Exam Pattern
CA Intermediate Exam Pattern
ICAI CA Intermediate (New Scheme) 2026: Objective Components
The CA Intermediate exam pattern below is checked stage by stage, so one stage cannot inherit another stage's scoring rules.
Objective Components
Official 2026 pattern| Questions | 90 |
| Total marks | 180 |
| Duration | 324 minutes |
| Negative marking | 0 per wrong answer |
| Sections | Advanced Accounting, Corporate and Other Laws, Taxation, Cost and Management Accounting, Auditing and Ethics, Financial Management and Strategic Management |
| Test | Qs | Marks |
|---|---|---|
| Advanced Accounting | 15 | 30 |
| Corporate and Other Laws | 15 | 30 |
| Taxation | 15 | 30 |
| Cost and Management Accounting | 15 | 30 |
| Auditing and Ethics | 15 | 30 |
| Financial Management and Strategic Management | 15 | 30 |
Timing: Each paper's objective block runs on its own 54-minute practice timer here; there is no combined sitting, because ICAI sets these papers separately..
These figures are TakeMockTest's coverage across 6 separately sat papers, not an official combined paper, and no candidate sits 90 questions in one session. The Institute of Chartered Accountants of India sets each paper on its own: Section A of every paper is 15 compulsory multiple-choice questions worth 2 marks each, 30 marks in all with no negative marking and four options per question, inside that paper's own 180-minute, 100-mark window where the remaining 70 marks are descriptive. This site builds only those objective blocks; the descriptive 70 marks are not reproduced. The 90-question and 180-mark totals above are simply 6 of those blocks added together, and the 324-minute total is 6 times the 54-minute practice allowance described on each test, which is 30 per cent of the official 180 minutes and not an ICAI sectional time limit. For taxation, company law and other amendment-sensitive material, questions follow the provisions ICAI states as applicable to the relevant 2026 attempt.
Official source · checked 9 September 2026The CA Intermediate Objective Components exam pattern is 90 questions carrying 180 marks, to be answered in 324 minutes. That works out to about 216 seconds per question on average, before any time spent reading instructions or revisiting marked answers. The 6 sections are Advanced Accounting, Corporate and Other Laws, Taxation, Cost and Management Accounting, Auditing and Ethics and Financial Management and Strategic Management. All sections share one composite timer, so you are free to move between them and spend your time where it earns most.
CA Intermediate Objective Components marking scheme
- Each correct answer is worth 2 marks.
- There is no negative marking, so leaving a question blank can only cost you: an unattempted question and a wrong one score the same zero. Attempt everything.
- Worked example: attempt 72 of the 90 questions and get 54 right and 18 wrong, and you score 108 out of 180.
Practising against the same clock is the point of a mock test: at 216 seconds a question, the difference between a good score and an average one is usually pacing rather than knowledge. Attempt a free CA Intermediate mock test to see where your time actually goes.
CA Intermediate exam pattern: frequently asked questions
Is there negative marking in CA Intermediate?
CA Intermediate has no negative marking. An unattempted question always scores zero, so the choice is only ever between guessing and leaving it blank.
How many questions are there in CA Intermediate?
CA Intermediate has 90 questions. That leaves about 216 seconds per question in CA Intermediate.
What are the total marks in CA Intermediate?
CA Intermediate is out of 180 marks.
How long is the CA Intermediate exam?
CA Intermediate runs for 324 minutes.
Does CA Intermediate have a sectional time limit?
No. Every section shares one composite timer, so you can move between sections freely and give the slower ones more of your time.