How Difficult Is CA Inter? Pass Rates & Real Difficulty

But is CA Inter really as difficult as people say? The truth is it’s challenging, but absolutely manageable with the right strategy. Thousands clear it every year, many in their first attempt. This blog breaks down the actual difficulty level, updated pass rates, scoring subjects, tough areas, and real reasons why students struggle.

Here’s what increases the difficulty:

• The course jumps from basic concepts in Foundation to in-depth practical + theoretical application.
• Instead of 4 papers, you now deal with two groups and six subjects under the new syllabus.
• Case-study-oriented questions require conceptual clarity, not just memorization.
• More writing practice is needed because papers are descriptive-heavy.
• Students have to balance multiple subjects simultaneously, especially if preparing both groups.

If not planned well, the load can feel overwhelming but with structured preparation, it becomes far more manageable.

• Group 1 Pass Rate: ~12–16%
• Group 2 Pass Rate: ~18–22%
• Both Groups Together: ~10–14%

These numbers reflect one thing clearly:
Students who prepare systematically, revise multiple times, and solve ICAI material have a very strong chance of clearing.

Pass rates are lower not because the exam is “unfair,” but because many students follow inconsistent preparation.

1. Corporate & Other Laws

Lengthy theory + strict language requirements.

2. Audit

Requires conceptual understanding and perfect presentation.

3. Taxation

Fast-changing laws + practical application make it tricky.

4. Advanced Accounting

Complex standards and question-heavy paper.

These subjects are not impossible—just require clarity, revision, and practice.

• Financial Management (FM) – Numerical, logical, and scoring
• Strategic Management (SM) – Easy theory if revised well
• Cost & Management Accounting – Great scoring potential with practice
• Corporate Laws (only some chapters) – If writing style is strong
• Taxation (GST portion) – Very scoring with accuracy

These subjects often help students push their aggregate up.

• Selective studying instead of full syllabus coverage
• Over-reliance on coaching notes instead of ICAI material
• No written practice for practical subjects
• Avoiding mock tests and RTPs
• Last-minute revision instead of structured cycles
• Poor exam time management
• Weak presentation in theory papers like Audit & Law

Fixing these issues dramatically improves your chances of clearing.

• Starting at least 4–5 months before the exam
• Completing three revisions, not just one
• Solving ICAI RTP, MTP, and past papers
• Maintaining balance between theory and practical subjects
• Weekly mock writing practice
• Studying both groups together if your schedule allows—helps in conceptual flow and exemptions

This consistent approach helps even an “average student” clear in their first attempt.