CA Inter Application Process September 2025: The Institute of Chartered Accountants of India (ICAI) has announced the CA Intermediate Examination for September 2025. This comprehensive guide covers everything you need to know about the application process, important dates, fees, eligibility criteria, and examination details for the upcoming CA Inter exams.
CA Inter Registration – September 2025
To be eligible for the CA Intermediate September 2025 Examination, candidates must be registered under the CA Intermediate Course with the Institute of Chartered Accountants of India (ICAI) as per the revised scheme under Regulation 28G(4) of the Chartered Accountants Regulations, 1988.
Registration Deadline:
Candidates must have registered on or before 1st January 2025 to be eligible to appear for the September 2025 exam session. This registration date ensures candidates complete the mandatory 8-month study period, which is a prerequisite for appearing in the exam.
Valid Registration Required:
- The registration is valid for 5 years from the date of registration or course conversion.
- Students whose registrations have lapsed must revalidate their registration through the SSP (Self Service Portal).
- A one-time revalidation is permitted for an additional 5 years, upon payment of the prescribed fee.
Modes of Entry:
- Foundation Route: Students who passed the CA Foundation Exam and 10+2 (or equivalent) can register.
- Direct Entry Route: Graduates/Postgraduates or those who cleared the Intermediate level of ICMAI or ICSI can also register directly, subject to ICAI’s conditions.
Conversion from Old Scheme:
Students registered under earlier schemes (e.g., PE-II, IPCC, Intermediate (IPC)) must convert to the current Intermediate Course before applying for the exam. This conversion must be done online via the SSP portal, and no fee is required for conversion.
Study Period Criteria:
Candidates must have completed at least 8 months of study as on 1st September 2025 to be eligible. This includes time spent after course conversion in case of switching from old schemes.
Important Dates for CA Inter September 2025
Application Timeline
- Start Date: July 5, 2025
- Last Date (Without Late Fee): July 18, 2025
- Last Date (With Late Fee of Rs. 600/US$10): July 21, 2025
- Late Fee Period: July 19, 2025 to July 21, 2025
Examination Schedule
The CA Intermediate examination will be held in September 2025 with the following schedule:
Group I
| Paper | Subject | Date | Day | Timing |
|---|---|---|---|---|
| 1 | Advanced Accounting | September 4, 2025 | Thursday | 2:00 PM to 5:00 PM |
| 2 | Corporate and Other Laws | September 7, 2025 | Sunday | 2:00 PM to 5:00 PM |
| 3 | Taxation (Income Tax & GST) | September 9, 2025 | Tuesday | 2:00 PM to 5:00 PM |
Group II
| Paper | Subject | Date | Day | Timing |
|---|---|---|---|---|
| 4 | Cost and Management Accounting | September 11, 2025 | Thursday | 2:00 PM to 5:00 PM |
| 5 | Auditing and Ethics | September 13, 2025 | Saturday | 2:00 PM to 5:00 PM |
| 6 | Financial Management & Strategic Management | September 15, 2025 | Monday | 2:00 PM to 5:00 PM |
Additional Important Dates
- Admit Card Release: Generally 14 days prior to examination commencement
- Result Declaration: Expected in November 2025
- Exemption Surrender Deadline: July 31, 2025
Eligibility Criteria for CA Inter September 2025
Basic Eligibility Requirements
To appear for the CA Intermediate examination, candidates must fulfill the following conditions:
- Course Registration: Must be enrolled for the relevant level(s) of the Intermediate Course
- Valid Registration: Registration to the Intermediate course must be valid (5-year validity period)
- Study Period: Must have completed 8 months of study course as on the first day of the examination month
Specific Eligibility for September 2025
- New Registrations: Candidates must have registered for the Intermediate Course on or before January 1, 2025
- Course Conversion: Candidates from erstwhile courses must convert to the new Intermediate course before applying
Course Conversion Requirements
Candidates with course codes other than NEWINT23 or CONINT23 need to convert to the new course before applying. The conversion process is:
- No fees required for conversion
- Use SSP login credentials
- Navigate to Student Functions → Apply for Conversion → Convert Old to New Course
CA Inter Application Process – Step by Step Guide
Prerequisites Before Applying
- Valid SSP Login: Ensure you have valid login credentials for the Self Service Portal (SSP)
- Course Registration: Verify your course registration status
- Photo and Signature: Upload latest photograph and signature as per prescribed format
- Group Registration: Confirm registration for intended groups
- City Selection: Choose examination city from the available list
Online Application Process
- Access Portal: Visit https://eservices.icai.org
- Login: Use your SSP credentials (username and password)
- Form Selection: Select CA Intermediate September 2025 examination form
- Fill Details: Complete all required fields carefully
- Verification: Review all details before submission
- Payment: Make online payment of examination fees
- Confirmation: Download and save the PDF copy for future reference
Important Technical Guidelines
- Single Session: Do not open multiple sessions simultaneously on the same computer
- Browser Requirements: Clear temporary files and cookies before filling the form
- Internet Connection: Use stable broadband connection, avoid mobile phones
- Time Management: Fill the form during off-peak hours for better performance
Examination Fees Structure
Indian Centres
| Category | Fee Amount |
|---|---|
| Both Groups/Unit 2 | Rs. 2,700/- |
| One Group or Unit (Other than Unit 2) | Rs. 1,500/- |
| Late Fee | Rs. 600/- |
Foreign Centres
Middle East Centres (Abu Dhabi, Dubai, Doha, Muscat, Bahrain, Kuwait, Riyadh)
| Category | Fee Amount |
|---|---|
| Both Groups/Unit 2 | US$ 500 |
| One Group or Unit (Other than Unit 2) | US$ 325 |
| Late Fee | US$ 10 |
South Asian Centres (Kathmandu, Thimpu)
| Category | Fee Amount |
|---|---|
| Both Groups/Unit 2 | Rs. 3,400/- |
| One Group or Unit (Other than Unit 2) | Rs. 2,200/- |
| Late Fee | Rs. 600/- |
Payment Guidelines
- Mode: Online payment only
- Refund Policy: No refunds except for technical failures or double payments
- Verification: Ensure successful payment and PDF generation
- Documentation: Keep payment receipts and confirmation PDFs
Examination Pattern and Structure
Paper Structure
Starting from May 2024, all CA Intermediate papers follow a hybrid pattern:
- Multiple Choice Questions (MCQs): 30 marks (30% weightage)
- Descriptive Questions: 70 marks (70% weightage)
- Total Duration: 3 hours per paper
MCQ Guidelines
- Format: 4 options per question with 1 correct answer
- Marks: 1 or 2 marks per question
- Choice: No internal or external choice in MCQs
- Negative Marking: No negative marking for wrong answers
- Skills Tested: Knowledge, comprehension, application, and analysis
Bifurcated Papers
Two papers have been divided into sections:
Paper 3 – Taxation
- Section A: Income Tax Law
- Section B: Goods and Services Tax (GST)
- Answer Books: Separate answer books for each section
Paper 6 – Financial Management and Strategic Management
- Section A: Financial Management
- Section B: Strategic Management
- Answer Books: Separate answer books for each section
Examination Centres
Major Cities with Multiple Zones
The following cities are divided into different zones:
- Ahmedabad, Aurangabad, Bengaluru, Bhopal, Chennai
- Delhi/New Delhi, Hyderabad, Indore, Jaipur, Kolkata
- Lucknow, Mumbai, Nagpur, Nashik, Pune
- Surat, Thane, Vadodara, Vasai
Zone Allocation Policy
- Candidates will be allotted to their preferred zone when possible
- In case of accommodation shortage, allocation may be to other available zones
- No change requests will be entertained for zone reassignments
International Centres
- Middle East: Abu Dhabi, Dubai, Doha, Muscat, Bahrain, Kuwait, Riyadh
- South Asia: Kathmandu (Nepal), Thimpu (Bhutan)
Unit Scheme for Eligible Candidates
Who Can Apply Under Unit Scheme
Candidates who have passed one group from previous examination schemes:
- Erstwhile Intermediate (Para 2A of Schedule B)
- Professional Education Course II (PE-II)
- Professional Competence Course (PCE)
- Intermediate (IPC)
- Erstwhile Intermediate (May 2018 to November 2023)
Unit Categories and Papers
Unit 1 (For First Group Passed)
- Papers to appear: 3, 4, and 6
Unit 2 (For Second Group Passed)
- Papers to appear: 1, 2, 5, and 6
Unit 3 (For IPCE/IPC Second Group Passed)
- Papers to appear: 2, 3, and 4
Note: Specific unit allocation depends on the exact course and group previously passed
Exemption and Passing Requirements
Exemption Criteria
- Minimum Score: 60% marks in any paper of a group
- Validity: Valid for next 3 consecutive examinations
- Automatic Grant: No separate application required
- Identification: Marked with “#” in statement of marks
Passing Requirements
Individual Group/Unit
- Paper-wise: Minimum 40% in each paper
- Aggregate: Minimum 50% in total marks of the group/unit
Both Groups Together
- Option 1: 40% in each paper + 50% aggregate in each group separately
- Option 2: 40% in each paper + 50% aggregate of all papers combined
Permanent Exemption
- Available from May 2024 onwards
- For candidates who exhaust 3-attempt exemption
- Requires 50% marks in each remaining paper
Language Options
Available Languages
- English: Default medium
- Hindi: Optional for all papers except specific subjects
Hindi Medium Restrictions
- Not Available: Paper 1 (Advanced Accounting), Paper 3 (Taxation)
- Question Papers: Bilingual for allowed papers
- Answer Requirement: Must answer in chosen medium consistently
Language Rules
- Option must be exercised during application
- Cannot be changed after submission
- No paper-wise language choice allowed
- Mixed language answers not permitted
Admit Card and Results
Admit Card Details
- Release: Available 14 days before examination
- Access: Download from https://eservices.icai.org
- Format: Digital only, no physical cards issued
- Verification: Check all details upon download
Result Information
- Declaration: Expected November 2025
- Access: Available at https://icai.nic.in
- Statement of Marks: Sent by post after result declaration
- Pass Certificate: Issued within 60 days for successful candidates
Special Provisions
Candidates with Disabilities
- Eligibility: Permanent disabilities as per Rights of Persons with Disabilities Act 2017
- Facilities: Extra time and/or writer assistance
- Application: Separate application with medical certificates required
- Documentation: Civil surgeon certificate specifying disability percentage
Correction Window
- Purpose: Correct errors in Centre/Group/Medium selection
- Access: Available through SSP dashboard
- Cost: Free correction window after form submission
- Timeline: Limited period after application window closure
Calculator and Examination Rules
Permitted Calculator
- Type: Battery operated portable calculator
- Specifications: Up to 6 functions, 12 digits, up to 2 memories
- Restrictions: Scientific calculators not allowed
Prohibited Items
- Mobile phones and electronic gadgets
- Study materials and notes
- Any communication devices
- Tobacco products and intoxicants
Unfair Means Consequences
- Immediate expulsion from examination hall
- Result cancellation/withholding
- Disciplinary action by examination committee
- Written explanation required if expelled
Verification and Certified Copies
Answer Book Verification
- Fee: Rs. 100/- per paper (Maximum Rs. 400/- per group)
- Timeline: Within one month of result declaration
- Process: Online application through SSP dashboard
- Scope: Verification only, no re-evaluation
Certified Copies
- Fee: Rs. 500/- per paper
- Timeline: Within 30 days of result declaration
- Delivery: Scanned copies sent to registered email
- Process: Online application through SSP
Rank and Merit Recognition
Rank Certificate Eligibility
- Pass in one sitting
- No previous exemptions availed
- Minimum 55% aggregate marks
- Issued up to 50th rank on All-India basis
Distinction Criteria
- Pass in one sitting with minimum 70% total marks
- Special mention on pass certificate
- Recognition of academic excellence
Contact Information and Help Desk
Technical Support
- SSP Login Issues: [email protected] | 9997599975
- Profile Changes: Raise ticket in SSP or contact CRO
Examination Queries
- General Queries: [email protected]
- Phone Support: 0120-3054808/3054819/4953708
- Exemption Issues: [email protected]
Important Resources
- Main Website: www.icai.org
- Self Service Portal: https://eservices.icai.org
- Results Portal: https://icai.nic.in
- Support Documentation: Available on ICAI website
FAQs – Frequently Asked Questions
1. What is the eligibility criteria for appearing in the CA Inter September 2025 exam?
To appear for the CA Inter September 2025 exam, a candidate must have registered on or before 1st January 2025, and completed at least 8 months of study. The registration must be valid under the 5-year term, or revalidated as per the new regulation.
2. What are the important dates for the CA Inter September 2025 application process?
The exam application form will be available from 5th July 2025. The last date without a late fee is 18th July 2025, while applications with a late fee of ₹600 can be submitted until 21st July 2025. No form will be accepted after this date.
3. What is the examination fee for CA Intermediate September 2025?
The exam fee for both groups or Unit 2 is ₹2700 (India), $500 (Overseas), and ₹3400 (Kathmandu/Bhutan). For one group or other units, it’s ₹1500 (India), $325 (Overseas), and ₹2200 (Kathmandu/Bhutan). Payment is to be made online only.
4. How can a candidate apply for the CA Inter September 2025 exam?
Candidates must apply online through ICAI’s Self Service Portal (SSP) at https://eservices.icai.org. They should log in with credentials, verify their course registration, update photo/signature if needed, and submit the form with payment online.
5. What is the structure of the CA Intermediate exam papers under the new scheme?
Each paper carries 100 marks, with 30 marks allotted to MCQs and 70 marks to descriptive questions. MCQs are compulsory, have no negative marking, and cover both knowledge-based and application-based skill levels, aligned with modern assessment techniques.
6. Can candidates opt for the Hindi medium in CA Inter exams?
Yes, candidates can choose Hindi as their medium for answering, but this must be selected at the time of filling the form. However, question papers for certain subjects like Accounting and Taxation will be in English only, even for Hindi medium candidates.
7. What is the process to correct errors in the submitted exam form?
ICAI provides a Correction Window after the form submission period, where candidates can make changes to centre, group, or medium online via SSP. There’s no second correction window with a fee, so candidates must use the first window carefully.
8. Is it possible to claim an exemption in any paper of CA Inter?
Yes, a candidate who has scored 60% or more in a paper but failed the group can carry forward that score as an exemption for the next three attempts. This exemption is automatically granted and shown in the marksheet with a “#” symbol.
9. What is the exam schedule for CA Inter September 2025?
- Group I:
- Advanced Accounting: 04 Sep 2025
- Corporate & Other Laws: 07 Sep 2025
- Taxation: 09 Sep 2025
- Group II:
- Cost & Management Accounting: 11 Sep 2025
- Auditing & Ethics: 13 Sep 2025
- Financial & Strategic Management: 15 Sep 2025
Each paper is conducted from 2:00 PM to 5:00 PM IST.
10. When and where will admit cards be available for download?
Admit cards for the CA Inter September 2025 exam will be made available on the SSP portal at https://eservices.icai.org, around 14 days before the exam date. No physical admit cards will be sent, so candidates must print them themselves.
Conclusion
The CA Intermediate September 2025 examination represents a crucial step in the chartered accountancy journey. Success requires thorough preparation, timely application, and adherence to all guidelines. Candidates should ensure they meet eligibility criteria, complete the application process correctly, and prepare comprehensively for the examination.
Read Full Notification – CA Inter Application Process Guide September 2025
The hybrid examination pattern with MCQs and descriptive questions demands both conceptual understanding and practical application skills. With proper planning and dedication, candidates can achieve success in this prestigious examination.
Remember to keep track of all important dates, maintain valid documentation, and utilize the available support systems provided by ICAI. Good luck with your CA Intermediate journey!