CA Inter Law: Which ICAI Edition to Study and How 100 Marks Split

CA Inter law is Paper 2 of the Intermediate course of the Institute of Chartered Accountants of India (ICAI). It carries 100 marks. ICAI's Paper 2 study material front matter, from the July 2026 edition, divides them into two parts.

There is a second, separate split, and the two are often mixed up. ICAI's guidance notes fix 30 marks as multiple-choice questions (MCQs) and 70 as descriptive answers. The MCQs carry 1 or 2 marks each, have four options, are compulsory with no internal choice, and have no negative marking. ICAI does not say which part the MCQs come from, so prepare for MCQs from both parts (our inference).

So a Part II chapter is not the "MCQ section". Prepare to write answers on all 15 chapters and to attempt every MCQ.

As of November 2026, the July 2024 edition (reprint August 2025) applies to the January 2027 sitting, together with ICAI's Amendments for January 2027 Examinations. ICAI's July 2026 edition is marked "Relevant for May, 2027 and onward". For any sitting, the edition to use is the one ICAI's amendments notice for that sitting names.

ICAI's study material page for Paper 2 lists several sets, one per period. The notice itself says the July 2024 edition was updated for amendments up to 31 July 2025, and lists the later Company law changes separately. Our recommendation is to check this page before each sitting, because the assigned set changes.

How do you check you have the right edition?

Run these three tests. Each has a clear pass or fail.

What do the January 2027 amendments change?

The notice lists six notifications in the Company law part, in Chapters 1, 9 and 10. Mark each in your book.

Exam forms and cut-off dates are in our CA Inter registration guide.

Yes, on our count. Part II has 159 pages for 30 marks, or 5.3 pages per mark, while Part I has 751 pages for 70 marks, or 10.7 pages per mark. That makes a Part II page worth about 2.0 times a Part I page.

How we counted. On 13 November 2026 we downloaded the 15 chapter PDFs of the July 2024 edition from ICAI's Paper 2 page and counted the pages in each. We then divided the part's pages by its marks.

The two parts add to 910 pages. Part II is 17.5% of them (159 ÷ 910) and 30% of the marks.

Treat the figure as a guide to effort, not a promise. The PDFs include chapter covers and Test Your Knowledge sections, and a short page can be harder than a long one. Our recommendation is one reading order: Part II first, then Chapters 1, 9 and 10 (the amended ones), then the remaining chapters in order. Part II is quick to finish, and it removes 30 marks of risk early.

Divide the total pages by your reading days, where reading days are the days left minus 14. The 14-day reserve for revision and mock papers is our assumption, not an ICAI rule. Our CA Inter Mock Test Paper (MTP) revision schedule shows how to use it.

The planner (our model):

1. Days left = your paper date minus today.
2. Reading days = days left minus 14.
3. Pages per day = total pages ÷ reading days. Use 910, the total for the July 2024 edition.

Worked example with 52 days left: reading days are 52 − 14 = 38, and 910 ÷ 38 is about 24 pages a day. At 24 pages a day, Part II (159 pages) takes about 7 days.

With 30 days left: reading days are 16, and 910 ÷ 16 is about 57 pages a day. At that pace we would prioritise, not read everything: Part II, then Chapters 1, 9 and 10, then the remaining chapters in order, writing at least one timed answer per chapter.

For the January 2027 sitting, ICAI schedules Group I on 2, 4 and 6 January 2027. Every Intermediate paper runs from 2 pm to 5 pm, with 15 minutes of advance reading time from 1:45 pm, per ICAI's announcement of 23 September 2026. Practise writing in three-hour blocks.

You need at least 40 marks out of 100 in the paper and 50% of the total of your group. ICAI's guidance notes place Corporate and Other Laws in Group I with Advanced Accounting and Taxation, so the group total is 300 marks and 50% is 150 (our arithmetic).

If you appear in all papers of a group and fail it, any paper where you scored 60% or more is exempted for the next three exams. In a later sitting you then need 40% in each remaining paper and 50% of the group total, counting your exempted marks. Check the guidance notes for your sitting before relying on the rule.

Attempt every MCQ, since there is no negative marking, and treat 40 as your floor. Our CA Inter Advanced Accounting guide covers the other Group I paper where most of the group total is decided.

We teach CA Intermediate as a full level, with live online, blended and onsite batches in Bengaluru and online across India. Our CA Intermediate coaching fee is ₹50,000 as of November 2026.

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