Introduction
After clearing CA Foundation, one of the first big decisions you'll face is: Should I attempt Group 1 or Group 2 of CA Intermediate first? Or should I go for both groups together?
This is a question CA Adarsh Joshi gets asked constantly by students. In this post, we break it down clearly so you can make the right call for your May 2026 or September 2026 attempt.
What's in Each Group?
Group 1 (New Scheme)
- Paper 1: Advanced Accounting
- Paper 2: Corporate and Other Laws
- Paper 3: Taxation (Income Tax + GST)
Group 2 (New Scheme)
- Paper 4: Cost and Management Accounting
- Paper 5: Auditing and Ethics
- Paper 6: Financial Management and Strategic Management
Difficulty Comparison
Group 1 has high conceptual depth due to Laws and Tax, requires significant memorisation for legal provisions, and historically has a lower pass rate. Group 2 is more formula-driven with moderate memorisation requirements and a slightly higher pass rate historically.
Who Should Attempt Group 1 First?
Group 1 is generally considered tougher due to the combination of Corporate Laws, Taxation, and Advanced Accounting. You should consider attempting Group 1 first if you have a strong Accounting background from Foundation, enjoy reading and understanding legal provisions, want to get the harder group out of the way early, or are planning a career in taxation or corporate law.
Pro Tip from CA Adarsh Joshi: Corporate and Other Laws (Paper 2) is highly scoring if you understand the logic behind the Companies Act and other legislations. Don't just memorise - understand the 'why' behind each provision.
Who Should Attempt Group 2 First?
Group 2 may be a better starting point if you find Costing more comfortable than Law, want to build confidence with a more structured group, student with limited study time (CMA and FM are more formula-based), or struggled with Business Laws in Foundation.
Should You Attempt Both Groups Together?
Attempting both groups simultaneously is possible but demanding. Consider this only if you have 8-9 months of dedicated preparation time, have strong fundamentals from Foundation, and have access to quality study material and test series for all 6 papers. Most coaching experts and toppers recommend attempting one group at a time for better focus and higher pass probability.
Our Recommendation for May 2026
If you registered for CA Intermediate in late 2025 and are targeting May 2026, you likely have 4-5 months of preparation time. In that case, attempt Group 1 only if you have strong Accounting and Law basics, attempt Group 2 only if you're more comfortable with CMA and FM concepts, and avoid both groups unless you've been preparing since mid-2025.
Prepare Smart with the Right Resources
At Shikshadwar, we offer subject-wise books, test series, and study material for both Group 1 and Group 2 of CA Intermediate - tailored for May 2026, September 2026, and January 2027 attempts.
Browse our CA Intermediate books and test series to start your preparation today.
Conclusion
There's no universally right answer - the best group to attempt first depends on your strengths, timeline, and career goals. What matters most is that you make a decision, commit to it, and prepare with full focus. Half-hearted preparation for both groups is far worse than focused preparation for one.
- CA Adarsh Joshi, Faculty - Corporate and Other Laws
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