CA Inter suggested answers Sep 2026 PDF: all 6 papers
ICAI has released the CA Inter suggested answers Sep 2026 for all six papers on its website, icai.org, one PDF per paper from Advanced Accounting to FM and SM, and has also put up each paper's MCQ booklet with its answer key. The first table below links every file directly; each suggested answers PDF prints the questions, MCQs included, above the answers.
Further down: May 2026 and the older attempts (January 2026, September 2025, May 2025), which tax law each Taxation answer follows compared with January 2027, the notes ICAI prints in its MCQ keys, and a Sunday-by-Sunday plan to write these papers before Group I begins on 2 January 2027.
CA Inter suggested answers Sep 2026 PDF, paper-wise
| Paper (exam date) | Suggested answers (Sep 2026) | MCQ questions and key (Sep 2026) | Practise this paper |
|---|---|---|---|
| 1. Advanced Accounting (1 Sep) | PDF (opens in a new tab) | PDF (opens in a new tab) | Advanced Accounting mock tests |
| 2. Corporate and Other Laws (3 Sep) | PDF (opens in a new tab) | PDF (opens in a new tab) | Law mock tests |
| 3. Taxation (6 Sep) | PDF (opens in a new tab) | PDF (opens in a new tab) | Taxation mock tests |
| 4. Cost and Management Accounting (8 Sep) | PDF (opens in a new tab) | PDF (opens in a new tab) | Costing mock tests |
| 5. Auditing and Ethics (10 Sep) | PDF (opens in a new tab) | PDF (opens in a new tab) | Audit mock tests |
| 6. Financial Management and Strategic Management (12 Sep) | PDF (opens in a new tab) | PDF (opens in a new tab) | FM and SM mock tests |
ICAI's pages: Suggested Answer, Intermediate Course, September 2026 (opens in a new tab) and MCQ Questions and Keys, September 2026 Intermediate Exams (opens in a new tab). The exam dates in the table are the ones printed on each MCQ booklet and its key. The scanned question papers are on ICAI's Intermediate question papers page (opens in a new tab).
What the MCQ file is: a scan of the full Set A question paper booklet (Part I and Part II), with a one-page MCQ key at the end giving the booklet code, the exam date and the correct option for each question. ICAI's page says students "can check the question as per this master set in their respective MCQ booklet", so if your booklet had a different set, match each question by its text, not its number. Our CA Inter MCQ question paper Sep 2026 with answer key goes through the six booklets in detail.
Wrote the September 2026 exam? ICAI declared the result on 22 October 2026 on caresults.icai.org. Put your statement of marks next to these answers: in each paper, find where your marks fell short by comparing your workings with ICAI's, step by step. How to read the marks statement is in our CA Inter result Sep 2026 post.
CA Inter suggested answers May 2026 PDF
| Paper | ICAI PDF (May 2026) | Practise this paper |
|---|---|---|
| 1. Advanced Accounting | PDF (opens in a new tab) | Advanced Accounting mock tests |
| 2. Corporate and Other Laws | PDF (opens in a new tab) | Law mock tests |
| 3. Taxation | PDF (opens in a new tab) | Taxation mock tests |
| 4. Cost and Management Accounting | PDF (opens in a new tab) | Costing mock tests |
| 5. Auditing and Ethics | PDF (opens in a new tab) | Audit mock tests |
| 6. Financial Management and Strategic Management | PDF (opens in a new tab) | FM and SM mock tests |
| Group I volume (examiners' comments at the end) | PDF (opens in a new tab) | |
| Group II volume (examiners' comments at the end) | PDF (opens in a new tab) |
ICAI's page: Suggested Answer, Intermediate Course, May 2026 (opens in a new tab). Both volumes are the July 2026 edition. The examiners' comments sit on pages 132 to 140 of the Group I volume and 101 to 113 of the Group II volume; what they say, paper by paper, is in our ICAI examiner comments for CA Inter May 2026.
CA Inter suggested answers Jan 2026, Sep 2025 and May 2025
Each earlier attempt has the same six papers, and each link opens the file on ICAI's CDN.
Attempt pages on ICAI's site: January 2026 (opens in a new tab), September 2025 (opens in a new tab), May 2025 (opens in a new tab). For May 2025, ICAI split Taxation into an income tax file and a GST file, and FM and SM into an FM file and an SM file. January 2026 and September 2025 are also in Hindi on the Intermediate suggested answers page (opens in a new tab).
Looking for Jan 2025, Sep 2024 or May 2024? ICAI's pages for January 2025 (opens in a new tab), September 2024 (opens in a new tab) and May 2024 (opens in a new tab) carry them; nothing older is listed on that index. The question papers, attempt by attempt, are on our CA Inter past year question papers page.
CA Inter Taxation suggested answers: which attempt matches Jan 2027
Solve the September 2026 Taxation paper first: it and May 2026 are the only attempts here written on Assessment Year 2026-27, the year your January 2027 income tax paper uses, and its GST position (28 February 2026) is the latest of the five. ICAI prints the law at the top of Section A (income tax) and in the Section B (GST) instructions:
| Attempt | Income tax: assessment year | GST position as on |
|---|---|---|
| May 2025 | AY 2025-26 | 31 October 2024 |
| Sep 2025 | AY 2025-26 | 28 February 2025 |
| Jan 2026 | AY 2025-26 | 30 June 2025 |
| May 2026 | AY 2026-27 | 31 October 2025 |
| Sep 2026 | AY 2026-27 | 28 February 2026 |
| Jan 2027 (your attempt) | AY 2026-27 | 30 June 2026 (Statutory Update) |
Sources: each Taxation PDF above; the January 2026 answers don't print the GST date, so that row is from ICAI's January 2026 RTP (PDF) (opens in a new tab), and the September 2026 row is from the September 2026 Taxation answers (PDF) (opens in a new tab), which say "All questions relate to Assessment Year 2026-27" and set GST "up to 28th February, 2026" in the Section B instructions. For January 2027, ICAI's income tax study material (PDF) (opens in a new tab) says "Assessment Year 2026-27" and "Relevant for May, 2026, September, 2026 and January, 2027 Examinations". The January 2027 exam continues under the Income-tax Act, 1961; the Income-tax Act, 2025 applies from May 2027 (PDF) (opens in a new tab).
What this means:
- Income tax: September 2026 and May 2026 answers are on your rates and slabs. In the three older attempts, re-check every rate, limit and slab before you learn a figure from them.
- GST: ICAI's GST study material, Module 1 (PDF) (opens in a new tab) says notifications and circulars issued from 1 March to 30 June 2026 will be compiled as the Statutory Update for the January 2027 exam. Until that update is on ICAI's Amendments page, treat every older GST answer as practice for method and check rates and limits against the study material. For applicability by paper, see what's applicable for your CA attempt.
- Law: older answers can carry company law that has changed since; ICAI's Paper 2 amendments for January 2027 (PDF) (opens in a new tab) list what moved.
CA Inter answer key: the notes ICAI prints under the MCQs
Every CA Inter paper has 30 marks of MCQs, and each paper's suggested answers close Part I with an answer key: question number and correct option. In the papers below, ICAI marked a question as having no correct option or more than one:
| Attempt | Paper | ICAI's note in the key |
|---|---|---|
| Sep 2026 | 2. Corporate and Other Laws | Q4: "No option is correct"; the booklet key adds that two marks were awarded to all candidates who appeared. Q7: the booklet key reads "B OR D", the suggested answers print (D) |
| Sep 2026 | 3. Taxation | Q5: "(C) or (D)" |
| Sep 2026 | 5. Auditing and Ethics | Q5: "No Correct Option", two marks to all candidates who appeared |
| Sep 2026 | 6. FM and SM | Q7: no correct option, two marks to all candidates who appeared; Q9: "(A) & (B)" |
| Sep 2026 | 1. Advanced Accounting, 4. Costing | No note |
| May 2026 | 2. Corporate and Other Laws | Q6: "No correct option" |
| May 2026 | 3. Taxation | Q2: "No correct option", with the correct answer given as a long-term capital loss of 353.33 lakh |
| Jan 2026 | All six | No note |
| Sep 2025 | 2. Corporate and Other Laws | Q2 "A/D", Q5 "A/B", Q12 "B/C" |
| May 2025 | 3. Taxation | Q4, Q5, Q6 and Q16: "No Correct Option"; Q11 the same, with the correct answer given as 91,274 |
| May 2025 | 4. Cost and Management Accounting | Q3, Q4 and Q5: "None" |
For Papers 2, 5 and 6 of September 2026, the key page at the end of each MCQ booklet carries the same footnote: "Examination Committee has reviewed that none of the options align with the intended academic outcome and awarded two marks to all the candidates who appeared" in that paper. So when you total your Part I for those papers, add those two marks whatever you ticked.
Two things follow. If your answer to a flagged question matches ICAI's note, it isn't a mistake. And since CA Inter has no negative marking, mark your MCQs straight against the key: right or wrong, no deductions. CA Inter exam pattern Jan 2027 shows how each paper splits its 30 MCQ marks.
Which attempt to solve first before 2 January 2027
Begin with the September 2026 papers and follow with May 2026; dip into January 2026, September 2025 and May 2025 for timed sets and chapter practice. Write each one by hand, for the full three hours, at ICAI's actual timing from its January 2027 schedule (PDF) (opens in a new tab): 15 minutes' reading from 1:45 PM, then 2 to 5 PM. Group I papers fall on 2, 4 and 6 January 2027; Group II papers on 8, 10 and 12 January.
Each September 2026 paper goes on the first Sunday after that paper's high-priority chapters end in our CA Inter revision planner:
| Date | Group I | Group II |
|---|---|---|
| Sun 1 Nov | Sep 2026 Paper 4 (Cost done by 29 Oct) | |
| Sun 8 Nov | Sep 2026 Paper 1 (Advanced Accounting done by 3 Nov) | |
| Sun 22 Nov | Sep 2026 Paper 6 (FM and SM done by 17 Nov) | |
| Sun 29 Nov | Sep 2026 Paper 3 (Taxation done by 22 Nov) | |
| Sun 6 Dec | Sep 2026 Paper 2 (Law done by 4 Dec) | Sep 2026 Paper 5 (Audit done by 4 Dec) |
| From 6 Dec (Group II) and 10 Dec (Group I) | May 2026 questions as timed sets in each paper's second-pass days | The same |
Writing both groups? Follow the planner's week-by-week table and write: Paper 1 on Sun 25 Oct, Paper 3 on Sun 8 Nov, Paper 2 on Sun 15 Nov, Paper 4 on Sun 29 Nov, Paper 5 on Sun 6 Dec, Paper 6 on Sun 13 Dec.
From December, the full mocks take over. If you're on the three-mock calendar of our CA Inter Jan 2027 mock test plan instead, write each September 2026 paper before that subject's Mock 1. To choose which chapters to pull from the older attempts, use the chapter wise weightage for CA Inter Jan 2027.
Marking your own Inter paper against ICAI's answers
In brief: keep the PDF closed until your three hours are up, score Part I from the key, then compare each Part II working and step with ICAI's, not just the final figure. Our guide to checking your answers with ICAI suggested answers sets out all five steps.
What to compare in each Inter paper:
| Paper | Compare with ICAI's answer |
|---|---|
| Advanced Accounting | The AS named, the format, and every working note |
| Corporate and Other Laws | The section quoted, how it meets the facts, and the conclusion line |
| Taxation | The assessment year and regime used, then each step of the computation |
| Cost and Management Accounting | The statement format and each formula step behind the final figure |
| Auditing and Ethics | The SA, CARO clause or ethics rule cited, and the auditor's conclusion |
| FM and SM | The FM decision line, and whether each SM answer uses the case's facts |
One caution printed inside each ICAI volume: the answers "do not constitute the basis for evaluation of the students' answers in the examination". They model a complete answer but carry no step-wise marks; step marking in CA exams covers part marks. Need 40 in a paper or 60 for an exemption? See CA Inter passing marks Jan 2027. The same paper-wise sets for other levels: CA Final and CA Foundation.
Frequently asked questions
Are the CA Inter suggested answers Sep 2026 out?
Yes. All six paper-wise PDFs are on ICAI's September 2026 Intermediate page (opens in a new tab), and the six MCQ booklets with keys are on its MCQ questions and keys page (opens in a new tab).
Is there a CA Inter answer key for Sep 2026?
Yes, in two places: at the end of Part I in each suggested answers PDF, and on the last page of each MCQ booklet. In Papers 2, 5 and 6, one question had no correct option and ICAI awarded two marks to all candidates who appeared.
Where can I download CA Inter May 2026 suggested answers for Taxation, Law or Audit?
From the May 2026 table above: Taxation (PDF) (opens in a new tab), Law (PDF) (opens in a new tab) and Audit (PDF) (opens in a new tab). All three are ICAI's own files; the full set and the two group volumes (July 2026 edition) are on ICAI's May 2026 Intermediate page (opens in a new tab).
Are the CA Inter Jan 2026 suggested answers still right for Jan 2027?
For Advanced Accounting, Costing, Audit and FM and SM, use them freely. For Taxation, January 2026 uses AY 2025-26 while January 2027 uses AY 2026-27: verify each rate and limit before relying on it. For Law, check the Paper 2 amendments for January 2027.
After the past papers: unseen Inter mocks
Past papers and ICAI's answers show how ICAI frames and marks questions; for papers you have never seen, our CA Inter mock tests for January 2027 give you full-syllabus mocks in every subject, set by 15+ qualified CA faculty at the real ICAI standard, on the current pattern, and covering every amendment applicable for January 2027. Write by hand, scan your answers into a single PDF and upload it; your copy comes back checked within 24 hours, marked step-wise the ICAI way, with the reason for each mark cut and the correct line to write.
- Group I papers (Advanced Accounting, Law, Taxation): CA Inter Group 1 mock tests
- Group II papers (Costing, Audit, FM and SM): CA Inter Group 2 mock tests
For ICAI's own MTPs, RTPs and past papers, use our CA Inter free resources page; for the CA test series of every level, start at our CA mock tests home page.