1. Home
  2. »
  3. CA Intermediate

Get 30% OFF on Admission Fees

CA Inter

Table of Contents

What is CA Inter Course?

CA Inter or CA Intermediate is a course or a exam is the second level for students interested to pursue a career in Chartered Accountancy (CA). CA Inter course is also conducted by The Institute of Chartered Accountants of India (ICAI). CA Inter or CA Intermediate was previously called as CA IPCC which is a old syllabus.

 

What is the eligibility criteria to do  CA Inter Course?

One can be eligible for CA Inter only after he/she gets through the CA Foundation or Commerce Graduates / Post-Graduates (with minimum 55% marks) or Other Graduates/Post-Graduates (with minimum 60% marks)  of the total marks or its equivalent grade in the examination conducted by any recognized University.

The students who cleared the Intermediate level of the Institute of Cost Accountants of India or The Institute of Company Secretaries of India are also eligible to do CA Inter / CA Intermediate Course .

 

What are the subjects in CA Inter / CA Intermediate Course?

CA Inter Course consist of 8 subjects which is split into 4 subjects as Group 1 and Group 2 which are listed below. Click on the papers to  know about the syllabus.

CA Inter Group 1
Edit

Module-1

Chapters

Topics

Chapter 1: Introduction to Accounting Standards
  • Introduction to Accounting Standards
Chapter 2: Framework for Preparation and Presentation of Financial Statements
  • Framework for Preparation and Presentation of Financial Statements
Chapter 3: Overview of Accounting Standards
  • Unit 1: Applicability of Accounting Standards
  • Unit 2: Overview of Accounting Standards

Module-2

Chapters

Topics

Chapter 4: Financial Statements of Companies
  • Unit 1: Preparation of Financial Statements
  • Unit 2: Cash Flow Statement
Chapter 5: Profit or Loss Pre and Post Incorporation
  • Profit or Loss Pre and Post Incorporation
Chapter 6: Accounting for Bonus Issue and Right Issue
  • Accounting for Bonus Issue and Right Issue
Chapter 7: Redemption of Preference Shares
  • Redemption of Preference Shares
Chapter 8: Redemption of Debentures
  • Redemption of Debentures

Module-3

Chapters

Topics

Chapter 9: Investment Accounts
  • Investment Accounts
Chapter 10: Insurance Claims for Loss of Stock and Loss of Profit
  • Insurance Claims for Loss of Stock and Loss of Profit
Chapter 12: Departmental Accounts
  • Departmental Accounts
Chapter 13: Accounting for Branches Including Foreign Branches
  • Accounting for Branches Including Foreign Branches
Chapter 14: Accounts from Incomplete Records
  • Accounts from Incomplete Records
Edit

Part I: Securities Laws (70 Marks)

Chapters

Topics

Chapter 1. Securities Contracts (Regulations) Act 1956
  • 1. Securities Contracts (Regulations) Act 1956
Chapter 2. Securities and Exchange Board of India Act, 1992
  • 2. Securities and Exchange Board of India Act, 1992
Chapter 3. Depositories Act, 1996
  • 3. Depositories Act, 1996
Chapter 4. An Overview of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009
  • 4. An Overview of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009
Chapter 5. An Overview of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
  • 5. An Overview of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
Chapter 6. An Overview of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011
  • 6. An Overview of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011
Chapter 7.  SEBI (Buyback of Securities) Regulations, 1998
  • 7.  SEBI (Buyback of Securities) Regulations, 1998
Chapter 8. SEBI (Delisting of Equity Shares) Regulations, 2009
  • 8. SEBI (Delisting of Equity Shares) Regulations, 2009
Chapter 9. An Overview of SEBI (Share Based Employee Benefits) Regulations, 2014.
  • 9. An Overview of SEBI (Share Based Employee Benefits) Regulations, 2014.
Chapter 10. An Overview of SEBI (Issue of Sweat Equity) Regulations, 2002
  • 10. An Overview of SEBI (Issue of Sweat Equity) Regulations, 2002
Chapter 11. SEBI (Prohibition of Insider Trading) Regulations, 2015
  • 11. SEBI (Prohibition of Insider Trading) Regulations, 2015
Chapter 12. Mutual Funds
  • 12. Mutual Funds
Chapter 13. Collective Investment Schemes
  • 13. Collective Investment Schemes
Chapter 14. SEBI (Ombudsman) Regulations, 2003
  • 14. SEBI (Ombudsman) Regulations, 2003

Part II: Capital Market & Intermediaries (30 Marks)

Chapters

Topics

Chapter 15. Structure of Capital Market
  • 15. Structure of Capital Market
Chapter 16. Securities Market Intermediaries
  • 16. Securities Market Intermediaries
Edit

Part I Foreign Exchange Management & NBFCs (40 Marks)

Chapters

Topics

Chapter 1. Reserve Bank of India Act, 1934
  • 1. Reserve Bank of India Act, 1934
Chapter 2. Foreign Exchange Management Act, 1999
  • 2. Foreign Exchange Management Act, 1999
Chapter 3. Foreign Exchange Transactions & Compliances
  • 3. Foreign Exchange Transactions & Compliances
Chapter 4. Foreign Contribution (Regulation) Act, 2010
  • 4. Foreign Contribution (Regulation) Act, 2010
Chapter 5. Foreign Direct Investments – Regulations & FDI Policy
  • 5. Foreign Direct Investments – Regulations & FDI Policy
Chapter 6. Overseas Direct Investment
  • 6. Overseas Direct Investment
Chapter 7. Liberalized Remittance Scheme
  • 7. Liberalized Remittance Scheme
Chapter 8. External Commercial Borrowings (ECB)
  • 8. External Commercial Borrowings (ECB)
Chapter 9. Foreign Trade Policy & Procedure
  • 9. Foreign Trade Policy & Procedure
Chapter 10. Non Banking Finance Companies (NBFCs)
  • 10. Non Banking Finance Companies (NBFCs)
Chapter 11. Special Economic Zones Act, 2005
  • 11. Special Economic Zones Act, 2005

Part II Competition Law (25 Marks)

Chapters

Topics

Chapter 12. Competition Act, 2002
  • 12. Competition Act, 2002

Part III Business & Commercial Laws (35 Marks)

Chapters

Topics

Chapter 13. Consumer Protection Act, 1986
  • 13. Consumer Protection Act, 1986
Chapter 14. Essential Commodities Act, 1955
  • 14. Essential Commodities Act, 1955
Chapter 15. Legal Metrology Act, 2009
  • 15. Legal Metrology Act, 2009
Chapter 16. Transfer of Property Act, 1882
  • 16. Transfer of Property Act, 1882
Chapter 17. Real Estate (Regulation and Development) Act, 2016
  • 17. Real Estate (Regulation and Development) Act, 2016
Chapter 18. Benami Transaction Prohibitions (Act)
  • 18. Benami Transaction Prohibitions (Act)
Chapter 19. Prevention of Money Laundering
  • 19. Prevention of Money Laundering
Chapter 20. Specific Relief Act, 1963
  • 20. Specific Relief Act, 1963
Chapter 21. Sale of Goods Act, 1930
  • 21. Sale of Goods Act, 1930
Chapter 22. Partnership Act, 1932
  • 22. Partnership Act, 1932
Chapter 23. Negotiable Instrument Act, 1881
  • 23. Negotiable Instrument Act, 1881
Edit
Click here to add content.
CA Inter Group 2
Edit

Module-1

Chapters

Topics

Chapter 1: Application of Accounting Standards
  • Application of Accounting Standards
Chapter 2: Partnership Accounts
  • Unit 1: Dissolution of Partnership Firms
  • Unit 2: Amalgamation, Conversion and Sale of Partnership Firms

Module-2

Chapters

Topics

Chapter 3: Accounting for Employee Stock Option Plans
  • Accounting for Employee Stock Option Plans
Chapter 4: Buyback of Securities and Equity Shares with Differential Rights
  • Buyback of Securities and Equity Shares with Differential Rights
Chapter 5: Amalgamation of Companies
  • Amalgamation of Companies
Chapter 6: Internal Reconstruction
  • Internal Reconstruction
Chapter 7: Liquidation of Companies
  • Liquidation of Companies

Module-3

Chapters

Topics

Chapter 8: Financial Statements of Banking Companies
  • Unit 1: Some Relevant Provisions of The Banking Regulations Act, 1949
  • Unit 2: Books of Accounts, Returns and Forms of Financial Statements
  • Unit 3: Capital Adequacy Norms
  • Unit 4: Income Recognition, Classification of Assets and Provisions
  • Unit 5: Some Special Transactions of Banks
  • Unit 6: Preparation of Financial Statements of Banks
Chapter 9: Non-Banking Financial Companies
  • Non-Banking Financial Companies
Chapter 10: Consolidated Financial Statements
  • Consolidated Financial Statements
     
Edit

Part I: Securities Laws (70 Marks)

Chapters

Topics

Chapter 1. Securities Contracts (Regulations) Act 1956
  • 1. Securities Contracts (Regulations) Act 1956
Chapter 2. Securities and Exchange Board of India Act, 1992
  • 2. Securities and Exchange Board of India Act, 1992
Chapter 3. Depositories Act, 1996
  • 3. Depositories Act, 1996
Chapter 4. An Overview of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009
  • 4. An Overview of SEBI (Issue of Capital and Disclosure Requirements) Regulations, 2009
Chapter 5. An Overview of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
  • 5. An Overview of SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015
Chapter 6. An Overview of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011
  • 6. An Overview of SEBI (Substantial Acquisition of Shares and Takeovers) Regulations, 2011
Chapter 7.  SEBI (Buyback of Securities) Regulations, 1998
  • 7.  SEBI (Buyback of Securities) Regulations, 1998
Chapter 8. SEBI (Delisting of Equity Shares) Regulations, 2009
  • 8. SEBI (Delisting of Equity Shares) Regulations, 2009
Chapter 9. An Overview of SEBI (Share Based Employee Benefits) Regulations, 2014.
  • 9. An Overview of SEBI (Share Based Employee Benefits) Regulations, 2014.
Chapter 10. An Overview of SEBI (Issue of Sweat Equity) Regulations, 2002
  • 10. An Overview of SEBI (Issue of Sweat Equity) Regulations, 2002
Chapter 11. SEBI (Prohibition of Insider Trading) Regulations, 2015
  • 11. SEBI (Prohibition of Insider Trading) Regulations, 2015
Chapter 12. Mutual Funds
  • 12. Mutual Funds
Chapter 13. Collective Investment Schemes
  • 13. Collective Investment Schemes
Chapter 14. SEBI (Ombudsman) Regulations, 2003
  • 14. SEBI (Ombudsman) Regulations, 2003

Part II: Capital Market & Intermediaries (30 Marks)

Chapters

Topics

Chapter 15. Structure of Capital Market
  • 15. Structure of Capital Market
Chapter 16. Securities Market Intermediaries
  • 16. Securities Market Intermediaries
Edit

Part I Foreign Exchange Management & NBFCs (40 Marks)

Chapters

Topics

Chapter 1. Reserve Bank of India Act, 1934
  • 1. Reserve Bank of India Act, 1934
Chapter 2. Foreign Exchange Management Act, 1999
  • 2. Foreign Exchange Management Act, 1999
Chapter 3. Foreign Exchange Transactions & Compliances
  • 3. Foreign Exchange Transactions & Compliances
Chapter 4. Foreign Contribution (Regulation) Act, 2010
  • 4. Foreign Contribution (Regulation) Act, 2010
Chapter 5. Foreign Direct Investments – Regulations & FDI Policy
  • 5. Foreign Direct Investments – Regulations & FDI Policy
Chapter 6. Overseas Direct Investment
  • 6. Overseas Direct Investment
Chapter 7. Liberalized Remittance Scheme
  • 7. Liberalized Remittance Scheme
Chapter 8. External Commercial Borrowings (ECB)
  • 8. External Commercial Borrowings (ECB)
Chapter 9. Foreign Trade Policy & Procedure
  • 9. Foreign Trade Policy & Procedure
Chapter 10. Non Banking Finance Companies (NBFCs)
  • 10. Non Banking Finance Companies (NBFCs)
Chapter 11. Special Economic Zones Act, 2005
  • 11. Special Economic Zones Act, 2005

Part II Competition Law (25 Marks)

Chapters

Topics

Chapter 12. Competition Act, 2002
  • 12. Competition Act, 2002

Part III Business & Commercial Laws (35 Marks)

Chapters

Topics

Chapter 13. Consumer Protection Act, 1986
  • 13. Consumer Protection Act, 1986
Chapter 14. Essential Commodities Act, 1955
  • 14. Essential Commodities Act, 1955
Chapter 15. Legal Metrology Act, 2009
  • 15. Legal Metrology Act, 2009
Chapter 16. Transfer of Property Act, 1882
  • 16. Transfer of Property Act, 1882
Chapter 17. Real Estate (Regulation and Development) Act, 2016
  • 17. Real Estate (Regulation and Development) Act, 2016
Chapter 18. Benami Transaction Prohibitions (Act)
  • 18. Benami Transaction Prohibitions (Act)
Chapter 19. Prevention of Money Laundering
  • 19. Prevention of Money Laundering
Chapter 20. Specific Relief Act, 1963
  • 20. Specific Relief Act, 1963
Chapter 21. Sale of Goods Act, 1930
  • 21. Sale of Goods Act, 1930
Chapter 22. Partnership Act, 1932
  • 22. Partnership Act, 1932
Chapter 23. Negotiable Instrument Act, 1881
  • 23. Negotiable Instrument Act, 1881
Edit

Part I: Financial Management (60 marks)

Chapters

Topics

Chapter 2. Capital Budgeting
  • 2. Capital Budgeting
Chapter 3. Capital Structure
  • 3. Capital Structure
Chapter 4. Sources of raising long-term finance and Cost of Capital
  • 3. Incomes which do not form part of Total Income
Chapter 5. Project Finance
  • 5. Project Finance
Chapter 6. Dividend Policy
  • 6. Dividend Policy
Chapter 7. Working Capital
  • 7. Working Capital
Chapter 8. Security Analysis
  • 8. Security Analysis

Part II: Strategic Management (40 Marks)

Chapters

Topics

Chapter 9. Portfolio Management
  • 9. Portfolio Management
Chapter 10. Introduction to Management
  • 10. Introduction to Management
Chapter 11. Introduction to Strategic Management
  • 11. Introduction to Strategic Management
Chapter 12. Business Policy and Formulation of Functional Strategy
  • 12. Business Policy and Formulation of Functional Strategy
Chapter 13. Strategic Analysis and Planning
  • 13. Strategic Analysis and Planning
Chapter 14. Strategic Implementation and Control
  • 14. Strategic Implementation and Control
Chapter 15. Analysing Strategic Edge
  • 15. Analysing Strategic Edge

CA Inter / CA Intermediate Exam Pattern

Candidates appearing for the CA Inter exam should know about the exam pattern to understand what to expect on the exam day.

  • CA Inter Exams are conducted twice in a year May and November.
  • Exam Medium – Hindi and English
  • Candidates must score at least 40% of marks in every paper and minimum aggregate of 50% in all the papers to pass the CA Inter.
  • No Negative marks
  • CA Inter Group 1 and Group 2 total 8 papers. Each Group can be written separately. All are Subjective Papers.
  • The maximum duration is 3 hours and each paper will be of 100 marks
  • Only one Examination for a day
  • CA Inter Exam has to be written manually

What is the Registration Fees for CA Inter Course?

The Fees mentioned below is the registration fees, not coaching fees. The registration fees has to be paid to “The Institute of Chartered Accountants of India” (ICAI).

CA Inter / CA Intermediate Registration Fees

Candidates through Foundation Route can opt for registration for Group I or Group II or Both Groups of CA Intermediate while Direct Entry Route candidates have to register for both the groups only. * To be paid once.

Candidate has to register by payment of the fees as per the below chart.

Sl. No.
Details of Fee
Rupees Both Group
Rupees Group 1 or Group 2
1
CA Intermediate Registration Fees
15000
11000
2
Student’s Activity Fees for CA Intermediate
2000
2000*
3
CA Intermediate Registration Fees as an Article Assistant
1000
Total
18000
13000

Download Our App!

Stride Edutech - Learning App
CA, CMA, CS, CMA USA,  11th and 12th

What is the Registration procedure for CA Inter?

Candidate has to register for Foundation Course by filling Online Registration Form available on ICAI website www.icai.org. in “Course Registration Forms” under “Students tab”.

While filling the online form, candidates should take care of the following

  • After filling the Online Form pay the required fees online using the payment gateway.
  • On successful payment, system will automatically generate the Form, which is to be printed.

CA Inter Course Registration Date?

Chartered Accountancy (CA) Registration date and examination date. The dates are applicable for all three levels CA Foundation, CA Inter and CA Final.

Event
May Exam Batch
November Exam Batch
CA Exam Starting Date
1st or 2nd week of May
1st or 2nd week of November
CA Registration Form Available
Throughout the year
Throughout the year
Last Date for CA Registration
December 31st
June 31st
Issue of online CA Examination Form
1st Week of February
1st Week of August
Last Date to Submit the CA Examination Form
1st Week of March
1st Week of September
Issue of CA Exams Admit Card in online mode
1st Week of May
1st Week of November
Announcement of CA Exam Result
In the month of July
In the month of January

The dates mentioned above are subject to change. For more details about the cut off date visit www.icai.org.

What are the documents required for registration of CA Inter Course?

The below mentioned documents are to be scanned and upload at the time of registration. You can register for CA at www.icai.org. All documents has to be scanned and uploaded in this website.

CA Inter / CA Intermediate Registration Documents

These are the documents required for CA Inter or CA Intermediate Registration

  • Passport Photo
  • Specimen Signature
  • Age Proof
  • Attested copy of 10th & 12th Pass Mark sheet
  • Attested copy of proof of Nationality, if student is a foreigner.
  • Attested copy of the proof of special category certificate i.e SC/ST, OBC, Differently abled.
  • Direct Entry students need to upload the same documents which is listed above in CA Foundation along with the your UG/ PG – Semester Mark sheets.
  • Direct Entry students who had completed CMA Inter / CS Executive need to upload their marksheet of Intermediate level examination of the Institute of Company Secretaries of India or theInstitute of Cost Accountants of India along with the documents which is listed above in CA Foundation.

Still Having Doubts about the course?

Speak to our counsellor through WhatsApp

CA Inter - FAQ

It is the Second level of CA course. Students are eligible to write CA Inter either by completing CA Foundation or can enter CA Inter directly upon degree completion.

No, it's not a qualification. But job opportunities are available for students upon completing CA Inter.

CA Inter was previously called CA IPCC in the old syllabus.

There is no limit to the attempts for CA Inter. Upon registration, students are expected to finish the exam with a certain period else they would have to register again.

There are totally 8 subjects in CA Inter across Group 1 and Group 2. The subjects are,

CA Inter Group 1,

Paper 1 - Accounting

Paper 2 - Corporate & Other Laws

Paper 3 - Cost and Management Accounting

Paper 4 - Taxation

CA Inter Group 2,

Paper 5 - Advanced Accounting

Paper 6 - Auditing and Assurance

Paper 7 - Enterprise Information Systems & Strategic Management

Paper 8 - Financial Management & Economics for Finance

Group 1 and Group 2 can be attempted separately or together also. All are subjective papers and doesn't have any negative marks.

The CA Inter subject and mark details are given above. You can find the latest syllabus in BOS portal in icai.org

Once you have registered in ICAI, the books will be sent to you through post.

ICAI conducts the exams in May and November every year. The exams in 2020 might be delayed due to Coronavirus lockdown.

For May exams, 31st Dec of the previous year is the last date for registration

For Nov exams, 30th June is the last date for registration

No. All 8 subjects in CA Inter are subjects papers and doesn't have negative marks

Commerce Graduates/Post-Graduates or Other Graduates/Post-Graduates who attempt the CA Inter via Direct Entry should complete 9 month article ship before the exam.

There are two options to be eligible for CA Inter - Foundation Entry and Direct Entry.

  1. Foundation Entry - Complete CA Foundation.
  2. Direct Entry - Commerce Graduates/Post-Graduates (with minimum 55% marks) or Other Graduates/Post-Graduates (with minimum 60% marks) or Intermediate level examination of Institute of Company Secretaries of India or Institute of Cost and Management Accountants of India.