ICAI Intermediate Examination Guidelines for September 2025

Summary of ICAI Intermediate Examination Guidelines for September 2025

Application Process:

• Apply online via the Self-Service Portal (SSP) at https://eservices.icai.org with valid login credentials.
• Ensure valid course registration (codes: NEWINT23/CONINT23); convert lapsed registrations on SSP (no fee).
• Upload compliant photo and signature per ICAI specifications.
• Verify group registration, exam center, medium, and exemptions before payment.
• Pay online: ₹2700 (both groups/unit 2) or ₹1500 (one group/other units) for Indian centers; $500 or $325 for foreign centers; late fee ₹600/$10 applies from July 19-21, 2025.
• Download and retain the PDF of the application after payment.

Eligibility:

• Registered for Intermediate Course by January 1, 2025, with an 8-month study period by September 1, 2025.
• Valid registration (5 years, renewable once for 5 years).
• Candidates from erstwhile Intermediate, PE-II, PCE, IPCE, or Intermediate (IPC) must convert to the new scheme.

Exam Details:

• Dates: Group I: September 4, 7, 9; Group II: September 11, 13, 15, 2025 (2:00 PM–5:00 PM IST).
• Papers:
• Group I: Advanced Accounting, Corporate & Other Laws, Taxation (Income Tax & GST).
• Group II: Cost & Management Accounting, Auditing & Ethics, Financial Management & Strategic Management.
• Papers 3 and 6 are split into two sections but treated as single papers for passing/exemptions.
• 30% MCQs (30 marks, no negative marking) and 70% descriptive questions per paper.
• Hindi/English medium option; bilingual question papers except for Papers 1 and 3 (English only).

Exemptions:

• Automatic exemption for scoring ≥60% in a paper; valid for the next three exams. Pass the group/unit with ≥40% per paper and ≥50% aggregate.
• Permanent Exemption: Apply via SSP to continue exhausted exemptions (post-May 2025) as per guidelines at https://www.icai.org/post/exam-sep-2025.
• Surrender exemption by July 31, 2025, with an affidavit to Joint Secretary (Exams).

Passing Requirements:

• Pass each group/unit with ≥40% per paper and ≥50% aggregate.
• Permanent exemption requires ≥50% in remaining papers of the group/unit.

Additional Information:

• Admit Cards: Available 14 days prior at https://eservices.icai.org; no physical cards.
• Results: Expected November 2025 at https://icai.nic.in.
• Distinction: ≥70% aggregate in one sitting.
• Rank Certificate: Issued for ≥55% aggregate in one sitting, no exemptions, up to 50th rank.
• Verification/Certified Copies: Apply within 30 days of results (₹100/paper, max ₹400; ₹500/paper for copies).
• Disability Support: Apply for extra time/writer with medical certificate and documents to Joint Secretary (Exams).
• Unfair Means: Possession of mobile phones or unauthorized calculators is prohibited; may lead to expulsion or result cancellation.

Key Dates:

• Application: July 5–18, 2025 (without late fee); July 19–21, 2025 (with late fee).
• Surrender Exemption: By July 31, 2025.
• Correction Window: Available post-application (free, no second window).

Support:

• Exam queries: intermediate_examhelpline@icai.in.
• Exemption issues: inter.exemption@icai.in.
• SSP issues: ssp.helpdesk@icai.in or 9997599975.

For detailed guidelines, refer to https://www.icai.org/post/exam-sep-2025 and related announcements.

Annoncement

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