A CA Inter Group 2 test series for January 2027 should give you full-length papers in Cost and Management Accounting, Auditing and Ethics, and Financial Management and Strategic Management, set on ICAI's current pattern and written in one 3-hour sitting each. Each paper should come back checked step by step, so you see where a computation lost marks or an audit answer stayed general before you sit the real ones on 8, 10 and 12 January 2027. For the full CA Inter test series, including Group I, see the CA Inter test series page.
CA Inter Group 2 papers and pattern
Each Group II paper is 100 marks in 3 hours, from 2 to 5 PM, with 15 minutes of advance reading time from 1:45 PM (ICAI schedule, PDF (opens in a new tab)):
- Part I: 30 marks of MCQs, mostly case-scenario based, with no negative marking (ICAI FAQs, Q 3.16 and 3.17, PDF (opens in a new tab)).
- Part II: 70 marks of descriptive questions. In Papers 4 and 5 you answer Question 1 and any 4 of the remaining 5, at 14 marks each (Paper 4 (opens in a new tab) and Paper 5 (opens in a new tab), September 2026, PDF).
- Paper 6 is two halves: Section A Financial Management and Section B Strategic Management, 50 marks each. Part I has 16 MCQs across both sections, and in Part II you answer the compulsory question plus any 2 of the other three in each section (Paper 6, September 2026, PDF (opens in a new tab)).
The paper-by-paper detail is in CA Inter exam pattern Jan 2027.
CA Inter Group 2 passing marks
ICAI's rule is the same for both groups (FAQs on the Intermediate examination, Q 3.18, PDF (opens in a new tab)): in one sitting, 40% or more in every paper of the group and 50% or more of the group's total marks. You don't have to clear Group II in the same sitting as Group I.
For Group II, that is at least 40 in each of Costing, Audit and FM-SM, and 150 out of 300 in total. Paper 6 counts as one paper of 100 marks, so a weak SM half pulls the whole paper down even when FM is strong.
If you appear in all three papers and miss the group, any paper where you scored 60% or more is exempted for the next three exams (FAQs, Q 3.19, PDF (opens in a new tab)).
CA Inter Group 2 mock tests: when to write them
ICAI has fixed Group II for 8, 10 and 12 January 2027, but the paper-wise dates are not announced yet. Group II starts after Group I, so if you are writing both groups, don't leave the Group II mocks to the end of December.
- Write your first mock of a paper after one full revision of it, in the second half of November.
- Leave a day after each mock to fix it. Go through every mark cut and rewrite the questions you lost marks on.
- Rotate Costing, Audit and FM-SM so no paper goes cold.
- In Paper 6, split the clock: about 90 minutes per section, MCQs included, or one half eats the other.
- Write at 2 PM, in one sitting, by hand, closed book.
- No full mocks on the days between papers. Use the gap day for the next paper's revision.
Our CA Inter Jan 2027 mock test plan lays this out on dates, and the CA Inter Jan 2027 revision planner gives the chapter order.
CA Inter Group 2: what each paper tests
ICAI's skill-wise weightage (PDF) (opens in a new tab):
| Paper | Comprehension and knowledge | Analysis and application |
|---|
| Cost and Management Accounting | 20%–30% | 70%–80% |
| Auditing and Ethics | 40%–60% | 40%–60% |
| Financial Management | 20%–30% | 70%–80% |
| Strategic Management | 30%–55% | 45%–70% |
- Costing is long problems with many adjustments. The case-scenario MCQs are computations too, each needing its own working. ICAI's questions often tell you how to round and to present only relevant figures; follow those lines exactly. Cost sheets, standard costing, budgets and marginal costing come up in almost every recent paper.
- Audit is theory set in a scenario. A named company, a few lines of facts, then a question set with reference to a named Standard on Auditing (SA). The marks go to the right SA, applied to those facts, with a conclusion. Audit of banks and the audit report are among the most-asked areas, and recent papers have had a CARO clause every time.
- FM is mostly numbers, SM is applied theory. FM questions build step on step (cost of capital, then cash flows, then NPV), so one early slip costs more than one mark. SM caselets usually give a mark for identifying the strategy or concept, then ask you to explain it in the context of the case.
CA Inter Group 2 Jan 2027: study material and amendments
From ICAI's study material notice for January 2027 (PDF) (opens in a new tab), all three Group II papers use the July 2024 edition (Reprint August 2025 onwards), plus the RTP for January 2027. Where ICAI has published a newer edition marked "Relevant for May, 2027 and onward Examinations", it is not for January 2027.
- No Group II paper has its own amendments notice. ICAI's January 2027 amendments are for Paper 2, and the Statutory Update for Paper 3.
- Audit still uses some company law facts. ICAI's Paper 2 amendments for January 2027 (PDF (opens in a new tab)) change the small company limits (₹10 crore paid-up capital, ₹100 crore turnover) and require an auditor's fraud report to the Central Government to be filed electronically in Form ADT-4. Keep these in mind where an audit question turns on them.
- The January 2027 RTP is out on boslive.icai.org (ICAI RTP page (opens in a new tab)). The Paper 4, 5 and 6 RTPs add no applicability note: each starts straight with questions.
More in CA Inter amendments for Jan 2027 and CA Inter study material for Jan 2027.
CA Inter Group 2: what ICAI's papers reward
What ICAI's recent Group II papers ask for and its suggested answers give marks to, so check your own answers against it:
- Costing: working notes shown, since the paper says they "should form part of the answer"; the question's rounding instruction followed exactly; only the relevant figures when the question says "Present only relevant figures", which also saves time.
- Audit: the right SA named and applied to the facts given, ending with a conclusion; the one-mark "Identify" part answered, not skipped.
- FM: each figure checked before you build on it, because later steps depend on it; the decision stated in words when the question says "Advise" or "Support your decision with calculations".
- SM: the strategy or concept named first, since caselets often give a mark for identifying it, then explained using the caselet's facts.
More are in ICAI examiners' comments: common mistakes.
Each Group II mock is written by hand and uploaded as one PDF. The checked copy comes back within 24 hours with ICAI-style step-wise marks, the reason for every mark cut and the correct line to write, so a general audit answer or a computation that went wrong early shows up before the exam.
Frequently asked questions
Which papers are in CA Inter Group 2?
Paper 4 Cost and Management Accounting, Paper 5 Auditing and Ethics, and Paper 6 Financial Management and Strategic Management (Section A FM and Section B SM, 50 marks each), each 100 marks in 3 hours (ICAI FAQs, Q 3.13, PDF (opens in a new tab)).
When is the CA Inter Group 2 exam in January 2027?
On 8, 10 and 12 January 2027, from 2 to 5 PM (ICAI, PDF (opens in a new tab)). ICAI has not yet said which paper falls on which day.
What marks do I need to pass CA Inter Group II?
40 out of 100 in each of Costing, Audit and FM-SM, and 150 out of 300 across the three, in the same sitting (ICAI FAQs, Q 3.18, PDF (opens in a new tab)).
Is there negative marking in CA Inter Group 2 MCQs?
No. There is no negative marking for MCQs in the Intermediate examination (ICAI FAQs, Q 3.17, PDF (opens in a new tab)), so never leave one blank.
Where are ICAI's free Group II practice papers?
ICAI's RTPs, MTPs and past papers are linked paper-wise on our CA Inter free resources page. To check your MTP answers yourself, read how to check your ICAI MTP.