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Are you dreaming of becoming a Chartered Accountant in India? The CA IPCC, now known as CA Intermediate, is an important stepping stone in your journey toward earning this prestigious title. Conducted by the Institute of Chartered Accountants of India (ICAI), this second-level exam plays an important role in shaping your knowledge in areas like accounting, taxation, auditing, law, and more. In this complete guide, we will walk you through all the essential details about CA IPCC—its eligibility, registration process, syllabus, exam pattern, preparation strategy, career scope, and key dates. Whether you’re taking the Foundation or Direct Entry route, this blog has everything you need to understand and succeed in the CA IPCC exam.
| Exam Name | CA Intermediate (formerly CA IPCC) |
| Conducting Authority | Institute of Chartered Accountants of India (ICA I) |
| Exam Frequency | Three times a year – January, May, September (from 2025) |
| Mode of Language | English & Hindi (most papers); key papers like Accounting, Taxation only in English, but answers can be in Hindi |
| Level of Exam | Intermediate (second level after Foundation / Direct Entry) |
| Mode of Exam | Offline – Pen and Paper |
| Number of Groups | Two groups (Group I & Group II) |
| Number of Papers | Six papers total – three per group (down from eight under the old scheme) |
| Question Format | Mixed format – 70% descriptive (long‑form), 30% objective/MCQ |
| Marks per Paper | 100 marks each |
| Duration per Paper | 3 hours |
| Passing Criteria | Minimum 40% marks in each paper and 50% aggregate per group |
| Negative Marking | None (even for MCQs) |
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What is CA IPCC?
CA IPCC, which stands for Chartered Accountancy Integrated Professional Competence Course, was the second level of the Chartered Accountancy (CA) course in India, conducted by the Institute of Chartered Accountants of India (ICAI). However, as per the latest ICAI education scheme (2024 onwards), CA IPCC is now officially called CA Intermediate.
CA Intermediate is designed to test a student’s practical and theoretical knowledge of accounting, taxation, law, auditing, and financial management. It plays a crucial role in preparing future Chartered Accountants for real-world professional challenges.
Students can enter the CA Intermediate level through:
- The Foundation Route (after passing CA Foundation), or
- The Direct Entry Route (after graduation/post-graduation with specified marks or qualifying CS/CMA Intermediate).
Clearing this level and completing the required articleship training are essential to move on to the CA Final stage, making CA Intermediate (formerly IPCC) a cornerstone in the CA journey.
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CA IPCC Exam Dates 2025
The Institute of Chartered Accountants of India (ICAI) conducts the CA Intermediate (formerly IPCC) exam three times a year: in January, May, and September. Below is the updated and officially sourced schedule for all three sessions in 2025, including exam dates, registration deadlines, and form correction windows.
| Session | Group I Exam Dates | Group II Exam Dates | Form Filling Window | Correction Window |
| January 2025 | Early January 2025 (Exact dates released in Sept 2024) | Early January 2025 | Closed (Last date: 1st May 2024) | Closed |
| May 2025 | 16 May, 18 May, 20 May 2025 | 22 May, 24 May 2025 | Closed (Form submission in Feb–March 2025) | Closed |
| September 2025 | 4 Sept, 7 Sept, 9 Sept 2025 | 11 Sept, 13 Sept, 15 Sept 2025 | 5 July – 18 July 2025 (Without Late Fee)Up to 21 July (With ₹600 Late Fee) | 22 – 24 July 2025 |
Eligibility Criteria for CA IPCC Exam 2025
To appear for the CA IPCC (now CA Intermediate) exam in 2025, students must meet certain educational and training requirements set by ICAI. Here are the eligibility rules explained in points:
1. Through Foundation Route
- Must have passed the CA Foundation exam.
- Should complete a minimum of 8 months study period after registration.
- Must complete the ICITSS training (IT and Orientation Course) before appearing for the exam.
2. Through Direct Entry Route
Students can directly register for CA Intermediate without CA Foundation if:
a) Graduates/Postgraduates – Commerce Stream
- Must have 55% or more marks in graduation.
b) Graduates/Postgraduates – Non-Commerce Stream
- Must have 60% or more marks in graduation.
c) ICSI or ICMAI Students
- Should have cleared CS Executive or CMA Intermediate level.
d) Final-Year Students
- Can register provisionally if appearing in final year.
- Must submit graduation proof within 6 months of registration.
3. Training Requirement
- All students must complete ICITSS (IT + Orientation Course) before appearing for the exam.
- Direct Entry students must also complete 9 months of articleship training before appearing.
Check Out: CA Foundation Syllabus
CA IPCC Exam Pattern 2025
The Institute of Chartered Accountants of India (ICAI) has introduced a revised exam pattern for CA Intermediate (formerly IPCC) under the 2024 New Scheme, applicable for all 2025 exam attempts. The new structure includes fewer papers, objective-type questions, and a balanced focus on conceptual understanding and practical skills.
| Level of Exam | Intermediate (Second level of CA course) |
| Conducting Body | ICAI (Institute of Chartered Accountants of India) |
| Mode of Exam | Offline – Pen and Paper |
| Exam Frequency | Three times a year – January, May, September |
| Total Groups | Two (Group I and Group II) |
| Total Papers | 6 (3 papers in each group) |
| Marks per Paper | 100 |
| Exam Duration | 3 Hours per paper (2:00 PM – 5:00 PM) |
| Question Format | 70% Descriptive + 30% Objective (MCQs, case-based, no negative marking) |
| Passing Criteria | Minimum 40% in each paper and 50% aggregate in each group |
| Medium of Exam | English and Hindi (except in law or language-specific papers) |
| Negative Marking | No negative marking in objective questions |
Group Wise Paper Structure – CA IPCC 2025
Under the ICAI’s New Scheme 2024, the CA IPCC—now called CA Intermediate—has been updated to include a total of 6 papers, divided equally into two groups. Each paper consists of 70% descriptive and 30% objective (MCQ) questions. Here is the detailed group-wise paper structure for the 2025 exam:
| Group | Paper No. | Subject Name | Pattern |
| Group I | Paper 1 | Advanced Accounting | 70% Descriptive + 30% MCQ |
| Paper 2 | Corporate and Other Laws | 70% Descriptive + 30% MCQ | |
| Paper 3 | Taxation (Income Tax + GST) | 70% Descriptive + 30% MCQ | |
| Group II | Paper 4 | Cost and Management Accounting | 70% Descriptive + 30% MCQ |
| Paper 5 | Auditing and Code of Ethics | 70% Descriptive + 30% MCQ | |
| Paper 6 | Financial Management & Strategic Management | 70% Descriptive + 30% MCQ (Split: 50+50 section-wise) |
CA IPCC Syllabus 2025
The CA IPCC, now called CA Intermediate under ICAI’s New Scheme (effective from 1 July 2023), includes 6 papers divided into 2 groups. The syllabus is designed to provide students with deep conceptual knowledge in Accounting, Law, Taxation, Auditing, Costing, Financial Management, and Strategic Management. Each paper includes both descriptive and MCQ-based questions, testing theory and application.
Group I – Syllabus
| Paper No. | Subject | Main Topics Covered |
| Paper 1 | Advanced Accounting | Accounting standards, Company accounts, Financial statements, Special transactions |
| Paper 2 | Corporate and Other Laws | The Companies Act, 2013 (selected sections), Indian Contract Act, General & Special Laws |
| Paper 3 | Taxation | Part A: Income Tax – Residential status, Salary, House Property, Business Income, etc. Part B: GST – Basics of GST, supply, input tax credit, registration, returns |
Group II – Syllabus
| Paper No. | Subject | Main Topics Covered |
| Paper 4 | Cost and Management Accounting | Cost concepts, Material/Labour/Overheads, Cost sheets, Marginal & Standard costing |
| Paper 5 | Auditing and Code of Ethics | Auditing principles, Internal control, Vouching, Company audit, Professional ethics |
| Paper 6 | Financial Management & Strategic Management | Part A: Financial Management – Ratio analysis, Cash flows, Capital budgeting Part B: Strategic Management – Business environment, SWOT analysis, leadership, strategy implementation |
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Registration Process for CA IPCC 2025
To appear for the CA Intermediate exam in 2025, students must register through the official portal of ICAI. Whether you are applying via the Foundation Route or the Direct Entry Route, the registration must be completed well before the exam session you intend to appear in—January, May, or September.
- Visit the official ICAI portal at https://eservices.icai.org
- Log in to the Self Service Portal (SSP) or create a new account if you’re a new user.
- Click on “Student Cycle” from the dashboard.
- Choose your registration route: Foundation Route (if passed CA Foundation), or Direct Entry Route (if eligible as a graduate or through CS/CMA).
- Fill the registration form with personal, academic, and communication details.
- Upload scanned documents such as photo, signature, mark sheets, and ID proof.
- Pay the registration fee online via debit card, credit card, net banking, or UPI.
- Submit the form and download the acknowledgment slip for future reference.
Documents Required:
- Recent passport-size photo and signature
- Class 10 & 12 mark sheets
- CA Foundation or graduation/post-graduation mark sheet (as applicable)
- Proof of identity (Aadhaar/PAN)
- ICITSS eligibility proof (for Direct Entry)
Application Fees for CA IPCC 2025
To appear for the CA Intermediate (formerly IPCC) exam in 2025, students must pay two types of fees: registration fees (at the time of enrolling in the course) and exam form fees (for each exam attempt). The Institute of Chartered Accountants of India (ICAI) has clearly outlined the fee structure for Indian and foreign students.
1. Registration Fees for One-time Course Enrollment
| Particulars | Fee for Indian Students | Fee for Foreign Students |
| Registration for Both Groups | ₹18,000 | $1,000 |
| Registration for Single Group | ₹13,000 | $600 |
| Student’s Activity Fee (Optional) | ₹2,000 | Included |
| Articleship Registration (Optional) | ₹1,000 | – |
2. Exam Application Fees for Per Attempt
| Exam Centre Location | Single Group | Both Groups |
| Indian Centres | ₹1,500 | ₹2,700 |
| Kathmandu/Bhutan Centres | ₹2,200 | ₹3,400 |
| Overseas Centres | US $325 | US $500 |
- These fees are paid during exam form submission for each session (January, May, or September).
- A late fee of ₹600 (US $10) is charged if the form is submitted after the deadline.
CA IPCC Admit Card 2025
The CA IPCC (now CA Intermediate) admit card is an essential document issued by ICAI for candidates appearing in the exam. It serves as proof of registration and allows students to enter the examination hall. The admit card is released 15–20 days before the exam date on the official ICAI website.
| Exam Session | Expected Admit Card Release |
| January 2025 | Last week of December 2024 |
| May 2025 | Late April 2025 |
| September 2025 | Late August 2025 |
Follow these steps to download your admit card from the ICAI website:
- Visit the ICAI exam portal at https://eservices.icai.org
- Log in with your Student Login ID and Password.
- Click on the “Admit Card” section under the Examination tab.
- Select your exam session (January / May / September 2025).
- Click Download Admit Card.
- Save it and take a clear printout for the exam.
CA IPCC Result 2025
The Institute of Chartered Accountants of India (ICAI) announces the CA Intermediate (IPCC) results on its official website after each exam session (January, May, and September). The result includes the subject-wise marks, total score, group-wise result, and pass/fail status.
| Exam Session | Result Date (Tentative) |
| January 2025 | 1st or 2nd week of February 2025 |
| May 2025 | 3rd or 4th week of June 2025 |
| September 2025 | 3rd week of October 2025 |
Follow these steps to check your result:
- Visit the official result portal: https://icai.nic.in
- Click on the “Intermediate (New)” Result Link.
- Enter your Roll Number, PIN (or) Registration Number.
- Enter the captcha code and click on “Submit”.
- Your result will appear on the screen—download and print it for future use.
FAQs
Ans: IPCC in CA refers to the Integrated Professional Competence Course, which was the second level of the Chartered Accountancy course offered by ICAI under the old scheme. It has now been replaced by the CA Intermediate level under the New Education and Training Scheme 2024. This stage serves as a bridge between the foundational concepts and advanced knowledge in accounting, taxation, law, auditing, and financial management, and is crucial for students aspiring to become Chartered Accountants in India.
Ans: The difference between CA IPCC and CA Intermediate lies mainly in the syllabus structure and naming under ICAI’s updated scheme. CA IPCC (Integrated Professional Competence Course) was the old name used before 2017, while CA Intermediate is the revised and current name introduced under the New Education Scheme of ICAI. The Intermediate course has updated subjects, fewer papers (6 instead of 8), a new exam pattern (with MCQs), and a stronger focus on practical skills and ethics. Both represent the second level of the Chartered Accountancy course in India.
Ans: Candidates are eligible for CA IPCC (now CA Intermediate) if they have passed the CA Foundation exam and completed 8 months of study after registration, or if they are graduates/postgraduates with at least 55% marks (Commerce) or 60% (Non-Commerce) under the Direct Entry Route. Students who have passed the CMA Inter or CS Executive exams or are in the final year of graduation (provisional registration) are also eligible.
Ans: The salary of a candidate who has cleared CA IPCC (Intermediate) but not yet completed the final CA exam typically ranges from ₹15,000 to ₹35,000 per month during articleship or training. After completing articleship and gaining experience, candidates may earn ₹3.5 to ₹6 lakhs per annum in roles such as accounting, auditing, or taxation assistants. However, full CA qualification is required for higher-paying positions and promotions.
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Very important information about syllabus and guidance to Chartered Accountant
Very very helpful ☺️-
Glad to know that our blog was of assistance. 🙂
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Very important information about syllabus and guidance to Chartered Accountant
Very very helpful ☺️
Glad to know that our blog was of assistance. 🙂