difficult subject in CA Intermediate new scheme?
Auditing and Ethics (Paper 5) and Advanced Accounting (Paper 1) are widely considered the most challenging papers due to their conceptual depth, updated standards (AS and SA), and frequent syllabus amendments. Taxation (Paper 3) is equally demanding due to constant law changes with every Union Budget and GST Council notification. However, Cost and Management Accounting (Paper 4) is typically considered the most scoring paper when practiced consistently using numerical problems.
When is the CA Intermediate September 2026 exam?
Group I of CA Intermediate September 2026 is scheduled on September 1, 3, and 6, 2026. Group II exams are scheduled on September 8, 10, and 12, 2026. All papers are conducted from 2:00 PM to 5:00 PM IST. The exam form window for September 2026 was July 6–19, 2026 (without late fee) and July 22, 2026 (with Rs.600 late fee).
How many times can I attempt CA Intermediate in a year?
Under the ICAI New Scheme, CA Intermediate exams are conducted three times a year — in January, May, and September. A student can appear in all three sessions in the same year if they meet the eligibility criteria and registration deadlines. This represents a significant improvement over the old scheme, which allowed only two attempts per year (May and November).
What is the difference between the old and new CA Intermediate syllabus?
The most significant differences are: the paper count reduced from 8 to 6; a 30% MCQ component was added to every paper; Strategic Management was merged into Paper 6 (now FM-SM); Ethics was integrated into Auditing (now Paper 5); Taxation moved from Group II to Group I; exams increased from 2 to 3 sessions per year; and registration validity increased from 4 to 5 years. The new scheme first applied from the May 2024 exam session.
Is coaching necessary for CA Intermediate new scheme?
Coaching is not mandatory but is strongly recommended, especially for subjects like Taxation (requires amendment updates), Advanced Accounting (extensive AS coverage), and Auditing (SA-based application questions). ICAI’s official study material, Practice Manual, RTPs, and MTPs remain the primary preparation resources. Many students successfully clear CA Inter through self-study using ICAI material, especially with 3 exam attempts available per year for re-correction of weak areas.
Last Updated: September 2026 | This guide is reviewed and updated regularly for accuracy with ICAI’s latest notifications. Bookmark this page for the latest CA Intermediate New Scheme updates. Always verify exam dates and fees from the official ICAI website at icai.org before making decisions.
Disclaimer: This article is for informational purposes only. All eligibility criteria, fees, exam dates, and syllabus details are based on ICAI’s official notifications as of September 2026. Fees and dates are subject to change. Always refer to the official ICAI portal at icai.org for the most current and authoritative information before registering or making any decisions.
