ICAI (Institute of Chartered Accountants of India)
CA Inter Exam Pattern 2027 — Complete Question Paper Structure
Understand the marking scheme, section weights, question distribution and time strategy for Chartered Accountancy Intermediate Examination
Exam Pattern at a Glance
Exam Mode
Online (CBT)
Language
English & Hindi
Negative Marking
None
Sections
3
Section-wise Pattern
| Subject / Section | Questions | Marks per Q | Total Marks | Time (approx) |
|---|---|---|---|---|
| Group 1: Advanced Accounting, Corporate Laws, Taxation, Cost Management | 0 | +Infinity | NaN | 60 min |
| Group 2: Auditing, Financial Management, IT & Strategic Management | 0 | +Infinity | NaN | 60 min |
| (8 papers total, 100 marks each) | 0 | +Infinity | NaN | 60 min |
| Total | 0 | — | 800 | 180 min |
Time is indicative. Candidates can attempt sections in any order in CBT mode.
Marking Scheme
Correct Answer
+Infinity
marks
Wrong Answer
None
marks
Unattempted
0
marks
Marking Scheme
Subjective — as per ICAI marking scheme
Example Calculation:
If you attempt 0 questions, get 0 correct and 0 wrong:
Score = 0 × Infinity = NaN marks
Skip questions you're unsure about — negative marking can reduce your score significantly.
Time Management Strategy
You have approximately Infinity seconds per question on average.
| Phase | Time Budget | Target Questions |
|---|---|---|
| First pass (attempt easy Qs) | 108 min | 0 Qs |
| Second pass (attempt medium) | 54 min | 0 Qs |
| Review & guess | 18 min | Remaining |
Year-wise Pattern Changes
| Year | Questions | Duration | Key Change |
|---|---|---|---|
| 2025 | 0 | 180 min | Current pattern |
| 2024 | 0 | 180 min | No major change |
| 2023 | 0 | 180 min | Section added |
Pattern history is approximate. Always check official notification.
Difficulty Distribution
Approximate question count: ~0 Easy | ~0 Medium | ~0 Hard
Based on difficulty level: very-hard. Actual distribution may vary.
Frequently Asked Questions
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