The honest answer is "it depends on the paper" — and for Intermediate and Final, it's usually "both, in the same paper." Here's the exact split, level by level and paper by paper, verified against ICAI's own Scheme of Education and Training.
CA Foundation is the only level with papers that are purely one or the other. Intermediate and Final mix both formats into nearly every paper.
| Level | Format | Negative marking? |
|---|---|---|
| CA Foundation | 2 papers fully descriptive (P1, P2), 2 papers fully MCQ (P3, P4) | Yes, on the 2 MCQ papers (0.25 per wrong answer) |
| CA Intermediate | All 6 papers: 70 marks descriptive + 30 marks case-study MCQs | No, on the MCQ portion |
| CA Final | Papers 1-5: 70 descriptive + 30 case-study MCQs. Paper 6 (IBS): 60 descriptive + 40 MCQs, open-book case studies | No |
Foundation is the simplest of the three: two papers are entirely written-answer, two are entirely multiple-choice. Nothing mixes.
More detail on each paper: Accounting, Business Laws, Quantitative Aptitude, Business Economics.
Under ICAI's New Scheme, all six Intermediate papers — across both Group 1 and Group 2 — follow the same split: 70 of the 100 marks are descriptive questions, and 30 marks are case-study-based MCQs.
The 30 MCQ marks are mandatory — there's no choosing to skip them or answer extra descriptive questions instead — and each MCQ is worth 1 or 2 marks. Importantly, there is no negative marking on this portion, unlike Foundation's objective papers. A wrong MCQ guess costs you nothing beyond the marks you didn't earn.
Full syllabus for the CA Intermediate level: CA Intermediate guide.
Papers 1 through 5 of CA Final mirror Intermediate exactly: 70 marks descriptive, 30 marks case-study MCQs, no negative marking.
Paper 6 — Integrated Business Solutions (Group 2) breaks the pattern entirely. It's open-book, case-study based, and 4 hours long instead of 3. ICAI structures it as five case studies worth 25 marks each, of which you attempt any four (100 marks total) — and each case study is assessed 40% by MCQs and 60% by descriptive questions, rather than the 70:30 split every other paper uses.
Full syllabus for the papers with a built hub: Financial Reporting, Advanced Auditing, Direct Tax, Indirect Tax.
On a fully descriptive paper, partial credit is real — ICAI's marking scheme awards marks for correct workings and method even when the final answer is wrong. On a fully MCQ paper with negative marking (Foundation Papers 3 and 4), there's no such safety net: a guess that's wrong actively costs you marks, so elimination technique matters more than raw recall.
On the hybrid Intermediate/Final papers, the two sections reward different skills in the same sitting. The 30-mark MCQ portion is scenario-based, not simple recall — it tests whether you can apply a provision or standard to a short case fact pattern quickly, with no penalty for a wrong guess. The 70-mark descriptive portion rewards the same step-by-step, section-citing discipline that matters at every level. Practising only one format and assuming it covers the other is the most common way students leave marks on the table in Intermediate and Final.
Sourced from ICAI's published Scheme of Education and Training for the Foundation, Intermediate, and Final courses (icai.org), cross-checked against ICAI's Paper 6 (Integrated Business Solutions) assessment structure. CA Grader is not affiliated with ICAI — verify exact marks and format against icai.org before relying on it for exam-day decisions, since ICAI can and does revise these via circular.
Real ICAI MCQs with instant scoring, or write a full descriptive answer and get ICAI step-marked AI feedback.