Know the CA Intermediate New Scheme 2026, including 6 papers, 30% MCQs in all papers, exam pattern, passing criteria, SPOM and preparation options at Darsh CA Classes.
If you are planning to appear for CA Intermediate in September 2026, January 2027, May 2027 or later, you need to understand the current ICAI New Scheme before starting your preparation.
Under the New Scheme, CA Intermediate has 6 papers divided into 2 groups. Each paper carries 100 marks, and importantly, all six papers have 30% case-scenario/case-study-based MCQs and 70% descriptive questions. So, the MCQ pattern is not limited to theory subjects. It applies to all six Intermediate papers. ICAI has also confirmed that there is no negative marking in the Intermediate MCQ section.
For students looking for structured preparation in Greater Noida, Darsh CA Classes offers CA coaching through offline, live streaming and recorded classes, helping students choose a learning mode that suits their preparation style.
CA Intermediate New Scheme 2026 at a Glance
| Particular | Current New Scheme |
|---|---|
| Total Papers | 6 |
| Groups | 2 |
| Papers in Each Group | 3 |
| Marks per Paper | 100 |
| MCQs | 30% |
| Descriptive Questions | 70% |
| Negative Marking | No |
| Exam Attempts | January, May & September |
| Practical Training | 2 Years |
| SPOM | 4 Sets |
The six papers currently prescribed by ICAI are also reflected in its latest Intermediate course information and examination papers.
What Is the CA Intermediate New Scheme?
The CA Intermediate New Scheme is the revised structure introduced by the Institute of Chartered Accountants of India (ICAI).
The biggest change is that Intermediate now has 6 papers instead of 8. The New Scheme also introduced more application-oriented assessment through case-scenario and case-study-based MCQs.
Students therefore need to prepare for both descriptive answers and objective questions.
The New Scheme was implemented from July 1, 2023, and the first Intermediate examination under the new structure was held in May 2024.
What Are the 6 Papers in CA Intermediate?
CA Intermediate is divided into two groups.
Group I
Paper 1 – Advanced Accounting
This subject requires conceptual understanding as well as regular numerical practice.
Paper 2 – Corporate and Other Laws
Students need to understand legal provisions and learn how to present answers properly in the examination.
Paper 3 – Taxation
Taxation has two sections:
- Income-tax Law
- Goods and Services Tax (GST)
Both sections should be prepared properly according to the syllabus and amendments applicable to your examination attempt. ICAI currently provides attempt-specific study material and applicability information.
Group II
Paper 4 – Cost and Management Accounting
This is a practical subject where regular question-solving is very important.
Paper 5 – Auditing and Ethics
This paper focuses on auditing concepts, procedures and professional ethics. Understanding the concepts and practising answer writing are both important.
Paper 6 – Financial Management and Strategic Management
Paper 6 contains:
- Financial Management
- Strategic Management
Financial Management requires numerical practice, while Strategic Management requires conceptual understanding and application.
Is CA Intermediate 30% MCQ for All Papers?
Yes. This is an important point that every student should know.
Under the current New Scheme, all six CA Intermediate papers have 30% case-scenario/case-study-based MCQs and 70% descriptive questions.
This applies to:
- Advanced Accounting
- Corporate and Other Laws
- Taxation
- Cost and Management Accounting
- Auditing and Ethics
- Financial Management and Strategic Management
So, students should not prepare practical subjects as if they contain only numerical questions, or theory subjects as if they contain only descriptive questions.
ICAI’s FAQ clearly confirms the 30% MCQ and 70% descriptive pattern for all six Intermediate papers.
Is There Negative Marking?
No.
There is no negative marking for the MCQ portion of CA Intermediate.
This makes MCQ practice even more important. Students should understand the concepts behind the questions instead of simply memorising answers.
What Is the Passing Criteria?
To pass a group, students generally need:
- At least 40% marks in every individual paper, and
- At least 50% aggregate marks in that group.
Students can appear for one group or both groups according to their preparation strategy.
A student does not have to clear both groups in the same attempt.
What Is SPOM in CA Intermediate?
SPOM means Self-Paced Online Modules.
It is an important part of the New Scheme and consists of four sets:
- Set A – Corporate and Economic Laws
- Set B – Strategic Cost & Performance Management
- Set C – Elective
- Set D – Elective
Set A and Set B are compulsory, while students select the prescribed elective options for Set C and Set D.
Students should not ignore SPOM simply because it is separate from the six written Intermediate papers. Qualification in all four SPOMs is part of the requirements for appearing in CA Final, along with other applicable ICAI requirements.
How Often Is CA Intermediate Conducted?
CA Intermediate examinations are currently conducted three times a year:
- January
- May
- September
This gives students more opportunities to plan their attempts and avoid waiting for an entire year for another examination opportunity.
Students should always check the latest ICAI announcement for exact examination dates, registration deadlines and applicable syllabus or amendment information.
How Should You Prepare for the New Scheme?
The new pattern requires a balanced preparation strategy.
Focus on Concepts
Do not depend completely on memorisation. Understand the concept first and then practise questions.
Practise MCQs Regularly
Since 30% of every Intermediate paper consists of MCQs, students should include case-scenario and case-study questions in their regular preparation.
Practise Numerical Subjects
Advanced Accounting, Cost and Management Accounting and Financial Management need consistent numerical practice.
Give Proper Time to Taxation
Prepare both Income-tax and GST systematically and follow the amendments applicable to your attempt.
Use ICAI Material
Your preparation should be based on the latest ICAI study material, RTPs, mock tests and applicable amendments.
Why Choose Darsh CA Classes for CA Intermediate?
Choosing the right coaching institute can make a major difference in CA Intermediate preparation.
Darsh CA Classes in Greater Noida focuses on helping students understand difficult CA concepts in a simple and structured way.
The institute provides CA Intermediate coaching for all six papers and offers three learning options:
1. Offline / Face-to-Face Classes
Students who learn better in a classroom environment can attend face-to-face classes at Darsh CA Classes in Greater Noida.
Classroom learning provides a more interactive environment where students can directly communicate with faculty and ask questions during their preparation.
2. Live Streaming Classes
Students who cannot attend the classroom regularly can choose live streaming classes.
This provides the convenience of studying from home while still following a structured class schedule and getting the benefit of live teaching and doubt support.
3. Recorded Classes
Recorded lectures are useful for students who want flexibility.
Students can watch lectures according to their own schedule, revise difficult concepts and revisit important topics whenever required.
Darsh CA Classes’ website currently highlights all three learning modes — Face to Face, Live Streaming and Recorded.
Why Darsh CA Classes Can Be a Good Choice for Your CA Journey
At Darsh CA Classes, the focus is not simply on completing lectures. The aim is to help students develop:
- Strong conceptual clarity
- Regular practice habits
- Better understanding of difficult topics
- Exam-oriented preparation
- MCQ practice
- Numerical problem-solving skills
- Consistent revision
- Flexible learning through different teaching modes
For students in and around Greater Noida, having offline, live and recorded options can make CA preparation more convenient.
Darsh CA Classes is located at KB Complex, Alpha 2, Greater Noida, and the institute’s website lists its contact number, email and operating hours for student enquiries.
Follow Darsh CA Classes on Social Media
Students can also follow Darsh CA Classes for CA updates, ICAI announcements, exam-related information, preparation tips and educational content:
- 📺 YouTube: Darsh CA Classes YouTube
- 📸 Instagram: Darsh CA Classes Instagram
- 💼 LinkedIn: Darsh CA Classes LinkedIn
- 📘 Facebook: Darsh CA Classes Facebook
- 🐦 X / Twitter: Darsh CA Classes on X
Darsh CA Classes’ LinkedIn profile describes the institute as an education-focused coaching organisation based in Greater Noida, while its YouTube channel provides CA-related educational and ICAI update content.
Frequently Asked Questions
How many papers are there in CA Intermediate?
There are 6 papers, divided into two groups of three papers each.
Are all CA Intermediate papers 30% MCQ?
Yes. All six Intermediate papers have 30% case-scenario/case-study-based MCQs and 70% descriptive questions.
Is there negative marking in CA Intermediate MCQs?
No. There is no negative marking in the Intermediate MCQ section.
How many times is CA Intermediate conducted every year?
The examination is currently conducted three times a year — January, May and September.
What are the four SPOM sets?
SPOM consists of Set A, Set B, Set C and Set D. Set A and B are compulsory, while C and D involve elective choices.
Can I prepare for CA Intermediate through recorded classes?
Yes. Recorded classes can provide flexibility for students who want to study and revise according to their own schedule. Darsh CA Classes provides offline, live streaming and recorded learning options.
Final Thoughts
The CA Intermediate New Scheme has made the course structure different from the old eight-paper system. Students now have six papers, two groups and a 70% descriptive + 30% MCQ pattern across all six papers.
Success requires more than simply watching lectures. Students need conceptual clarity, regular practice, MCQ preparation, revision and proper exam strategy.
If you are looking for CA Intermediate coaching in Greater Noida, Darsh CA Classes provides all six-paper coaching through offline, live streaming and recorded classes, giving students the flexibility to choose the learning format that works best for them.
For admissions, batch details and course information, visit the official Darsh CA Classes website:
Contact: +91-7428118333
Email: connect@darshcaclasses.com
Location: KB Complex, Alpha 2, Greater Noida
