CA Intermediate Course May 2026: Subjects, Registration, Fees & Study Plan

In this article, you get complete details about the CA Intermediate Course May 2026 with registration process, fees, eligibility, subjects, syllabus, and preparation tips.

CA Intermediate is the second level of the CA course. After completing the CA Foundation course, you will become eligible to register for the CA Intermediate course. The level of the CA Intermediate Examination is difficult to compare to the CA Foundation. Here, students have to pass 6 papers divided into 2 groups, 3 papers in each group.

Being a successful chartered accountant requires hard work and a strong understanding of the field. The Institute of Chartered Accountants of India (ICAI) determines the rules for this important profession. The CA Intermediate Course is an important step in your journey. This blog post will cover the basics of the CA Intermediate Course. This will provide tips and insight to help you succeed. 

What is the CA Intermediate Course?

The CA intermediate is the second level in the Chartered Accountancy Course, organized by the Institute of Chartered Accountants of India (ICAI). It is designed to build on the founder's knowledge from the CA Foundation, which focuses on deep and more advanced concepts. 

This phase assesses the proficiency of a candidate in accounting, law, taxation, auditing, and financial management, among other subjects.

The successful completion of the CA Intermediate CA is required to proceed to the final, the final stage before becoming a qualified chartered accountant. This requires a strategic study plan, disciplined preparation, and intensive understanding of the course to pass the exam. 

Overview of the CA Intermediate Course May 2026 

The following table represents the data for the CA Intermediate Course May 2026.

CA Intermediate Course Details
Particular Details
Exam Name CA Intermediate
Conducted by Institute of Chartered Accountants of India (ICAI)
Exam Level National Level
Eligibility After clearing the CA foundation exams, you can register for the CA Intermediate. Graduates can skip the Foundation exams through direct entry.
Duration 8 Months
CA Intermediate Course Subjects Advanced Accounting, Corporate and Other Laws, Taxation, Cost and Management Accounting, Auditing and Ethics, Financial Management and Strategic Management
Duration of Exam 3 Hours
Mode of Exam Offline
CA Foundation Total Fees Rs. 20,700 for both groups and Rs. 14,500 for a single group
Frequency 3 times a year, i.e., May, September, and January
Passing Criteria Per subject—40%
Aggregate – 50%

Enroll Now for CA Intermediate Courses

CA Intermediate Exam May 2026 Details 

The CA Intermediate Examination May 2026, hosted by the Institute of Chartered Accountants of India (ICAI), is conducted three times a year. Important details are given for each session below:

CA Intermediate Exam 2026 Details (Tentative)
Details January May September
CA Intermediate 2026 Exam Dates January 2026 May 2026 September 2026
CA Intermediate 2026 Admit Card December 2024 April 2026 August 2026
CA Intermediate 2026 Result February 2026 June 2026 October 2026

Eligibility for Registration CA Intermediate Course 

After passing the CA Foundation Exams, a candidate becomes eligible to register for the CA Intermediate course. Graduate or postgraduate students can also take a direct entry route. In this scheme, a candidate can register directly for the CA Intermediate Examination without going through the CA Foundation. To be eligible for the direct entry plan.

  • Students must complete their graduation or post-graduation in commerce and secure a minimum of 55%. 
  • Non-commerce graduates/postgraduates can register for the intermediate by securing 60% marks. 
  • The students who have passed the intermediate level of the Institute of Cost Accountants or the Institute of Company Secretaries of India. 
  • Students who appear for the final year examination for graduation can apply under the provisional scheme. 

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

Stepwise Journey for CA Intermediate Course May 2026

Below is the entire CA Inter course journey that you will pass in the next few months. You will get all the details from the eligibility for registration to check the results in a brief form.

  • Eligibility: After clearing the CA Foundation Exams, the students are eligible to register for the CA Intermediate Examination. Through the direct entry route, graduate students can directly enroll in the CA Intermediate course and skip the foundation examinations. 
  • Registration: Eligible students can register for CA intercourse by filling out the online form. When you pay the registration fee, your registration will be completed. 
  • Preparation: You will get an 8-month study period for the preparation of the exam. If you put both groups together, then you have to prepare for 8 subjects. Students can also prepare for the same group.
  • Exam Form: Students can fill out the CA Intermediate Examination Form for May 2026 in March 2026. Exam Form Fee for CA Intermediate: Rs. 2700 for both groups and Rs. 1500 for the same group. 
  • Admit Card: ICAI issues the admit card 14 days before the exam. You can download your admit card directly from the official ICAI website. 
  • Error Reform:  Sometimes, students fill in the wrong information on their admit card. Therefore, the ICAI Ed Admit Card opens two correction windows to improve errors, if any. 
  • Examination: CA The intermediate examination of May 2026 will be held in the first and second weeks of May. 
  • Results: ICAI declares intermediate results two months after the exam. To pass the CA intermediate examinations, candidates need to get more than 40% or 50% in each subject.

CA Intermediate Exam Pattern May 2026 

Candidates who plan to appear for the CA Intermediate Exam 2026 should familiarize themselves with the examination pattern. Understanding the structure will help them to make an effective study plan and improve the possibility of scoring well. The CA Intermediate Exam Pattern 2026 is shown below:

CA Intermediate May 2026 Exam Pattern
Particulars Details
Mode of exam Offline
Frequency (thrice a year)
  • May
  • September
  • January
Level of the CA Intermediate exam National-level exam
Paper(s) Intermediate 6: papers (ICAI New Scheme)
Intermediate 8: papers (New syllabus)
Intermediate (IPC): 7 papers (Old syllabus)
Duration of the question papers 3 hours
Type of questions asked Subjective and Objective types
Negative marking No

How to Register for the CA Intermediate Course May 2026

  • Step 1: Full CA Foundation: Ensure that you have passed the CA Foundation Examination or are registered for the intermediate syllabus under the new scheme. 
  • Step 2: Go to the ICAI website: Go to the official ICAI website, icai.org, and log in to your account. 
  • Step 3: Fill the Registration Form: Fill the registration form for the CA Intermediate course and provide the required details. 
  • Step 4: Pay Registration Fee: Pay the online registration fee online through the ICAI website. 
  • Step 5: Submit the documents: Upload the required documents, such as mark sheets and certificates. 
  • Step 6: Submit the form: Review and submit the registration form. 
  • Step 7: Get study material: ICAI will send study materials and other relevant details. Ensure that you complete the registration process within the specified time frame.

Document Required for CA Intermediate Course 

Here are the documents that you need to present with the registration form: 

  • Foundation Route for students, a copy of the CA Foundation Mark Sheet 
  • Class 12th mark sheet or its equivalent, recognized by the central government 
  • For students of the direct entry route, ICSI (Institute of Company Secretaries of India) or ICWAI (Institute of India) after graduation/post of intermediate examination, graduate/post of graduation, or sheet or mark statement attest 
  • Recently, a colorful photo 
  • Proof  of nationalism in the case of international students

Validity Period of CA Intermediate Registration 

CA Intermediate registration is valid for 4 years. It can be revalued for 4 years by paying the revaluation fee of the rupee 400/-, fixed by the council from time to time. Students can also read about the total CA course period and learn how many years it takes to become a CA.

CA Intermediate Course Fees for May 2026

The total CA Intermediate course fee is Rs. 20,700 for both groups and Rs. 14,500 for the same group. For foreign students, the fee is $1500 for both groups and $925 for the same group. Check the table below to know the full CA Inter Course fee:

Details of Fees Both Groups (Rs) Single Group (Rs) Both Groups ($) Single Group ($)
CA Intermediate Registration Fees Rs. 15000 Rs. 11000 $1000 $600
Student’s Activity Fees for CA Intermediate Rs. 2000 Rs. 2000*    
CA Intermediate Registration Fees (as an article assistant) Rs. 1000      
CA Intermediate Exam Form Rs. 2700 Rs. 1500 $500 $325
Total CA Intermediate Fees Rs. 20700 Rs. 14500 $1500 $925

Students of the direct entry route pay Rs. 200 as the cost of a prospectus in addition to the above fees. In addition, foreign students will have to pay a registration fee of $1000 for both groups and $600 for the same group.

CA Intermediate Syllabus for May 2026

The CA Intermediate syllabus has 6 papers, divided into 2 groups of 3 papers each.

Paper 1: Advanced Accounting (100 Marks)

Syllabus Modules Chapters
Module-1 Chapter 1: Introduction to Accounting Standards
  Chapter 2: Framework for Preparation and Presentation of Financial Statements
  Chapter 3: Applicability of Accounting Standards
  Chapter 4: Presentation and Disclosures Based on Accounting Standards
  • Unit 1: Accounting Standard 1 Disclosure of Accounting Policies
  • Unit 2: Accounting Standard 3 Cash Flow Statement
  • Unit 3: Accounting Standard 17 Segment Reporting
  • Unit 4: Accounting Standard 18 Related Party Disclosures
  • Unit 5: Accounting Standard 20 Earnings Per Share
  • Unit 6: Accounting Standard 24 Discontinuing Operations
  • Unit 7: Accounting Standard 25 Interim Financial Reporting
Module-2 Chapter 5: Assets-Based Accounting Standards
  • Unit 1: Accounting Standard 2 Valuation of Inventory
  • Unit 2: Accounting Standard 10 Property, Plant and Equipment
  • Unit 3: Accounting Standard 13 Accounting for Investments
  • Unit 4: Accounting Standard 16 Borrowing Costs
  • Unit 5: Accounting Standard 19 Leases
  • Unit 6: Accounting Standard 26 Intangible Assets
  • Unit 7: Accounting Standard 28 Impairment of Assets
  Chapter 6: Liabilities-Based Accounting Standards
  • Unit 1: Accounting Standard 15 Employee Benefits
  • Unit 2: AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets
  Chapter 7: Accounting Standards Based on Items Impacting Financial Statement
  • Unit 1: Accounting Standard 4 Contingencies and Events Occurring after the Balance Sheet Date
  • Unit 2: Accounting Standard 5 Net Profit or Loss for the Period, Prior Period Items, and Changes in Accounting Policies
  • Unit 3: Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates
  • Unit 4: Accounting Standard 22 Accounting for Taxes on Income
  Chapter 8: Revenue-Based Accounting Standards
  • Unit 1: Accounting Standard 7 Construction Contracts
  • Unit 2: Accounting Standard 9 Revenue Recognition
  Chapter 9: Other Accounting Standards
  • Unit 1: Accounting Standard 12 Accounting for Government Grants
  • Unit 2: Accounting Standard 14 Accounting for Amalgamations
  Chapter 10: Accounting Standards for Consolidated Financial Statements
  • Unit 1: Accounting Standard 21 Consolidated Financial Statements
  • Unit 2: Accounting Standard 23 Accounting for Investments in Associates in Consolidated Financial Statements
  • Unit 3: Accounting Standard 27 Financial Reporting of Interests in Joint Ventures
Module-3 Chapter 11: Financial Statements of Companies
  • Unit 1: Preparation of Financial Statements
  • Unit 2: Cash Flow Statement
  Chapter 12: Buyback of Securities
  Chapter 13: Amalgamation of Companies
  Chapter 14: Accounting for Reconstruction of Companies
  Chapter 15: Accounting for Branches, including Foreign Branches

Paper 2: Corporate and Other Law (100 Marks)

Syllabus Modules Chapters
Module-1 Chapter 1: Preliminary
  Chapter 2: Incorporation of Company and Matters Incidental Thereto
  Chapter 3: Prospectus and Allotment of Securities
  Chapter 4: Share Capital and Debentures
  Chapter 5: Acceptance of Deposits by Companies
  Chapter 6: Registration of Charges
Module-2 Chapter 7: Management & Administration
  Chapter 8: Declaration and Payment of Dividend
  Chapter 9: Accounts of Companies
  Chapter 10: Audit and Auditors
  Chapter 11: Companies Incorporated Outside India
Module-3 Chapter 12: The Limited Liability Partnership Act, 2008
Module-3 (Part-II Other Laws) Chapter 1: The General Clauses Act, 1897
  Chapter 2: Interpretation of Statutes
  Chapter 3: The Foreign Exchange Management Act, 1999

Paper 3: Taxation (100 Marks)

Section A: Income Tax Law (50 Marks)

Syllabus Modules Chapters
Module-1 Section I
Chapter 1: Basic Concepts
Chapter 2: Residence and Scope of Total Income
  Section II
Chapter 3: Heads of Income
Module-2 Section III
Chapter 4: Income of Other Persons included in Assessee’s Total Income
Chapter 5: Aggregation of Income, Set-Off and Carry Forward of Losses
Chapter 6: Deductions from Gross Total Income
  Section IV
Chapter 7: Advance Tax, Tax Dedication at Source, and Tax Collection at Source
Chapter 8: Provisions for Filing Return of Income and Self-Assessment
  Section V
Chapter 9: Income Tax Liability—Computation and Optimisation

Section B: Goods and Services Tax (50 Marks)

Syllabus Modules Chapters
Module-1 Chapter 1: GST in India—An Introduction
  Chapter 2: Supply under GST
  Chapter 3: Charge of GST
  Chapter 4: Place of Supply
  Chapter 5: Exemptions from GST
  Chapter 6: Time of Supply
  Chapter 7: Value of Supply
Module-2 Chapter 8: Input Tax Credit
  Chapter 9: Registration
  Chapter 10: Tax Invoice; Credit and Debit Notes
  Chapter 11: Accounts and Records
  Chapter 12: E-Way Bill
  Chapter 13: Payment of Tax
  Chapter 14: Tax Dedication at Source and Collection of Tax at Source
  Chapter 15: Returns

Paper 4: Cost of Management Account (100 Marks)

Syllabus Modules Chapters
Module-1 Chapter 1: Introduction to Cost and Management Accounting
  Chapter 2: Material Cost
  Chapter 3: Employee Cost and Direct Expenses
  Chapter 4: Overheads—Absorption Costing Method
  Chapter 5: Activity-Based Costing
  Chapter 6: Cost Sheet
  Chapter 7: Cost Accounting Systems
Module-2 Chapter 8: Unit and Batch Costing
  Chapter 9: Job Costing
  Chapter 10: Process and Operation Costing
  Chapter 11: Joint Products and Byproducts
  Chapter 12: Service Costing
  Chapter 13: Standard Costing
  Chapter 14: Marginal Costing
  Chapter 15: Budgets and Budgetary Control

Paper 5: Auditing and Ethics (100 Marks)

Syllabus Modules Chapters
Module-1 Chapter 1: Nature, Objective, and Scope of Audit
  Chapter 2: Audit Strategy, Audit Planning and Audit Programme
  Chapter 3: Risk Assessment and Internal Control
  Chapter 4: Audit Evidence
  Chapter 5: Audit of Items of Financial Statements
Module-2 Chapter 6: Audit Documentation
  Chapter 7: Completion and Review
  Chapter 8: Audit Report
  Chapter 9: Special Features of Audit of Different Types of Entities
  Chapter 10: Audit of Banks
  Chapter 11: Ethics and Terms of Audit Engagements

Paper 6: Financial Management and Strategic Management (100 Marks)

Section A: Financial Management (50 Marks)

Syllabus Modules Chapters
Module-1 Chapter 1: Scope and Objectives of Financial Management
  Chapter 2: Types of Financing
  Chapter 3: Financial Analysis and Planning—Ratio Analysis
  Chapter 4: Cost of Capital
  Chapter 5: Financing Decisions—Capital Structure
  Chapter 6: Financing Decisions—Leverages
Module-2 Chapter 7: Investment Decisions
  Chapter 8: Dividend Decision
  Chapter 9: Management of Working Capital

Section B:  Strategic Management (50 Marks)

Syllabus Modules Chapters
Module-1 Chapter 1: Introduction to Strategic Management
  Chapter 2: Strategic Analysis: External Environment
  Chapter 3: Strategic Analysis: Internal Environment
  Chapter 4: Strategic Choices
  Chapter 5: Strategy Implementation and Evaluation

About Articleship 

After clearing both groups of CA intermediate, a student has to undergo an articulation/practical training for a period of 2 years. Before the commencement of Articalence, a student has to undergo 2 practical training periods of 4 weeks each, i.e., ICTS and AICITES.

These three trainings are mandatory. 

  • Intermediate students have to undergo ICITS (IT/OC) courses before starting practical training for both routes (Foundation/Direct Entry). 
  • A student needs to complete AICITSS (AIT & MCS) after completing practical training, but before appearing in the final exam.

Most CA firms, including the Big 4s, like article assistants who have completed their intermediate courses because they will be able to focus on work completely. In addition, joining an article after completing the intermediate course will help to learn all aspects of the practical world without emphasizing you, and you can also start your CA final study on time.

CA Intermediate Admit Card 2026

ICAI usually accepts the card 14 days before the exam. ICAI issued the CA Intermediate Admit Card for the May 2026 examination on 16 April 2026 (temporarily). Students can download the CA Inter Admit Card May 2026 from the official website. The admit card will not be sent offline; the only way to download it is through the ICAI website.

Details you should check on the CA Intermediate Admit Card 2026:

  • Name of the Candidate
  • Candidate’s Photograph and Signature
  • Name of the Examination Centre
  • Roll Number
  • Groups enrolled
  • Examination City
  • Medium of Examination
  • Candidate’s Address
  • Exam day instructions for candidates

How to Prepare for the CA Intermediate Course 2026

It is not easy to clean CA Inter. You need a lot of hard work, dedication, proper strategy, and many amendments to get through the obstruction. Here are some suggestions to help you in your preparation:

  • Make a proper timeline allocation and require time for each subject. 
  • Candidates should focus on the study material of the institute 
  • Modify the entire course at least 3-4 times. 
  • Create Summary notes for all subjects for quick modification 
  • Enrollment in the test series will help with time management and practice. 
  • Try last year's question papers; this will help in analyzing the examination trend.

Summary

The CA Intermediate Course is the second level in the Chartered Accountancy Yatra, which is run by the ICAI. It creates a strong foundation in accounting, taxation, law, and auditing. Students can follow it after cleaning the CA Foundation or through the direct entry route. The course includes eight papers divided into two groups, and the CA is required to move forward in the final stage.

FAQs

What is the CA Intermediate Course May 2026?

The CA Intermediate Course May 2026 is the second level of the Chartered Accountancy journey under ICAI, comprising two groups and six papers that test accounting, law, taxation, auditing, costing, finance, and strategic management skills.

When will the CA Intermediate May 2026 exams be held?

The CA Intermediate May 2026 Exam is scheduled from 3rd to 13th May 2026, with Group I papers first and Group II exams following.

How many groups are there in the CA Intermediate Course May 2026?

There are two groups in the CA Intermediate Course May 2026, each consisting of three compulsory papers to be attempted either separately or together based on candidate choice.

Can a candidate appear for only one group in CA Intermediate May 2026?

Yes, students can choose to appear for one group only in the CA Intermediate Course May 2026, depending on preparation and strategy, and then schedule the other group later.

What subjects are included in the CA Intermediate Course May 2026?

The CA Intermediate Course May 2026 includes Advanced Accounting, Corporate and Other Laws, Taxation, Cost and Management Accounting, Auditing and Ethics, and Financial & Strategic Management.

How many papers will a student face in the CA Intermediate May 2026?

A student will face six papers in the CA Intermediate Course May 2026 three in Group I and three in Group II, each carrying 100 marks.

Is the CA Intermediate Course May 2026 exam conducted offline or online?

The CA Intermediate Course May 2026 exam is held offline (pen-and-paper) format at designated centres across India and certain international locations.

What is the objective of the CA Intermediate Course May 2026?

The CA Intermediate Course May 2026 aims to equip students with practical knowledge of financial reporting, legal compliance, taxation, auditing, and management principles required for professional accounting roles.

How should a student plan the CA Intermediate Course May 2026 preparation?

Students must strategise with ICAI study materials, complete the syllabus well before exam dates, practice past papers, mock tests, and revise high-weightage topics regularly for the CA Intermediate Course May 2026.

What are the eligibility requirements for the CA Intermediate Course May 2026?

To join the CA Intermediate Course May 2026, candidates must clear the CA Foundation or be eligible under the Direct Entry route, registering with ICAI within the prescribed timeframe.