Level II – CA Intermediate

CA intermediate can be pursued in two modes either CA Foundation Route or Direct Entry Route. Both are explained as under

CA Foundation Route:

• Clear CA Foundation and apply for CA Intermediate Course.
• Undergo 8 months of study period after registration and get eligibility to write the intermediate examination.
• Exams will be held twice in a year i.e in May and November.
• Cut off date for eligibility to write examination:

1. For May Exams – Register on or before 31^st August of the previous year
2. For November Exams – Register on or before 28^{th /} 29^th of February of the same year.

 

Direct Entry Route:

• Clear B.Com examination with 55% marks and obtain all semester marks card then apply for CA Intermediate Course.
• Complete compulsory Integrated Course on Information Technology and Soft skills (ICITSS – Normally 15 days) and Orientation Course (Normally 15 days) and obtain relevant certificates.

[Note: Before joining articleship these courses must be completed]

• Apply for articleship for 3 years under a practicing Chartered Accountant.
• Undergo 9 months of articled training and get eligibility to write the intermediate examination.
• Cut off date for eligibility to write examination:

1. For May Exams – Commence articled training on or before 30^th September of the previous year
2. For November Exams – Commence articled training on or before 31^st January of the same year.

 

Common Features of Intermediate Course:

• Expected Results to be out

1. May Examination – By the end of July of the same year
2. November – By the end of January of next year

 

• Subjects Covered:

The subjects are broadly discussed under two groups

 

Group	Paper	Subject	Marks Allocated	Comments
Group 1	Paper 1	Accounting	100 Marks	Descriptive
	Paper 2	Section A:   Company Law   Section B: Other Laws	60 Marks     40 Marks	70 Marks Descriptive and 30 Marks MCQs
	Paper 3	Cost and Management Accounting	100 Marks	Descriptive
	Paper 4	Section A:   Income Tax Law   Section B: Goods and Service Tax	60 Marks     40 Marks	70 Marks Descriptive and 30 Marks MCQs
Group 2	Paper 5	Advanced Accounting	100 Marks	Descriptive
	Paper 6	Auditing and Assurance	100 Marks	70 Marks Descriptive   and 30 Marks MCQs
	Paper 7	Section A:   Enterprise Information Systems   Section B: Strategic Management	50 Marks     50 Marks	70 Marks Descriptive and 30 Marks MCQs
	Paper 8	Section A:   Financial Management   Section B: Economics for Finance	60 Marks     40 Marks	Descriptive

 

 

• Fees Structure:

Sl No	Purpose	CA Foundation Route	Direct Entry   Route
1.	Course Registration	18,200	18,200
2.	Study Material	Free	Free
3.	Exam registration	2,700	2,700
4.	ICITSS	7,000   [They can pursue after clearing CA intermediate also]	7,000   [Compulsory]
5.	Orientation Course	7,000   [They can pursue after clearing CAintermediate also]	7,000   [Compulsory]
6.	Private Coaching Fees	Rs.20,000 to 65,000	Rs.20,000 to 65,000
	Total Cost	Rs.55,000 to Rs.1,00,000 approximately.