What is the CA Intermediate Exam Structure and Passing Percentage?
The CA Intermediate exam pattern 2025 introduces notable changes per ICAI’s new scheme. With streamlined paper structure, mixed question formats, and adjusted mark distribution, students must recalibrate their preparation to ace both Group I and II. Understanding the updated marking scheme, format of questions (subjective vs. MCQ), and passing criteria is now indispensable for commerce aspirants. This analysis, based on the latest ICAI notification and success trends, serves as a comprehensive guide for those targeting the May and November 2025 attempts under the latest CA curriculum.
CA Intermediate Exam Pattern 2025 Overview
As per the CA Intermediate exam pattern 2025, candidates will attempt a total of six papers, split into Group I and II. Each paper is conducted out of 100 marks, with a two-pronged structure: 70% subjective (descriptive) and 30% objective (MCQ). All questions are compulsory; no internal choices are provided. Each paper must be completed in three hours, strictly observed at the exam center.
There is no negative marking for MCQs, encouraging candidates to attempt every question. This balance between subjective explanation and objective scenario-based application tests both depth and breadth of knowledge, keeping in line with ICAI’s aim to foster conceptual clarity and practical skills.
| Group | Papers | Type | Total Marks | Subjective | Objective (MCQ) |
|---|---|---|---|---|---|
| Group I | Paper 1: Advanced Accounting Paper 2: Corporate Laws Paper 3: Taxation |
Mixed | 100 each | 70 | 30 |
| Group II | Paper 4: Cost and Management Accounting Paper 5: Auditing Paper 6: FM & Strategic Management |
Mixed | 100 each | 70 (FM/SM: 35+35) | 30 (FM/SM: 15+15) |
Passing Criteria & Exemption Rules in 2025
The ICAI passing criteria under the new scheme remains consistent for both May and November attempts: A candidate must secure at least 40% in each paper and aggregate 50% (minimum 200 marks) in each group. If a student earns 60 marks or above in any paper, that paper is considered as an exemption for future attempts, relieving them from reappearing in that subject—an impactful update for strategizing group-wise attempts.
According to the updated rules, exemptions are now permanent unless surrendered by the student in writing. Marks above exemption threshold remain valid, but to claim a group pass, students must clear the remaining papers with at least 50% overall in the group (excluding exempted papers).
Group-wise CA Intermediate Paper Structure
Each group tests core competencies in accounting, law, taxation, costing, audit, FM, and strategic management. The updated pattern, applicable to all 2025 attempts, offers a structured approach, reducing last-minute surprises.
- Group I: Advanced Accounting | Corporate Laws | Taxation (Income Tax & GST)
- Group II: Cost and Management Accounting | Auditing | Financial Management & Strategic Management
The syllabus for each paper, including detailed modules and topic-wise focus, can be found on our CA Intermediate Syllabus 2025 resource page.
Registration and Exam Dates for CA Intermediate 2025
The exam cycle for CA Intermediate in 2025 is biannual, with attempts in May and November. Registrations for the May exam must be completed by early January, while the November session’s deadline falls in early July each year. Candidates must monitor the updated ICAI notifications for any shift in deadlines due to policy updates or exceptional circumstances.
- May 2025 attempt: Registration by January 1, 2025
- November 2025 attempt: Registration by July 1, 2025
For a full stepwise application guide, access the CA Intermediate Registration Process portal updated for new scheme admissions.
Recent Pass Percentage and Scoring Analysis
CA Intermediate pass percentage trends reflect the effect of new exam patterns and student adaptation. Recent years (2024 onward) have shown pass rates between 15%–22% per group, with slightly higher figures for those who attempt both groups simultaneously. The introduction of objective questions has not significantly altered the challenge level but rewards quality practice.
| Exam Attempt | Group I (%) | Group II (%) | Both Groups (%) |
|---|---|---|---|
| Nov 2023 | 14.32 | 21.56 | 10.24 |
| May 2024 * | 19.41 | 20.16 | 12.67 |
| Projected 2025 | 18–21 | 19–22 | 12–13 |
*Note: May 2024 onwards, pass percentages slightly improved with focused MCQ preparation.
For granular figures and expert tips, see CA Intermediate Pass Percentage insights.
Document Checklist for CA Intermediate Exam Day
- ICAI-issued admit card (printout mandatory)
- Valid photo ID (Aadhar card, passport, or driving license)
- Transparent stationery, calculator (non-programmable)
- Registered face mask, gloves (per specific ICAI COVID-19 protocols if applicable)
- Bottle of water (transparent), recent passport photo
Further details on exam entry and permissible items are available at the CA Intermediate Admit Card information center.
Effective Revision and Attempt Strategies for New Pattern
- Allocate revision time separately for MCQs and descriptive sections.
- Use mock tests that replicate the 70:30 pattern, with no choices and case-based MCQs.
- Aim to complete subjective answers first, then dedicate final 30–40 minutes to objective.
- Incorporate recent ICAI papers in your last week’s study plan for pattern familiarisation.
- Practice time management by setting realistic targets per section.
Access the latest CA Intermediate Study Material section for mock papers, scenario MCQs, and examiner reports tailored for the new scheme.
Common Pitfalls and Mistakes to Avoid
- Assuming some papers are fully subjective—each now has at least 30% MCQs.
- Leaving MCQs unanswered (no negative marking, so attempt all).
- Overlooking changes in exemption rules and group consolidation requirements.
- Relying on outdated study material not aligned to the ICAI Inter paper structure 2025.
- Failing to cross-verify admit card and ID proofs for exam entry.
Strategic Advantage: Why Master the New CA Inter Exam Pattern?
Achieving success in CA Intermediate 2025 is about mastering the balance between descriptive depth and objective accuracy. Early awareness of the marks distribution, MCQ features, and updated exemption policies allows candidates to focus their efforts strategically. Awareness of the latest paper pattern builds exam confidence and reduces preparation anxiety, putting you ahead of peers who overlook these schema shifts.
With the right resources and focused study, every commerce student can optimise their attempt and improve their pass percentage in the new CA scheme.
In summary, the revised CA Intermediate exam pattern 2025 prioritises both conceptual and analytical skills, blending subjective and objective elements. Careful scheduling, smart revision, and full understanding of the marking rules are critical for success in the next cycle of exams. Stay updated on ICAI notifications, use the latest study aids, and align your exam tactics with the new paper structure for a winning edge.
FAQs on CA Intermediate Exam Pattern 2025: Complete Guide for Students
1. What is the structure of CA Intermediate?
The CA Intermediate exam consists of two groups with a total of 6 papers. Each paper is of 100 marks. The papers are split as follows: Group 1 (Accounting, Corporate Laws, Cost and Management Accounting), and Group 2 (Taxation, Auditing and Ethics, Financial Management & Strategic Management). Each paper includes both subjective (descriptive) and objective (MCQ) type questions, with a typical division of 70% descriptive and 30% MCQs as per the ICAI new scheme (2024-25).
2. What is the cycle of CA Intermediate exam?
The CA Intermediate exams are conducted twice every year—in May and November. For each session, the registration cut-off is around seven months in advance. Students must complete their registration and form submission within ICAI’s deadlines to be eligible for the next exam cycle.
3. What is the hardest subject in CA Intermediate?
The perception of the 'hardest' subject in CA Intermediate varies among students, but many find Advanced Accounting or Auditing and Ethics challenging due to extensive syllabus, technical concepts, and the need for understanding standards. Consistent practice and conceptual clarity can help tackle any paper effectively.
4. What is the minimum percentage for CA Intermediate exam?
To pass the CA Intermediate exam, a candidate must score at least 40% marks in each paper and a minimum of 50% aggregate in each group. This regulation applies under the ICAI New Scheme 2024.
5. Is the CA Intermediate exam pattern objective or subjective?
The CA Intermediate exam pattern is a combination of subjective (descriptive) and objective (MCQ) questions. Approximately 70% of each paper consists of descriptive questions, and 30% consists of MCQs. This format applies to most papers as per the ICAI new scheme 2024–25.
6. Is there negative marking for MCQs in CA Intermediate?
No, there is no negative marking for MCQ-based sections in the CA Intermediate exam as per the current ICAI guidelines (2024–2025).
7. Are there any internal choices within the CA Intermediate question papers?
There are no internal choices provided within the CA Intermediate papers under the ICAI New Scheme 2024. All questions are compulsory as per the latest paper pattern.
8. What is the marks distribution for subjective and objective questions in CA Intermediate?
Each CA Intermediate paper generally consists of 70% descriptive questions and 30% objective MCQs. Both portions carry equal weightage towards the paper total of 100 marks. Being familiar with both formats is important for success.
9. Can I get exemption if I score above 60 in any CA Intermediate paper?
Yes, if a candidate scores 60 marks or above in any paper, an exemption is granted in that paper for the next three exam attempts. The candidate does not need to reattempt the exempted paper within this window, provided they attempt the remaining required papers.
10. What documents are required on the day of CA Intermediate exam?
You must carry your CA Intermediate admit card, a valid government-issued photo ID proof (such as Aadhar card or passport), and any other documents as specified by the ICAI. Also, bring permitted stationary as per guidelines.
11. Do I need to pass both groups of CA Intermediate in the same attempt?
No, you can clear Group 1 and Group 2 of CA Intermediate in separate attempts. Passing both groups in one attempt is not mandatory, but it may offer advantages for articleship registration and CA Final eligibility.
12. Where can I find the official CA Intermediate exam pattern PDF?
The official CA Intermediate paper pattern PDF is available on the ICAI website and can also be accessed through updated exam resources and notifications section. For the most recent pattern, always refer to the latest ICAI circular for 2024–25.
