CA Intermediate mock tests

Chartered Accountancy Intermediate Examination

Free practice tests

CA Intermediate Paper 1 Advanced Accounting practice paper 1: A full Paper 1 practice paper: 15 case-scenario MCQs (30 marks) and five descriptive questions (70 marks) in three hours.
CA Intermediate Paper 1 Advanced Accounting MCQ practice 1: Untimed MCQs on every topic of Paper 1: Accounting Standards, company accounts, buy-back, amalgamation, reconstruction and branches.
CA Intermediate Paper 2 Corporate and Other Laws MCQ practice 1: Untimed MCQs on every topic of Paper 2, in English and Hindi: the Companies Act from incorporation to audit, foreign companies, LLPs, the General Clauses Act, interpretation of statutes and FEMA.
CA Intermediate Paper 3 Taxation MCQ practice 1: Untimed MCQs on Paper 3: income-tax (residence, the five heads, clubbing, losses, deductions, advance tax and returns) and GST (supply, place, time and value, input tax credit, registration and payment).
CA Intermediate Paper 4 Cost and Management Accounting MCQ practice 1: Untimed MCQs on every topic of Paper 4, in English and Hindi: cost sheets, material, labour, overheads, ABC, methods of costing, standard and marginal costing, budgets.
CA Intermediate Paper 5 Auditing and Ethics MCQ practice 1: Untimed MCQs on every topic of Paper 5, in English and Hindi: Standards on Auditing, planning, evidence, risk and internal control, company audit and CARO, audit reports, audit of different entities and professional ethics.
CA Intermediate Paper 6 Financial Management and Strategic Management MCQ practice 1: Untimed MCQs on Paper 6, in English and Hindi: sources of finance, ratios, cost of capital, leverage, capital budgeting, dividends and working capital, and strategic analysis, choices and implementation.

About CA Intermediate

The Institute of Chartered Accountants of India holds the Intermediate examination under the New Scheme of Education and Training. ICAI's guidance notes for the September 2026 examination list six papers in two groups. Group I: Paper 1 Advanced Accounting, Paper 2 Corporate and Other Laws, Paper 3 Taxation (Section A Income-tax Law, Section B Goods and Services Tax). Group II: Paper 4 Cost and Management Accounting, Paper 5 Auditing and Ethics, Paper 6 Financial Management and Strategic Management (Section A Financial Management, Section B Strategic Management). A candidate may sit one group or both at an attempt. The examination is held three times a year; the January 2027 exam forms open on 3 November 2026.

Every paper is 100 marks, written on paper at a centre from 2.00 p.m. to 5.00 p.m. IST. Since May 2024 each paper has 30 marks of multiple choice questions and 70 marks of descriptive questions. The MCQs carry 1 or 2 marks, have four options with one correct answer, are compulsory with no choice, and carry no negative marking; their answers are marked on an OMR sheet on the cover of the answer book. ICAI's papers set most MCQs on case scenarios. In the descriptive part, ICAI's papers make Question 1 compulsory and ask for any four of the remaining five questions, 14 marks each. Papers 3 and 6 have two sections of 50 marks, written in two answer books in the same three hours.

To pass a group a candidate must score, at one sitting, at least 40 percent in each paper of the group and at least 50 percent of the group's total. A candidate who appears in all papers of a group, fails the group but scores 60 or more in a paper may carry that paper forward as an exemption for the next three examinations, under the conditions in the guidance notes.

Candidates may choose to answer in Hindi, for a whole group or both groups, when they apply. Hindi-medium candidates get bilingual question papers, except Paper 1 and Paper 3, which are printed in English only though they may be answered in Hindi. This site's full practice paper is Paper 1 Advanced Accounting, in English as ICAI sets it. Every paper has an MCQ practice pool: Papers 1 and 3 in English, as ICAI prints them, and Papers 2, 4, 5 and 6 in English and Hindi. Paper 1 was chosen because the Accounting Standards are stable, while the tax law of Paper 3 changes with every Finance Act and moves to the Income-tax Act, 2025 from the May 2027 examination.

CA Inter Paper 1 Advanced Accounting exam pattern

180 minutes

Part I: Multiple choice questions: Within the paper's 3 hours, 30 marks of MCQs (1 or 2 marks each)
Part II: Descriptive questions: Within the paper's 3 hours, 70 marks of descriptive questions

CA Inter Paper 2 Law exam pattern

180 minutes

Part I: Multiple choice questions: Within the paper's 3 hours, 30 marks of MCQs (1 or 2 marks each)
Part II: Descriptive questions: Within the paper's 3 hours, 70 marks of descriptive questions

CA Inter Paper 3 Taxation exam pattern

180 minutes

Section A: Income-tax Law: multiple choice questions: Within the paper's 3 hours, MCQs within Section A's 50 marks
Section A: Income-tax Law: descriptive questions: Within the paper's 3 hours, Descriptive questions within Section A's 50 marks
Section B: Goods and Services Tax: multiple choice questions: Within the paper's 3 hours, MCQs within Section B's 50 marks
Section B: Goods and Services Tax: descriptive questions: Within the paper's 3 hours, Descriptive questions within Section B's 50 marks

CA Inter Paper 4 Costing exam pattern

180 minutes

Part I: Multiple choice questions: Within the paper's 3 hours, 30 marks of MCQs (1 or 2 marks each)
Part II: Descriptive questions: Within the paper's 3 hours, 70 marks of descriptive questions

CA Inter Paper 5 Audit exam pattern

180 minutes

Part I: Multiple choice questions: Within the paper's 3 hours, 30 marks of MCQs (1 or 2 marks each)
Part II: Descriptive questions: Within the paper's 3 hours, 70 marks of descriptive questions

CA Inter Paper 6 FM and SM exam pattern

180 minutes

Section A: Financial Management: multiple choice questions: Within the paper's 3 hours, MCQs within Section A's 50 marks
Section A: Financial Management: descriptive questions: Within the paper's 3 hours, Descriptive questions within Section A's 50 marks
Section B: Strategic Management: multiple choice questions: Within the paper's 3 hours, MCQs within Section B's 50 marks
Section B: Strategic Management: descriptive questions: Within the paper's 3 hours, Descriptive questions within Section B's 50 marks