CA Intermediate Course
In this page, you get information about 1. Routes for Joining Intermediate Course
2. Detailed Information about Direct Entry Scheme
3. Provisional Registration
4. Conversion to Direct Entry Scheme
5. Registration Procedure
6. Registration Fees
7. Intermediate Course Subjects
8. Admission to Examination
9. Requirements for Passing Examination
10. Deal with 'Exemptions'
2. Detailed Information about Direct Entry Scheme
3. Provisional Registration
4. Conversion to Direct Entry Scheme
5. Registration Procedure
6. Registration Fees
7. Intermediate Course Subjects
8. Admission to Examination
9. Requirements for Passing Examination
10. Deal with 'Exemptions'
Candidates can register for Intermediate level of CA Course through two routes, namely i. After qualifying Foundation Course, or
ii. Through Direct Entry, if candidates are Graduates/Post Graduates with prescribed percentage of marks or have qualified the Intermediate Level examination of the Institute of Cost Accountants of India / the Institute of Company Secretaries of India.
ii. Through Direct Entry, if candidates are Graduates/Post Graduates with prescribed percentage of marks or have qualified the Intermediate Level examination of the Institute of Cost Accountants of India / the Institute of Company Secretaries of India.
Direct Entry Route
The ICAI allows the following candidates to enter directly to its Intermediate Course
A. Commerce Graduates/Post-Graduates (with minimum 55% marks) or Other Graduates/Post-Graduates (with minimum 60% marks) and
B. Intermediate level passed candidates of Institute of Company Secretaries of India and Institute of Cost Accountants of India
A. Commerce Graduates/Post-Graduates (with minimum 55% marks) or Other Graduates/Post-Graduates (with minimum 60% marks) and
B. Intermediate level passed candidates of Institute of Company Secretaries of India and Institute of Cost Accountants of India
Detailed information about CA Course Under Direct Entry Scheme - Please Click Here
Candidates who are Graduates/ Post Graduates in Commerce having secured in aggregate a minimum of 55% of the total marks or its equivalent grade in the examination conducted by any recognized University (including open University) by studying any three papers carrying a minimum of 50 marks in a semester/year and cumulatively 100 or more marks over the entire duration of the concerned course out 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 falling under Commerce stream having 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)
Candidates who have passed the Intermediate level examination conducted by The Institute of Cost Accountants of India or by The Institute of Company Secretaries of India are exempted from qualifying Foundation and can register directly to Intermediate Course.
Provisional Registration
Candidates who are pursuing the Final Year of Graduation Course can also register for the Intermediate Course on provisional basis and their registration would be regularized only on submission of satisfactory proof of having passed the Graduation examination with the specified percentage of marks within six months from the date of appearance in the final year graduation examination then they can commence practical training and on completion of ICITSS (Information Technology (IT) and Orientation Course (OC).
During the provisional registration period, a student can undergo and complete ICITSS (IT and OC). If such candidate fails to produce the proof within the aforesaid period, his provisional registration shall stand cancelled and the registration and other fees paid by him shall not be refunded/ adjusted and no credit shall be given for the theoretical education undergone.
During the provisional registration period, a student can undergo and complete ICITSS (IT and OC). If such candidate fails to produce the proof within the aforesaid period, his provisional registration shall stand cancelled and the registration and other fees paid by him shall not be refunded/ adjusted and no credit shall be given for the theoretical education undergone.
Conversion to Direct Entry Route
Existing Students of Common Proficiency Course / Foundation Course on being eligible to join Intermediate Course through Direct Entry can any time register for Intermediate Course through Direct route by paying the Intermediate Registration fees only.
Students of Intermediate Course through CPT / Foundation Course on being eligible to join Intermediate Course through Direct Entry can convert to Intermediate through Direct Entry route by paying Rs. 500/- as conversion charges.
(study material will not be provided as has already been issued at the time of registration)
Existing Students of Intermediate (IPC) Course through CPT / Foundation Course on being eligible to join Intermediate Course through Direct Entry can convert to Intermediate through Direct route by paying ` 1000 as conversion charges and study material will be provided free of cost but have to register for the balance group of Intermediate, if any.
Students of Intermediate Course through CPT / Foundation Course on being eligible to join Intermediate Course through Direct Entry can convert to Intermediate through Direct Entry route by paying Rs. 500/- as conversion charges.
(study material will not be provided as has already been issued at the time of registration)
Existing Students of Intermediate (IPC) Course through CPT / Foundation Course on being eligible to join Intermediate Course through Direct Entry can convert to Intermediate through Direct route by paying ` 1000 as conversion charges and study material will be provided free of cost but have to register for the balance group of Intermediate, if any.
Registration Procedure
Candidates have to register for Intermediate Course under both routes by filling Online Registration Form available on ICAI website(www.icai.org) in “Course Registration Forms” under “Students tab” or Click Here
Candidates while filling the online form should take care of the following After filling the Online Form pay, the required fees online using the payment gateway. On successful payment, system will automatically generate the Form, which is to be printed.
Following documents are to be submitted to concerned Regional Office within 7 days of the date of online registration along with the print out of the online registration form, duly signed by the student...
Candidates while filling the online form should take care of the following After filling the Online Form pay, the required fees online using the payment gateway. On successful payment, system will automatically generate the Form, which is to be printed.
Following documents are to be submitted to concerned Regional Office within 7 days of the date of online registration along with the print out of the online registration form, duly signed by the student...
- Foundation Route students have to submit attested copy of mark sheet of Class 12th or its equivalent Central Government recognized examination pass marks statement.
- Direct Entry Route students have to submit attested copy of Graduation / Post Graduation mark statements/mark sheet of Intermediate level examination of the Institute of Company Secretaries of India or the Institute of Cost Accountants of India.
- One recent color photograph (affixed on the printout of the online successful registration form)
- Attested copy of proof of Nationality, if student, is foreigner.
- Attested copy of proof of special category certificate i.e SC/ST, OBC, Differently abled
On completion of the registration process, the study material will be sent to the students through Centralized Dispatch System (CDS).
CA Intermediate Course Subjects
Group I :
Paper 1 : Accounting
Paper 2 : Corporate and Other LawsCompany Law (60 Marks)
Other Laws (40 Marks)
Other Laws (40 Marks)
Paper 3 : Cost and Management Accounting
Paper 4 : Taxation Income-tax Law (60 Marks)
Indirect Taxes (40 Marks)
Indirect Taxes (40 Marks)
Group II :
Paper 5 : Advanced Accounting
Paper 6 : Auditing and Assurance
Paper 7 : Enterprise Information Systems & Strategic ManagementEnterprise Information Systems (50 Marks)
Strategic Management (50 Marks)
Strategic Management (50 Marks)
Paper 8 : Financial Management & Economics for FinanceFinancial Management (60 Marks)
Economics for Finance (40 Marks)
Economics for Finance (40 Marks)
Admission to Intermediate Examination
Students shall be admitted to Intermediate Examination if:
- He is enrolled for the relevant level(s) of the Intermediate Course;
- He produces a certificate to the effect that he has undergone a study course, for a period not less than eight months as on the first day of the month in which the examination is held, if through Foundation Route; and has completed nine months of Practical Training on or before the last day of the month preceding the month in which the examination is to be held, if through direct entry route;
- Students shall pay Examination fees, as may be fixed by the Council for Intermediate Examination
- The subjects of Intermediate Course are classified into two groups. The students can study and appear in the Examination group-wise or both the groups together.
Important
Candidates of Foundation Route and Intermediate level examination passed candidates of the Institute of Cost Accountants of India or the Institute of Company Secretaries of India who registers for Intermediate Course on or before 1st March/1st September of the year would be eligible to appear in the Intermediate Examination to be held in the following November/May.
Graduate/Post Graduate route students who registers under Direct Entry Scheme in the respective decentralized office for the Course and Commence Practical Training on or before 1st February/1st August shall be eligible for November/May examinations on completion of 9 months practical training.
Candidates of Foundation Route and Intermediate level examination passed candidates of the Institute of Cost Accountants of India or the Institute of Company Secretaries of India who registers for Intermediate Course on or before 1st March/1st September of the year would be eligible to appear in the Intermediate Examination to be held in the following November/May.
Graduate/Post Graduate route students who registers under Direct Entry Scheme in the respective decentralized office for the Course and Commence Practical Training on or before 1st February/1st August shall be eligible for November/May examinations on completion of 9 months practical training.
Requirements for Passing Intermediate Examination
A student may appear in both the groups simultaneously or in one group in one examination and in the remaining group at any subsequent examination. He is declared to have passed the Intermediate examination, if he passes both the groups.
i. A student shall ordinarily be declared to have passed in both the groups simultaneously, if he...
a. Secures at one sitting a minimum of 40% marks in each paper of each of the groups and 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 minimum of 50% marks in the aggregate of all the papers of both the groups taken together
ii. A student shall be declared to have passed in a group if he secures at one sitting a minimum of 40% marks in each paper of group and minimum of 50% marks in the aggregate of all the papers of that group.
i. A student shall ordinarily be declared to have passed in both the groups simultaneously, if he...
a. Secures at one sitting a minimum of 40% marks in each paper of each of the groups and 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 minimum of 50% marks in the aggregate of all the papers of both the groups taken together
ii. A student shall be declared to have passed in a group if he secures at one sitting a minimum of 40% marks in each paper of group and minimum of 50% marks in the aggregate of all the papers of that group.
Exemption
A student who appeared in all the papers comprised in a Group/unit and fails in one or more papers comprised in that Group/Unit but secures a minimum of 60% of the marks in any paper(s) of that Group/Unit shall be eligible for exemption in that paper(s) in the next three following examinations.
He shall be declared to have passed in that Group/Unit if he secures at one sitting a minimum of 40% marks in each of the papers of that Group/Unit and a minimum of 50% of the total marks of all the papers of that Group/Unit including the paper(s) in which he had secured a minimum of 60% marks in the earlier examination. He shall not be eligible for any further exemptions in the remaining paper(s) of that Group/Unit until he has exhausted the exemptions already granted to him in that Group/Unit.
He shall be declared to have passed in that Group/Unit if he secures at one sitting a minimum of 40% marks in each of the papers of that Group/Unit and a minimum of 50% of the total marks of all the papers of that Group/Unit including the paper(s) in which he had secured a minimum of 60% marks in the earlier examination. He shall not be eligible for any further exemptions in the remaining paper(s) of that Group/Unit until he has exhausted the exemptions already granted to him in that Group/Unit.
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