CA Intermediate Exam Pattern 2021 Marking Scheme, Syllabus and Tips

CA Intermediate Exam Pattern 2021 Marking Scheme, Syllabus and Tips

The renowned CA Institute the ICAI (The Institute of Chartered Accountants of India ) has recently released the 2021 Intermediate Exam Pattern of CA. In offline mode, only the exams will get conducted for the 2021 May session.  For Group 1 of the CA Intermediate, the exams will be held in May 2021. For Group 2 of CA Intermediate, the exams will be held from 22nd May 2021 to 6th June 2021 respectively. As per the pattern of CA Intermediate 2021, this exam will be conducted in offline mode only. Here candidates need to answer the descriptive questions as well as the MCQs.The new exam pattern of 2021 CA Intermediate states that there will be 8 papers. And they are distributed basically into two groups. Each group consists of four papers and its candidate’s choice to appear for any one of them just once. As per the exam pattern of the 2021 CA Intermediate Exam Paper, it is essential for the students to have an overall 50% score. And one has to obtain 40% per paper to get qualified. To have no doubts about the May 2021 session aspiring candidates must go through the pattern of exam CA Intermediate. To obtain further details about the exam pattern of the CA Intermediate 2021 one can read the article given below:-

Important note: CA Intermediate is the updated name for CA IPCC. In May 2017, ICAI has revised its scheme. The IPCC CA the last one is the session of May 2021.

Also know:  Why Should You Prefer VSI Compilers and Study Materials for CA Intermediate?

New Exam Schedule for the May 2021 CA Intermediate

CA Intermediate GroupsDates
CA Intermediate Group 16th, 8th, 10th & 12th July 2021
CA Intermediate Group 214th, 16th, 18th & 20th July 2021

Check Revised CA Intermediate/IPCC Time-Table of all subjects (under old scheme and new scheme)

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Exam Pattern of the 2021 CA Intermediate

For understanding the question paper’s various aspects and both old and new scheme changes the candidates must thoroughly see the exam pattern for 2021 CA Intermediate. As per this new pattern of ICAI, the paper will cover long answers and subjective questions around paper’s 70%. While MCQs are there for the remaining 30%. For 2021 Intermediate exam of CA one can check the ICAI complete exam pattern below:-

CA Intermediate Exam Paper Pattern

Exam Mode

Pen and paper-based

Type of question

Objective cum subjective

Exam Duration

3 hours per paper

Medium of Exam

English/ Hindi

Number of Papers


Number of Marks

100 per paper

Negative Marking


Related Post: CA इंटरमीडिएट अध्ययन सामग्री (CA Intermediate Study Material in Hindi)

For Direct Entry Candidates-Training Sessions

Three training processes are essential to be taken by candidates that come through the direct entry and enroll for the course of CA. To finally get registered for the Final program of CA a candidate must pass CA Intermediate both groups and all three training requisites must be completed. Training requisites which are mandatory are as follows:-

  • After 6 months(earlier 9 months) completion of practical training, a candidate can appear for the exams of CA Intermediate.

  • Before the articleship, one must complete the integrated course of four weeks on soft skills and information technology. It should also comprise courses like the OC(Orientation Course) and the Information Technology(IT) Course.

  • For practical training of three years, the registration must be done.

Related Post: Time Saving Tricks to Use Calculator in IPCC/CA Intermediate Exams Paper

What is the ICAI’s new marking scheme and CA Intermediate Exam Paper 2021 new passing criteria?

The updated marking scheme and passing criteria as per the exam pattern of ICAI is illustrated below:-

  • The total or maximum marks are 100 in the CA Intermediate 2021 paper.

  • The mandatory thing for all CA applicants is that-In each subject it is essential for them to score 40 percent marks at least to clear the group.

  • There will not be any negative marking in the 2021 exam of CA Intermediate.

  • An aggregate of about 50 percent marks is required as per CA Intermediate new pattern.

  • In CA intermediate exam paper exemption can be claimed by students by which sixty percent and more marks are scored in any of the papers.

Subject-Wise Marks Distribution

Paper Marks
Group I
Paper 1: Accounting100
Paper 2: Corporate and Other Law

Part 1: Company Laws

Part 2: Other Laws




Paper 3 Cost and Management Accounting100
Paper 4: Taxation 

Part A: Income Tax Law

Part B: Indirect Tax Laws




Group II
Paper 5: Advanced Accounting100
Paper 6: Auditing and Assurance100
Paper 7: Enterprise Information System and Strategic Management

Part A: Enterprise Information System

Part B: Strategic Management




Paper 8: Financial Management and Economics for Finance

Part A: Financial Management

Part B: Economics for Finance




Skillswise Distribution in CA Intermediate Papers

PaperLevel I 
Comprehension and Knowledge
Level II 
Paper 1: Accounting 5%-15% 85%-95%
Paper 2 Part 1: Corporate Laws 40%-55% 45%-60%
Paper 2 Part 2: Other Laws 35%-55% 45%-65%
Paper 3 Cost and Management Accounting 20%-30% 70%-80%
Paper 4A: Taxation- Income Tax Law 5%-20% 80%-95%
Paper 4B: Taxation- Indirect Tax Laws 20%-45% 55%-80%
Paper 5: Advanced Accounting 30%-55% 45%-70%
Paper 6: Auditing and Assurance 5%-15% 85%-95%
Paper 7A: Enterprise Information System 30%-55% 45%-70%
Paper 7B: Strategic Management 50%-70% 30%-50%
Paper 8A: Financial Management 20%-30% 70%-80%
Paper 8B: Economics for Finance 60%-80% 20%-40%

Check Detailed Marks Distribution for CA Intermediate Papers (under new scheme)

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    Syllabus for the 2021 CA Intermediate Exam Paper

    CA Intermediate exam paper pattern can be checked once the students understand the pattern of the exam. The offline exam’s assessed topics and subjects are present in the syllabus of the 2021 CA Intermediate exam Paper. One must try to have the exam syllabus on fingertips so that time will not be wasted. One can check the 2021 CA Intermediate Syllabus from here.

    Also read: ICAI CA Intermediate Examination Course Guide – 2021 Announcement

    Study Material for 2021 CA Intermediate Exam

    For both old and new revised schemes the study material of the 2021 CA Intermediate exam Paper was released by the ICAI.For getting a better grasp on the pattern of the exam, to know the marks distribution and identification of FAQ topics the official CA Intermediate 2021 study material can be downloaded by the candidates. Mock and revision test papers are included in the study material of the 2021 CA Intermediate Exam Paper. Without doing silly mistakes students can answer accurately if they practice the sample papers thoroughly. In this way, their time management skills can also be improved.

     Mode and Medium of Examination of 2021 CA Intermediate Exam Paper

    In all centers only in offline (pen-paper) mode the exam will get conducted as per the 2021 CA Final exam’s new pattern. Exams can be given by applicants in languages like English and Hindi.

    CA Foundation Exam Passing: CA Intermediate Exam Paper 2021

    Only after passing the exam of (10+2), any candidate becomes eligible to appear and register for the exam like CA Intermediate. Also one must pass the CA Foundation(introduced by ICAI as per the new scheme) and CPT(Common Proficiency Test).

     Exam’s duration for the 2021 CA Intermediate Exam Paper

    As per the new pattern of the exam only 3 hrs duration is provided for each paper in the exam of 2021 CA final. To read the paper extra 15 minutes are also provided to all the applicants.

    Related Post: Where to Join CA Intermediate Coaching

    Special Pendrive Classes for the course of CA Intermediate Exam Paper

    The VSI institute provides the Pendrive classes to CA students CA Intermediate pen drive classes and the CA study material is effectively covered in that. English and Hindi medium students can enjoy these classes. On taking the pen drive classes a student will get awesome advantages and they are stated below:-

    1. One can save the time of travel
    2. enjoy flexible timings
    3. Can replay the concept
    4. play by comfort
    5. Can’t miss classes
    6. no more clashing of classes

    The Preparation Tips for the 2021 CA Intermediate Exam Paper

    Before the applicants appear for the 2021 CA Final Exam they must follow some essential tricks and tips which are stated below:-

    1. One must refer to the study material of the institute after registering for the 2021 CA Intermediate exam Paper.
    2. Different questions can be solved from the scanners of the CA Intermediate exam Paper.
    3. One must solve the important model test papers by visiting the official website of ICAI to understand the CA exam pattern in a better way.
    4. Applicants must give more importance to the practical part of the 2021 CA Intermediate exam Paper.

    Related Post: Difference Between CA Intermediate Students and CA Final Students

    If one aspires to crack the paper of CA Final 2021 then he/she should read the following article. The  ICAI Study Material, updated Mock Test series, Revision Test Papers, and Completely updated Syllabus are covered in the lectures and notes of the provided material given by the VSI Institute of Jaipur. At this institute, special Pendrive classes are provided. The team of this institute wishes good luck to all aspirants of the CA Final. It is suggested by the institute that one should be safe at home and study well.

    CA Intermediate Exam Paper Pattern 2021-Frequently Asked Questions

    Question: The CA Intermediate exam Paper contains how many papers?

    Ans. Under the new scheme of the CA Intermediate, there are around 2 groups and a total of 8 papers.

    Question:  According to the new pattern of CA Intermediate is there any negative marking in the exam?

    Ans. No, under 2021 CA Intermediate no negative marking is there.

    Question: In CA Intermediate do we have any stepwise marking?

    Ans. Right now there is no such rule specified by the ICAI.So it completely depends on the mental state of the examiner whether he considers steps for the answers or not.

    Question: What is the minimum study period for CA Intermediate Exam?

    Ans. As per ICAI, the minimum study period is for CA Intermediate Exam is 8 months.