ICAI CA Intermediate Course (Dec 2021) – Eligibility, Registration, Syllabus



CA Intermediate Course is the second stage of the CA exams conducted by ICAI. After clearing the CA Foundation Course, students are eligible for CA Intermediate and can register themselves online on the ICAI website. The registration fees for both the groups of CA Intermediate is Rs. 18000 and for single group, it is Rs. 13000 including registration fee, student’s activity fee, and article assistant fee. 

The ICAI CA Intermediate syllabus consists of 2 groups and a total of 8 papers (4 in each group). Each paper consists of 100 marks. The medium of examination is English or Hindi, students can choose whichever suits them. The CA Intermediate Course syllabus by ICAI is mentioned below: 

In this guide to CA Intermediate course, we’ll be covering the complete journey of the CA Intermediate level. You’ll get to know the complete details about the CA Inter eligibility, registration, duration, syllabus, fees, exam form, preparation, exams tips and more.

Students can  also read the CA Intermediate Course Guide in Hindi by visiting this link. From this article, you’ll get the links to our detailed blogs on every topic, and you can find answers to all your queries through them. 

Check Now: CA Intermediate Coaching 

Complete CA Intermediate Course Journey

Given below is the complete CA Inter course journey that you are going through in the next few months. You’ll get all the details from eligibility for registration to checking the results in brief. 

1. Eligibility – After clearing the CA foundation exams, students are eligible for registering for the CA Intermediate exams. ICAI also introduced the Direct entry route method, where they can directly enroll in the CA Intermediate Course and skip the Foundation exams.

2. Registration – If you’re eligible for the CA Inter course, then you can register by filling the online form. Your registration will be completed as you pay the registration fees. 

3. Preparation – As you complete your registration, you’ll get a study period of 8 months to prepare. You have to prepare for 8 subjects if you are giving both groups together. Students can also register and prepare for the single group.

4. Exam Form – You also have to fill the CA Intermediate exam form. The dates for filing the exam form for December 2021 attempt is 16th Sept to 30th Sept. The exam form fees for CA Intermediate is Rs. 2700 for both groups and Rs. 1500 for single group.

5. Admit Card – ICAI releases the admit card 14 days before the examination. You can directly download your admit card from the official ICAI website.

6. Error Correction – Sometimes students fill incorrect information in their admit card. Therefore, ICAI opens 2 correction windows for rectifying the errors in the admit card, if any.

7. Exams – Students who have registered for the CA Intermediate Dec 2021 exams, have exams from 6th Dec to 20th Dec, 2021.

8. Result – ICAI declares the CA Intermediate and IPCC results, 2 months after the exam. To clear the CA Intermediate exams, candidates need to get more than 40% in each subject or 50% aggregate.

CA Intermediate Course Dates for Dec 2021 

Students who are appearing for the CA Intermediate Dec 2021 exams, can check the important dates related to exam form, correction window, exam dates, admit card and results.

Events Dates
Last Date for registration for Dec 2021  1st March, 2021
Dec, 2021 Exam Form Date 16th September, 2021
Last date to submit Exam Form 30th September, 2021
Last date to submit Form (with late fee) 3rd October, 2021
Correction Window I 1st – 7th October, 2021
Correction Window II TBA
IPCC Dec 2021 Exam Dates 6th, 8th, 10th & 12th Dec 2021
14th, 16th, & 18th Dec 2021
Intermediate Dec 2021 Exam Dates 6th, 8th, 10th & 12th Dec 2021
14th, 16th, 18th & 20th Dec 2021
Admit Card Release Date 14 Days before the exam
CA IPCC/Inter Results Feb, 2022

CA Intermediate Course Dates for May 2022

For students who are going to sit in the CA Intermediate examinations of May 2022, can check their respective dates below. The table will be updated as soon as the dates will be declared by ICAI. 

Events Dates
Last Date for registration for May 2022  1st Jan, 2022
May, 2022 Exam Form Date TBA
IPCC May 2022 Exam Dates May 2022
Intermediate May 2022 Exam Dates May 2022
Admit Card Release Date 14 Days before the exam
CA IPCC/Inter Results July, 2022

Check the CA IPCC/Intermediate Date Sheet for the updated and detailed information. 

Eligibility for Registration in CA Intermediate course

After clearing the CA Foundation exams, a candidate becomes eligible to register for the CA Intermediate course. To clear the CA Foundation exams, you need to get the aggregate of 55% or more. 

Other than clearing the CA Foundation exam, students can also take the Direct Entry Route. In this scheme, a candidate can directly register for the CA Intermediate or IPCC exam without going through CA Foundation. To be eligible for this scheme, 

  1. Students  need to be  clear their Graduation or Post Graduation in Commerce and secured a minimum of 55%. 
  2. Non-commerce Graduates/ Post Graduates can register for Intermediate by securing 60% marks.
  3. Students who cleared the Intermediate level of the Institute of Cost Accountants of India or The Institute of Company Secretaries of India.
  4. Students who are appearing for the final year exams of graduation can apply under the provisional scheme.

The above students are eligible to register directly for the Intermediate level without passing the CA Foundation. 

For complete details, read CA Intermediate Eligibility Criteria

CA Intermediate Registration Procedure

A student can register for the CA Intermediate course by filling the online registration form and by making the requisite fees. As soon as the payment is successfully done, the system will automatically generate the form which is required to get print. 

The printout of such online registration form is required to be submitted to the concerned regional office duly signed by the candidate along with the following documents –

Document Required for CA Foundation Route

  1. Submit the attested copy of the Marksheet of class 12th or its equivalent Central Govt. recognized examination pass mark statement.
  2. Affix a colored and latest photograph on the hard copy of the registration form.
  3. Attested copy of the proof of Nationality, if the student is a foreigner.
  4. Attested copy of the proof of special category certificate i.e. SC/ST/OBC or Differently abled.

Document Required for CA Intermediate Direct Entry Route

  1. Submit an attested copy of the Graduation / Post Graduation Marksheet OR Marksheet or Mark statement of Intermediate level Examination of ICSI (Institute of Company Secretaries of India) or ICWAI (Institute of Cost Accountants of India). 
  2. One colored and latest photograph should be attested to the printout of the online registration form.
  3. Attested copy of the proof of the Nationality, if the student is Foreigner.
  4. Attested copy of the proof of the special category i.e. SC/ST/OBC or Differently abled.

How to fill CA Intermediate Registration Form? 

  1. Visit the ICAI website, or click on the given link: www.icai.org
  2. Log in to the self-service portal through the email id and password.
  3. After authentication, go to the Student SSP portal.
  4. Then, choose the student cycle(ca foundation or direct entry).
  5. Fill the required details and click on “save and next”.
  6. You’ll get the OTP. it will complete your login process.
  7. Lastly, you have to pay the registration fees. the fees will be paid online.

Check out the detailed version of the steps mention above, on how to fill the CA Intermediate registration form

Also you can read the complete CA Intermediate registration process in Hindi. 

Once the above formalities are completed Study Material will be dispatch to the students within one month through the Centralized Dispatch System.

Students can also check –  CA Intermediate Exam Pattern and Marking Scheme

Registration Fees for the CA Intermediate Examination

Foundation route students have an option to register either for both groups or for a single group at a time. However, direct-entry route students have to register for both the groups at a time along with the payment of prospectus. Given below is the table showing the total registration fees that a student has to pay: 

Details of Fees Both Groups (Rs) Both Groups($) Single Group (Rs) Single Group($)
Registration Fee 15000   11000  
Student’s Activity Fee 2000   2000*  
Registration Fee as article assistant 1000   1000  
Total 18000 1000$ 13000 600$

* To be paid once.

The students who are entering the CA Course by the direct entry route have to pay Rs. 200 as the cost of a prospectus in addition to the above fees.

Furthermore, Direct entry students also need to register themselves for the ITT and OP training program before registering for the practical training each for the 15 days. The fee for ITT(Information Technology Training) Program is Rs 6500/- and for the OP (Orientation Program ) is Rs 7000/- inclusive of the Study Material and tea/refreshment provided by the ICAI. 

Other students can complete this training after passing either single or both the groups of Intermediate but before the commencement of practical training. To know the complete details about the CA Intermediate Fee, visit the following page.

Fee Exemption

ICAI in its announcement notified about the 75% fee concession for the students from the specific places. Now, instead of paying Rs. 18000, students from these places have to pay Rs. 4500 for both groups and Rs. 3250 for single group. 

This relaxation in the registration fee is given only to the CA students from—

  1. The new Union Territories of J&K,
  2. Ladakh,
  3. North-eastern states: Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, Tripura.

Students will have to present a permanent residential address proof along with a valid ID.

Eligibility for appearing in CA Intermediate Exam

The students who are appearing in the Intermediate examinations through the Foundation route or after clearing the Intermediate level of “The Institute of Cost Accountants of India” or “The Institute of Company Secretaries of India” are eligible to appear in the Intermediate examination after undergone through 8 months of study period. 

The candidates who are there in the last year of their graduation can register for the Intermediate exams on a Provisional basis. However, they can commence practical training only on the successful submission of the proof that they have passed their graduation successfully with the specified percentage discussed above. And in order to appear in the Intermediate examination, they need to successfully complete nine months of practical training.

CA Intermediate Exam Form

Apart from the registration form, students also have to fill the exam form for CA Intermediate course. As mentioned earlier, candidates can apply either for a single group or for both groups at a time. They can fill their application form through the ICAI website.

If the candidate is registered then he can directly log in to their account and fill their application form. However, if he is a new user then will have to register first. After filling the CA Intermediate Exam form, you need to pay the requisite amount. 

For Hindi-medium students, they can check this link – CA Intermediate Exam form in Hindi 

CA Intermediate Exam Form Fee 

The exam form fees for a single group is Rs. 1500 and for both groups together is Rs. 2700. The fees is different for students from Overseas centres. Check the complete CA Intermediate Exam form fee details in the below table.

Country For Both Groups For Single Group
For Indian Centres INR 2700 INR 1500
For Kathmandu (Nepal) Centre INR 3400 INR 2200
For Overseas Centres (Abu Dhabi, Doha, Dubai, Muscat) US $500 US $ 325

Students can also check – Question Bank for CA Intermediate 

Correction Window 

ICAI provides 2 correction window for the rectification of errors in case of wrong details submitted in the exam form. The first correction window is free as well as the second correction window requires a fee of Rs. 1000/- per application. 

  1. Free Window FacilityUnder Free Window Facility, a student can change his/her Center/Medium within one week after the last date of submission of the Examination form(without late fees). 
  2. Correction Window Facility (with fees)– Under this window, a student can change his/her Center/Medium with the payment of Rs. 1000/- per application. Generally, this window is open for correction up to one week before the exam. But requests made immediately before 7 days will not be entertained by the ICAI under any case.

CA Intermediate Syllabus and Subjects

To prepare well for the CA Intermediate Exams, the most important thing is to dedicate yourself to your studies and follow a proper study plan. There are 8 papers in the CA Intermediate syllabus, divided into 2 groups of 4 papers each. 

Subject covered in CA Intermediate course

  1. Group: 1
    1. Paper- 1 Accounting (100 Marks)
    2. Paper-2 Corporate Laws & Other Laws (100 Marks)
      1. Part I: Company Law (60 Marks)
      2. Part I: Company Law (60 Marks)
    3. Paper -3 Cost & Management Accounting (100 Marks)
    4. Paper -4 Taxation (100 Marks)
      1. Section A: Income-tax Law (60 Marks)
      2. Section B: Indirect Taxes (40 Marks)
  2. Group: 2
    1. Paper -5 Advance Accounting (100 Marks)
    2. Paper -6 Audit & Assurance (100 Marks)
    3. Paper -7 Enterprise Information System & Strategic Management (100 Marks)
      1. Part I: Enterprise Information System (50 Marks)
      2. Part II: Strategic Management (50 Marks)
    4. Paper -8 Financial Management & Economics for Finance (100 Marks)
      1. Part I: Financial Management (60 marks)
      2. Part II: Economics of Finance (40 marks)

Also Read: 

To score good marks in your exams, you also need to prepare with the mock test papers and Intermediate previous year papers. Solving these papers will give you confidence and you can also learn about time management. 

The above resources will help you in exam preparation, but to become a CA Topper, you must follow these success mantras of CA Toppers and have a unique study plan.

As you know ICAI permits the use of a calculator in CA exams, you must learn these quick tricks to use calculators and save your exam time.

CA Intermediate Admit Card

ICAI generally issues admit cards 14 days before the exams. Students can download the CA intermediate admit card through the website. Admit cards will not be sent through offline mode. The only way is to download the admit cards through the ICAI website.

Contents you should check on the CA Intermediate Admit Card

  1. Name of the Candidate
  2. Candidate’s Photograph and Signature
  3. Name of the Examination Centre
  4. Roll Number
  5. Groups enrolled
  6. Examination City
  7. Medium of Examination
  8. Candidate’s Address
  9. Exam day instructions for candidates

CA Intermediate Result

ICAI declares IPCC Result and CA Intermediate result 2 months after the exam. The CA Intermediate/IPCC July 2021 result is declared on 19th September, 2021. 

As per the ICAI guidelines, a candidate shall be declared to have passed in CA Intermediate by scoring a minimum of 40% marks in each individual subject and 50% marks in aggregate of all the subjects at one sitting either in both the groups or a single group.

CA Intermediate: Details of Training

After clearing either one group or both of the CA Intermediate Exams, a student has to undergo some practical training in CA course as directed by ICAI. 

  1. ICITSS Training
    The training consists of Information Technology (IT) and Orientation Course (OC) each of 15 days (6 hours each day). The fees for such IT (Information Technology) course shall be Rs 6500/- and fee for OP (Orientation Program) is Rs 7000/- per student including of course material and tea refreshment as well.
  2. ARTICLESHIP Training
    The students who are pursuing Chartered Accountancy course must be aware of such 3 years practical training. The motto behind such 3 years of practical training is to prepare a CA Student into an experienced, knowledgeable, and well-rounded professional.
  3. AICITSS Training
    AICITSS stands for Advanced Integrated Course on Information Technology and Soft Skills which consists of Advanced Information Technology and Management and Communication Skills each of 15 days. The fee of Advanced Information technology training is Rs 7500/- and Management and Communication Skills is Rs 7000/- per student inclusive of course material and tea refreshment.
  4. INDUSTRIAL Training(optional)
    Industrial Training in CA Course is completely optional for the students pursuing Chartered Accountancy. The objective of Industrial Training is to provide the industries, Chartered Accountants who possess the adequate knowledge and background of industrial functioning, conceived the concepts of industrial training.

Validity Period of CA Intermediate Registration

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. Students can also read about the total CA Course duration and know in how many years they can become a CA. 

FAQs

Ques 1. For how many years is the CA Intermediate registration valid?

Ans. Your registration for CA Intermediate is valid for four years only, and you get eight attempts to appear in the exams. After the end of these four years, you have to pay a fee of Rs. 400 to renew your registration.

Ques 2. What are the CA Intermediate exam dates for Dec 2021?

Ans. The CA Intermediate Exams of Dec 2021 are from 6th to 20th Dec, 2021. 

Ques 3. When are the CA Intermediate Results announced?

Ans. CA Intermediate Results are announced after two months from the last date of the exam.

Ques 4. What are the ICAI exemption rules in CA Exams?

Ans. ICAI has allowed some exemption rules in the passing criteria of CA Exams. However, they apply to certain conditions only. Our article on understanding ICAI CA Exemptions explains all the conditions in detail.

Ques 5. What is the average salary of a CA in India?

Ans. A Chartered Accountant can earn in lacs. The average package is from 6-7 lacs and higher once you establish your reputation in the industry.