CA Inter Course 2024 – Registration, Eligibility, Syllabus, Fee Details, Exemptions

CA Inter Course 2024: The CA Inter Course, also known as the Intermediate Course, is the second level of the Chartered Accountancy (CA) course offered by the Institute of Chartered Accountants of India (ICAI). This course is a stepping stone towards becoming a successful Chartered Accountant and requires a significant amount of dedication and hard work. In this article, we will discuss the eligibility, registration process, fee structure, subjects, exam pattern, and frequently asked questions (FAQs) about the CA Inter Course.

Also Check :

• CA Foundation Course Details
• CA Final Course Details
• ICAI’s ICITSS Course Details

Candidates can register for the Intermediate level of CA Course through two routes, namely

• After qualifying Foundation Course, or
• Through Direct Entry, if candidates are Graduates/Post Graduates with prescribed percentage of marks or have qualified the Intermediate Level examination of the Institute of Cost Accountants of India / the Institute of Company Secretaries of India.

About CA Inter Course

This is the second stage of the Chartered Accountancy curriculum wherein only working knowledge of core and allied subjects to the Accountancy profession is covered, while at the Final course, advanced application knowledge of core and allied subjects to the Accountancy profession has been intended to be inculcated.

Eligibility Criteria for CA Inter Course

1. Completion of the CA Foundation Course: Candidates who have completed the CA Foundation Course are eligible to register for the CA Inter Course.
2. Graduation/Post Graduation: Graduates or postgraduates in commerce, arts, science, engineering, or any other field with a minimum of 55% aggregate marks can directly register for the CA Inter Course without completing the CA Foundation Course.
3. Cost Accountancy/Cs Inter Passed Students: Students who have cleared the intermediate level of the Institute of Cost Accountants of India (ICAI) or the Institute of Company Secretaries of India (ICSI) can register for the CA Inter Course directly.

Due Date for CA Inter Course Registration

Candidates of Foundation Route and Intermediate level examination passed candidates of the Institute of Cost Accountants of India or the Institute of Company Secretaries of India who registers for Intermediate Course on or before 1st March/1st September of the year would be eligible to appear in the Intermediate Examination to be held in the following November/May.

Graduate/Post Graduate route students who register under the Direct Entry Scheme in the respective decentralized office for the Course and Commence Practical Training on or before 1st February/1st August shall be eligible for November/May examinations on completion of 9 months practical training.

Registration Process for CA Inter Course

• Step 1: Visit the official website of ICAI at https://www.icai.org/.
• Step 2: Click on the “Students” tab and select “Course Registration Forms”.
• Step 3: Select the “CA Inter Course” option and fill out the registration form.
• Step 4: Pay the registration fee online.
• Step 5: Submit the required documents online or in person at the nearest ICAI branch office.

ICITSS Course after CA Inter Course

Students who are pursuing the Final year Graduation Course can also register for the Intermediate Course on a 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 ICITSS. If such student fails to produce the proof within the aforesaid period, his provisional registration shall stand canceled 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.

CA Inter Course Validity Period

Intermediate Course registration is valid for 4 years and can be revalidated any number of times for a further 4 years period by paying a revalidation fee of Rs.400/- or as decided by the Council from time to time.

Subjects covered in CA Intermediate Course

The subjects of the CA Inter Course are classified into two groups which a student can study and appear in the examination group-wise or both the groups together.

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: Financial Management & Economics for Finance (100 Marks)
  • Section A: Financial Management (60 Marks)
  • Section B: Economics for Finance (40 Marks)

CA Inter Exam Pattern

The CA Inter exam is conducted twice a year, in May and November, and is held in offline mode. The exam consists of two groups, and candidates can appear for both groups at once or separately. Each group has four papers, and each paper is of three hours duration. The total marks for each group are 400, and candidates need to secure a minimum of 40% marks in each paper and an aggregate of 50% marks in all papers of the group to pass the exam.

CA Inter Qualification

• 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 the 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 articleship 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
• They should have 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)

REQUIREMENT TO ENROL FOR INTERMEDIATE COURSE

• The 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 a 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 canceled 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 the ICAI website(www.icai.org) in “Course Registration Forms” under the “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.

CA Inter Registration Last Date – May 2024

The Due dates for the registration of the CA Inter for the attempt in May 2024 are given below.

CA Inter Course Registration Fee

Fee Structure for CA Inter Course:

The registration fee for the CA Inter Course is as follows:

For Indian Students:

• CA Foundation Route: Rs. 13,750
• Direct Entry Route: Rs. 15,000

For Overseas Students:

• CA Foundation Route: US$ 1,100
• Direct Entry Route: US$ 1,000

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. Payment of the fee is to be made as per the below chart.

Download CA Inter Course Study Material in pdf

Important Documents – CA Inter Registration

The following are the documents that must be submitted to the Regional Office:

For the CA Inter Course:

• Print out of the online registration form, self-attested with one recent color photograph affixed on it.
• Attested copy of Admit Card/ Mark sheet of Class XII.
• Attested copy of the 10^th Mark sheet/ Admit Card indicating Name & Date of Birth.
• Attested copy of Proof of Nationality (foreign students).
• Attested copy of category certificate for SC/ ST, OBC, Differently abled candidates.

Requirements for Passing CA Inter Exam

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.

i. A student shall ordinarily be declared to have passed in both the groups simultaneously if he…

1. Secures at one sitting a minimum of 40% marks in each paper of each of the groups and a minimum of 50% marks in the aggregate of all the papers of each of the groups; or
2. Secures at one sitting a minimum of 40% marks in each paper of both the groups and a minimum of 50% marks in the aggregate of all the papers of both the groups taken together

ii. 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 a minimum of 50% marks in the aggregate of all the papers of that group.

Paper Exemption in CA Inter Course

A student who appeared in all the papers comprised in a Group/unit and fails in one or more papers comprised in that Group/Unit but secures a minimum of 60% of the marks in any paper(s) of that Group/Unit shall be eligible for exemption in that paper(s) in the next three following examinations.

He shall be declared to have passed in that Group/Unit if he secures at one sitting a minimum of 40% marks in each of the papers of that Group/Unit and a minimum of 50% of the total marks of all the papers of that Group/Unit including the paper(s) in which he had secured a minimum of 60% marks in the earlier examination. He shall not be eligible for any further exemptions in the remaining paper(s) of that Group/Unit until he has exhausted the exemptions already granted to him in that Group/Unit.

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