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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 Intermediate exam and 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 Intermediate exam. ParticularsDetailsExam NameCA Intermediate (formerly CA IPCC)Conducting AuthorityInstitute of Chartered Accountants of India (ICA I)Exam FrequencyThree times a year – January, May, September (from 2026)Mode of LanguageEnglish & Hindi (most papers); key papers like Accounting, Taxation only in English, but answers can be in HindiLevel of ExamIntermediate (second level after Foundation / Direct Entry)Mode of ExamOffline – Pen and PaperNumber of GroupsTwo groups (Group I & Group II)Number of PapersSix papers total – three per group (down from eight under the old scheme)Question FormatMixed format – 70% descriptive (long‑form), 30% objective/MCQMarks per Paper100 marks eachDuration per Paper3 hoursPassing CriteriaMinimum 40% marks in each paper and 50% aggregate per groupNegative MarkingNone (even for MCQs) What is CA IPCC? CA Intermediate exam was also knwon asI CA IPCC. It stands for Chartered Accountancy Integrated Professional Competence Course, which is 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. Also Read: Indian Veterinary Research Institute Entrance Exam: Check Admission, Fee & Syllabus CA Intermediate Exam Dates 2026 (May Session) 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 2026, including exam dates, registration deadlines, and form correction windows. You can check the CA intermediate exam dates in 2026 for the May session: PaperSubject NameExam DateTimingPaper 1Advanced AccountingMay 5, 20262 PM – 5 PMPaper 2Corporate and Other LawsMay 7, 20262 PM – 5 PMPaper 3TaxationMay 9, 20262 PM – 5 PMPaper 4Cost and Management AccountingMay 11, 20262 PM – 5 PMPaper 5Auditing and EthicsMay 13, 20262 PM – 5 PMPaper 6Financial Management & Strategic ManagementMay 15, 20262 PM – 5 PM Group-wise CA Inter Exam Dates 2026 (May) Here is the table with group wise CA inter exam dates in 2026 for the May session: CA Intermediate GroupExam DatesGroup 1May 5, 7, 9, 2026Group 2May 11, 13, 15, 2026 Eligibility Criteria for CA Intermediate Exam 2026 To appear for the CA IPCC (now CA Intermediate) exam in 2026, 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 Intermediate Exam Pattern 2026 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 2026 exam attempts. The new structure includes fewer papers, objective-type questions, and a balanced focus on conceptual understanding and practical skills. Level of ExamIntermediate (Second level of CA course)Conducting BodyICAI (Institute of Chartered Accountants of India)Mode of ExamOffline – Pen and PaperExam FrequencyThree times a year – January, May, SeptemberTotal GroupsTwo (Group I and Group II)Total Papers6 (3 papers in each group)Marks per Paper100Exam Duration3 Hours per paper (2:00 PM – 5:00 PM)Question Format70% Descriptive + 30% Objective (MCQs, case-based, no negative marking)Passing CriteriaMinimum 40% in each paper and 50% aggregate in each groupMedium of ExamEnglish and Hindi (except in law or language-specific papers)Negative MarkingNo negative marking in objective questions Group Wise Paper Structure – CA Intermediate 2026 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 2026 exam: GroupPaper No.Subject NamePatternGroup IPaper 1Advanced Accounting70% Descriptive + 30% MCQPaper 2Corporate and Other Laws70% Descriptive + 30% MCQPaper 3Taxation (Income Tax + GST)70% Descriptive + 30% MCQGroup IIPaper 4Cost and Management Accounting70% Descriptive + 30% MCQPaper 5Auditing and Code of Ethics70% Descriptive + 30% MCQPaper 6Financial Management & Strategic Management70% Descriptive + 30% MCQ (Split: 50+50 section-wise) CA Intermediate Exam Syllabus 2026 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.SubjectMain Topics CoveredPaper 1Advanced AccountingAccounting standards, Company accounts, Financial statements, Special transactionsPaper 2Corporate and Other LawsThe Companies Act, 2013 (selected sections), Indian Contract Act, General & Special LawsPaper 3TaxationPart 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.SubjectMain Topics CoveredPaper 4Cost and Management AccountingCost concepts, Material/Labour/Overheads, Cost sheets, Marginal & Standard costingPaper 5Auditing and Code of EthicsAuditing principles, Internal control, Vouching, Company audit, Professional ethicsPaper 6Financial Management & Strategic ManagementPart A: Financial Management – Ratio analysis, Cash flows, Capital budgeting Part B: Strategic Management – Business environment, SWOT analysis, leadership, strategy implementation Also Read: World Veterinary Day: Theme, Award, Eligibility Registration Process for CA Intermediate Exam 2026 To appear for the CA Intermediate exam in 2026, 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 Intermediate 2026 To appear for the CA Intermediate (formerly IPCC) exam in 2026, 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 ParticularsFee for Indian StudentsFee for Foreign Students Registration for Both Groups₹18,000$1,000Registration for Single Group₹13,000$600Student’s Activity Fee (Optional)₹2,000IncludedArticleship Registration (Optional)₹1,000– 2. Exam Application Fees for Per Attempt Exam Centre LocationSingle GroupBoth GroupsIndian Centres₹1,500₹2,700Kathmandu/Bhutan Centres₹2,200₹3,400Overseas CentresUS $325US $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. How to Get CA Intermediate Exam Admit Card 2026 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. 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 2026). Click Download Admit Card. Save it and take a clear printout for the exam. CA Intermediate Exam Result 2026 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 SessionResult Date (Tentative)May 20263rd or 4th week of June 2026September 20263rd week of October 2026 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 Q.1. What is IPCC in CA? 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. Q.2. What is the difference between CA IPCC and CA Intermediate? 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. Q.3. Who is eligible for CA Intermediate exam? 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. Q.4. What is the salary of the CA Intermediate? Ans: The salary of a candidate who has cleared CA 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. Related Reads: High-Salary Career Options in Medical Without NEETBest Medical Colleges in India: NIRF Ranking, Placements, NEET Cut-OffParamedical Courses without NEET: Your Alternative to Medical Entrance ExamsHighest Paying Medical Job in 2026New Zealand VS USA: Which is the Better Option for Studying Abroad?MBBS in New Zealand: Eligibility, Universities, & Fees This was all about the “CA Intermediate exam 2026”. 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