Chartered accountancy a whole of 4–5-year program designed to achieve the task of account managerial at professional level. Every year lakhs of students try to appear for the examination which is divided into three levels. CA Foundation (which was earlier called the CA CPT {Common Proficiency Test}. ICAI further changed the name of the examination), CA Intermediate Examination and CA Final Examination.

The first level i.e., ca foundation is a type of entrance examination. The difficulty level also accommodated as low at this level. The other two level are quite challenging as the distinct syllabus places difficulty.

 

CA Inter

 

The second level of the CA examination is CA Intermediate exam. This is the most challenging level of the competency as the syllabus mentioned below is distinct and challenging at the same way:

• Paper-1: Accounting
   
• Paper-2: Corporate and Other Laws
   
• Paper-3: Cost and Management Accounting
   
• Paper-4: Taxation
   
• Paper-5: Advanced Accounting
   
• Paper-6: Auditing and Assurance
   
• Paper-7: Enterprise Information Systems & Strategic Management
   
• Paper-8: Financial Management & Economics for Finance

 

This is the revised syllabus in this level, centred by the board of examination ICAI. Based on the format of the eight papers, there are two categories in CA Intermediate.

 

MODULE 1

1. Accounting
2. Corporate and other Laws
3. Cost and Management Accounting
4. Taxation

 

MODULE 2

1. Advance Accounting
2. Auditing and Assurance
3. Enterprise Information System and Strategic Management
4. Financial Management & Economics for Finance

 

 

There will be both objective and subjective question types on the paper, and students will have three hours to complete it. Every paper carries 100 marks. Thus, passing the CA Intermediate exam necessitates a total score of 800. To pass the exams, students must obtain passing marks of at least 40% on each paper and a total of 50%. For the CA Intermediate exams, there are no failing grades as well. In offline mode, the tests are administered twice a year in May and November.

 

Which is the most difficult subject in CA Inter?

 

As stated above, the eight papers or eight subjects, among these subjects some subjects have a high difficulty level to understand and level of question competency. The Auditing is recognised as the most difficult subject in CA Inter. This subject is the most competitive one as individual cannot study this subject on its own. Subjects like Accounting & Corporate and other laws helps in getting the knowledge of the subject auditing. Although FM & SM also needs proper attention. Otherwise considering CA Inter challenging at whole is not any call of concern, it is definitely a difficult level in CA. But with timely studies, and proper knowledge aspirants can even crack all the papers at one attempt.

 

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