CA Inter ICAI Past 5 Years Question Papers with Suggested Answers | Download in PDF

The CA Intermediate is a stage right amid the CA career path. It is the second level of the CA course, and thus, one must be well-versed in all the subjects, including accounts, taxation, law, and finance. Passing this exam would allow the benefits of being posted at Articleship- the mandatory practical training of three years leads to one step closer to eventually attending the CA Final examination. Be it Foundation or Direct Entry, preparation for CA Intermediate requires a lot of dedication, broad planning, and effective time management. 

This is a highly rigorous exam standard that needs to be coped with; therefore, it can be tamed if there is a proper understanding of the syllabus and proper approach to the exam. All the information you would have wished to know about the CA Intermediate exam, from eligibility criteria and syllabus details to the fees and much-needed preparation tips, to get you through this all-crucial phase in your CA journey with confidence.

Eligibility for CA Intermediate Exam

Enter through the Two Routes of CA Intermediate: CA Foundation Route or Direct Entry Route. The CA Inter exam is the next level of the CA course. Now, lets break it down one by one with respect to the eligibility criteria of each route.

CA Foundation Route

• You should have cleared the CA Foundation exam.
• You need to complete at least 4 months of study after registering for CA Intermediate.

Direct Entry Route

• Graduates or postgraduates with at least a 55 percent mark in commerce or 60 percent in other subjects can directly get registered under CA Intermediate.
• Candidates who have cleared the Intermediate level of ICSI or ICMAI (Institute of Cost Accountants of India) can also apply.

Qualifications after Clearing CA Intermediate

The passing of the CA Intermediate exam qualifies you with the Intermediate award by the ICAI (Institute of Chartered Accountants of India). The qualification has become necessary for:

• Registration for CA Final after they have passed the Articleship.
• Obtaining the Articleship training, which is practical training under an experienced Chartered Accountant for 3 years.
• Obtaining better job prospects in accounting, auditing, and taxation.

ICAI CA Inter PYQ papers for January 2025 – paper wise 

ICAI CA Inter Sept 2024 Question Papers

Here you will be provided by latest Sept 2024 CA Inter question papers. Download all CA Inter question paper links given below and get the idea of exam pattern and types of questions.

How to Prepare For CA Intermediate Exams?

Planning beforehand is absolutely essential for CA Intermediate exams. Here is how you can do it.

1. Understand the Syllabus

CA Intermediate conducts two groups, which comprises of four papers. Both the groups may be attempted together or any one group at a time.

Group 1

• Accounting – Principles of accounting, accounting standards, special transactions.
• Corporate and Other Laws – Companies Act, Contract law, and allied laws.
• Cost and Management Accounting – Costing techniques, budgetary control, and standard costing.
• Taxation – Income tax and Goods and Services Tax (GST).

Group 2

• Advanced Accounting – Advanced standards and complex accounting topics like partnership accounts.
• Auditing and Assurance – Auditing standards, procedures, and auditing in IT environments.
• Enterprise Information Systems and Strategic Management – Role of information systems and strategic business management.
• Financial Management & Economics for Finance – Financial analysis, capital structure, and economics.

2. Plan A Study Schedule

• It will be advisable to have some time management schedule. You ought to spend more time on difficult subjects.
• Finish the syllabus in 4-5 months, but with adequate leeway for multiple revisions.
• Revision is key. Have at least 2-3 rounds of revision before getting into the exams.

3. Make Use Of Study Resources

• ICAI study modules: your basic source of preparation, as it does include all the concepts.
• Practice manuals: Solve previous year papers and mock tests to get a deeper understanding of the exam pattern.
• Reference books: It is also good to refer to books by well-known CA authors to get a clear understanding of particular topics.

4. Focus on Conceptual Understanding

• Conceptual understanding is not about memorizing what you have read; it is about understanding concepts.
• Practice writing the answers structured to build confidence in answering the descriptive questions.

5. Attempt Mock Tests

• Mock tests or test series from ICAI or private institutes may be undertaken in order to get a sense of how much preparation has been carried out.
• Attempting these under exam-like conditions makes you feel like you are taking real exams.

Fee Structure for CA Intermediate

The registration procedure for appearing in the CA inter exam depends upon the route of the student entry and the group they want to take the exam. Here, check the registration details mentioned below-

Registration Fees

Examination Fees

Additional Fees

• Orientation and IT training (Mandatory): ₹14,500 approximately.
• Articleship registration fees: ₹2,000, which is to be paid during the time of registration for Articleship training.

Important Dates for CA Inter Exam Jan 2025 

Syllabus Overview 

The CA inter syllabus is quite lengthy as it is a second-level exam comprised of various difficult subjects like accounting, taxation, law, auditing and strategic management. You will see the CA Inter groups explained in detail below-

Group 1

1. Accounting: Basic accounting standards, company accounts, partnership accounts, and special transactions.
2. Corporate and Other Laws: Companies Act, contracts, and allied laws.
3. Cost and Management Accounting: Cost concepts, costing techniques, and budgetary control.
4. Taxation: Income tax and GST, including tax calculations and compliance.

Group 2 

1. Advanced Accounting: Advanced standards, consolidated financial statements, and partnership accounts.
2. Auditing and Assurance: Audit process, audit reports, and assurance standards.
3. Enterprise Information Systems and Strategic Management: Role of IT in business, strategic management and business policies.
4. Financial Management and Economics for Finance: Financial analysis, risk management, and basic economics for financial planning.

Exam Pattern and Passing Criteria

CA Inter Exam is held bi-annually in May and November. The pattern for an exam is as follows.

• Mode of exam: Offline (pen and paper-based).
• Duration: 3 hours per paper.
• Passing criteria:

• Minimum 40% in every subject.
• Aggregate of 50% in a group of subjects.

Conclusion

The CA inter exam is the second stage in the journey of becoming the CA of India. Students have to use the best study strategies, the right study materials, a better understanding of the syllabus, and time management abilities in order to perform well in CA Inter exams. The best advice to all the students is always to remain consistent, focus on conceptual clarity, and make the most use of study resources, especially MTPs and previous year question papers.

This guide covered eligibility, qualifications, fees, preparation strategy, and so much more, right here with you throughout the walk through of the CA Intermediate exams. Best of luck with your preparation!