Intermediate Guideline Notes PDF
Intermediate Guideline Notes PDF
Intermediate Guideline Notes PDF
c) Candidates are required to have valid course registration. In case of lapsed course registration,
please make sure to revalidate/convert on SSP.
Revalidation: The registration to the Intermediate is valid for a period of 4 years and the student is
required to revalidate the same from the Self Service Portal on expiry of the said period by paying INR
400. To Revalidate, use your login credentials of SSP and Go to Student functions --> Apply For
Revalidation Revalidate Your Current Course.
f) Intermediate Candidates are required to ensure that they are registered for the group(s) they
intend to appear. You may check your group wise registration details under you SSP login.
g) Intermediate Candidates whose Registration Mode/Intermediate Flag ( i.e. route through which you
have registered for Intermediate course like CPT/Foundation/Graduation/Post Graduation/ The
Institute Of Company Secretary Of India/Intermediate Examination Of The Institute Of Cost
Accountants Of India etc) is not appearing or wrongly appearing on their Student function dashboard
are required to raise a ticket in SSP for updation so that it is resolved before commencement of
examination forms. Kindly note that for Intermediate Candidates updation of Intermediate
Flag/Registration Mode is mandatory requirement in SSP.
h) The list of Cities where the exam will be conducted for May, 2023 provided sufficient number of candidates
offer themselves to appear from each of the cities is given at https://resource.cdn.icai.org/72667exam58582-
3.pdf. Kindly ensure that you pick the correct city and correct city code is displayed in the exam form.
i)The valid exemption will be auto displayed in the exam form filling area in SSP. However, you can give
details of exemption that you feel are not covered. You may write to inter.exemption@icai.in, in case of any
doubt.
j) For any other correction required please raise a ticket in SSP for necessary status/flags updation or send
mail to intermediate_examhelpline@icai.in.
10. Candidates with permanent disability are advised to refer to Paragraph 8 carefully.
11. Those who have passed one of the Groups but not both the groups of the erstwhile Intermediate
examination held under the syllabus prescribed in Paragraph 2A of Schedule B of CA Regulations
1988 ( i.e. erstwhile Intermediate exam held in November 1994 and thereafter), or PE II or PCE or
IPCE or first group of Intermediate(IPC) are eligible to appear under the Unit Scheme of
Intermediate Examination, upon conversion to the Intermediate course.
Those who have passed one of the Groups but not both the groups of the erstwhile Intermediate
examination held under the syllabus prescribed in Paragraph 2 of Schedule B of CA Regulations
1988 ( i.e. erstwhile Intermediate exam held prior to November 1994), are not eligible to appear
under the Unit Scheme of Intermediate Examination. Such candidates are required to convert to the
Intermediate course and appear in both the Groups of Intermediate examination, either separately
or together, in the normal course, if they want to pursue the course.
Last Date
For
Submission With Late fees of Rs.600/-
Without Late fees
of Online (US Dollar $10)
Application
13. Late Fee is applicable from 25th February, 2023 to 3rd March, 2023.
14.Admit Cards will be hosted on https://eservices.icai.org and Results will be hosted on
https://icai.nic.in
1) The next Intermediate Examination / Accounting Technician Examination (ATE) under the
syllabus as specified by the Council in accordance with Regulation 28G (4) of the Chartered
Accountants Regulations, 1988 as amended vide the Chartered Accountants (Amendment)
Regulations, 2017 (as published in the Gazette of India: Extraordinary, dated 25th May, 2017
and Notification No. 1-CA(7)/178/2016 published in the Gazette of India, Extraordinary dated
25th May, 2017) will be held in May 2023. The students of Professional Competence Course or
the erstwhile Professional Education - (Course II) and erstwhile Intermediate Course
coveredunder previous syllabus as per para 2 or 2A of schedule B to CA Regulations, 1988 and
Intermediate(IPC) now wishing to appear, if otherwise eligible and converted into Intermediate
Course, have to fill up this form. Students converting from the erstwhile Intermediate, PE-
II or Professional Competence Courses and Intermediate(IPC) may see the Board of
Studies Announcement dated 09/01/2018 given at links
https://resource.cdn.icai.org/48229icaiexamannoun-exemnse.pdf
https://resource.cdn.icai.org/48230icaiexamannoun-usi.pdf
2) Dates and Timings of theExamination:
Group I
Paper Subject Date Day Timings(IST)
Group II
7 Enterprise Information
Systems and & Strategic
Management 16.05.2023 Tuesday 2.00 P.M. to 5.00 P.M.
Section A: Enterprise
Information Systems
Section B: Strategic
Management
Note: (i) Examination timings at Abu Dhabi, Dubai and Muscat Centres will be 12.30
P.M. to 03.30 P.M. Abu Dhabi, Dubai and Muscat local time equivalent to 2.00 P.M. to
5.00 P.M. (IST). Examination timings at Bahrain, Doha, and Kuwait Centres
will be 11.30 A.M. to 02.30 P.M. Bahrain, Doha, and Kuwait local time corresponding/equivalent
to 2.00 P.M. to 5.00P.M. (IST). Examination timings at Kathmandu centre will be 02.15 P.M. to
05.15 P.M. Nepal local time equivalent to 02.00 P.M. to 05.00 P.M. (IST).The Examination timing
at Thimpu(Bhutan) will be 02.30 P.M. to 05.30 P.M. Bhutan local equivalent to 2.00 P.M (IST).
(ii) There will be no change in the examination schedule in the event of any day of
examination schedule being declared a Public Holiday by the Central Government or any
State Government.
Accordingly, the question paper in respect of Paper 4 will have two sections.
Similarly the question paper in respect of Paper 7 will have two sections.
The said papers will continue to be held in a single session of 3 hours. Candidates will be required to
write their answers in respect of each of the sections in two separate answer books. They will be
required to write answers relating to Income Tax Law in the answer book meant for Section A (
duly marked "A" ) and those relating to Indirect Taxes Law in the answer book meant for Section
B( duly marked "B").
Consolidated marks of both the sections would be indicated in the statement of marks.
The paper will be treated as a single paper for the purpose of passing requirements,
exemptions and for providing certified copies.
With effect from May 2019 examinations, following papers of Intermediate will have multiple
choice questions to the tune of 30 marks and other questions of descriptive nature to the tune of
70 marks.
Intermediate
Paper Subject
2 Corporate and Other laws
4 Taxation
6 Auditing and Assurance
7 Enterprise Information System and
Strategic Management
Details are as follows:
(i). In each of the above papers, the weightage for objective type questions would be 30%. The
remaining questions i.e., 70% of the paper would be as per the present pattern of assessment.
(ii). The objective type questions will be for 30 Marks in each 100 marks paper. They would be in
the nature of multiple choice questions (MCQs) carrying 1 or 2 marks. Each MCQ will have 4
options, out of which 1 option would be the correct answer.
(iii). The MCQs will be compulsory and there would be no internal or external choice in them.
(iv). The MCQs may be either knowledge-based or application-based. The skill level
would be either “knowledge and comprehension” or “application and analysis”.
(i) Candidates registered for the Intermediate course /ATC under this category and completed or would
st
be completing 9 months of practical training(including 8 months study course), as on 1 May, 2023.
(iii) Candidates provisionally registered in the Intermediate Course till 31st July, 2022
through Direct Entry (Graduates/Post Graduates) on account of non-declaration of result of final
year of the graduation and completed or would be completing 7 months of practical training, as on
1st May, 2023. i.e. commenced articleship on or before the cutoff date, 1st October, 2022 after
completing ICITSS. Such Candidates are required to submit satisfactory proof of having passed the
graduation examination with the minimum marks as provided in sub-regulation (4) of Regulation
28F before filling the examination form of May 2023 Intermediate course.
(iv) Candidates who registered for Intermediate(IPC) course through CPT route and appeared in the
Intermediate(IPC) Examination in one or both groups but did not qualify both groups or either of the
groups, and converted to Intermediate(IPC) under the Direct Entry Scheme and now further converted to
Intermediate course and commenced practical training on or before 30th April, 2023. / Candidates who
registered for Intermediate course through CPT/FOUNDATION route and appeared in the Intermediate
Examination in one or both groups but did not qualify both groups or either of the groups, and now
converted to Direct Entry Scheme and commenced practical training on or before 30th April, 2023.
Candidates registered for the Intermediate Course/ATC, under this category and have completed or would
best completing 8 months of study course (commencing from the date of registration to the course), as on
1 May, 2023.
Indian Centres *
Exam Fees Foreign Centres *
Abu Dhabi, Dubai,
(Rs) Kathmandu(INR)
Doha, Muscat, Bahrain
and Kuwait($) Thimpu (Bhutan)
Intermediate
Fee for both groups/Unit 2700/- $500 3400/-
8A/9A
Fee for one group or
1500/- $325 2200
Unit(Other than 8A and
9A)
Late Fee of INR 600/- (US $ 10) is applicable from 25th February, 2023.
* In addition to the applicable fee payable to the Institute by the candidate towards exam
related services, they will be required to pay bank charges at the following rates, while paying
the said fee, online through the payment gateway. These are charges payable by the candidate
to the bank and will be recovered along with the applicable fee payable to the Institute:-
Refund of Fees
The fee once paid by candidate shall not be refunded / adjusted under any circumstances and no
correspondence in this regard shall be entertained. However failure in electronic transmission,
double payments, lost transaction (after payment) will be considered for refund. Multiple
payments, that are received by us for the same student registration number, will be identified by
the system and are refunded for the credit of the respective accounts from where they originated,
by the office, within 21 days of the last date for submission of forms.
In case you have made payment of exam fees more than once and do not get a refund within
21 days from the last date for submission of forms, you can claim a refund of the excess
amount paid by you, by writing to us at intermediate_examhelpline@icai.in within 45 days
from the last date for submission of forms, along with documentary evidence, such as
bank/credit card statement, of having paid the exam fees more than once. ICAI will verify the
same and refund the excess amount, if any, paid by you.
Mere deduction of amount from your account or saving the details by you does not mean a
successful application unless it is recorded successfully at the exam application portal. In a
small number of cases, the money may get deducted from your account but while the system is
writing these details to our servers, a disconnection may happen and hence, the request to check
the status of application in your dashboard and download/print the barcoded exam application
form that is generated at the end of the process, for your records at least till the admit cards are
released. check to see that the exam application form/pdf contains fee particulars.
[For information regarding Unit(s) applicable to candidates who have already passed any one of
the groups under erstwhile Intermediate Examinations as per syllabus under paragraph 2A of
Schedule 'B ' of the Chartered Accountants Regulations, 1988 or Professional Education
(Course-II) under ub-regulation (5) of regulation 28B or Professional Competence Course under
sub-regulation (3) f regulation 28C or first group of Intermediate (IPC)under regulation 28E(3)
of the Chartered Accountants Regulations, 1988, candidates may refer to the announcement
dated 9th January, 2018.
https://resource.cdn.icai.org/48229icaiexamannoun-exemnse.pdf
https://resource.cdn.icai.org/48230icaiexamannoun-usi.pdf
If a candidate who has not exercised his option to answer the papers in Hindi in the application,
but answers in Hindi. he will not get any credit for his answers. The option exercised once shall
be final and cannot be changed subsequently. In the absence of a clear indication by the
candidate about the medium opted by him, English medium will be reckoned as the medium of
answers. If a Hindi medium candidate answers all questions or a question or part thereof in
English, he will not get any credit for such answer. However, Hindi medium candidates can
write numbers, figures, technical phrases/terms in English and can also solve numerical
questions thereof in English. Similarly, if an English medium candidate answers questions or a
question or part thereof in Hindi, he will not get any credit for such answer.
Question papers:
For English medium candidates of Intermediate Examination, question papers will be provided
in English. For Hindi medium candidates of Intermediate Examination, question papers will be
bilingual, except the following papers. Question papers relating to the following papers will be
in English only though Hindi medium candidates can answer them in Hindi.
• Paper 1:Accounting
• Paper 4: Taxation (4A: Income Tax Law, 4B: Indirect Taxes)
• Paper 5: Advanced Accounting
8) Procedure for providing assistance of a writer/extra time to candidates with
permanent disabilities
Candidates with permanent disabilities who wish to apply for grant of extra time/writer‟s help,
on account of permanent physical/neurological/visual or such other disabilities as specified in the
schedule to Rights of persons with Disabilities Act 2017, may apply to the Institute, in own hand
writing for issue of a Permanent Concession Card entitling them for extra time / a writer. Where a
candidate cannot write, on his behalf, his/her representative may write the application. The
application should be accompanied by the following:
Certified true copy of the certificate issued by a Doctor of the level of not less than Civil Surgeon of a
Government Hospital to the effect that the disability is of permanent nature and specifying clearly the
nature and extent( i.e. %) of permanent disability.
Certified true copies of permission, if any, granted by the State Higher Secondary Board/University/ICAI in
candidate‟s 10+2 or degree examination or earlier examination of ICAI in which he/she had earlier appeared.
Attested full sized (post card size) latest photograph indicating the name of the candidate on the photograph itself.
Two copies of colour passport sized photographs (4.5*3.5 cm) for issuing Photo Identity Card. Any other
document in support of request for grant of the facility of a writer and/or extra time.
Cases of injuries or disablement of a temporary nature such as fracture of the right or left
arm, forearm, or dislocation of a shoulder, elbow or wrist etc., are not eligible for extension
of the facility of writer/extra time.
Please note that the application in this regard along with the enclosures should be sent at
the following address:
This online facility will be available to the candidates. The opportunity called “Correction Window” will be
free of cost. There is no second opportunity called “Corrections with fee- Window”.
Candidates will be allowed to use battery operated portable calculator in the exam. The
calculator can be of any type upto 6 functions, 12 digits and upto two memories. Attempt to
use any other type of calculator not complying with the specifications indicated above or
having more features than mentioned above shall tantamount to use of unfair means. Scientific
calculator is not allowed.
(3) A candidate, who has opted for the Accounting Technician level, shall be declared to
have passed in that level, if he:
(a) Passes in Group I level;
*(b) completes the Orientation Course-Four Weeks Integrated Course on Information
Technology and Soft Skills (ICITSS) for such period and in such manner and within such time
as may be specified by the Council from time to time; and
(c) completes the practical work experience in accounting and related fields for a period not
less than twelve months in such manner as may be specified by the Council from time to time:
Provided that a candidate, who has passed either the Professional Competence Examination
under the syllabus as per the sub-regulation (3) of Regulation 28C or Professional Education
(Examination-II) under the syllabus as per sub-regulation (5) of Regulation 28B of these
regulations or erstwhile Intermediate Examination under these regulations or the Chartered
Accountants Regulations, 1964 or Intermediate or the first examination under the Chartered
Accountants Regulations, 1949 or was exempted from passing the first examination under that
regulation or Intermediate(IPC) under the syllabus as per the sub regulation (3) of Regulation
28 E of Chartered Accountants Regulations, 1988 and has completed the prescribed period of
practical training as was required for admission as a member, shall be eligible for grant of
Accounting Technician Certificate on making an application to this effect and on compliance
with such other conditions as may be specified by the Council from time to time.
(4) A candidate shall ordinarily be declared to have passed in both the groups simultaneously,
if he :
(a) secures at one sitting a minimum of 40 percent marks in each paper of each of the groups,
viz., Group I and Group II levels, and minimum of 50 percent marks in the aggregate of all
the papers of each of the groups; or
(b) secures at one sitting a minimum of 40 percent marks in each paper of both the groups,
viz., Group I and Group II levels, and a minimum of 50 percent marks in the aggregate of all
the papers of both the groups taken together.
(5) A candidate shall be declared to have passed in Group I level or Group II level or unit, as the
case may be, if he secures at one sitting a minimum of 40 percent marks in each paper of the
group / unit and a minimum of 50 percent marks in the aggregate of all the papers of that group /
unit.
(6) Grant of Exemption : Candidates are required to see the FAQ‟s hosted in the website
https://resource.cdn.icai.org/24309announ14197.pdf and announcement dated 09/01/2018
https://resource.cdn.icai.org/48229icaiexamannoun-exemnse.pdf ,
https://resource.cdn.icai.org/48230icaiexamannoun-usi.pdf .A candidate who has appeared in all the
papers comprised in a group / unit and fails in one or more papers comprised in a group
/ unit but secures a minimum of 60 percent of the marks in any paper or papers of that group
shall be eligible to appear at any one or more of the immediately next three following
examinations in the paper or papers in which he secured less than 60 percent marks. He shall be
declared to have passed in that group / unit if he secures at one sitting a minimum of 40 percent
marks in each of such papers and a minimum of 50 percent of the total marks of all papers of
that group / unit including the paper or papers in which he had secured a minimum of 60 percent
marks in the earlier examination referred to above. He shall not be eligible for any further
exemption in the remaining paper(s) of that group / unit until he has exhausted the exemption
already granted to him in that group / unit.
The implications of above paragraphs are clarified below for general information of
candidates: (a) That in order to derive benefit of this proviso, a candidate who has failed in a
group/unit, should have secured a minimum of 60 marks in any paper/s of the group.
(b) That the above exemption is automatic and will be found indicated in the statement of
marks issued to the candidate.
(c) That the marks of 60 or more secured in one or more papers mentioned in sub para (a)
above are carried forward automatically for the immediately next three following examinations.
(d) That the candidates will be declared to have passed in the said group/unit in anyone of the
next three following examinations if he secures in a single sitting a minimum of 40 percent marks in
each of the other papers and an aggregate of 50 percent marks. For the purpose of arriving at the aggregate
as already stated in sub-paragraph (c) above, 60 marks or more secured earlier will also be taken into
consideration.
(e) That the exemption will be granted only when a candidate is present in all the papers
of the group/unit. The candidate is not eligible for any further exemption in that group /
unitunder this proviso in the next three following
It is seen that some of the candidates carry a mistaken notion that they enjoy an exemption
in a paper(s) whereas in reality they do not and end up absenting themselves in the said
paper, resulting in avoidable hardships.Exemptions granted in a paper(s) are indicated by
way of "#" against the marks awarded thereon and the Result of the relevant Group is
indicated as "F-EX", in the Statement of Marks.
15 Surrender of Exemption
It has also been decided to allow the candidates to give option for surrendering the valid
exemption already secured, in toto, in a paper or papers on the basis of 60 per cent marks, on the
conditions that (i) exemption surrendered once shall be effective for all times to come for all the
chances (i.e. up to a maximum of three immediate next examinations or all remaining chance/s)
and under no circumstances the candidates shall be allowed to claim the surrendered exemption
in future; and (ii) on furnishing an affidavit to this effect and in the prescribed proforma (which
can be obtained from the Institute on request) on a non-judicial stamp paper of the value as
applicable in the respective State, candidates can exercise the option to surrender the exemption
at any time during the currency of the validity of exemption but before the date prescribed for
doing so i.e. 20thMarch 2023 in case of May, 2023 examinations.
A candidate who wants to surrender the valid exemption, in toto, secured in a paper or papers on
the basis of 60 per cent marks in any of the immediate last three examinations (i.e. December 2021,
May, 2022 and November, 2022) is advised in his own interest to write separately to the
Additional Secretary (Exams.) informing him of his decision to surrender the exemption, in toto,
along with a photocopy of the relevant Statement of Marks to enable the office to send further
details in this regard and the proforma of the affidavit to be executed by the candidate.
Candidates should note carefully that the surrender of exemption shall become effective only
after furnishing the requisite affidavit and on issue of confirmation letter to this effect by the
Institute.
Candidates are advised in their own interest, to send the letter for surrender of exemption separately
by REGISTERED POST / SPEED POST to the Additional Secretary (Exams.) so as to reach him
on or before 20th March 2023 and the same should not be enclosed along with the examination
form. The Institute shall not accept the responsibility for any such request not received upto 20th
March 2023 or sent along with the examination form in the same envelope. Candidates are also
advised not to write about their intention / decision to surrender the exemption in the examination
form and no cognizance of such writing/noting/request in the examination form will be taken into
consideration.
16.Result
The result is likely to be declared in July/August, 2023. It will be hosted on https://icai.nic.in.
17. Statement of marks:
Statement of marks will be sent by Post, soon after the declaration of result. However, in case
you do not receive the same, for any reason, within 4-5 weeks from the date of declaration of
results, you may write to dms_examhelpline@icai.in. Please refer to FAQs on the subject hosted
on www.icai.org for more details.
2. Profile changes submitted but not yet approved (name, photo, sign, qualification details, address etc.),
Revalidation/Conversion – Raise a ticket in SSP or contact CRO at details given under the link
https://resource.cdn.icai.org/53958list-contacts-cro.pdf.
4. Articleship Status - Raise a ticket in SSP or contact WRO at details given under the link
https://resource.cdn.icai.org/33499list-contacts-wro.pdf
5. For Intermediate exam form queries related to Eligibility concern, Passing particulars not updated or wrongly
updated in SSP contact intermediate_examhelpline@icai.in or contact at 0120-3054851, 3054852, 3054853,
3054835, 4953 751, 4953 752, 4953 753, 4953 754.
Please check on how to apply at Steps for filling Exam Application at Self Service Portal (SSP) (
https://resource.cdn.icai.org/71198exam57207.pdf)
List of relevant announcements relating to eligibility to appear in Intermediate Examination.
Full reference should be made to the provisions of the CA Regulations 1988, besides the
following announcements hosted in the students>Board of Studies>Important Announcements
section of www.icai.org
Subject Announcement
Revised scheme for re-validation of
registration to various levels of the CA BOS/Announcement/227/13 dated 22nd January
course 2013
Duration of the study course to be eight BOS/Announcement/227/12 dated 30th January
months 2012
8 months study course to commence from
the date of registration to the respective
erstwhile streams Intermediate,/PE II/PCE, in
respect of Candidates who have converted BOS/Announcement/227/10 dated 5th February
from those streams to Intermediate (IPC) 2010
Course
Transition scheme for switching over to BoS Announcement dated 18th January, 2018
new course
Relaxation for provisionally registered BoS Announcement dated 30th August, 2020
students in the Intermediate Course till
31st July, 2020 through Direct Entry
Route for appearing in May, 2021
Intermediate Examination on account
f outbreak of COVID 19.
Extension of validity of Registration BoS Announcement dated 23rd September, 2020
Period on account of cancellation and
merging of May 2020 examination with
November, 2020 examination due to
outbreak of COVID-19.
Relaxation for provisionally registered BoS Announcement dated 7th August, 2021
students through Direct Entry Route for https://resource.cdn.icai.org/65984bos070821b.pdf
appearing in May, 2022 Intermediate
Examination.
Extending the date for completion of BoS Announcement dated 13th August, 2021
ICITSS (ITT and OC) for provisionally https://www.icai.org/post/extending-the-date-for-
registered students through Direct Entry completion-of-icitss
Route for appearing in May, 2022
Intermediate Examination
Relaxation in Study Period for students BoS Announcement dated 15th September, 2021
appearing in May, 2022 Intermediate https://www.icai.org/post/relaxation-study-period-for-
Examination after passing July, 2021 students-appearing-may2022-interexam
Foundation Examination
Corrigendum https://resource.cdn.icai.org/71000exam57034.pdf