CA Intermediate Exam Date 2026: May & September Schedule, Eligibility, Syllabus

The CA Intermediate Exam Date 2026 has been confirmed by ICAI for both upcoming sessions. The May 2026 session was conducted between May 5–15, 2026, and the September 2026 session is scheduled for September 1–12, 2026 across multiple exam centres in India and overseas.

For September 2026, registration begins on 6 July 2026; the regular deadline is 19 July 2026, with a late-fee window (₹600 / US$10) until 22 July 2026. ICAI will provide a correction window from 23–25 July 2026 for changes to exam city or medium.

CA Intermediate Exam Date 2026: Key Highlights

The table below highlights the important details and key aspects of the CA Intermediate Exam 2026, providing a quick overview for aspiring candidates.

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CA Intermediate Exam Date 2026 — Confirmed Schedule (per ICAI)

The Institute of Chartered Accountants of India (ICAI) has officially released the schedules for both the May 2026 session (completed) and the upcoming September 2026 session.

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Understanding the CA Intermediate Exam 2026

The CA Intermediate exam is a critical stage in the Chartered Accountancy journey. It is designed to assess the knowledge and skills of candidates registered at the CA Intermediate level. This exam covers all subjects included in the CA Intermediate syllabus, and candidates must secure at least 40% marks in each paper to become eligible for the final CA level. Regulated by the Institute of Chartered Accountants of India (ICAI), the CA Intermediate represents the second step in the professional CA qualification process.

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Eligibility Criteria for CA Intermediate Exam Date 2026

Before you register for the CA Intermediate exam, it's important to understand who qualifies. Here's an overview:

• Foundation Pass Candidates: Candidates who have cleared the CA Foundation exam or any equivalent are eligible to register for the CA Intermediate course.
• Candidates from the Previous Syllabus or Related Courses: Aspirants registered under the earlier CA Intermediate syllabus (Schedule B, paragraph 2 or 2A), Professional Education (Course-II), Professional Competence Course, or those converted from the Intermediate (IPC) Course or Accounting Technician Course (ATC) can also enrol.
• Graduates and Postgraduates: Individuals who have completed graduation or post-graduation in any stream from a recognised Indian university with the required marks are eligible to apply directly via the Direct Entry route.

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How to Apply For the ICAI CA Intermediate Exam 2026

The ICAI CA Intermediate exam process involves several key steps:

1. Online Registration: Candidates must register online within the specified dates on the official ICAI portal.
2. Study Duration: After registration, aspirants have a designated study period to prepare for the exam.
3. Admit Card Download: ICAI typically releases admit cards about 15 days before the exam.
4. Appearing for the Exam: Candidates can choose to take Group I and Group II either separately or together.
5. Result Declaration: ICAI announces the results for both groups on its official platform.

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CA Intermediate Exam 2026 Syllabus (New Scheme)

Under the New Scheme of Education and Training (effective July 2023), the Intermediate level comprises 6 papers, divided equally into two groups, focusing on both technical proficiency and ethical standards.

CA Intermediate Syllabus Group I

• Paper 1: Advanced Accounting — Accounting Standards, Framework, Applicability, Presentation & Disclosure Standards, Assets/Liabilities-Based Standards, Revenue-Based Standards, Consolidated FS, Financial Statements of Companies, Buyback, Amalgamation, Reconstruction, Branch Accounting.
• Paper 2: Corporate & Other Laws — Part I: Company Law and LLP Law (Incorporation, Prospectus, Share Capital, Deposits, Charges, Management, Dividend, Accounts, Audit, Foreign Companies, LLP Act 2008). Part II: General Clauses Act, Interpretation of Statutes, FEMA 1999.
• Paper 3: Taxation — Section A: Income Tax Law (Basic Concepts, Residence, Heads of Income, Total Income, Set-Off & Carry Forward, Deductions, TDS/TCS, Return Filing, Tax Liability Computation). Section B: Goods and Services Tax (GST Introduction, Supply, Charge, Place/Time/Value of Supply, ITC, Registration, Tax Invoice, E-Way Bill, Payment, TDS/TCS, Returns).

CA Intermediate Syllabus Group II

• Paper 4: Cost and Management Accounting — Introduction, Material Cost, Employee Cost, Overheads, Activity-Based Costing, Cost Sheet, Cost Accounting Systems, Unit/Batch/Job/Process/Joint Products/Service Costing, Standard Costing, Marginal Costing, Budgets.
• Paper 5: Auditing & Ethics — Nature & Objective of Audit, Audit Strategy & Planning, Risk Assessment, Audit Evidence, Audit of Items, Documentation, Completion & Review, Audit Report, Audit of Different Entity Types, Audit of Banks, Ethics & Engagement Terms.
• Paper 6: Financial Management and Strategic Management — Section A FM: Scope & Objectives, Financing Types, Ratio Analysis, Cost of Capital, Capital Structure, Leverages, Investment & Dividend Decisions, Working Capital Management. Section B SM: Introduction, External/Internal Strategic Analysis, Strategic Choices, Implementation & Evaluation.

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CA Intermediate Exam Fees 2026

The CA Intermediate Exam Fees for 2026 vary based on the number of groups a candidate opts for and their geographical location.

With the May 2026 session complete and the September 2026 session approaching, CA Intermediate aspirants must stay updated and plan their preparation strategically. Understanding the eligibility criteria, exam process, and updated syllabus under the New Scheme will help you stay on track. Keep an eye on the official ICAI website (icai.org) for any further updates.

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