CA Inter Group 2 is the next step for students after Group 1. This group has three main papers – Cost and Management Accounting, Auditing and Ethics, and Financial Management with Strategic Management. Each paper is 100 marks and mixes both MCQs and long questions. If you are a CA student in India, knowing these subjects well is very important. In this guide, we explain the full list of CA Inter Group 2 Subjects, what each paper covers, and how you can study in a simple way.
What are the CA Inter Group 2 papers?
Group 2 papers are these three:
- Paper 4 – Cost and Management Accounting
- Paper 5 – Auditing and Ethics / Auditing and Ethics (Auditing & Ethics)
- Paper 6 – Financial Management & Strategic Management
How the Papers are Made
Each of the CA Inter Group 2 Subjects is for one hundred marks. They have two parts. One part is short objective questions (MCQ). That part is about thirty marks. The rest are long questions (descriptive) for about seventy marks. You get three hours for each paper. This format is used in mock tests by ICAI.
Table: Group 2 subjects at a glance
| Paper no. | Name | Total marks | Main parts |
| 4 | Cost & Management Accounting | 100 | MCQ (30) + Descriptive (70) |
| 5 | Auditing & Ethics | 100 | MCQ (30) + Descriptive (70) |
| 6 | Financial Mgmt & Strategic Mgmt | 100 | MCQ (30) + Descriptive (70) |
What Each CA Inter Group 2 Paper Covers
Paper 4 — Cost & Management Accounting
This paper is about how firms count the cost of things. You learn to find the cost of products. You learn to make budgets. You learn to make cost sheets and cost reports. You learn tools like marginal cost, standard cost, variance (which is the gap between plan and actual). You also learn how managers use cost data to take choices. ICAI study material lists all chapters and parts.
What to focus on:
- Learn step by step sums.
- Practice cost sheets again and again.
- Do past papers. Solve both short MCQs and long sums.
Paper 5 — Auditing & Ethics
This paper teaches how to check books and reports. You learn how an auditor works. You learn audit rules and reports. You learn about fraud, checks, and proof (evidence). A new part is ethics. Ethics is the right way to act as a CA. You must know both rules and how to write an audit report.
What to focus on:
- Learn audit steps: plan, test, report.
- Learn key terms: auditor, vouching, verification, assertion.
- Practice writing short audit answers and long report format.
Paper 6 — Financial Management & Strategic Management
This is the last of the CA Inter Group 2 Subjects. This paper teaches money work for a firm and big choices. The financial management part has topics like funds, cost of capital, working capital, and capital budgeting (which project to pick). The strategic management part is about how to run a firm in the long run. It asks about plans, goals, and steps to reach them.
What to focus on:
- Practice simple sums on ratios, NPV, IRR, and planning.
- Learn short notes for strategy topics.
How to Study the CA Inter Group 2 Syllabus Step by Step
You do not need to study all at once. Make small steps.
Step 1 — Look at the official syllabus for each paper. Note chapter names. (ICAI gives study material and mock papers.)
Step 2 — Make a list of chapters you find hard.
Step 3 — Study one chapter a day for sums and two days for theory.
Step 4 — Do past questions weekly. Focus on the 70-mark long part and the 30-mark MCQs. Use ICAI mock papers to see the exact style.
Simple 12-week plan for CA Inter Group 2 Subjects
Week 1–4: Paper 4 — finish basics and 20 practice sums each week.
Week 5–7: Paper 5 — finish basics, learn audit report style.
Week 8–10: Paper 6 — do financial sums and read short strategic notes.
Week 11: Revision for Paper 4 and 5. Do full mock for each.
Week 12: Revision for Paper 6 and final mock.
Do small daily tests of 30 minutes for MCQs.
How to practice MCQs (the 30 marks part)
MCQs are short. They can come from any chapter. They test facts and small sums. Do this:
- Make a small note of quick facts for each chapter.
- Solve 10 MCQs daily.
- Time yourself for 30 minutes.
- No negative marks, so try to answer all. (Check mock papers to be sure of rules for a specific exam.)
How to practice long (70 marks) questions
These are the main marks. They need steps, neat sums, and short notes.
- Write answers on paper. Do not type only.
- Follow the model format used in suggested answers by ICAI. Look at ICAI suggested answers to know style.
- Practice one full long question weekly at first. Then two weekly.
- Learn how to show workings. Marks are for steps too.
Passing rules for CA Inter Group 2 Subjects
You must get 40% in each paper. You must get 50% in a group in total. This is the usual rule for CA Inter. Check the ICAI FAQ or exam notice for any change.
Common mistakes to avoid in CA Inter Group 2 Subjects
- Not doing enough past papers.
- Studying only theory or only sums. Balance both.
- Writing long answers that do not show steps.
- Not making time for MCQs.
- Starting revision late.
Frequently Asked Questions
Q.1 How many papers are in Group 2?
Ans. Three. (Paper 4, 5, 6).
Q.2 How many marks each paper?
Ans. One hundred each. MCQ thirty. Descriptive seventy.
Q.3 Can I take papers one by one?
Ans. Yes. You can give Group 2 when you want. But check ICAI exam rules for dates and form.
Q.4 Where to get the real syllabus?
Ans. Get it on ICAI site and the study material page.
