The CA Intermediate Group 2 is an essential step for aspirants to become a Chartered Accountant. This group includes four challenging papers that test the candidate’s expertise in accounting, auditing, financial management, and strategic management concepts. At Vsmart Academy, we provide expert coaching to help students prepare effectively for this exam. Below, we’ve covered the eligibility criteria, registration process, syllabus, exam pattern, and passing criteria to help you understand everything about CA Inter Group 2.
Eligibility Criteria for CA Intermediate Group 2
Candidates must fulfill at least one of the following eligibility requirements to register for CA Intermediate Group 2:
- Passed the Foundation Exam or CPT (Common Proficiency Test).
- Commerce Graduates or Postgraduates with a minimum score of 55%.
- Graduates or Postgraduates from Other Streams with at least 60% marks.
When and How to Apply for CA Inter Group 2?
Students must register with ICAI to appear for the CA Intermediate Group 2 exam. The application process is simple and must be completed online on the ICAI website.
Steps to Register for CA Inter Group 2:
- Visit the ICAI website: www.icai.org.
- Create an account and log in with the credentials provided.
- Upload the required documents (e.g., educational certificates).
- Pay the applicable registration fee.
Registration Fee:
- Both Groups: ₹15,000
- Single Group (Group 2): ₹11,000
Important Dates for Registration
Students must register well before the exam date to appear for the CA Intermediate exams. Below are the last dates for registration:
CA Intermediate January 2025 (Group 2):
- Registration Period:
Regular: November 10, 2024 – November 23, 2024
Late Registration (with a fee): November 24, 2024 – November 26, 2024
- Form Correction Window:
November 27, 2024 – November 29, 2024
- The CA Inter Group 2 January 2025 exam dates are as follows:
Group 2 Paper I: January 17, 2025
Group 2 Paper II: January 19, 2025
Group 2 Paper III: January 21, 2025
CA Inter Group 2 Subjects and Syllabus
The CA Intermediate Group 2 syllabus includes 4 papers, each covering critical concepts in accounting, auditing, finance, and management. Here’s a detailed overview:
Paper 5: Advanced Accounting (100 Marks)
- Application of Accounting Standards
- Special Aspects of Company Accounts
- Reorganization and Liquidation of Companies
- Banking and Non-Banking Financial Companies
- Consolidated Financial Statements
- Dissolution of Partnership Firms
- Limited Liability Partnership (LLP)
Paper 6: Auditing and Assurance (100 Marks)
- Nature, Objective, and Scope of Audit
- Audit Strategy, Planning, and Programme
- Audit Documentation and Audit Evidence
- Risk Assessment and Internal Control
- Auditor’s Responsibilities Regarding Fraud
- Audit in an Automated Environment
- Company Audit, Audit of Banks, and Other Entities
Paper 7: Enterprise Information Systems & Strategic Management (100 Marks)
Part A: Enterprise Information Systems (50 Marks)
- Automated Business Processes
- Financial and Accounting Systems
- E-commerce, M-commerce, and Emerging Technologies
- Core Banking Systems
Part B: Strategic Management (50 Marks)
- Introduction to Strategic Management
- Corporate and Business Level Strategies
- Strategy Implementation and Control
- Leadership and Strategic Planning
Paper 8: Financial Management & Economics for Finance (100 Marks)
Part A: Financial Management (60 Marks)
- Financial Analysis and Management
- Financing and Dividend Decisions
- Capital Investment
- Working Capital Management
Part B: Economics for Finance (40 Marks)
- Determination of National Income
- Public Finance and Money Markets
- International Trade
Exam Pattern for CA Intermediate Group 2
| Exam Mode | Offline, center-based |
| Question Type | 30% MCQ, 70% Subjective |
| Duration | 3 hours per paper |
| Language | Hindi or English |
| Passing Marks | 40% per paper, 50% aggregate |
- Total Marks: 100 per paper.
- Negative Marking: No negative marking.
- Groups: Candidates can appear for Group 2 alone or together with Group 1.
Passing Criteria for CA Intermediate Group 2
To successfully pass CA Intermediate Group 2, candidates must:
- Score at least 40% marks in each paper.
- Obtain 50% aggregate across all four papers in Group 2.
Upon passing both Group 1 and Group 2, candidates can proceed to register for the CA Final course.
Join Vsmart Academy for Expert CA Inter Group 2 Classes
At Vsmart Academy, we offer comprehensive coaching for CA Intermediate Group 2, with the following benefits:
- Experienced faculty with real-world expertise.
- Structured study material tailored to the ICAI syllabus.
- Regular mock tests to assess your preparation.
- Doubt-solving sessions to ensure concept clarity.
- Online and offline classes to suit your schedule.
Join Vsmart Academy today and give yourself the best chance of success in the CA Intermediate exams! For more information about our courses, contact us or visit our website.
Prepare smart with Vsmart Academy and achieve your dream of becoming a Chartered Accountant!