Introduction
The CA Intermediate level is a critical stage where students are tested on their ability to apply knowledge in practical scenarios, combining both theoretical understanding and practical application. The Institute of Chartered Accountants of India (ICAI) has introduced several updates and changes in the exam pattern for the September 2024 session, reflecting the evolving needs of the profession and ensuring that candidates are well-equipped with the necessary skills and knowledge.
The CA Intermediate exam is known for its rigorous standards and comprehensive syllabus, covering a wide range of subjects that are essential for a successful career in accounting and finance. Whether you are a direct entry student or progressing from the CA Foundation level, understanding the exam pattern, marking scheme, and preparation strategies is crucial for your success.
In this detailed guide, we will explore the CA Intermediate exam pattern for September 2024, including the number of papers, types of questions, duration, marking scheme, and passing criteria. We will also provide valuable tips and resources to help you prepare effectively and maximize your chances of success. At Vsmart Academy, we are committed to supporting you every step of the way, ensuring that you have all the information and tools you need to excel in your exams.
ICAI CA Intermediate Exam Pattern September 2024
The CA Intermediate Exam Pattern for September 2024 has been designed to test both objective and subjective knowledge of students. Here are the key highlights:
- Total Papers: 6
- Groups: 2 (Group I and Group II)
- Exam Mode: Offline (Pen and paper-based)
- Question Types: Objective and Subjective
- Duration: 3 hours per paper
- Marks: 100 marks per paper, totaling 600 marks
- Medium: English and Hindi
- Negative Marking: None
Exam Dates
| Group | Exam Dates |
| Group I | September 12, 14, and 17, 2024 |
| Group II | September 19, 21, and 23, 2024 |
CA Intermediate Marking Pattern September 2024
Understanding the marking pattern is crucial for effective preparation. Here’s a breakdown of the comprehension and application weightage for each paper:
| Paper | Comprehension and Knowledge | Application |
| Paper 1: Accounting | 5%-15% | 85%-95% |
| Paper 2 Part 1: Corporate Laws | 40%-55% | 45%-60% |
| Paper 2 Part 2: Other Laws | 35%-55% | 45%-65% |
| Paper 3: Cost and Management Accounting | 20%-30% | 70%-80% |
| Paper 4A: Taxation- Income Tax Law | 5%-20% | 80%-95% |
| Paper 4B: Taxation- Indirect Tax Laws | 20%-45% | 55%-80% |
| Paper 5: Advanced Accounting | 30%-55% | 45%-70% |
| Paper 6: Auditing and Assurance | 5%-15% | 85%-95% |
| Paper 7A: Enterprise Information System | 30%-55% | 45%-70% |
| Paper 7B: Strategic Management | 50%-70% | 30%-50% |
| Paper 8A: Financial Management | 20%-30% | 70%-80% |
| Paper 8B: Economics for Finance | 60%-80% | 20%-40% |
CA Intermediate Marking Scheme
Group I
| Paper | Marks |
| Paper 1: Accounting | 100 |
| Paper 2: Corporate and Other Law | 100 |
| Paper 3: Cost and Management Accounting | 100 |
Group II
| Paper | Marks |
| Paper 4: Taxation | 100 |
| Paper 5: Advanced Accounting | 100 |
| Paper 6: Auditing and Assurance | 100 |
| Paper 7: Enterprise Information System & Strategic Management | 100 |
| Paper 8: Financial Management & Economics for Finance | 100 |
Passing Marks for CA Intermediate Exams
To pass the CA Intermediate exams, students must meet the following criteria:
- Minimum Marks per Paper: 40%
- Aggregate Marks per Group: 50% (200 out of 400 marks per group)
If a student passes one group but not the other, they only need to retake the failed group.
Direct Entry Candidates-Training Sessions
For candidates entering through the direct entry route, the following training sessions are mandatory:
- Practical Training: Complete six months of practical training before appearing for exams.
- Integrated Course: Finish a four-week integrated course on soft skills and information technology before starting articleship.
- Articleship Registration: Register for a three-year practical training period.
Syllabus for CA Intermediate September 2024
The CA Intermediate syllabus has been updated for the 2024 exams. Students can download the latest syllabus from the ICAI or Vsmart Academy website. Reviewing the syllabus thoroughly will help in planning your study schedule effectively.
| Group | Paper | Topics Covered |
| Group I | Paper 1: Accounting | – Accounting Standards
– Financial Statements – Special Transactions Company Accounts |
| Paper 2: Corporate and Other Laws | – Companies Act
– Corporate Law Governance – General Clauses Act – Interpretation of Statutes |
|
| Paper 3: Cost and Management Accounting | – Costing Methods
– Costing Techniques – Budgeting and Control – Cost Management |
|
| Group II | Paper 4: Taxation | Part A: Income Tax Law
– Basics of Income Tax – Heads of Income – Deductions and Exemptions – Tax Management and Administration Part B: Indirect Tax Laws – GST Basics – Supply of Goods and Services – Input Tax Credit – Tax Procedures and Compliance |
| Paper 5: Advanced Accounting | – Advanced Accounting Standards
– Consolidated Financial Statements – Banking and Insurance Accounts – Government Accounting |
|
| Paper 6: Auditing and Assurance | – Auditing Standards
– Audit Planning – Internal Control – Audit Reports |
|
| Paper 7: Enterprise Information System & Strategic Management | Part A: Enterprise Information System
– Information Systems – Control and Audit of Information Systems – Business Processes Part B: Strategic Management – Strategic Management Process – Business Policy and Strategy – Strategic Analysis and Implementation |
|
| Paper 8: Financial Management & Economics for Finance | Part A: Financial Management
– Financial Analysis and Planning – Cost of Capital – Financing Decisions – Working Capital Management Part B: Economics for Finance – Microeconomics – Macroeconomics – Public Finance – International Trade |
Study Material for CA Intermediate September 2024
ICAI provides comprehensive study materials that include mock test papers, revision test papers, and sample questions. Practicing with these materials will help you understand the exam pattern and improve your accuracy and time management.
Preparation Tips for September 2024 CA Intermediate Exam
Here are some essential tips to prepare effectively:
- Refer to ICAI’s Study Material: Ensure thorough understanding and practice.
- Solve Question Banks: Use question banks for varied practice.
- Mock Tests: Regularly take mock tests to familiarize with the exam structure.
- Focus on Practical Parts: Emphasize the practical parts of the syllabus.
- Time Management: Develop good time management skills to complete the paper efficiently.
Frequently Asked Questions (FAQ)
Q: Is there any negative marking in the CA Intermediate exams?
A: No, there is no negative marking in the CA Intermediate exams.
Q: Are CA Inter exams easy to clear?
A: The CA Intermediate exams are considered challenging, and students must prepare thoroughly to clear them on the first attempt.
Q: In CA Intermediate, do we have any stepwise marking?
A: Currently, ICAI does not specify a stepwise marking scheme, and it depends on the examiner’s discretion.
Q: What is the minimum study period for CA Intermediate Exam?
A: The minimum study period as per ICAI is 8 months.
By following these guidelines and utilizing the provided resources, you can effectively prepare for the CA Intermediate exams and increase your chances of success. Good luck with your studies from Vsmart Academy!