Chartered Accountancy (CA) – Intermediate
Students who passed Foundation or Graduate-degree, can join the Intermediate course, which is the last-but-one stage for qualifying as a Chartered Accountant (CA).
This stage is the important turning point in the CA course as it needs dedicated study and focussed attention to examination preparation.
Important Requirements Of this Course
EXTRA NOTES ON STUDENT FORMALITIES AT ICAI:
For CA – Intermediate level – Foundation-Route Student
Student Registration
1. Apply online for Student Registration – https://eservices.icai.org/
2. Get Student Registration Number (SRO….) and inform Egytim Academy
3. Apply online for Student Material Books – https://icai-cds.org/
Study period
4. Complete minimum 8 months of study
Examination
5. Before 1 – 2 months of eligible exam in May/June or November/December, Apply Online for Examination Admit Card.
6. Obtain Admit Card 2 – 3 weeks before the Exam and inform the Roll No. to Egytim Academy
7. Attend the Exam.
Note: After passing either one or both groups of Intermediate level, ensure to satisfy the following requirements:
ITT & OC
1. Register & Attend ITT (Information Tech. Training) – 15 days anytime before or after the intermediate exams
https://www.icaionlineregistration.org/
2. Register & Attend Orientation Course – 15 days anytime before or after the intermediate exams
https://www.icaionlineregistration.org/
Articleship
3. Join Articleship Training with preferred Auditor
4. Register the Articleship with ICAI
https://eservices.icai.org/
EXTRA NOTES ON STUDENT FORMALITIES AT ICAI:
For CA – Intermediate level – Direct Entry-Route Student
Student Registration
1. Apply online for Student Registration – https://eservices.icai.org/
2. Get Student Registration Number (SRO….) and inform Egytim Academy
3. Apply online for Student Material Books – https://icai-cds.org/
ITT & OC
4. Register & Attend ITT (Information Tech. Training) – 15 days
https://www.icaionlineregistration.org
5. Register & Attend Orientation Course – 15 days
https://www.icaionlineregistration.org/
Articleship
6. Join Articleship Training with preferred Auditor
7. Register the Articleship with ICAI
https://eservices.icai.org/
8. Complete 9 months of Articleship Training – to be eligible for Intermeidate Exam.
Examination
9. Before 1 – 2 months of eligible exam in May/June or November/December, Apply Online for Examination Admit Card.
10. Obtain Admit Card 2 – 3 weeks before the Exam and inform the Roll No. to Egytim Academy
11. Attend the Exam.
Entry Options
EXTRA NOTES ON ENTRY OPTIONS:
Option-1. Join after Foundation
This is called as Foundation-Route.
After passing CA Foundation exam, Join CA Intermediate, attend coaching classes at Egytim Academy for 6 to 7 months and then, write Intermediate exam, clear it; and then, go for Final-level.
Here, you join Articleship after passing minimum one group of CA Intermediate level. Of-course, you have to also complete ITT & OC before joining Articleship.
Note: For writing CA Intermediate exam in Foundation-Route, Articleship is not a requirement.
Option-2. Join during UG course 3rd year ending or after UG
This is called as Direct Entry-Route.
Join CA Intermediate, attend coaching classes at Egytim Academy for 6 to 7 months and then, write Intermediate exam, clear it; and then, go for Final-level.
Once you join CA Intermediate in this ‘Direct Entry-Route’ you need to complete ITT & OC and then, register for Articleship training and also complete 9 months, to become eligible for writing Intermediate exam.
Note: For writing CA Intermediate exam in Direct Entry-Route, Articleship is a compulsory requirement.
Subjects
The Intermediate level consists of 2 groups and each group has 4 papers.
Group 1
| Paper-1: | Paper-2: | Paper-3: Taxation |
|---|---|---|
| Advanced Accounting - 100 marks | Corporate and Other Laws - 100 marks | Income-tax Law (50 Marks) |
| (B) Other Laws - 40 marks | Goods and Services Tax (GST) (50 Marks) | |
| MCQ 30% |
Group 2
| Paper-4: | Paper-5: | Paper-6: EIS & SM |
|---|---|---|
| Cost and Management Accounting - 100 marks | Auditing and Assurance - 100 marks | (A) Financial Management - 50 marks |
| (B) Strategic Management - 50 marks | ||
EXAMINATION RELATED POINTS
- All papers are subjective exam papers.
Certain papers (2,4,6,7) have compulsory MCQs (Multiple choice questions) for 30 marks - You can attend exams for each group separately or both groups together. Better is to attend both groups together, because topics of one group are helpful in subjects of another group and also you stand a chance to obtain rank!
EXAMINATION DATES:
Exams for CA, are conducted yearly twice – May/June and November/December. Whichever month you are eligible, you can register for it and write that exam.
In case you miss any attempt of the exam, you can register and attend the next upcoming exam i.e. May/June or November/December.
PASSING CRITERIA:
For any level, a student is declared as pass, only if you satisfy two conditions i.e.
Condition-1. Score 40% and above in every paper.
Condition-2. Score 50% and above in aggregate.
For Intermediate & Final level, If you score 60% and above in any paper, you get exemption in that paper for next 3 attempts.
