CA Intermediate Classes

CA Intermediate 2026 | The Level Where Most Students Slow Down

CA Intermediate is where most CA journeys either accelerate or stall. Six papers across two groups, a 70:30 descriptive-to-MCQ split in every paper, and pass rates that consistently sit in the 13–21% range. Group 1 at approximately 13–17% and Group 2 at 16–21% in the November 2025 attempt.

The students who clear CA Intermediate on the first attempt are not the ones who studied the most hours. They are the ones who studied from the right faculty, teachers who know what ICAI examiners actually test, how the MCQ section differs from the descriptive section, and where most marks are lost in each paper.

At ClearLevel, you can buy CA Intermediate online classes for all six papers from India's most trusted CA Intermediate faculty, subject by subject, at the lowest price available anywhere in India.

CA Intermediate 2026 | 6 Papers, Two Groups, One New Scheme

Under the ICAI 2023 New Scheme, CA Intermediate has six papers split into two groups. You can attempt both groups together or one group at a time. Every paper carries 100 marks with a 70:30 descriptive-MCQ split and a passing criteria of 40% per paper and 50% aggregate per group.

Group 1 — Paper-Wise Breakdown

• Paper 1 — Advanced Accounting (100 marks): Ind AS, amalgamation, consolidation, branch accounts, and financial statements of specific entities.

• Paper 2 — Corporate and Other Laws (100 marks): Companies Act 2013 (Part I) and other business laws including FEMA, Insolvency Code basics, and Securities Laws. Case-law based answers score better.

• Paper 3 — Taxation (100 marks): Split between Direct Tax (Income Tax Act, ~60 marks) and Indirect Tax (GST, ~40 marks). Both sections are updated for the Finance Act 2026 in current study material.

Group 2 — Paper-Wise Breakdown

• Paper 4 — Cost and Management Accounting (100 marks): Standard costing, marginal costing, budget and budgetary control, process costing, and activity-based costing.

• Paper 5 — Auditing and Ethics (100 marks): Audit planning, internal control, vouching, company audit, and professional ethics under the 2023 New Scheme. SA (Standards on Auditing) coverage is extensive.

• Paper 6 — Financial Management & Strategic Management (100 marks): FM section (~60 marks) covers capital budgeting, working capital, and cost of capital. SM section (~40 marks) covers business strategy frameworks and Porter's Five Forces.

The September 2026 exam session runs from 1st September 2026. Exam form submission opens on 6th July 2026 and closes on 19th July 2026.

Buy CA Intermediate Classes — Subject by Subject

ClearLevel lets you choose the best available faculty for each CA Intermediate paper independently. Here is what is currently available across all six papers.

CA Intermediate Advanced Accounting Classes

Advanced Accounting is the paper that separates students who genuinely understand CA Foundation Accounting from those who got through it on memory. Ind AS standards, amalgamation accounting, partnership reconstitution at an advanced level, consolidated financial statements, and accounts of specific entities are all tested at a depth that rewards conceptual clarity over rote learning.

The Ind AS shift under the 2023 New Scheme makes Paper 1 significantly heavier than the old scheme version. Students who are weak on Accounting Standards and try to study them as the last chapter consistently run out of time. Our Advanced Accounting classes are built around teaching Ind AS as a thread through the whole paper, not an afterthought.

CA Intermediate Corporate and Other Laws Classes

Paper 2 covers the Companies Act 2013 in depth — incorporation, share capital, meetings, audit and accounts provisions, alongside other business laws including FEMA basics, the Insolvency and Bankruptcy Code, and Securities Laws.

Most students underestimate Corporate Laws until they sit a mock test and find themselves unable to write section-specific answers under time pressure. Our Corporate and Other Laws classes are structured around section-wise coverage with emphasis on the answer-writing technique that the descriptive portion demands.

CA Intermediate Taxation Classes

Paper 3 is the most amendment-sensitive paper in CA Intermediate. The Direct Tax section (approximately 60 marks) is updated for the Finance Act each year — rates, deductions, exemptions, and procedural provisions can all change. The GST section (approximately 40 marks) follows the CGST Act and related rules, which also see notifications and circulars throughout the year.

Buying an outdated Taxation course for CA Intermediate is not just a minor inconvenience. It is a direct risk to your marks. Our Taxation classes are verified as updated for the Finance Act 2026 before the September 2026 attempt, covering both Income Tax and GST at the depth of ICAI tests in the current scheme.

CA Intermediate Cost and Management Accounting Classes

Paper 4 is the most calculation-intensive paper in Group 2. Standard costing and variance analysis, marginal costing and break-even decisions, budget and budgetary control, process costing, joint products, and activity-based costing all require daily practice to build the problem-solving speed the exam demands.

Students who read Costing concepts without solving problems consistently run out of time in the exam. Thirty marks of MCQs in Paper 4 require you to calculate accurately and fast. Our Cost and Management Accounting classes from CA Jitendra Rathi are built around problem-first teaching.

CA Intermediate Auditing and Ethics Classes

Paper 5 is the paper most students misjudge. Audit appears manageable because it is reading-heavy rather than calculation-heavy, but ICAI's questions test application of Standards on Auditing to specific scenarios, not recall of what a standard says.

The 2023 New Scheme added Ethics as a standalone weighted component in Paper 5, covering professional ethics under ICAI's Code of Ethics. Ethics questions require precise knowledge of the Code's provisions; they are not answered with general reasoning about right and wrong. Our Auditing and Ethics classes are structured around SA-wise teaching with scenario-based MCQ practice built into the course from the beginning.

CA Intermediate Financial Management and Strategic Management Classes

Paper 6 is split between Financial Management (approximately 60 marks) and Strategic Management (approximately 40 marks). FM covers capital budgeting, working capital management, cost of capital, and capital structure, numerical topics that reward students who have built calculation fluency through regular practice. SM covers business environment analysis, strategic planning frameworks, Porter's Five Forces, and BCG Matrix conceptual topics that require clear, structured answers rather than numerical work.

The split nature of Paper 6 means you are essentially preparing for two different types of exam questions in one paper. Our Financial Management and Strategic Management classes include subject-specialist teaching for both sections CA Jitendra Rathi and CA Aaditya Jain for FM, with SM integrated into the same course.

Why Buy CA Intermediate Classes at ClearLevel?

ClearLevel works differently. We bring together CA Intermediate classes online from multiple top faculty — CA Jitendra Rathi for Costing and FM, CA Aarish Khan for Income Tax, CA Avinash Sancheti for Advanced Accounting, CA Aaditya Jain for FM, CA Navneet Mundhra for Costing and FM-SM — so you choose who teaches each paper, not us.

On ClearLevel, you build the same quality preparation paper by paper from India's top faculty for significantly less. And because you buy only what you need, you are not paying for papers where you already have good notes or a strong foundation.

Every course is verified for the ICAI 2023 New Scheme — the current applicable syllabus for all CA Intermediate attempts from 2023 onwards. Taxation courses are updated for Finance Act 2026 before the September 2026 session.

Also explore: CA Foundation Classes | CA Final Classes | All Courses

Buy CA Intermediate Courses Today

The September 2026 attempt is approaching. The gap between students who clear CA Intermediate and those who do not is almost always preparation quality — specifically whether they learned from faculty who teach at the depth ICAI tests, and whether their Taxation content was current for the attempt they sat.

ClearLevel gives you India's top CA Intermediate faculty, paper by paper, at India's lowest price.

View All CA Courses →