LECTUREPEDIA · EXAM ASSESSMENT
CA Inter September 2026 Question Paper Analysis
Paper-wise assessment of the CA Intermediate September 2026 examinations covering question-paper access, difficulty, important areas tested, time-pressure areas, scoring opportunities and key examination takeaways.
Last Updated: 9 September 2026
Student Assessment Notice:
This page is intended as an examination-analysis resource.
The assessment is organised paper-wise so that students can use
the actual examination experience to evaluate difficulty,
preparation coverage, time management and important areas.
CA Inter September 2026 — Full Exam Schedule
Complete paper-wise schedule for the CA Intermediate September 2026 examination.
| Paper | Subject | Date | Time | Status |
|---|---|---|---|---|
| 1 | Advanced Accounting | 1 September 2026 | 2:00 PM – 5:00 PM | Analysis Available |
| 2 | Corporate and Other Laws | 3 September 2026 | 2:00 PM – 5:00 PM | Analysis Available |
| 3 | Taxation | 6 September 2026 | 2:00 PM – 5:00 PM | Analysis Available |
| 4 | Cost and Management Accounting | 8 September 2026 | 2:00 PM – 5:00 PM | Paper Completed |
| 5 | Auditing and Ethics | 10 September 2026 | 2:00 PM – 5:00 PM | Upcoming |
| 6 | Financial Management & Strategic Management | 12 September 2026 | 2:00 PM – 5:00 PM | Upcoming |
CA Intermediate · Group I · Paper 1
Advanced Accounting
CA Inter Advanced Accounting September 2026 Question Paper
Open the question paper used for this examination.
Paper Analysis
The Advanced Accounting paper was assessed as
moderate to moderately challenging.
It gave strong coverage to Accounting Standards alongside
practical company-accounting questions. Students needed to
manage conceptual adjustments as well as detailed numerical
workings. Amalgamation, consolidation, cash flow and branch
accounting made accuracy and time allocation particularly
important.
Major Areas Tested
Strong Practical Coverage
- Accounting Standards
- Schedule III Financial Statements
- Amalgamation and Purchase Consideration
- Consolidated Financial Statements
- Cash Flow Statement
- Branch Accounting
Time-Pressure Areas
Lengthy Working Questions
- Amalgamation / Business Combination
- Consolidated Balance Sheet
- Cash Flow Statement
- Branch Ledger Accounts
- Multi-adjustment Accounting Standards
Relatively Scoring
Standards-Based Applications
- Accounting Standards MCQs
- Earnings Per Share
- Schedule III Classification
- Impairment of Assets
- Direct Standard-Based Sub-parts
Key Takeaway:
Students who were comfortable applying Accounting Standards
and maintaining accurate workings were better positioned.
Larger practical areas such as amalgamation, consolidation,
cash flow and branch accounting required disciplined time
allocation, while shorter standards-based applications
provided comparatively quicker scoring opportunities.
CA Intermediate · Group I · Paper 2
Corporate and Other Laws
CA Inter Corporate and Other Laws September 2026 Question Paper
Open the question paper used for this examination.
Paper Analysis
The Corporate and Other Laws paper was assessed as
moderate to moderately challenging.
The paper placed considerable emphasis on application through
case-based situations rather than straightforward theoretical
recall. Company Law formed the principal area, while LLP,
General Clauses Act, Interpretation of Statutes and FEMA were
also tested. Detailed scenarios made identifying the applicable
provision and managing time important.
Major Areas Tested
Strong Application Coverage
- Share Capital and Transfer of Shares
- Private Placement and Variation of Rights
- Dividend, Deposits and Charges
- LLP Provisions
- General Clauses and Interpretation
- FEMA
Time-Pressure Areas
Lengthy Case Scenarios
- Case-Based MCQ Scenarios
- Variation of Shareholder Rights
- Doctrine of Indoor Management
- Books of Accounts and Revision
- FEMA Residential Status Case
Relatively Scoring
Direct Concept Application
- LLP Rights and Compliance
- General Clauses Act
- Dividend Provisions
- Interpretation Principles
- Direct Compliance-Based Sub-parts
Key Takeaway:
The paper placed a premium on recognising the applicable legal
provision and applying it to the facts presented. Students who
were able to work through case scenarios efficiently were better
placed to manage the paper.
CA Intermediate · Group I · Paper 3
Taxation
CA Inter Taxation September 2026 Question Paper
Open the question paper used for this examination.
Paper Analysis
The Taxation paper was assessed as
moderate to moderately challenging.
Income-tax and GST were covered equally overall. The MCQs
were strongly scenario-oriented, while the available
descriptive Income-tax component required detailed computation
and application of provisions. Capital gains, residential
status, house property, salary, TDS, clubbing and loss
adjustment were prominent, while GST coverage included
registration, returns, time and place of supply, e-way bill
and TDS. Careful reading and accurate workings were important.
Major Areas Tested
Broad Direct Tax + GST Coverage
- Capital Gains and Compulsory Acquisition
- Residential Status and Scope of Total Income
- House Property, Salary and Perquisites
- TDS, Clubbing and Set-off / Carry Forward
- GST Registration, Returns and HSN
- GST Time / Place of Supply, E-way Bill and TDS
Time-Pressure Areas
Multi-Provision Questions
- Comprehensive Total Income and Tax Liability
- Capital Gains Case Scenarios
- Salary Computation with Multiple Adjustments
- Residential Status with Foreign Income
- Clubbing and Set-off of Losses
- GST Case-Based MCQ Scenarios
Relatively Scoring
Direct Provision Application
- Revised Return Provisions
- Advance Tax and Presumptive Taxation
- Verification of Return
- HSN Reporting and Final Return
- GST Registration Effective Date
- Place-of-Supply Based Questions
Key Takeaway:
The paper required students to move efficiently between
computational and provision-based questions. Income-tax
demanded accurate workings across major computation areas,
while the GST MCQs required clarity over registration,
time and place of supply, returns, e-way bills and TDS.
CA Intermediate · Group II · Paper 4
Cost and Management Accounting
CA Inter Cost and Management Accounting September 2026 Question Paper
Open the question paper used for this examination.
Paper Analysis
The Cost and Management Accounting paper was assessed as
moderate to moderately challenging. The paper
covered a broad range of the syllabus and placed significant
emphasis on practical application, conceptual clarity and
calculation speed. The MCQs included substantial case-based
coverage, while the descriptive portion tested multiple
practical areas across Cost and Management Accounting. Careful
workings and disciplined time management were important,
particularly in lengthy numerical questions.
Major Areas Tested
Broad Practical + Conceptual Coverage
- Customer Profitability and Activity-Based Costing
- Production and Material Budgets
- Marginal Costing and Product Mix
- Standard Costing and Labour Variances
- Process Costing — FIFO Method
- Overheads, Cost Sheet and Operating Costing
Time-Pressure Areas
Lengthy Calculation-Based Questions
- Customer-Level Operating Cost Allocation
- Production and Raw Material Budgets
- Marginal Costing Product-Mix Decision
- Direct Labour / Wages Budget
- Standard Cost Variance Analysis
- Process Costing Equivalent Units
Relatively Scoring
Direct Concept and Application Questions
- EOQ and Ordering Cost
- Halsey Premium Plan
- FIFO Material Issue Valuation
- Overtime Premium Treatment
- Capacity Concepts
- Cost Classification and Short Theory
Key Takeaway:
The paper required students to combine conceptual clarity
with fast and accurate calculations. Broad syllabus coverage
was important because questions were spread across multiple
areas of Cost and Management Accounting. Students needed to
manage time carefully while solving lengthy practical
questions involving budgeting, marginal costing, standard
costing and process costing.
CA Intermediate · Group II · Paper 5
Auditing and Ethics
Analysis will be updated after the examination
The question paper, difficulty assessment, important chapters, question pattern and concise paper review will be added after the examination.
CA Intermediate · Group II · Paper 6
Financial Management & Strategic Management
Analysis will be updated after the examination
The final paper section will include the question paper, Financial Management versus Strategic Management coverage, difficulty level, important areas and overall examination assessment after the paper is completed.
CA Inter September 2026 Question Paper Analysis FAQs
Common questions about the September 2026 CA Intermediate examination and paper analysis.
The paper was assessed as moderate to moderately challenging
and application-oriented. Company Law was a major focus,
alongside LLP, General Clauses Act, Interpretation of
Statutes and FEMA.
Important areas included share capital and transfer of
shares, private placement, variation of rights, dividend,
deposits, charges, LLP provisions, General Clauses Act,
Interpretation of Statutes and FEMA.
The question-paper buttons in each paper section above
open the corresponding question-paper files supplied for
this Lecturepedia assessment page.
The papers are structured around a 100-mark, three-hour
examination. For papers having the applicable MCQ component,
the assessment includes 30 marks of MCQs and 70 marks of
descriptive questions.
After the Cost and Management Accounting examination on
8 September 2026, the next examination is Auditing and Ethics
on 10 September 2026, followed by Financial Management &
Strategic Management on 12 September 2026.
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