Differences between CA Foundation vs Intermediate in 2025

If you want to become a Chartered Accountant (CA), you have to qualify for the three levels: Foundation, Intermediate, and Final exams. Do you know the key differences between the CA Foundation and CA Intermediate Levels? Read this article to understand how these two levels of CA are so significant in your career as a CA professional.

CA Examinations: Foundation and Intermediate Courses

The Institute of Chartered Accountants of India (ICAI) conducts the CA exams in India. A highly regarded process of education and examination, and as an aspiring candidate, you need to know about the three levels of CA.

You need to clear these levels to become a certified CA professional. Let us learn more about the Foundation and Intermediate levels. In this article, these two levels will be compared based on their purpose, syllabus, course structure, exam format, difficulty level, and eligibility.

Levels and Purpose

To understand the fundamental difference between CA Foundation vs Intermediate, it is essential to grasp their respective purposes. While the CA Foundation teaches the basics, the CA Intermediate teaches professional-level and comprehensive knowledge.

The exam levels reflect analytical and vast knowledge. Below is a tabular format of the differences between the levels of CA Foundation and Intermediate.

 

CA Foundation	CA Intermediate
This is the first level of the CA course It is an entry-level exam	This is the second level of the CA course This exam comes once you qualify for the Foundational course

 

Syllabus and Concepts

It is important for you to know the syllabus of these levels, the foundation and intermediate exams. To prepare for each exam, you need to know about the updated syllabus of the CA Foundation and Intermediate levels. Below, you can check out the tabular format of the topics covered and how they differ due to their levels!

 

CA Foundation	CA Intermediate
In this course, the concepts that are covered are: Basic economics Business law Accounting	Courses and advanced topics that you need to study to prepare for exams are: Advanced accounting Management accounting Financial management and auditing Taxation Corporate laws

 

Course Structure

You have to learn about the course structure, where you develop a deeper insight into application-based expertise. The CA course and syllabus of the two levels are significant in how they influence your job opportunities.

On the foundation and intermediate levels, the better you learn about the marks and the papers, the better you can perform in the exam. Read about them in the following tabular form.

 

CA Foundation	CA Intermediate
4 papers Duration of the first 3 papers - 3 hours duration Last paper - 1 hour Marks - 100	Group 1: 4 papers Duration - 3 hours Marks - 100 Group 2: 4 papers Duration - 3 hours Marks - 100

 

Exam Format

The CA Foundation focuses on creating a ground level of accountancy knowledge, while the CA Intermediate level is more advanced. It offers an in-depth understanding and knowledge of the subjects. 

Once you learn about the format, it might help in cracking the exams. The CA intermediate certification also increases your chances of getting articleship in a firm as a CA candidate. The Role of Articleship is significant for the journey of a CA student. Read the tabular form of these two levels and how they offer insight into the different papers.

 

CA Foundation (4 papers held twice in a year)	CA Intermediate (Two Groups with 4 papers each)
Paper 1 - Principles and Practice of Accounting Paper 2 - Business Laws and Business Correspondence and Reporting Paper 3 - Business Mathematics, Logical Reasoning and Statistics Paper 4 - Economics and Business and Commercial Knowledge	Group 1 Paper 1 - Accounting Paper 2 - Corporate and Other Laws Paper 3 - Cost and Management Accounting Paper 4 - Taxation Group 2 Paper 5 - Advanced Accounting Paper 6 - Auditing and Assurance Paper 7 - Enterprise Information Systems and Strategic Management Paper 8 - Financial Management and Economics for Finance

 

Eligibility

When it comes to eligibility, the difference between the two levels, CA Foundation and Intermediate, is quite specific. The Foundational and Intermediate level requires 12th pass certification; however, for the Intermediate level, it is higher.

 

CA Foundation	CA Intermediate
You need to qualify for the 12th standard before you appear for the CA Foundation exam	You need to clear the CA Foundational exam or have a graduate degree before you appear for the CA Intermediate exam

 

Difficulty and Scope

When evaluating the difficulty between the CA Foundation vs CA Intermediate courses, you have to understand the challenges that come with them. If you want to start your CA career, you need to have the right guidance.

The complexity of the courses will show how difficult they are and how they add to the pressure. Additionally, you can prepare your learning schedules so that there is less chance of failure. Below is the tabular form of the difficulty level.

 

CA Foundation	CA Intermediate
Among all the CA-level exams, the CA Foundation is the easiest exam compared to other exams There is a lower level of scope after you complete the foundation course.	Out of all CA-level exams, the intermediate exam is the most difficult due to its analytical aspect There is a higher level of scope when you complete intermediate because internships are demanding this qualification

 

Key Differences Summarized

The CA Intermediate exams are significantly difficult compared to the CA Foundation when evaluating all the factors related to the key difference. The CA Foundation and Intermediate are challenging when it comes to the overall preparation for the CA exams. Additionally, you will learn the practical application of the subjects in the long term, benefiting you.

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Frequently Asked Questions (FAQs)

What is after CA Intermediate?

Once you qualify CA Intermediate examination, you have to undergo articleship, a practical training for a period of three years. Once you complete this, you are eligible to appear in the CA examinations.

How to get an articleship in Big4?

You can apply in the “work with us” section on the websites of the Big firms with your resume. Accordingly, you can also apply to these corporations if you know someone who can refer you.

What is the pass percentage of CA exams?

The pass percentage of CA exams is lower because of the difficulty of the exams. In 2025, the pass rate of the CA Foundation is 21.52%.

Which groups to be written first?

When you appear for the CA exam, it depends on you completely. You can appear in any group exam based on your preparation and confidence.

Which courses can be pursued after completing CA?

You can pursue courses like Certified Financial Analyst (CFA), Company Secretary (CS), MBA (Finance or Strategy), Certified Management Accountant (CMA-US) and others.