CA Inter Course:
In order to develop a strong theoretical base, students of Intermediate Course, who have registered through Foundation Course route or Intermediate level examination passed students of The Institute of Cost Accountants of India or The Institute of Company Secretaries of India, are required to undergo eight months study course before appearing for the first time in the Intermediate Examination. Since proper understanding of the modern world necessitates knowledge of present day technology and skills, students are imparted Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS) before joining for the practical training. It is to be noted that such students can join practical training only after passing either or both Groups of Intermediate Course.
Candidates who are Graduates/ Post Graduates in Commerce having secured in aggregate a minimum of 55% of the total marks or its equivalent grade in the examination conducted by any recognized University (including open University) by studying any three papers carrying a minimum of 50 marks in a semester/year and cumulatively 100 or more marks over the entire duration of the concerned course out of Accounting, Auditing, Mercantile Laws, Corporate Laws, Economics, Management (including Financial Management), Taxation (including Direct Tax Laws and Indirect Tax Laws), Costing, Business Administration or Management Accounting or similar to the title of these papers with different nomenclatures or other than those falling under Commerce stream having secured in aggregate a minimum of 60% of the total marks or its equivalent grade in the examination conducted by any recognized University (including Open University) are exempted from qualifying Foundation and are eligible for straight away registration to Intermediate Course and undergo ICITSS. They can register for practical training after completing ICITSS and need not wait for clearing any group of Intermediate Examination. They are eligible to appear in the Intermediate Examination after completion of nine months of practical training.
CA Inter Course Subjects:
Subjects:
Group I:
Paper - 1 : Accounting (100 Marks)
Paper - 2 : Corporate Laws & Other Laws (100 Marks)
Part I : Company Law (60 Marks)
Part II : Other Laws (40 Marks)
Paper - 3 : Cost and Management Accounting (100 Marks)
Paper - 4 : Taxation (100 Marks)
Section A : Income-Tax Law (60 Marks)
Section B : Indirect Taxes (40 Marks)
Group II:
Paper - 5 : Advanced Accounting (100 Marks)
Paper - 6 : Auditing and Assurance (100 Marks)
Paper - 7 : Enterprise Information Systems & Strategic Management (100 Marks)
Section A : Enterprise Information Systems (50 Marks)
Section B : Strategic Management (50 Marks)
Paper - 8 : Enterprise Information Systems & Strategic Management (100 Marks)
Section A : Financial Management (60 Marks)
Section B : Economics for Finance (40 Marks)
Eligibility Qualification/ Requirement to enrol for Intermediate Course:
- A candidate is eligible for enrolment to any of the Group(s) of the Intermediate Course on passing the Foundation Examination.
- A candidate who has already passed erstwhile Foundation Examination or Professional Education (Examination-I) or Common Proficiency Test (CPT) shall be eligible for enrolment to Intermediate Course subject to complying with relevant conditions.
- A candidate who was already registered for erstwhile Intermediate/Professional Education (Course-II)/ Professional Competence Course/ Integrated Professional Competence Course/Intermediate (Integrated Professional Competence) Course cum article ship shall be eligible for enrolment/conversion to Intermediate Course subject to complying with relevant conditions.
- Students who are Graduates/ Post Graduates in Commerce having secured in aggregate a minimum of 55% of the total marks or its equivalent grade in the examination conducted by any recognized University (including open University) by studying any three papers carrying a minimum of 50 marks in a semester/year and cumulatively 100 or more marks over the entire duration of the concerned course out of Accounting, Auditing, Mercantile Laws, Corporate Laws, Economics, Management (including Financial Management), Taxation (including Direct Tax Laws and Indirect Tax Laws), Costing, Business Administration or Management Accounting or similar to the title of these papers with different nomenclatures or other than those falling under Commerce stream having secured in aggregate a minimum of 60% of the total marks or its equivalent grade in the examination conducted by any recognized University (including Open University) and candidates who have passed the Intermediate level examination conducted by The Institute of Cost Accountants of India or by The Institute of Company Secretaries of India can register directly in the Intermediate Course.
- Students who are pursuing the Final year Graduation Course can also register for the Intermediate Course on provisional basis and such students’ registration would be regularised and they can commence practical training only on submission of satisfactory proof of having passed the Graduation examination with the specified percentage of marks within six months from the date of appearance in the final year Graduation examination. During the provisional registration period, a student can undergo and complete Four Weeks Integrated Course on Information Technology and Soft Skills (ICITSS). If such student fails to produce the proof within the aforesaid period, his provisional registration shall stand cancelled and the registration and other fees, as the case may be, paid by him shall not be refunded/ adjusted and no credit shall be given for the theoretical education undergone.
Candidates have to register for Intermediate Course under both routes by filling Online Registration Form available on ICAI website(www.icai.org) in “Course Registration Forms” under “Students tab”.
Registration Fee Candidates through Foundation Route can opt for registration for Group I or Group II or Both Groups of Intermediate Course while Direct Entry Route candidates have to register for both the groups only.
Requirements for Passing Intermediate Examination:
A student may appear in both the groups simultaneously or in one group in one examination and in the remaining group at any subsequent examination. He is declared to have passed the Intermediate examination, if he passes both the groups.
- A student shall ordinarily be declared to have passed in both the groups simultaneously, if he…
a) Secures at one sitting a minimum of 40% marks in each paper of each of the groups and minimum of 50% marks in the aggregate of all the papers of each of the groups; or
b) Secures at one sitting a minimum of 40% marks in each paper of both the groups and minimum of 50% marks in the aggregate of all the papers of both the groups taken together
- A student shall be declared to have passed in a group if he secures at one sitting a minimum of 40% marks in each paper of group and minimum of 50% marks in the aggregate of all the papers of that group.