CA Inter Passing Criteria, Marking Scheme, and Exam Tips
- Shankargouda S Malipatil
- Sep 3
- 5 min read
Updated: Sep 27
You need a minimum of 40% on every section, alongside an overall score of 50%, to pass the CA Inter exam. Effective study habits involve careful scheduling, consistent review, then practice exams

CA Inter Passing Criteria, Marking Scheme, and Exam Tips
Moving from the first step to becoming a Chartered Accountant, the CA Intermediate exam - given by ICAI - requires dedicated work alongside clever planning.
To do well, future professionals need to know how scoring works - the points needed to pass, how grades are calculated, also helpful test advice. That means knowing how many points each topic is worth, what exemptions exist, moreover effective ways to prepare. Taking lessons from experienced instructors at a CA coaching classes Bangalore, or finding best CA coaching in Bangalore there, offers organized support; focused CA Inter coaching can boost student assurance plus raise odds of passing initially CA Inter Passing Criteria, Marking Scheme, and Exam Tips.
CA Intermediate Requirements for Passing
Two groups exist for the CA Intermediate exam which contains four subjects in each group. The eligibility criteria for candidates include the following conditions:
- Minimum Subject Grades: Your score on every paper needs to reach a minimum of 40%. 
- Aggregate Marks Requirement: The total sum of marks for every group needs to reach 50%. 
- Group-Wise Passing: Your success in subject requirements and total score minimums will determine if you pass both groups or only one group. 
CA Intermediate Subject-Wise Marking Scheme
The CA Intermediate examination consists of two separate groups which contain eight papers in total. Every subject includes 100 marks so you need to create a well-organized study strategy.
Group 1
- The Advanced Accounting examination requires candidates to achieve 100 marks for their evaluation. 
- The examination requires students to achieve 100 marks in the subject Corporate and Other Laws. 
- The examination requires students to achieve 100 marks in the subject Taxation. 
Group 2
- The Cost and Management Accounting examination requires candidates to achieve 100 marks for their evaluation. 
- The examination requires students to achieve 100 marks in the subject Auditing and Ethics. 
- The examination requires students to achieve 100 marks in the subject 
Passing Marks for CA Intermediate
Students need to achieve passing marks in every CA Intermediate exam group.
- Every subject requires students to obtain at least 40 marks together with an overall total of 150 marks for each group which equals 50%. 
- Students must pass both requirements to avoid having to take the group exam again. 
Exemption Rules in CA Intermediate
The ICAI grants candidates subject-specific exemptions when they achieve high marks in their individual examination papers.
The exemption policy functions through this system:
- The system will exempt you from the next three attempts in that subject when you achieve 60 marks or higher but do not pass the complete group exam. 
- The student must focus on the remaining papers of that group during these attempts while maintaining the required 50% group aggregate. 
- The exemption will become invalid if you do not pass the group exam after three consecutive attempts and you will need to take the subject exam again. 
CA Intermediate Exemption Example
Let's say you take the CA Intermediate Group 1 exam and receive the following score:
- 62 points for advanced accounting (exemption granted) 
- 36 points for Corporate & Other Laws (Failed) 
- 50 points for taxes (passed) 
Ways to Get the Necessary Failing Scores
1. Learn the exam structure and all necessary content by studying the official syllabus.
The ICAI maintains a continuous process of syllabus and exam structure updates. Students need to refer to current study materials and Revision Test Papers (RTPs) and past question papers to maintain their exam preparation. The analysis will show which subjects matter most and how much each section counts and which questions appear most often.
2. Effective Time Management with a Study Plan
You need to dedicate a minimum of 3 to 4 months for exam preparation.
- Divide your subjects into three categories which include conceptual, theoretical and numerical to develop an effective study plan. 
- You need to concentrate on your challenging subjects while keeping up with your studies in every subject. 
- You should establish a daily and weekly plan which contains reasonable goals that you will follow without deviation. 
3.Practice using previous papers and mock exams.
One of the best strategies to get ready is to consistently attempt ICAI mock exams and past year papers. It improves accuracy and exam temperament in addition to honing your time management abilities. Prior to your real attempt, try to complete three or more full-length practice tests for each subject. Then, thoroughly evaluate your performance to improve on your weak areas.
4. Give High-Scoring Topics Priority
On tests, some chapters are always given more weight than others. You can increase your score by concentrating on these:
- Accounting: Questions based on consolidation and the Standards on Accounting (AS) are crucial. 
- Taxation: Pay close attention to issues with the computation of GST and Direct Tax. 
- Financial Management: Exam favorites include working capital management, ratio analysis, and capital budgeting. 
5. Develop an Efficient Plan for Revising
- You should create brief notes that serve as fast reference tools for exam revisals. 
- Make it a daily routine to review material because this practice creates stronger memory storage. 
- You must perform MCQs and case study-based questions regularly to improve your conceptual understanding and practical application. 
6. Choose Your Group Wisely – One or Both?
- When you feel prepared and self-assured you should choose to study both groups at the same time for increased exemption eligibility. 
- Your limited availability to study should lead you to select one group at a time which produces better outcomes along with decreased stress levels. 
7. Stay Updated with Latest Amendments
- The fields of Taxation and Corporate Laws receive continuous updates from governing bodies. 
- You must always check the current ICAI notifications as well as amendments for inclusion in your study plan. 
Common Mistakes to Avoid
1. Ignoring Theory Subjects
Students usually concentrate on practical exams but they often neglect theoretical subjects which contain Law and Audit. The subjects maintain high value because students require continuous study of them to achieve improved results.
2. Skipping Regular Revisions
Students will lose their learned material when they fail to attend their scheduled revision sessions. Your study plan needs to have weekly revision sessions for all subjects.
3. Poor Time Management in Exams
The time-limited assessments serve as the requirement for students who want to pass ICAI exams. Students need to practice writing full answers during timed exercises because this will help them improve their writing speed and accuracy as well as their presentation skills.
4. Overlooking ICAI Study Material
The official study materials of ICAI including modules and RTPs and mock papers serve as the main sources for question development even though reference books exist. Never skip them.
Conclusion
The CA Intermediate examination presents a difficult challenge which students can overcome through proper study methods. The path to success requires people to stay committed while they develop effective plans which they consistently execute. Students should focus on their subject scores (40%) and their overall aggregate (50%) while also making time for regular revisions and managing their time effectively and understanding their concepts clearly.
The study materials and practice exams and exemption rules from ICAI provide students with resources which help them get better prepared and face their exams with increased confidence. A student who wants to speed up their CA path needs to maintain discipline and motivation to pass the CA Intermediate exam on their first try.
(FAQs)
Q1. Are there any exemptions for CA Intermediate?
Indeed. You are free from that subject for the following three tries if you receive 60 or more points in a subject but do not pass the group. You just have to show up again for the other subjects in that group.
Q2. What happens if I do well in certain subjects but poorly in others?
You have to pass every group subject. When you don't receive 40% in any one paper, even if your overall score is higher than 50%, you have to






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