Frequently Asked Questions (FAQs) on New Scheme of Education and Training
Intermediate Course FAQ
Q 1: How can I register for Intermediate Course?
Ans: A candidate can register in Intermediate Course through either of the following two routes:
(i) Foundation Route
(ii) Direct Entry Route
Q 2: What is the eligibility criteria for registering in Intermediate Course through Foundation
Route?
Ans: Candidates after passing Foundation Examination and Class 12th examination conducted
by an examining body constituted by law in India or an examination recognized by the
Central Government or the State Government as equivalent thereto, are eligible for registration
to Intermediate Course through Foundation Route.
Q 3: What is the eligibility criteria for registering in Intermediate Course through Direct Entry
Route?
Ans: Graduates/ Post-Graduates in Commerce (with minimum 55% marks) or Graduates/
Post-Graduates other than in Commerce (with minimum 60% marks) or Intermediate level
passed candidates of Institute of Company Secretaries of India/ Institute of Cost Accountants
of India are eligible for registration to Intermediate Course through Direct Entry Route.
Q 4: I am pursuing the last year of Graduation. How can I join CA Course?
Ans: You can register provisionally for the CA Intermediate Course through Direct Entry Route.
After completing the Graduation with requisite marks and completion of eight months of study
period in Intermediate Course from the date of provisional registration, you would become
eligible to appear in Intermediate Examination.
Q 5: I have registered provisionally for Intermediate Course through Direct Entry Route and
my Graduation result is awaited. When will I become eligible for Intermediate Examination?
Ans: You will become eligible for Intermediate Examination after completing the Graduation
Course with requisite marks and completion of eight months of study period in Intermediate
Course from the date of provisional registration.
Q 6: I have secured requisite marks in Graduation and I am pursuing Post-Graduation.
How can I join CA Course?
Ans: You can register for the Intermediate Course through Direct Entry Route based on the
marks secured in Graduation and appear in the Intermediate Examination after completion
of eight months of study period from the date of registration.
Q 7: I have not secured requisite marks in Graduation and I am pursuing Post-Graduation.
How can I join CA Course?
Ans: You can register provisionally for the Intermediate Course through Direct Entry Route
during the last year of Post-Graduation. After completing the Post-Graduation with requisite
marks and completion of eight months of study period in Intermediate Course from the date
of provisional registration, you would become eligible to appear in Intermediate Examination.
Q 8: I have registered provisionally for Intermediate Course through Direct Entry Route.
When will my registration get confirmed?
Ans: If you have registered in the last year of Graduation, your Intermediate Course provisional
registration will be confirmed after submission of marksheet of Graduation examination result
with requisite marks. The marksheet should be submitted within six months of declaration of
result of Graduation examination.
Alternatively, if you have registered in the last year of Post-Graduation, your provisional
registration will be confirmed after submission of marksheet of Post-Graduation examination
result with requisite marks. The marksheet should be submitted within six months of
declaration of result of Post-Graduation examination.
Q 9: When are the Intermediate Examinations held and what is the cut-off date for registration
in Intermediate Course for appearing in Intermediate Examination?
Ans: The Intermediate Examinations are held twice a year in the months of May and November
Candidate should be registered in Intermediate Course for a minimum period of eight months
on or before the 1st day of the month in which the examination is held. For example, a
candidate should be registered in Intermediate Course on or before 1st September, 2023 for
appearing in Intermediate May, 2024 Examination and on or before 1st March, 2024 for
appearing in Intermediate November, 2024 Examination.
Q 10: What is the fee for Intermediate Course?
Ans: Fee for registration in both the groups of Intermediate Course is Rs.18,000/-.
Q 11: When will the students registered through Direct Entry Route get Prospectus for CA Course?
Ans: After successful registration in the Intermediate Course through Direct Entry Route, the
student will receive an e-mail bearing the login credentials for ordering the Study Material
through Centralized Distribution System (CDS) Portal. Prospectus for CA Course will be
delivered to the student along with the Study Material, whenever ordered by the student.
Q 12: I wish to appear in one of the groups of Intermediate Examination at a time.
Can I register for one group of Intermediate Course?
Ans: You can appear in one of the groups of Intermediate Examination at a time but you need
to register for both the groups of Intermediate Course.
Q 13: What are the papers in Intermediate Course?
Ans: There are 6 papers in Intermediate Course which are as under:
Group I
Paper 1: Advanced Accounting (100 marks)
Paper 2: Corporate and Other Laws (100 marks)
Paper 3: Taxation
•Section A – Income-tax Law (50 marks)
•Section B – Goods and Services Tax (GST) (50 marks)
Group II
Paper 4: Cost and Management Accounting (100 marks)
Paper 5: Auditing and Ethics (100 marks)
Paper 6: Financial Management and Strategic Management
•Section A – Financial Management (50 marks)
•Section B – Strategic Management (50 marks)
Q 14: How to get the Study Material of Intermediate Course?
Ans: After successful registration in the Intermediate Course, the student will receive an e-mail
bearing the login credentials for ordering the Study Material through CDS Portal.
Q 15: What will be the syllabus for Intermediate May, 2024 Examination?
Ans: Intermediate May, 2024 Examination will have the syllabus of the New Scheme of Education
and Training, which is available at the link
https://www.icai.org/post/new-scheme-of-education-and-training
Q 16: What is the examination pattern in Intermediate Examination?
Ans: There will be 30% case scenario/ case-study based MCQs and 70% descriptive questions in
all the six papers of Intermediate Examination.
Q 17: Is there negative marking in MCQ based questions in Intermediate Examination?
Ans: There is no negative marking in MCQ based questions in Intermediate Examination.
Q 18: What is the passing criteria in Intermediate Examination?
Ans: A student is declared to have passed in both the groups of Intermediate Examination
simultaneously, if he/she –
(a) 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
(b) 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.
Alternatively, a student is declared to have passed in a group, if he/she secures at one sitting
a minimum of 40% marks in each paper of the group and a minimum of 50% marks in the
aggregate of all the papers of that group.He/she can pass both the groups individually in
different sittings.
Q 19: What is the criteria of securing exemption in paper(s) in Intermediate Examination and
subsequently passing the Group?
Ans: If a student has appeared in all the papers in a Group and fails in one or more papers but
secures a minimum of 60% marks in any paper or papers of that Group, he/she shall be
exempted for that paper or papers in which he/she has secured 60% or more marks for the
immediately next three following examinations. The student will be required to obtain a
minimum of 40% marks in each of the remaining paper(s) and a minimum of 50% marks in
the aggregate of all the papers including the exempted paper(s) to pass the Group.
If the student is not able to pass the said Group in the following three attempts and has
exhausted the exemption granted to him/her, the student may opt for continuing of the said
exemption to the subsequent examinations provided that he/she shall be required to obtain a
minimum of 50% marks in each of the remaining paper or papers of that Group in order to
pass that Group.
Q 20: What is the validity period of student’s registration in the Intermediate Course?
Ans: The validity period for registration in the Intermediate Course is for 5 years from the date
of registration in the Intermediate Course which can be revalidated for 5 years with
revalidation fee of Rs.400/-. Revalidation is permitted only once for Intermediate Course.