Becoming a Chartered Accountant is a demanding journey, and the CA Intermediate exam stands as a pivotal hurdle. 

With September rapidly approaching, it’s crunch time to commit to a robust preparation strategy. 

This guide offers Indian students practical advice and a detailed roadmap designed to help you excel in CA intermediate examinations.

Navigating the CA Intermediate Exam Landscape

Before immersing yourself in studies, it’s essential to understand the examination’s framework.

1. CA Intermediate Exam Structure and Curriculum

The CA Intermediate examination is divided into two groups, each comprising three papers. A beneficial change under the new scheme is that each paper now features a 30% objective (MCQ) component and a 70% descriptive component. Importantly, there’s no negative marking for MCQs.

Group 1 Papers:

• Paper 1: Advanced Accounting (100 Marks – 30% Objective, 70% Descriptive)
• Paper 2: Corporate and Other Laws (100 Marks – 30% Objective, 70% Descriptive)
• Paper 3: Taxation (100 Marks – 30% Objective, 70% Descriptive)
  • Part A: Income Tax Law (60 Marks)
  • Part B: Goods and Services Tax (GST) (40 Marks)

Group 2 Papers:

• Paper 4: Cost and Management Accounting (100 Marks – 30% Objective, 70% Descriptive)
• Paper 5: Auditing and Ethics (100 Marks – 30% Objective, 70% Descriptive)
• Paper 6: Financial Management & Strategic Management (100 Marks – 30% Objective, 70% Descriptive)
  • Part A: Financial Management (50 Marks)
  • Part B: Strategic Management (50 Marks)

2. Key Dates (Anticipated)

The CA Intermediate September 2025 exams are tentatively scheduled from September 4 to September 15, 2025.

• Group 1 Exams: September 4, 7, and 9, 2025
• Group 2 Exams: September 11, 13, and 15, 2025

Crafting Your Exam Strategy: A 90-Day Master Plan

With roughly 90 days remaining (June 24 to September 3) until the exams, a disciplined strategy is paramount. This plan assumes you are initiating your intensive preparation now.

Strategic Choice: Single Group or Both?

This decision significantly impacts your preparation.

• Both Groups: If you possess a strong academic foundation and can dedicate 10-12 hours daily with high efficiency, tackling both groups concurrently offers the advantage of potential mark set-offs.
• One Group: If your study window is constrained, or you have identified weaker subject areas, prioritize mastering a single group. It’s more effective to clear one group comprehensively than to risk failure in both due to diluted focus.

Conceptual Grasp & Initial Review (Approx. June 24 – July 23) – 30 Days

The first month is dedicated to establishing a robust knowledge base.

• Time Allocation: Target 8-10 hours of focused study daily (for one group) or 10-12 hours (for both groups).
• Subject Rotation: Avoid prolonged focus on one subject. Alternate between a practical and a theoretical subject daily or every couple of days. For instance:
  • Morning (3-4 hours): Practical Subject (e.g., Accounts, Costing, FM)
  • Afternoon (3-4 hours): Theory Subject (e.g., Law, Audit, EIS-SM, Tax Theory)
  • Evening (2-3 hours): Problem Solving/Review of the day’s topics
• ICAI Study Material Focus: Consider this your primary resource. Avoid getting sidetracked by numerous external reference books initially.
• Deep Understanding: For practical subjects, delve into the “why” behind concepts and problem-solving methodologies. For theory, comprehend provisions and their implications.
• Concise Notes: As you progress through chapters, create clear, handwritten notes or mind maps. These will be invaluable for rapid revision later.
• Module Practice: Immediately after completing a topic, solve all questions from the ICAI Study Material’s illustrations and exercises.

Intensive Drills & Second Pass (Approx. July 24 – August 23) – 30 Days

This phase is about solidifying your comprehension and pinpointing areas needing improvement.

• Past Papers & MTPs/RTPs: Begin solving questions from previous years’ papers, ICAI Revision Test Papers (RTPs), and Mock Test Papers (MTPs). Aim to complete at least the last 3-4 attempts’ papers.
• Timed Practice: When tackling problems, especially practical ones, practice under timed conditions to enhance speed and accuracy.
• Recognize Mistakes: Keep a record of the topics or question types that you saw yourself always making mistakes. For these topics or question types, spend additional time reviewing.
• Clarify Doubts: Whenever you have a doubt, clarify it with your instructors, mentors or study groups.

Final Polishing & Mock Assessments (Approx. August 24 – September 3) – 10 Days

This critical phase refines your preparation and builds exam readiness.

• Multiple Revisions: Strive for at least 2-3 swift revisions of all subjects during this period. Concentrate on your self-created notes, highlighted sections in ICAI modules, and key formulas.
• Full-Length Mock Tests (Essential): Undertake at least 2-3 full-length mock tests for each paper under actual exam conditions (3 hours, no breaks). This practice will help you:
  • Prioritize time management.
  • Familiarize yourself with the exam structure and question formats.
  • Pinpoint areas requiring improved speed or presentation.
  • Alleviate exam-day anxiety.
• Mock Test Analysis: Don’t just take tests; thoroughly analyze your performance. Determine where marks were lost—was it a conceptual error, a careless mistake, or time management?
• Prioritize Amendments: Especially for Law and Taxation, stay abreast of the latest amendments released by ICAI, as these are frequently examined.
• Avoid New Content: In the final days, refrain from starting new topics. Focus on reinforcing what you’ve already mastered.

Optimized Study Approaches for CA Inter Sep 2025

Beyond the schedule, how you study makes a significant difference.

• Emphasize Practical Subjects: Given the substantial practical component in most CA Inter subjects, dedicate more time to solving problems.
• Handwritten Summaries: Jotting down crucial points, formulas, and complex adjustments aids in better retention and quicker revision.
• Engaged Learning: Move beyond passive reading. Actively question, summarize, and articulate concepts aloud.
• Cautious Group Study: Discussing doubts with peers can be beneficial, but ensure it remains focused and doesn’t devolve into a distraction.
• Spaced Repetition: Revisit topics at increasing intervals to strengthen memory recall (e.g., daily, then weekly, then monthly).
• Memory Aids: Utilize acronyms, flowcharts, and diagrams to recall intricate provisions or lists.

Boost Your CA Inter Studies with Ultimate CA Classes

Elevate your CA Intermediate preparation with Ultimate CA Classes, an institute committed to providing a seamless and enriching learning experience. 

Designed to be both affordable and effective, Ultimate CA aims to simplify challenging concepts and build a strong foundation for your success in the September 2025 exams.

From individual subjects like Advanced Accounting, Taxation, Costing, and Auditing to full group combos for Group 1, Group 2, or both, Ultimate CA provides a wide array of options to tailor your preparation.

The faculty at Ultimate CA emphasizes simplifying complex concepts, ensuring students gain a deep and lasting understanding of the subjects.

Ultimate CA works to help CA Intermediate aspirants gain the knowledge and self-belief to succeed. Work with them to prepare for your CA Intermediate in September 2025!