CA Inter / Intermediate is the second level. Once a candidate have passed the CA entrance exam, they’ll become the part of Institute of Chartered Accountants of India. This is the beginning of their journey as a CA student. After passing CPT, student have to clear the next levels i.e. CA Inter and CA Final. It is to be remembered that every next level should be taken twice more seriously than earlier so get ready for the hard work. Those students who want to register directly for the CA Inter course can apply through the direct entry scheme if they are Graduate or Postgraduate or appearing in the final year of Graduation or cleared the Inter level of CS or CWA.
Let’s start how will be your journey after passing out CPT. As you know that ICAI has revised its curriculum and due to this IPCC is replaced by Intermediate. Once you have passed the CPT you will have to get register for the CA Inter course.
Exams for the Intermediate will conduct twice in a year same as IPCC i.e. May and November. A student has to undergo for a study period of eight months after getting register into the Inter. If the student is eligible to appear in the May examinations then he has to get register himself for the Intermediate course till 1st September of the previous year. However in order to appear in November Examination, one has to get himself register on or before 1st March of the same year.
|Attempt||Last date for registration in CA Inter|
|May||1st September of the previous year|
|November||1st March of the same year|
The above given time limit is applicable to the normal route students means the students who entered in this course after clearing CPT and also to the students who cleared the Intermediate level of the ICSI (Institute of Company Secretaries of India) or ICWAI (Institute of Cost Accountants of India).
The students who are registering for the CA Inter course through the Direct Entry route after graduation or Post Graduation will be eligible to appear in the CA Interm Examination after completing nine months of Practical Training under a practicing member of ICAI.
Provisional registration is available for the students who are in their final year of Graduation. But they can commence their practical training only after submission of the satisfactory proof to the ICAI regarding completion of the graduation with the specified percentage.
CA Inter registration is accomplished by filling the online registration form available on the ICAI website under students tab in course registration forms.
You are required to make the payment of the prescribed fees by filling the registration form through the payment gateway.
After making the payment, ICAI system will generate a form. You are required to take its print and submit this to the concerned regional office within 7 days after duly signed by the candidate along with the following documents.
Registration for CA Foundation Route Students –
Registration for Direct Entry Route Students –
Marksheet or Mark statement of Intermediate level Examination of ICSI (Institute of Company Secretaries of India) or ICWAI (Institute of Cost Accountants of India)
Once the above formalities are completed Study Material will be dispatch to the students within one month through the Centralised Dispatch System.
If you are registering for the CA Inter Course level through the CPT or CA Foundation route then you have an option that you can register for either both groups or for a single group.
But if you are registering through the direct entry route then you don’t have the above option and you have to register for both the groups at a time.
We are providing you a chart below from ca course fee structure to understand CA Inter course fee details for Indian and foreigner students.
|Details of Fees||Both Groups (Rs)||Both groups (US $)||Single Group (Rs)||Single Group (US $)|
|Student’s Activity Fee||2000||2000*|
|Registration Fee as article assistant||1000|
* To be paid once.
The students who are entering the CA Course by the direct entry route have to pay Rs 200 (US $ 20) as a cost of a prospectus in addition to the above fees.
Addition to the above fees, Direct entry students also need to register themselves for the ITT and OP training program before registering for the practical training each for the 15 days.
The fee for ITT(Information Technology Training) Program is Rs 6500/- inclusive of the Study Material and tea/refreshment provided by the ICAI.
And the fee for the OP (Orientation Program ) is Rs 7000/- inclusive of Study Material and tea/refreshment provided by the ICAI.
However, the students from the normal route or the students who are registered after clearing the Intermediate level of the ICSI (Institute of Company Secretaries of India) or ICWAI (Institute of Cost Accountants of India) can complete these training after passing either single or both the groups of Intermediate but before commencement of practical training.
Registration to ho gya….. Now let’s move towards its subjects.
CA Inter course syllabus is divided into two groups consisting of four subjects in each group.
Let’s start with the papers of CA Inter with the bifurcation of marks –
Group – 1
Paper 1: Accounting (100 Marks)
Paper 2: Corporate & 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)
Paper 5: Advanced Accounting (100 Marks)
Paper 6: Auditing and Assurance (100 Marks)
Paper 7: Enterprise Information Systems & Strategic Management (100 Marks)
Section A: Enterprise Information Systems (60 Marks)
Section B: Strategic Management (40 Marks)
Paper 8: Financial Management & Economics for Finance (100 Marks)
Section A: Financial Management (60 Marks)
Section B: Economics for Finance (40 Marks)
Registration is not enough to appear in the CA Inter Examination. You have to fill the application form from the ICAI portal to appear in the May 2018 Examination.
You can fill the application form online through the ICAI portal by logging into your account and if you are not registered then first you have to register yourself. Detail procedure for registration and filling of application form is mentioned in the CA Inter Application procedure article.
|Start date for filing the Application form||5th Feb|
|Last date for filing the Application form (without late fees)||26th Feb|
|Last date for filing the Application form (with late fees)||5th March|
|Last date of receipt of PDF by ICAI (without late fees, In case your photo or signature is not appearing)|
|Last Date of receipt of PDF by ICAI (with late fees, In case your photo or signature is not appearing)|
|Admit cards||Generally issues before 21 days of examination.|
Unfortunately, in case your photo or signature is not appearing on the screen while filing the examination form, then you are required to submit/sent the PDF to the Examination Dept.
You need to take a print out of the examination form, affix your latest colored photo, duly sign the form and get it attest by the practicing member of the ICAI or the Gazetted Officer or the Head of the Educational Institute and submit the same at the designated office of the ICAI.
Once your application form is submitted along with the successful payment of the prescribed fees, you are eligible to appear in the Examination.
But in case you have mistaken while filling the application form in respect of the Centre / Medium then ICAI provides a Correction Window facility where you can apply for change in Center / Medium.
Candidates can apply through the first correction window without any fees within one week after the late date of submission of application form.
Or if the candidate could not apply for the correction within one week from the last date for submission of application form then then he/she can apply through the second window which generally last one week before the Examination date with the late fees of Rs 1000/- per application.
ICAI generally issues admit cards 21 days before the exam. You will not be permitted to sit in the Examination hall without admit card. Detail procedure to download the Intermediate admit card and application through the correction window is already mentioned in another article.
Every paper contains one-day preparation leatave. First four papers are part of Group 1 and next four are part of Group 2. You can appear either in Group 1 or Group 2 or both groups as per your preparation even after registering for both the groups.
Marks required to clear the Intermediate level is like this –
40% marks are required in each and every subject
50% marks are required in aggregate of all the subjects.
60% marks are required to get exemption in a single paper. If you get 60% marks or above in a single paper without passing the complete group, then that paper will be exempt for further three attempts.
A student can register for the practical training after passing either one or both the groups. Addition to this one has to undergo through the ITT and OT each consists of 15 days. Once your have passed both the groups of Intermediate, you will be eligible to register for the CA Final.