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CA Intermediate

The ICAI allows the following candidates to enter directly to its Intermediate Course.

Commerce Graduates/Post-Graduates (With minimum 55% marks) or Other Graduates/Post-Graduates

(with minimum 60% marks) and Intermediate level passed candidates of Institute of Company Commerce Graduates/Post-Graduates (with minimum 55% marks) or Other Graduates/ Post-Graduates

Secretaries of India and Institute of Cost Accountants of India.

Candidates who are Graduates/ Post Graduates in Commerce having secured in aggregate a minimum University (including open University) by studying any three papers carrying a minimum of 50 marks in a of 55% of the total marks or its equivalent grade in the examination conducted by any recognized of Accounting, Auditing, Mercantile Laws, Corporate Laws, Economics, Management (including Financial Management), Taxation (including Direct Tax Laws and Indirect Tax Laws), Costing, Business Administration or Management Accounting or similar to the title of these papers with different nomenclatures or other than those fling unqualent grade in the exon secured in aggregate a minimum of 60% of the total marks or its equivalent grade in the examination conducted by any recognized University (including Open University) or Candidates who have passed the Intermediate level Secreteries of India are exempted from qualifying Foundation and can register directly to Intermediate examination conducted by the institute of Cost Accounting india or by The Institute of Company Course

Candidates who are pursuing the Final Year Graduation/Post-Graduation Course shall be eligible for provisional registration to the Intermediate Course which shall be confirmed only on submission of satisfactory proof of having passed the graduation/postgraduation examination with the minimum morts as mentioned above before making the application for admission to Intermediate Examination, And if the candidate fails to secure minimum marks as mentioned above before making the application for admission to Intermediate Examination, his provisional registration shall be cancelled, no credit shal be given for the theoretical education undergone and the Council may on receipt of an application from a candidate who is unable to produce the satisfactory proof referred to in this regulation, permit refund. of such amount of registration and tuition fee, as may be decided by it from time to time.

Eligible Graduates/ Post-Graduates/ Intermediate level qualified Candidates from Institute of Company Secretaries of India/ Intermediate level qualified Candidates from Institute of Cost Accountants of India have to register through Direct Entry Scheme.

Steps under Direct entry scheme are as under:
  • Register with the Bos for the Intermediate Course (provisional registration allowed to the Final year graduates/post graduates)."Complete 8 months of theoretical education of the Intermediate Course.**
  • Apply for appearing in Intermediate examination by filling up the prescribed Exam Form.
  • Appear and Pass both the Groups of Intermediate Examination.
  • Complete Integrated Course on Information Technology and Soft Skills (ICITSS) before commencement of the Practical Training.
  • Register for two year Practical Training after passing both the Groups of Intermediate Examination and completing ICITSS.
  • Register for the Final Course after qualifying both Groups of intermediate Examination.
  • Complete the four Self-paced online modules and qualify the online assessment.
  • Complete Practical Training.
  • Undergo and qualify Advanced ICITSS on completion of Practical Training but before appearing in the Final Examination.
  • Apply for appearing in Final examination by filling up the prescribed Exam Form.
  • Appear in Final Examination after completing six months from the end of the Practical Training period.
  • Qualify both groups of Final Examination.
  • Become a Member.
  • on submission of final year graduation/post-graduation mark sheets, the registration will be confirmed.
  • Provisionally registered students can complete the 8 months study period during last year of graduation/post-graduation. They should have, however, passed graduation/ post-graduation, as the case may be, with prescribed minimum marks, at the time of filling up the exam form for Intermediate Examination.

Note: Students may opt for BAA Certificate after passing both groups of intermediate examination, completing 2 years of Practical Training and Advanced ICITSS and qualifying self-paced online modules by paying the prescribed fee.

Group i
Paper 1 Finacial Reporting (100 marks)
Paper 2 Advanced Financial Management
and Professional Ethis
(100 marks)
Group ii
Paper 4 Direct Tax Laws and International Taxation (100 marks)
Paper 5 Indirect Tax Laws (100 marks)
Paper 6A Integrated Business Solutions
(Multi-disciplinary case Study involving
Papers 1 to 5 at the final level along with
Self-Paced Online Modules Sets A and B and Stategic. Management)
(100 marks)