CA Inter MCQs in All Six Papers: Marks, Rules and a Strategy for the 30-Mark Section

Since the May 2024 exams, every CA Intermediate paper has had a 30-mark MCQ section alongside 70 marks of descriptive questions. Across six papers that comes to 180 of the 600 marks. Students who treat it as a warm-up lose marks they could have banked. This guide sets out ICAI's rules for the section and a strategy built around them. For Paper 1 in detail, see CA Inter Advanced Accounting MCQs.

ICAI's Rules for the MCQ Section

From ICAI's guidance notes for the Intermediate examination (September 2026):

All six papers have objective questions worth 30% of the paper: 30 marks in each 100-mark paper. The other 70 marks follow the descriptive pattern.
Each MCQ carries 1 or 2 marks and has four options, one of them correct.
The MCQs are compulsory, with no internal or external choice.
They may be knowledge-based or application-based, testing either knowledge and comprehension or application and analysis.
There is no negative marking.
No reasoning is required for MCQ answers.

ICAI's FAQ describes them as case scenario or case-study based MCQs. Because each question is worth 1 or 2 marks, a paper's MCQ section can have anywhere from 15 to 30 questions. ICAI does not fix the split, so read the question paper's instructions for the count and for where to record your answers.

The Six Papers

Group I: Paper 1 Advanced Accounting; Paper 2 Corporate and Other Laws; Paper 3 Taxation (Section A Income-tax Law, 50 marks; Section B GST, 50 marks).
Group II: Paper 4 Cost and Management Accounting; Paper 5 Auditing and Ethics; Paper 6 Financial Management and Strategic Management (Section A FM, 50 marks; Section B SM, 50 marks).

Papers 3 and 6 are answered in two separate answer books, one per section, but each counts as a single paper for passing and exemption. Every paper is 3 hours (2 PM to 5 PM IST) with 15 minutes of advance reading time from 1.45 PM.

Why the MCQ Section Decides Results

To pass a group you need at least 40% in each paper and 50% in the group aggregate (150 of 300) at one sitting. If you appear in all papers of a group and fail it, any paper in which you scored 60% or more is exempted for the next three exams.

Worked example. In Auditing and Ethics you score 24 of 30 in the MCQs. You then need only 16 of the remaining 70 descriptive marks to reach 40. Score 15 of 30 instead, and you need 25 of 70. The same arithmetic applies to the exemption line: 25 MCQ marks leave you needing 35 of 70 for a 60.

Group example. Group II scores of 58, 44 and 51 total 153. Every paper is above 40 and the aggregate is above 150, so the group is passed. If the 44 had been a 38, you would fail the group despite a 147 total. Three extra MCQ marks in that paper would have changed the result.

Strategy

Never leave an MCQ blank

With no negative marking, a guess can only add marks. Eliminate what you can, then commit. Mark the ones you guessed so you can revisit them if time allows.

Budget about 50 minutes

Three hours for 100 marks is 1.8 minutes a mark, which puts 30 MCQ marks at about 54 minutes. Aim for 45 to 50 minutes so you gain time for the descriptive questions. Use the 15-minute reading time to read the MCQ case scenarios and plan your descriptive answers.

Choose an order and practise it

Doing MCQs first banks marks while you are fresh; doing them last protects your descriptive time. Try both in ICAI's Mock Test Papers and keep whichever gives the higher score. Whatever you choose, keep to the time box.

Read the case once, with the questions in mind

Look at the questions attached to a case before reading it, then read it once and mark the facts each question needs.

Solve before you look

In numerical MCQs (costing, FM, accounting), work out your figure first. The distractors are built from typical errors, such as using the pre-tax cost of debt or the wrong denominator.

Paper by Paper

Advanced Accounting: the MCQs lean on the Accounting Standards (AS, not Ind AS) and short computations such as internal reconstruction or buyback. Practise in the Advanced Accounting bank; for a worked example, see our guide to internal reconstruction.
Corporate and Other Laws: expect section-level detail on time limits, thresholds and who approves what. Case scenarios on prospectus and allotment of securities and companies incorporated outside India are good drills. Full bank: Corporate and Other Laws.
Taxation: the MCQs test computation and provisions under the law applicable to your attempt. Check ICAI's applicability announcement and the statutory update for January 2027 before you revise. We do not yet have a Taxation bank.
Cost and Management Accounting: mostly short computations (variances, EOQ, process costing, marginal costing). Practise in the CMA bank, especially standard costing.
Auditing and Ethics: Standards on Auditing applied to a scenario: which SA applies and what the auditor should do. Practise in the Audit bank.
FM and SM: FM MCQs are numerical (cost of capital, leverage, working capital), and SM MCQs test frameworks applied to a short case. Practise in the FM and SM bank.

A Weekly Routine

Daily: 20 to 30 chapter-wise MCQs in the paper you are studying, with every error logged by reason (rule not known, misread, calculation slip).
Weekly: one mixed set of 30 marks across all chapters done so far, timed at 50 minutes.
Final month: ICAI's Mock Test Papers under full exam conditions. See our guide to RTPs, MTPs and past papers.

The ICAI daily challenge gives you 10 questions a day across our live ICAI banks.

FAQs

Do all CA Inter papers have MCQs?
Yes. All six papers have 30 marks of MCQs and 70 marks of descriptive questions.

Is there negative marking in CA Inter MCQs?
No. ICAI's guidance notes say there is no negative marking for wrong answers.

How many MCQs are in each CA Inter paper?
ICAI fixes the marks (30), not the count. With 1- or 2-mark questions, the count can range from 15 to 30. Check the instructions on your paper.

Do I need to show workings for MCQs?
No. ICAI says no reasoning is required for MCQ answers. Do the workings on rough space so you can check them.

Is there a choice in the MCQ section?
No. All MCQs are compulsory, with no internal or external choice.

Sources

ICAI, Intermediate Examination September 2026: Notes for Information and Guidance: MCQ rules, paper sections and answer books.
ICAI, FAQs on the New Scheme of Education and Training: papers, 30% case-based MCQs, no negative marking, passing and exemption rules.
ICAI Examination Department, announcement for January 2027 examinations: dates, timings and reading time.
ICAI BoS, study material applicable for January 2027, including the Taxation statutory update.