CA Intermediate 2021 – The Institute of Chartered Accountants of India (ICAI) will release CA Intermediate 2021 admit card by June 21, 2021 tentatively. ICAI has announced the new exam date for CA Intermediate May 2021 session. The exams (under new and old scheme) will now commence from 05 July, 2021.
CA Intermediate is the second level of CA course. The exam comprises objective and descriptive-type questions. The exam is held in offline mode. After qualifying CA Intermediate, the candidates have to appear for CA Final exams. There are total 8 papers divided into two groups. Check more details about CA Intermediate 2021 from this page such as syllabus, exam pattern, admit card etc.
Latest: PIL has been filed to seek relief / postpone the ICAI exams to be held in July 2021 – read details.
Latest: ICAI has opened the online window to change exam city from June 9, 2021. Click here for details.
Latest: CA Intermediate 2021 Admit Card expected to be out soon. Click here to read about the admit card release date.
Latest: CA Intermediate 2021 will commence from 05 July, 2021. The detailed schedule for the exam is as follows:
CA Intermediate 2021
Students who are pursuing the Final year Graduation Course can also register for the Intermediate Course on provisional basis. The schedule for both months are provided below.
|Events||May / July 2021|
|Application form released||31 Mar 2021|
|Last date to submit form without late fee||13 Apr 2021|
|Last date to submit form with late fee||16 Apr 2021|
|Correction window opens||17 – 19 Apr 2021|
|Application form reopen||04 May -06 May 2021|
|Issue of admit card||14 Days prior to the exam|
|CA IPCC Group 1 exam date (Old Scheme)||6, 8, 10, 12 Jul 2021|
|CA IPCC Group 2 exam date (Old scheme)||14, 16, 18 Jul 2021|
|CA IPCC Group 1 exam date (New Scheme)||6, 8, 10, 12 Jul 2021|
|CA IPCC Group 2 exam date (New scheme)||14, 16, 18, 20 Jul 2021|
|Result declaration for Old and New scheme||to be announced|
CA Intermediate 2021 Admit Card
CA Intermediate admit card releases at icaiexam.icai.org. No physical copy of the admit card is sent to the candidates. To download CA Intermediate 2021 admit card, the candidates have to enter their login id and password. After downloading the admit card, the candidates have to verify all the details mentioned in it. If there is any discrepancy, then please contact the ICAI’s helpline numbers and write an email to [email protected]
ICAI CA Intermediate 2021 admit card displays the details like:
- Exam date
- Exam timings
- Address of the exam centre
- Candidate’s name
- Groups / Subjects
- Instructions for the exam
- Candidate’s photograph
- Candidate’s signature
CA Intermediate 2021 Exam Pattern
Following is the pattern of CA Intermediate examination comprising of eight papers.
- Mode: Offline
- The medium of examination: English and Hindi
- Time: Three hours
Paper 2, 4, 6, and 7 will have both MCQs and descriptive type questions.
- Type of questions: MCQ and descriptive
Following is the distribution of papers and distribution of marks in each paper.
|Papers||Total Marks||Marks distribution|
|Paper 1 – Accounting||100||100|
|Paper 2 – Corporate Laws & Other Laws|
Part I: Company Laws
Part II: Other Laws
|Paper 3 – Cost and Management Accounting||100||100|
|Paper 4 – Taxation|
Section A: Income Tax Law
Section B: Indirect Taxes
|Paper 5 – Advanced Accounting||100||100|
|Paper 6 – Auditing and Assurance||100||100|
|Paper 7 –Enterprise Information Systems & Strategic Management|
Section A: Enterprise Information Systems
Section B: Strategic Management
|Paper 8 – Financial Management & Economics for Finance|
Section A: Financial Management
Section B: Economics for Finance
CA Intermediate 2021 Syllabus
Following is the new revised syllabus for CA Intermediate 2021. Below given are some important topics covered under intermediate papers.
PAPER 1: Accounting
- Process of Formulation of Accounting Standards including Ind AS (IFRS converged standards) and IFRS’s
- Framework for preparation and presentation of financial statements (as per accounting standards)
- Application of accounting standards
- Company Accounts
- Accounting for Special Tranasactions
- Special Type of Accounting
PAPER ? 2: Corporate and Other Laws
- The Companies Act, 2013 – Section 1 to 148
- The Indian Contract Act, 1872
- The Negotiable Instruments Act, 1881
- The General Clauses Act, 1897
- Interpretation of statutes,
PAPER – 3 : Cost and Management Accounting
- Overview of Cost Management Accounting
- Ascertainment of Cost and Cost Accounting System
- Methods of costing
- Cost control and analysis
PAPER 4 : Taxation
- Residential Status and scope of total income
- Income other person’s included in assessee’s total income
- Deductions fromm gross total income
- Concept of Indirect taxes
- Goods and Service Tax (GST) Laws
PAPER 5: Advanced Accounting
- Application of accounting standards
- Special aspects of company accounts
- Reorganization and liquidation of companies
- Consolidated financial statements
PAPER 6: Auditing and Assurance
- Nature object and scope of auditing
- Audit strategy, Audit planning
- Audit Documentation
- Risk Assessment and Internal Control
- Audit Sampling
- Audit Banks
- Audit of different types of entities
PAPER 7: Enterprise Information Systems & Strategic Management
- Automated Business Processes
- Finacial and accounting systems
- Information system and its components
- Introduction to strategic management
- Strategic Management process
- Business level strategies
- Strategy implementation and control
PAPER 8: Financial Management and Economic Finance
- Introduction to financial management function
- Financing decisions
- Cost of capital
- Dividend decisions
- Management of working capitals
- Determination of national income
- Public finance
- International trade
CA Intermediate 2021 Important Books
Following are some important books for CA intemediate course preparation.
|Important books||Available at|
|CA Inter new syllabus guide||Buy here|
|CA Intermediate Group I||Buy here|
|CA Intermediate Group II||Buy here|
|Auditing and Assurance||Buy here|
|Financial Management||Buy here|
|Corporate and other laws||Buy here|
CA Intermediate 2021 Result
Result for CA Intermediate 2021, shall be published online on the official website. To check the result, candidates can log in using their registration number/PIN and roll number. Along with the result, a merit list is also prepared and published online. To check the merit list test takers are required to enter their registration number or roll number.
If a student qualifies the Intermediate exam with 70% total of all papers, he/she will be considered passed with distinction. The CA Intermediate result along with merit list comprises of details of those candidates who secured a minimum of 55% and above marks and up to the maximum of 50th Rank on all India basis.
Rank certificate/ Merit list:
A candidate who fulfills all the following criteria is issued a rank certificate, indicating the rank secured by him/her:
- He should have passed examination in one sitting;
- He should not have availed of any exemption in any paper and
- He should have secured a minimum of 55 percent marks in aggregate
- Rank certificates are issued up to 50th rank, on All-India basis.
Requirements for passing CA Intermediate 2021
- A candidate may appear in Group I or Group II level(s), separately or simultaneously or in a Unit comprising of a set of papers of Group I and / or GroupII.
- A candidate, other than a candidate who has opted for Accounting Technician level, shall ordinarily be declared to have passed the Intermediate Examination if he passes in both Group I and Group II levels.
- A candidate shall be declared to have passed in Group I level or Group II level or unit, as the case may be, if he secures at one sitting a minimum of 40 percent marks in each paper of the group/unit and a minimum of 50 percent marks in the aggregate of all the papers of that group/unit.
- A candidate who passes at one sitting, the Intermediate examination, with seventy percent of the total marks for all the papers for that examination shall be considered to have passed the examination with distinction.
CA Intermediate 2021 Eligibility Criteria
Candidates are required to fulfill/satisfy the below given eligibility criteria laid down by the conducting body. Applicants must go through the below given eligibility crteria before applying.
- You can apply for enrolment to any of the Group(s) of the Intermediate Course on passing the Foundation Examination
- An aspirant who has already passed Foundation Examination or Professional Education (Examination-I) or Common Proficiency Test (CPT) shall be eligible for enrolment to Intermediate Course subject to complying with relevant conditions.
- A candidate who has passed Common Proficiency Test and 10+2 examination conducted by an examining body constituted by law in India or an examination recognized by the central government as equivalent thereto may join for Intermediate Course with or without the option of Accounting Technician Course is also eligible to apply for IPCC course
- Those students who are graduates/Post Graduate in the Commerce stream securing aggregate a minimum of 55% of the total marks or candidates other than the commerce stream having secured in aggregate a minimum of 60% of total marks or its equivalent conducted by any recognized University are eligible to apply for CA IPCC 2021 exam.
- Furthermore, candidates who have passed the Intermediate level examination conducted by the Institute of Cost Accounts of India or by The Institute of Company Secretaries of India are exempted from qualifying Common Proficiency Test (CPT) and can register directly to Intermediate (IPC) Course
CA Intermediate 2021 Registration
Candidates have to register for Intermediate Course under both routes by filling Online Registration Form available on ICAI websitein ?Course Registration Forms?
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 marksheet 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 theInstitute 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.
Registration fee: Candidates through Foundation Route can opt for registration for Group I or Group II or both Groups of
Intermediate Course while Direct Entry Route applicants have to register for both the groups only. Payment of the fee is to be made as per the table given below.
|Group I/ II|
|Group I/ II|
|Registration Fee as |
Validity of Registration – Registration for Intermediate course is valid for 4 years from the date of initial registration / conversion. Renewal of registration can be done for further period of 4 years by paying Rs. 400/- to concerned Regional office. Students should have valid registration before applying for Intermediate Examination.
CA Intermediate 2021 Application Form
Candidates filling the online application form must ensure to fill the correct application before applying. Following are the details regarding application form.
Documents to keeo ready before filling the online application form.
- Copy of registration letter of group(s)
- Scanned copy of the Certificate of Service (wherever applicable)
- Master/Visa/Maestro Credit/Debit Card/Rupay/BHIM UPI for making an online payment,
Application form fee:
|Test Centres||Application Fee|
|For Indian Centers|
|Single Group / Unit 1 to 10 (except Unit 9) / Unit 4A to 7A||Rs. 1500|
|Both Groups / Unit 9 / Unit 8A / Unit 9A||Rs. 2700|
|For Overseas Centre(s) ? Excluding Kathmandu Centre|
|Single Group / Unit 1 to 10 (except Unit 9) / Unit 4A to 7A||US$ 325|
|Both Groups / Unit 9 / Unit 8A / Unit 9A||US$ 500|
|For Kathmandu Centre|
|Single Group / Unit 1 to 10 (except Unit 9) / Unit 4A to 7A||Rs. 2200|
|Both Groups / Unit 9 / Unit 8A / Unit 9A||Rs. 3400|
Mode of applictaion fee payment: Candidates can pay the application form fee through
- VISA or MASTER or MAESTRO Credit / Debit Card / Rupay Card / Net Banking / Bhim UPI.
Steps to apply online.
- Visit the official website.
- Provided details are to be checked for authentication.
- If the details are entered correctly candidate needs to click on” Save and Preview”.
- In case of an error click “Back to form”, edit the form
- Click on “Final Submit”
- The next step is to pay the fee, click on Make Fee Payment to pay the online application fee.
- After completion of all the above steps, download the duly filled application fee
The Institute of Chartered Accountants of India (ICAI) is the premier professional accountancy body of the country, established in July 1949 under the Chartered Accountants Act, 1949, enacted by the Parliament to regulate the profession of Chartered Accountancy in India. The Institute has its headquarters in New Delhi. Besides, it has five Regional Councils located in Mumbai, Chennai, Kolkata, Kanpur, and New Delhi and 152 branches scattered all over the country. It holds qualifying examinations for its registered students and rewards membership to victorious candidates and certificates of practice to members planning to practice the profession.
- Click here to Check CA IPCC May – June 2021 Guidance – Old.
- Click here to Check CA IPCC May – June 2021 Guidance – New.
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