CA Intermediate Exam Pattern, Marking Scheme, and Successfully completing Criteria (2026 Update)

The CA Intermediate exam is a crucial stage in the journey of Chartered Accountants. It takes the position of an intermediary jump from the Foundation to the Final stage because CA Inter allows the applicants to display their command within a theme and reveals how well the aspirants understand subjects like accounting, taxation, law, finance and auditing. Aspiration A/Edimt will take the CA Intermediate test in 2026, have the ICAI provided the new pattern of examination, marking scheme and passing objectives. While aspirants should access and understand many things, just sufficient command of the new syllabus, procedures and topics will allow them to plan their preparation strategy, gain confidence before the exam and provide focused preparation on each topic.

Overview of CA Intermediate Exam Pattern 2026

The Institute of Chartered Accountants of India (ICAI) offers the CA Intermediate test twice a year, in May and November. However, for January 2026, the ICAI has provided unique exam slots to accommodate candidates according to the new plan.

The examination is divided into two groups, each with four papers. Applicants have the option of appearing for both groups all at once or one group at a time. Clearing both groups is required to get to the CA Finals.

Exam Pattern: Subjects and Paper Structure.

The CA Intermediate 2026 test format has 8 subjects divided into two groups.

Group I:

• Accounting

• Corporate and Other Laws

• Cost and Management Accounting

• Taxation

Group II:

• Basic Accounting

• Accounting and Assurance

• Industrial Informatics and Strategic Management

• Financial Management and Economics for Finance.

Each paper carries 100 points. Some subjects are entirely subjective (descriptive responses), whereas others are both subjective and objective (MCQs). In certain disciplines, MCQs typically account for 30% of the paper, with the remainder following a descriptive pattern.

Duration and Mode of Examination

• Exam Type: Offline, pen-and-paper format

• Duration per paper: 3 hours.

• Language options: English or Hindi (except Section B of legal papers).

  
  

Students must respond within the allotted time, which necessitates practice and time management skills throughout preparation.

Marking Scheme

The ICAI uses a severe yet clear marking scheme. Each paper is worth 100 points, and students must demonstrate both intellectual clarity and presenting skills to receive a high score.

• Objective type questions (MCQs) have no negative marking. Students must attempt all since they bear equal weightage.

  
  

• Evaluation criteria for descriptive questions include working notes, clarity, logical flow, and conformance to ICAI norms. Even if the final answer is incorrect, partial marks are given for proper processes or the logical application of concepts.

Passing Criteria:

To pass the CA Intermediate 2026 exam, students must meet both sectional and total requirements:

1. Minimum of 40% in each paper.

a). Students must get at least 40 out of 100 on each individual paper.

2. 50% aggregate in a group

a). To pass a group, a candidate must score at least 200 out of 400.

b). Students who appear for both groups must achieve at least 50% overall (400/800)

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3. Exemptions

If a student receives 60 or more marks in any topic, they are exempt from that paper for the next three attempts. Still, students must complete the remaining exams in order to graduate the group.

Key Changes in 2026 Update

• To enable more flexibility, special exam periods, such as January 2026, have been introduced.

• Increased emphasis on practical topics like as taxation, auditing, and financial management.

• The emphasis is on case study-based questions, which promote analytical and application-based learning.

• Updated the MCQ pattern with scenario-based questions to better measure conceptual clarity.

Preparation Strategy Based on the Exam Pattern

Knowing an examination format is only the first step; practice must be consistent with it. Here are some expert tips:

• Prioritize High-Weight Chapters: Analyze previous publications to uncover recurrent themes.

• Mock tests are used to simulate exam settings and improve time management skills.

• Revise Multiple Times: At least three or four revisions are recommended before to the exam.

• Focus on Presentation: Clear, step-by-step replies improve scoring chances.

• Balance Both Groups: If you're appearing for both, make a realistic schedule with equal time allotment.

Conclusion

To test not just the memory, but also the analytical ability and application of what kind of rational thinking, the exam pattern, marking scheme, and marks criteria of CA Intermediate 2026 exam are devotedly designed. Any student, who takes the time to understand the entire structure, prepares systematically, manages time with a stroke of strategic genius, and studies with discipline, will surely feel comfortable and manageable in the examination. The entire process revolves around discipline, systematic revision, and practicing mock tests. This is the most vital approach to ensure you will pass your CA Intermediate exam on your first chance.