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ICAI CA Intermediate Exam Pattern 2023

ICAI CA intermediate exam pattern, ,marking scheme, papers pattern and passing criteria for 2019

In this article, we will discuss ICAI CA Intermediate Exam pattern, Marking Scheme and Passing Criteria and Papers Pattern.

CA Intermediate Exams are held twice in a year in the month of April and November. ICAI is the governing and regulatory body for the Chartered Accountant course. ICAI periodically update the course and syllabus to integrate with national and global standards. ICAI has introduced newly revised schemes of education and training. 

As per the new CA Intermediate paper pattern which is released by ICAI contains both descriptive and MCQs type questions. Students who are going to appear in the CA intermediate exams in May and November have to give the exam via offline mode at their perspective exam centers.

We know CA intermediate course consists of 8 papers divided into 4 papers in each group. Students can select single group or both the groups at the time of registration. For the commerce graduates students it is necessary to have atleast 55% marks to enroll for the examination. Candidates who are appearing via direct entry route must scored atleast 60% marks.

Read the complete article to get yourself updated with the new CA intermediate exam pattern in 2023.

In the array of changes made by ICAI, one more significant changes in the CA Intermediate exam paper pattern 2023 was making 4 paper objective based. 

  • Paper 2: Corporate and other Laws
  • Paper 4: Taxation
  • Paper 6: Auditing & Assurance
  • Paper 7: Enterprise Information System and Strategic Management

Also Know: CA Intermediate Exam Time Table 2023

Important: पहली बार में कैसे पास करें CA इंटरमीडिएट परीक्षा के दोनों ग्रुप  

These four paper will have MCQ for 30 marks and the remaining 70 marks will be assessed on theoretical aptitude.

This article will let you know about the exam pattern of CA Intermediate Course prescribed by ICAI. Knowing of CA Intermediate paper pattern 2023 in advance will help CA aspirants, in preparing for the exam and understanding the marking pattern of CA intermediate too.

ICAI CA Intermediate Exam Pattern 2023:

1. There are 8 papers in the CA Intermediate Course.

  • paper 1 to Paper 4 are in group 1

  • paper 5 to paper 8 are in group 2

2. CA Intermediate course exam is for 800 marks where each paper is for 100 marks.

3. Negative marking is not applicable to objective papers.

4. The exam is conducted offline

5. The medium of the exam is either English or Hindi

CA Intermediate Exam Paper Pattern 2023:

Let’s have an overview of  CA inter exam paper pattern 2023 from the below given table:

Exam Mode Pen and paper-based
Type of question Objective cum subjective
Exam Duration 3 hours per paper
Medium of Exam English/ Hindi
Number of Papers 8
Number of Marks 100 Marks each Paper
Negative Marking None

CA Intermediate Marking Scheme for Each Paper:

There are 4 subjects in each group:

Group I:

Paper-1: Accounting (100 Marks)

Paper-2: Corporate Laws & Other Laws (100 Marks)

  • Part I: Company Law (60 Marks)
  • Part II: Other Laws (40 Marks)

Paper-3: Cost and Management Accounting (100 Marks)

Paper-4: Taxation (100 Marks)

  • Section A: Income-Tax Law (60 Marks)
  • Section B: Indirect Taxes (40 Marks)

Group II:

Paper-5: Advanced Accounting (100 Marks)

Paper-6: Auditing and Assurance (100 Marks)

Paper-7: Enterprise Information Systems & Strategic Management (100 Marks)

  • Part I: Enterprise Information System(50 Marks)
  • Part II: Strategic Management (50 Marks)

Paper-8: Financial management and Economics for finance(100)

  • Part I: Financial Management( 60 marks)
  • Part 2: Economics of Finance(40 marks)

Students Also Like This: ICAI IPCC Papers

CA Intermediate Passing Marks Criteria:

After the CA Intermediate exams held in May or November month, students need to score a minimum of 40% marks in each paper and a minimum of 50% marks in aggregate of all the papers, subject to the principle of negative marking.

CA Intermediate Marking Pattern:

The marking pattern for CA Intermediate paper is also changed with the introduction of the new educational scheme. According to the new scheme the skill is now assessed in respect of each content area. The focus is been given to enable the student to procure comprehension and knowledge skill about the course and successfully develop practical application of the knowledge by solving the problems.

Table showing CA Intermediate Marking Pattern:

Theoretical Practical Subjects
5%-15% 85%-95% 1) Accounting (A)






2) A) Corporate laws


B) other laws (A)

20%-30% 70%-80% 3) Cost and management accounting (A)






4) (a)Income tax law


4) (b) indirect taxes

5%-15% 85%-95% 5) Advance accounting (B)
30%-55% 45%-70% 6) Auditing and assurance (B)
40%-65% 35%-60& 6 a)Enterprise information system (B)
50%-70% 30%-50% 7a) Strategic management (B)
20%-30% 70%-80% 7b) Financial management (B)
60%-80% 20%-40% 8) Economics for finance (B)

CA Intermediate Paper Pattern 2023:

Group I:

Paper-1: Accounting (100 Marks) assessed majorly on the theoretical grasp of the student. few more accounting standards have been added to its syllabus.

Paper-2: Corporate Laws & Other Laws (100 Marks)

  • Part I: Company Law (60 Marks)  is assessed 60% on a theoretical basis rest 40% is practical where 30% marks are MCQ
  • Part 2: Other Laws (40 Marks) has  the same implication of assessment

Paper-3: Cost And Management Accounting (100 Marks) its practical paper which needs a lot of practice

Paper-4: Taxation (100 Marks) also is assessed through a 30:70 ratio where 30% is for MCQ types question and remaining is on the old pattern

  • Section A: Income-tax Law (60 Marks)
  • Section B: Indirect Taxes (40 Marks) is more theoretical

Group II:

Paper-5: Advanced Accounting (100 Marks) is objective type paper which can be scoring if concepts are clear and through practice have been done

Paper-6: Auditing And Assurance (100 Marks) also is assessed through a 30:70 ratio where 30% is for MCQ types question and remaining is on the old pattern

Paper-7: Enterprise Information Systems & Strategic Management (100 Marks) also is assessed through a 30:70 ratio where 30% is for MCQ types question and remaining is on the old pattern

  • Part I: Enterprise Information System (50 Marks)
  • Part 2: Strategic Management (50 Marks)

Paper-8: Financial Management And Economics For Finance (100)

  • Part I: Financial Management (60 Marks) is a more objective type part than the other part
  • Part 2: Economics Of Finance (40 Marks) 

The proper understanding of the exam pattern of CA Intermediate and guidelines on appearing the exams help the student to avoid unnecessary hassle at the examination center.

Here told you CA Intermediate exam pattern for May & November 2023.

Students can also read the article on “how to study for Intermediate Course exam 2023” to get techniques and steps to cover the course in an effective manner.

CA aspirant can also download the sample paper and CA Intermediate mock test papers and sample papers for all subjects from the link below.

Limited Seats: Join CA Intermediate Online Classes Now!!

Wish the student best of luck

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