CA Inter exam pattern Jan 2027: MCQs, marks, all 6 papers
In the CA Inter exam pattern for January 2027, each of the six papers carries 100 marks for 3 hours: Part I is 30 marks of MCQs with no negative marking, and Part II is 70 marks of descriptive questions, in one booklet. This guide explains how each paper is set, using ICAI's own September 2026 question papers and the January 2027 exam schedule. The papers are linked so you can check each point yourself. For every exam and form date, see CA exam dates 2026 and 2027.
CA Inter exam pattern at a glance
- 100 marks, 3 hours per paper. For January 2027, every paper runs from 2 to 5 PM (IST), with 15 minutes of advance reading time from 1:45 PM (ICAI schedule, PDF (opens in a new tab)).
- Exam dates for January 2027: Group I on 2, 4 and 6 January; Group II on 8, 10 and 12 January.
- Part I is 30 marks of MCQs, answered on the OMR sheet printed on the cover of your answer book.
- Part II is 70 marks of descriptive questions, written inside the answer book.
- No negative marking for MCQs. The cover says: "There is no negative marking for a wrong answer." If you darken no circle or more than one, you get no mark for that MCQ.
- MCQ answers written inside the answer book are not evaluated.
Source for the last four points: the cover of Paper 1, September 2026 (PDF) (opens in a new tab).
Is the CA Intermediate exam objective or subjective?
Both, in every paper: 30 marks objective (MCQs) and 70 marks subjective (descriptive). ICAI's FAQ describes "30% case scenario/ case-study based MCQs and 70% descriptive questions in all the six papers" (New Scheme FAQs, Q 3.16, PDF (opens in a new tab)).
What changed in the CA Inter pattern in 2026
Until January 2026, the descriptive question paper was a separate 70-mark booklet. Its cover told you to "ensure that you receive the question paper relating to both the parts" (Paper 1, January 2026, PDF (opens in a new tab)). From May 2026, each paper is one booklet of 100 marks, with Part I (MCQs) and Part II (descriptive) inside it (Paper 1, May 2026, PDF (opens in a new tab)).
The Part II instructions in the September 2026 Papers 1, 2, 4 and 5 also include: "Candidates are required to write the question number legibly." It is not printed on Paper 3 or Paper 6, and it is not on the January 2026 booklet.
CA Inter paper pattern: Papers 1, 2, 4 and 5
| Paper | Part I | Part II |
|---|---|---|
| Paper 1: Advanced Accounting | 15 MCQs × 2 marks | 6 questions: Q1 compulsory + any 4 of the remaining 5 |
| Paper 2: Corporate and Other Laws | 15 MCQs × 2 marks | Same |
| Paper 4: Cost and Management Accounting | 15 MCQs × 2 marks | Same |
| Paper 5: Auditing and Ethics | 15 MCQs × 2 marks | Same |
You answer 5 descriptive questions for 70 marks, so each question carries 14 marks, usually split into parts. Which chapters those questions came from in ICAI's last four papers is counted in CA Inter chapter wise weightage Jan 2027. Each paper's Part II also says "Working notes should form part of the answer."
CA Inter paper pattern for MCQs: case scenarios
Most MCQs come in case scenarios: a page of facts followed by several MCQs on it. In the September 2026 Paper 1, for example, Case Scenario 1 covered a forward contract on a fixed asset, refund of a government grant, plan assets and warranty provisions. Questions 1 to 4 were set on it. ICAI has since put up every September 2026 MCQ booklet with its answer key; all six, with the three MCQs it marked for all candidates, are in CA Inter MCQ question paper Sep 2026 with answer key.
Sources: Paper 1 (opens in a new tab), Paper 2 (opens in a new tab), Paper 4 (opens in a new tab), Paper 5 (opens in a new tab), all September 2026 (PDF). Which Standard on Auditing each Paper 5 descriptive question tested, attempt by attempt, is mapped in CA Inter Audit mock test Jan 2027.
CA Inter Paper 3 Taxation pattern: two sections, two answer books
Paper 3 has Section A: Income-tax Law and Section B: Goods and Services Tax, 50 marks each.
Part I (30 marks): 16 MCQs. Each section has seven MCQs of 2 marks and one MCQ of 1 mark (15 marks per section). The OMR sheet is on the cover of the Section A answer book only.
Part II (70 marks):
| Section | Questions | What you answer | Marks |
|---|---|---|---|
| A: Income-tax | Q1 to Q4 | Q1 (compulsory) + any 2 of Q2 to Q4 | 35 |
| B: GST | Q5 to Q8 | Q5 (compulsory) + any 2 of Q6 to Q8 | 35 |
In September 2026, Question 1 carried 15 marks and Questions 2 to 4 carried 10 marks each, split 6 + 4. Section B answers go in their own answer book.
Which tax law the Taxation paper follows
Watch the cover note on the law that applies. The September 2026 paper said all Section A questions relate to Assessment Year 2026-27, with notifications and circulars issued up to 28 February 2026. Section B was based on GST law as amended by the Finance Act 2025, with notifications effective up to 28 February 2026. Each attempt has its own cut-off, so read the RTP and Statutory Update for your attempt (see CA exam applicability and cut-off dates).
Source: Paper 3, September 2026 (PDF) (opens in a new tab).
CA Inter Paper 6 pattern: Financial Management and Strategic Management
Paper 6 is also in two sections: Section A: Financial Management and Section B: Strategic Management.
- Part I (30 marks): 16 MCQs numbered across both sections. Fourteen carry 2 marks and two carry 1 mark. In September 2026, the last MCQ of each section was the 1-mark one.
- Part II (70 marks): Section A has Questions 1 to 4: answer Question 1, which is compulsory, and any 2 of Questions 2 to 4. Section B has Questions 5 to 8: answer Question 5, which is compulsory, and any 2 of Questions 6 to 8.
- As in Paper 3, the OMR sheet is on the Section A answer book, and each section's descriptive answers go in their own book.
Source: Paper 6, September 2026 (PDF) (opens in a new tab).
CA Inter marking scheme
| Part | How marks are given | Negative marking |
|---|---|---|
| Part I: MCQs (30 marks) | 2 marks per MCQ (1-mark MCQs in Papers 3 and 6) on the OMR sheet | No |
| Part II: descriptive (70 marks) | Marks per question, step-wise; working notes required | No |
ICAI does not publish a mark-by-mark scheme for the CA Inter accounts, audit, law, GST or costing papers. The 70 descriptive marks are where steps count; our step marking guide quotes ICAI's May 2026 examiners on accounts, taxation and costing. What the examiners flagged in each of the six papers is in ICAI examiner comments for CA Inter May 2026.
CA Inter study material applicable for January 2027
ICAI has listed the editions for January 2027 (ICAI notice, PDF (opens in a new tab)):
- Papers 1, 2, 4, 5 and 6: July 2024 edition (Reprint August 2025 onwards) plus the RTP for January 2027.
- Paper 3, both sections: July 2025 edition, plus the RTP for January 2027 and the Statutory Update for January 2027.
For Paper 2, ICAI has already published the amendments for January 2027. They cover company law changes from 1 May 2025 to 30 June 2026 (Paper 2 amendments, PDF (opens in a new tab)). The study material and RTPs are collected, paper-wise, on our CA Inter study material and CA Inter RTP pages.
How to practise for the CA Inter exam pattern
- Practise MCQs as case sets, not one by one. Read the whole scenario once, then answer all of its questions. That is how the real paper is built.
- Never leave an MCQ blank. There is no negative marking, so a blank is always a lost chance.
- In Papers 3 and 6, plan by section. You must answer in both sections, and the choice applies within each section. Know which questions you will pick from each before you start writing.
- Write each question number clearly. ICAI now asks for it in the instructions of Papers 1, 2, 4 and 5, and it costs nothing to do it in Papers 3 and 6 too.
- Write working notes as part of the answer, labelled and placed under the question, because the instructions require them.
Write full 3-hour papers by hand in this format: case-based MCQs, then 4 of 5 descriptive questions after Question 1, or the section-wise choice in Papers 3 and 6. When to write each of those papers before 2 January is set out in our CA Inter mock test plan for January 2027. ICAI's Mock Test Papers follow this exact pattern; their January 2027 status and last year's dates are in CA Inter and Foundation MTP Jan 2027 schedule, and past MTPs are on our CA Inter mock test papers page. Coming from Foundation? Unlike the CA Foundation exam pattern, Inter has no negative marking anywhere. What comes after Inter, from ICITSS and two years of articleship to Final, is in the CA exam sequence from Foundation to Final.
Frequently asked questions
Is there negative marking in CA Inter?
No. The cover of the CA Inter paper says: "There is no negative marking for a wrong answer." An MCQ with no circle or more than one circle darkened gets no mark (Paper 1, September 2026, PDF (opens in a new tab)).
Is the CA Inter exam objective or subjective?
Both: every paper has 30 marks of MCQs (objective) and 70 marks of descriptive questions (subjective), in one booklet. You need 40 of those 100 marks in every paper to pass; see CA Inter passing marks Jan 2027.
What is the CA Inter paper pattern for MCQs?
Mostly case scenarios: a page of facts followed by several MCQs, worth 30 marks in total, answered on the OMR sheet on the answer book's cover.
Is there step marking in CA Inter?
Yes, in the 70 descriptive marks. MCQs are right, wrong or blank, with no negative marking (step marking in CA exams).
How many MCQs are there in each CA Inter paper?
Papers 1, 2, 4 and 5 have 15 MCQs of 2 marks each. Papers 3 and 6 have 16 MCQs, fourteen of 2 marks and two of 1 mark. Either way, Part I is worth 30 marks.
How many questions do you answer in CA Inter Part II?
In Papers 1, 2, 4 and 5, you answer Question 1 and any 4 of the remaining 5, at 14 marks each. In Papers 3 and 6, you answer the compulsory question and any 2 of the other three in each section.
When is the CA Inter January 2027 exam?
Group I is on 2, 4 and 6 January 2027 and Group II on 8, 10 and 12 January 2027. Every paper runs from 2 to 5 PM (IST), with 15 minutes of reading time from 1:45 PM (ICAI schedule, PDF (opens in a new tab)).
Which study material applies for CA Inter January 2027?
The July 2024 edition (Reprint August 2025 onwards) plus the January 2027 RTP for Papers 1, 2, 4, 5 and 6, and the July 2025 edition plus the January 2027 RTP and Statutory Update for Paper 3 (ICAI notice, PDF (opens in a new tab)).
Where to get the official papers
- Past question papers: ICAI Intermediate question papers (opens in a new tab), also on our CA Inter past year question papers page
- Suggested answers, which include the questions: ICAI Intermediate suggested answers (opens in a new tab)
- RTPs: ICAI Intermediate RTPs (opens in a new tab)
- Everything in one place, with direct PDF links: CA Intermediate free resources
Practise the pattern before January
Our CA Inter test series for January 2027 is now available, with full-syllabus mock tests in this pattern. ICAI's MTPs and past papers are good CA mock tests too: write each one in 3 hours, by hand, and check it against the suggested answers. Every level is on the CA test series home page.