CA Inter Passing Criteria, Marking Scheme, and Exam Tips
- Shankargouda S Malipatil
- Sep 17
- 5 min read
CA Inter Passing Criteria, Marking Scheme, and Exam Tips
The CA Intermediate exam is conducted by the Institute of Chartered Accountants of India (ICAI) that acts as a gateway between the CA Foundation and CA Final levels. This is where preparation meets smart study strategies to guarantee your success. It is important for students who wish to clear CA Inter in the first attempt to know the passing criteria, the marking scheme and exemption rules CA Inter Passing Criteria, Marking Scheme, and Exam Tips.
CA Intermediate Passing Requirements
The CA Inter Exam is bifurcated into two groups with four subjects each. Candidates will be eligible if:
Minimum Marks per Paper: A candidate must get a minimum of 40% in each paper.
ANDFor each Group: Aggregate of at least 50% in all papers(Paper- I to Paper-VI) and minimum 40 %mark (i.e.20 out of 50)in practical paper VII A,B,C,D,Fand G Programme Requirement for B.A./BCAExaminationMarks – at least achieving aggregate 200 marks(group only), i.e.for both groups together as per Annexure-F.
Group-Wise Outcome: The candidates may pass one group or both the groups as per the individual maximum scores in subject and overall maximum marks.
CA Inter Marking Scheme
The test is in eight papers of 100 marks each. Systematic study and proper orientation in the subject are very much needed.
Group 1:
Advanced Accounting – 100 Marks
Corporate and Other Laws – 100 Marks.
Taxation – 100 Marks
Group 2:
Cost and Management Accounting – 100 marks
Audit and Ethics – 100 Marks
Other (Under Group 2) — (100 marks each) 7.
Passing Marks for CA Inter
Students need to obtain 40 marks in each paper.
To pass, an aggregate total of 200 marks per group is compulsory (50%).
There are subject-wise as well as aggregate requirements, in the absence of which a student would have to re-appear for that group.
Exemption Rules in CA Inter
ICAI provides subject-wise exemptions in CA Inter. A candidate securing 60 or above marks in any paper receives an exemption in that subject for subsequent exams provided the conditions stated by ICAI are met.
CA Intermediate Exemption Policy
The exemption in CA Intermediate is as under :
Exemption is available for passing the group even if you get at least 60 marks in one or more of the groups of ICAI exams.
Just concentrate on the remaining subjects of that group and still you can manage to get 50% aggregate.
If the group is not cleared after three attempts, the exemption will stand cancelled and you will have to study the subject again.
Example of Exemption
If a student tries CA Inter Group 1: and gets, for example:
Advanced Accounting – 62 marks → Exemption given
Company and Other Laws – 36 marks → Not a Pass
Taxation – 50 marks → Passed
In this instance, the student simply has to repeat (that is, only ) each of those failed paper in the next attempt and could carry forward Advanced Accounting exemption.
Trending Techniques to Pass CA Intermediate
1. Know the Pattern of Examination and Syllabus
ICAI keeps on modernizing its syllabus and examination structure. Students must depend on the new study materials, RTPs and question papers to prepare. Components With the help of past years trends, you can identify important chapters, weightage and frequently asked questions.
2. Keep a Schedule with a Study Plan
Spend at least 3–4 months in dedicated study.
Organize topics conceptually, theoretically and numerically.
Focus more on poor areas but do not ignore the good ones.
Make a schedule in daily or weekly form, not too unrealistic and obey it.
3. Sample papers and previous papers participating in Mock Tests
Mock exams and past year question papers is one of the BEST ways to do this.
Try and give three full test per subject.
Scrutinize your game in detail to spot the deficiencies.
This increases your accuracy and also time management, [and] you develop exam temperament.
4. Focus on High-Scoring Chapters
Some topics are weighted more heavily on the exam:
Consolidation questions and AS.
Tax: Computation of GST and Direct Tax issues 18.
Financial Management: Capital budgeting, ratio analysis and working capital management.
5. Build a Smart Revision Strategy
Prepare your own short notes (if possible) for fast revision.
Get into the habit of daily revision and never forget what you read.
Pull up a game murfs it gives you practice mcqs and case based scenarios to improve your knowledge.
6. Choose Wisely: Going Single or Double?
If you are confident and well prepared then go for both groups combined to avail more exemption benefit.
If you have limited time to study, opt for one group at a time and that should result in more success with less stress.
7. Stay Updated with Amendments
Papers such as Taxation, Corporate Laws are dynamic due to amendments.
Refer to ICAI announcements, notifications and updated modules just before the exams.
Common Errors to Avoid in CA Intermediate
1. Neglecting Theory-Based Papers
Many students prepare most of their time for practicals and also neglect the theory subjects. (Papers like Law, Audit etc) The above-mentioned topics are of high weightage and need to be read regularly and revisited for good score.
2. Not Revising Regularly
If not reviewed often, ideas quickly slip from your mind. All study plans must get at least one revision slot per week for each and every of the subjects so that it dopes not disappear from your memory/download due to exam fear.
3. Ineffective Time Management During Exams
Time is of the essence in exams and poor time management can result in a lot of marks lost. Students should also practise writing full answers in timed conditions. This also improves speed, as well as the ability to get things correct and present them.
4. Ignoring ICAI Study Material
The reference books help, but ICAI’s official modules, RTPs, mock test papers and past year’s question papers will continue to be the bread and butter for exam questions. It can leave huge holes in the way of that.
Conclusion
Without a doubt, the CA Intermediate is a tough exam but with a thorough study plan, one can pass the exam.
In studying for the examinations, students should focus on the minimum subject criteria: 40% for each subject and a combined score of 50% for all subjects. Other things to also focus on are revision and time management. You can also utilize ICAI study modules, mock examinations, and exemption rules to help you study as they are created to do without a doubt!
Therefore, you want to keep CA in mind from here on out! With focus, consistency, and a proper method you will be CA Intermediate you will be on your truest path to becoming a chartered accountant to fulfil your dream as time literally flies away faster on your path!
Frequently Asked Questions
Q1. Are there any subject exemptions for CA Intermediate?
Yes, a student will be provided an exemption by ICAI for the next three attempts if they score 60 marks or above in a paper even if they did not clear the group overall. During that time frame, the student will not have to retake any subjects for that group in which they have secured an exemption.
Q2. What happens if I do really well in one subject and fail in another subject?
To qualify, a student must pass all the papers (at least 40% in every paper) in addition to the requirement to achieve the 50% aggregate in each group. If the overall percentage is above 50% but the student does not secure 40% in any one subject, they will be required to take that paper again.
Comments