Following successful completion of the CA Foundation exam, students move on to the challenging and demanding CA Intermediate, which took the place of the previous CA IPCC. To be eligible for the CA Intermediate, students must first complete the CA Foundation exam or apply through the direct entry route. To be eligible, candidates must hold a graduation or post-graduation degree in commerce with a minimum of 55% overall or any other graduate or post-graduate degree with a minimum of 60% overall. Additionally, a student studying for CS or CMA who has passed the CS Executive or CMA Intermediate exams, respectively, is exempt from the CA Foundation Exam and can enroll directly in CA Intermediate after completing the Information Technology Training (ITT) Course and providing at least nine months of notice.of articleship in order to be qualified to take the CA Intermediate level examinations.

However, the CA Intermediate is separated into two groups, Group 1 and Group 2, each of which consists of four diverse subjects. The applicant may choose to appear in one or both groups during the same try.

Speaking of subjects, the four papers in CA Intermediate Group 1 are as follows:

1. Bookkeeping
2. Communication, Ethics, and Business Laws
3. Accounting for Cost Management
4. Levying

Additionally, Intermediate Group 2 comprises four papers, which are:
5. Higher Level Bookkeeping
6. Assurance and Auditing
7. The Strategic Management and Enterprise Information System
8. Economics of Finance and Financial Management

Out of the eight papers listed above, each worth 100 marks, and they must be completed in three hours, some are covered by the new scheme, which went into effect in May 2019 and calls for the question paper to be structured with 70% descriptive questions and 30% objective, or multiple-choice questions, with no negative marking. This is appropriate for both CA Final and CA Intermediate.
The following CA Intermediate papers would adhere to this revised pattern:

Paper 2: Communication, Ethics, and Business Laws
Paper 6: Auditing and Assurance Paper 4: Taxation
Paper 7: Strategic Management and Enterprise Information Systems