CA Intermediate Course 2026 – Complete Guide (ICAI New Scheme 2023)

INTRODUCTION

CA Intermediate Course 2026 – Complete Guide

The CA Intermediate course is the second level of the Chartered Accountancy (CA) program conducted by the Institute of Chartered Accountants of India (ICAI). It is a crucial academic and professional stage in the CA journey, designed to build strong technical expertise in accounting, taxation, auditing, cost management, financial management, and corporate laws.

Under the ICAI New Scheme of Education and Training 2023, the CA Intermediate course structure has been modernized to enhance conceptual clarity, practical exposure, interdisciplinary understanding, and case-study based assessment.

ABOUT ICAI AND THE CA NEW SCHEME 2023

The Institute of Chartered Accountants of India (ICAI) was established under the Chartered Accountants Act, 1949 and functions under the Ministry of Corporate Affairs, Government of India.

The ICAI New Scheme 2023 aims to:

Reduce the overall duration of the CA course
Conduct examinations three times a year
Introduce Self-Paced Online Modules (SPOM)
Increase case-study and scenario-based assessment
Reduce articleship duration from three years to two years

ELIGIBILITY FOR CA INTERMEDIATE 2026

1. Foundation Route: Students who have passed the CA Foundation examination.

2. Direct Entry Route:

Commerce Graduates/Postgraduates with at least 55% marks
Other Graduates/Postgraduates with at least 60% marks
Candidates who passed ICSI or ICMAI Intermediate

REGISTRATION PROCESS

Registration is completed through the ICAI Self Service Portal. Upload marksheet, photograph, signature, and identity proof.

Fee: Rs. 18,000 (both groups). Valid for five years.

Study Period: Minimum eight months before appearing for examination.

CA INTERMEDIATE SUBJECTS AND SYLLABUS

Group I:

1. Advanced Accounting – Accounting standards, partnership, company accounts, amalgamation, branch accounts.
2. Corporate and Other Laws – Companies Act, corporate governance, LLP Act.
3. Taxation – Income Tax (Direct Tax) and GST (Indirect Tax).

Group II:

4. Cost and Management Accounting – Cost concepts, marginal costing, standard costing, budgeting.
5. Auditing and Ethics – Auditing standards, internal controls, professional ethics.
6. Financial Management and Strategic Management – Capital budgeting, cost of capital, leverage, working capital, corporate strategies.

EXAMINATION PATTERN

Each paper: 100 marks. 30% MCQs (case-scenario based) + 70% descriptive. No negative marking.

Passing Criteria: 40% per paper, 50% aggregate per group. Exemption at 60%+ if group failed.

Exams: Three times a year under New Scheme.

CA INTERMEDIATE FEES STRUCTURE (2026)

Registration Fee (Both Groups): Rs. 18,000
Examination Fee: Rs. 1,500 to Rs. 2,700
Total ICAI Cost: Rs. 20,000 to Rs. 22,000 (excluding coaching)

ICITSS REQUIREMENT

Before commencing articleship, complete ICITSS: Orientation Course + Information Technology Training.

ARTICLESHIP AFTER CA INTERMEDIATE

Two-year practical training after passing both groups + ICITSS. Exposure in Statutory Audit, Internal Audit, Taxation, Accounting, Corporate Advisory.

PREPARATION STRATEGY

1. Build strong conceptual base
2. Regular practice for numerical subjects
3. Continuous law subject revision
4. Solve ICAI Study Material and RTPs
5. Mock tests and time management

SALARY POTENTIAL AFTER CA

Freshers: Rs. 7–12 LPA
3–5 years: Rs. 12–25 LPA
10+ years: Rs. 30 LPA+
CFO: Rs. 1 Crore+

CAREER SCOPE AFTER CA INTERMEDIATE

Roles: Accounts Executive, Audit Assistant, Tax Assistant, Finance Executive, Junior Analyst. Students earn stipend during articleship.

START YOUR CA INTERMEDIATE JOURNEY

The CA Intermediate course under the ICAI New Scheme 2023 is a comprehensive and technically intensive stage of the Chartered Accountancy program. It equips students with advanced knowledge in accounting, taxation, auditing, cost management, and finance.

With structured preparation, disciplined study habits, and continuous revision, students can successfully clear CA Intermediate and move ahead toward articleship and CA Final qualification.

Full Name

Email Address

Phone Number

Course Interested In

Preferred Mode

Current Location

Additional Message

Testimonial

What Our Learners Say

"Stride Edutech helped me pass ACCA on my first attempt! The online classes were clear, flexible, and well-structured. Their support system is top-notch for international students like me."

Sophie Müller Germany

"I joined Stride Edutech for CA and IFRS training. The faculty explained concepts in simple terms, and the test series helped me a lot. Highly recommend them for anyone in India!"

Rahul Mehta India

"I took the IFRS course from Dubai through their online batch. It matched my working schedule perfectly. I now feel confident handling international financial reporting at my job."

Mansoor Ali UAE

"Stride Edutech has been my learning partner since college. I completed CMA and now pursuing ACCA. Their mentorship and doubt-clearing sessions are game-changers!"

Ayesha Khan India

"Thanks to Stride Edutech’s ACCA program, I secured a job at a Big 4 firm in Abu Dhabi. Their training style, mock exams, and real-life examples made all the difference."

Mohammed Rizwan UAE