The CA Intermediate syllabus, structured by ICAI, encompasses a wide range of subjects, including Accounting, Business Laws, Auditing and Assurance, Cost Accounting, Taxation, and Financial Management. This stage of the CA course is known for its difficulty, with many aspirants struggling to clear the exams on their first attempt. It often takes multiple attempts before candidates can advance to the CA Final level.
Success in the CA Intermediate exam requires unwavering dedication, in-depth study, and regular practice. Since the exam covers questions from nearly all chapters, students must ensure they thoroughly review each section of the syllabus. The exam is held three times a year, and candidates must register according to their eligibility and chosen exam session. For a detailed syllabus breakdown, refer to the CA Intermediate Syllabus 2025 provided below.
Success in the CA Intermediate exam requires unwavering dedication, in-depth study, and regular practice. Since the exam covers questions from nearly all chapters, students must ensure they thoroughly review each section of the syllabus. The exam is held three times a year, and candidates must register according to their eligibility and chosen exam session. For a detailed syllabus breakdown, refer to the CA Intermediate Syllabus 2025 provided below.
CA Intermediate Syllabus 2025
The CA Intermediate syllabus underwent a major revision in 2023, which came into effect for the CA Inter exams from May 2024 onwards. One of the key changes includes the introduction of multiple-choice questions (MCQs) in the exam format. The CA Intermediate course is divided into two groups, comprising six papers that cover fundamental subjects such as Accounting, Auditing, Business Law, and Taxation. For a detailed overview, refer to the CA Intermediate Syllabus 2025 table below.
| CA Intermediate Syllabus 2025 | |
|---|---|
| Group I | Group II |
| Paper – 1: Advanced Accounting | Paper – 4: Cost and Management Accounting |
| Paper – 2: Corporate and Other Laws | Paper – 5: Auditing and Ethics |
| Paper – 3: Taxation – Section A: Income Tax Law – Section B: Goods & Services Tax |
Paper – 6: Financial Management & Ethics Management – Section A: Financial Management – Section B: Ethics Management |
CA Intermediate Exam Pattern 2025
The CA Intermediate Exam Pattern 2025 is designed by the latest ICAI guidelines. It provides a detailed outline of the exam structure and marking scheme. For a comprehensive breakdown, refer to the table below.
| CA Intermediate Exam Pattern 2025 | ||
|---|---|---|
| Sr. No | Paper Name | Marks |
| 1 | Advanced Accounting | 100 Marks |
| 2 | Corporate And Other Laws Part I: Company Law And Limited Liability Partnership Law Part II: Other Laws |
100 Marks Part I: 70 Marks Part II: 30 Marks |
| 3 | Taxation Section A: Income Tax Law Section B: Goods and Services Tax |
100 Marks Section A: 50 Marks Section B: 50 Marks |
| 4 | Cost and Management Accounting | 100 Marks |
| 5 | Auditing and Ethics | 100 Marks |
| 6 | Financial Management And Strategic Management Section A: Financial Management Section B: Strategic Management |
100 Marks Section A: 50 Marks Section B: 50 Marks |
CA Intermediate Group 1 Subjects New Syllabus
CA Inter Syllabus – Papers, Subjects, Exam pattern
The CA Inter Syllabus encompasses a broad range of subjects and papers aimed at equipping candidates with the expertise needed for advanced roles in accounting and financial management. It is structured into two groups, each containing multiple papers that cover essential topics such as Accounting, Auditing, Business Laws, and Taxation. The exam pattern features a combination of theoretical and practical questions. Refer to the details below for more information.
The CA Inter Syllabus encompasses a broad range of subjects and papers aimed at equipping candidates with the expertise needed for advanced roles in accounting and financial management. It is structured into two groups, each containing multiple papers that cover essential topics such as Accounting, Auditing, Business Laws, and Taxation. The exam pattern features a combination of theoretical and practical questions. Refer to the details below for more information.
| CA INTER NEW SYLLABUS | Exam Pattern | Marks |
|---|---|---|
| CA INTER GROUP 1 | ||
| Paper 1: Advanced Accounting | 30% Objective 70% Descriptive |
100 |
| Paper 2: Corporate and Other Law Part A – Company Law and Limited Liability Partnership Law (70 Marks) Part B – Other Laws (30 Marks) |
30% Objective 70% Descriptive |
100 |
| Paper 3: Taxation Part A – Direct Taxation (50 Marks) Part B – Indirect Taxation (50 Marks) |
30% Objective 70% Descriptive |
100 |
Group 1 Advanced Accounting
Refer to the table below for a detailed chapter-wise breakdown of the topics covered in CA Intermediate Syllabus – Paper 1: Advanced Accounting, as per the updated Scheme of Education and Training. This revised syllabus, applicable to the May 2025 exams, consists of a total of 15 chapters.
| CA Intermediate Syllabus 2025 for Advanced Accounting | |
|---|---|
| Chapter No. | Chapter Name |
| Chapter 1 | Introduction to Accounting Standards |
| Chapter 2 | Framework for Preparation and Presentation of Financial Statements |
| Chapter 3 | Applicability of Accounting Standards |
| Chapter 4 | Presentation & Disclosures Based Accounting Standards |
| Chapter 5 | Assets-Based Accounting Standards |
| Chapter 6 | Liabilities-Based Accounting Standards |
| Chapter 7 | Accounting Standards Based on Items Impacting Financial Statements |
| Chapter 8 | Revenue-Based Accounting Standards |
| Chapter 9 | Other Accounting Standards |
| Chapter 10 | Accounting Standards for Consolidated Financial Statement |
| Chapter 11 | Financial Statements of Companies |
| Chapter 12 | Buyback of Securities |
| Chapter 13 | Amalgamation of Companies |
| Chapter 14 | Accounting for Reconstruction of Companies |
| Chapter 15 | Accounting for Branches including Foreign Branches |
Group 1 Corporate and Other Laws
Refer to the table below for a comprehensive breakdown of CA Inter Syllabus – Paper 2: Corporate and Other Laws, as per the updated Scheme of Education and Training. This paper is structured into three modules, providing a systematic approach to learning and in-depth coverage of the subject.
| CA Intermediate Syllabus 2025 for Corporate and Other Laws | ||
|---|---|---|
| PART I – Company Law and Limited Liability Partnership Law | ||
| Module 1 | Module 2 | Module 3 |
| Chapter 1: Preliminary | Chapter 7: Management & Administration | Chapter 11: Companies Incorporated Outside India |
| Chapter 2: Incorporation of Company and Matters Incidental Thereto | Chapter 8: Declaration and Payment of Dividend | Chapter 12: The Limited Liability Partnership Act, 2008 |
| Chapter 3: Prospectus and Allotment of Securities | Chapter 9: Accounts of Companies | |
| Chapter 4: Share Capital and Debentures | Chapter 10: Audit and Auditors | |
| Chapter 5: Acceptance of Deposits by Companies | ||
| Chapter 6: Registration of Charges | ||
| PART II – Other Laws | ||
| Chapter 1: The General Clauses Act, 1897 | Chapter 2: Interpretation of Statutes | Chapter 3: The Foreign Exchange Management Act, 1999 |
Group 1 Taxation
Paper 3 of the CA Intermediate syllabus is entirely dedicated to Taxation. This section aims to equip candidates with a thorough understanding of tax concepts and is divided into two modules. For a detailed breakdown of the CA Intermediate Paper 3: Taxation syllabus, refer to the table below.
| CA Intermediate Syllabus 2025 for Taxation | |
|---|---|
| Section A: Income Tax Law | |
| Module 1 | Module 2 |
| SECTION I | SECTION III |
| Overview, Scenario, Crossword Puzzle Chapter 1: Basic Concepts Chapter 2: Residence and Scope of Total Income |
Overview, Scenario, Crossword Puzzle Chapter 4: Income of Other Persons Included in Assessee’s Total Income Chapter 5: Aggregation of Income, Set-Off, and Carry Forward of Losses Chapter 6: Deductions from Gross Total Income |
| SECTION II | SECTION IV |
| Overview, Scenario, Crossword Puzzle Chapter 3: Heads of Income Unit 1: Salaries Unit 2: Income from House Property Unit 3: Profits and Gains of Business or Profession Unit 4: Capital Gains Unit 5: Income from Other Sources |
Overview, Scenario, Crossword Puzzle Chapter 7: Advance Tax, Tax Deduction at Source, and Tax Collection at Source Chapter 8: Provisions for Filing Return of Income and Self-Assessment |
| – | SECTION V |
| – | Overview, Scenario Chapter 9: Income Tax Liability – Computation and Optimisation |
| Section B: Goods and Services Tax | |
| Module 1 | Module 2 |
| Chapter 1: GST in India – An Introduction Chapter 2: Supply under GST Chapter 3: Charge of GST Chapter 4: Place of Supply Chapter 5: Exemptions from GST Chapter 6: Time of Supply Chapter 7: Value of Supply |
Chapter 8: Input Tax Credit Chapter 9: GST Registration Chapter 10: Tax Invoice; Credit and Debit Notes Chapter 11: Accounts and Records Chapter 12: E-Way Bill Chapter 13: Payment of Tax Chapter 14: Tax Deduction at Source and Collection of Tax at Source Chapter 15: Returns |
CA Inter Group 2 comprises four papers, each covering distinct aspects of accounting and management. Every paper holds a specific weightage, contributing to the overall exam score. These subjects are structured to assess candidates’ expertise in practical applications and legal frameworks, providing a solid foundation for their CA journey.
| CA INTER GROUP 2 | ||
|---|---|---|
| Paper | Exam Pattern | Marks |
| Paper 4: Cost and Management Accounting | 30% Objective 70% Descriptive |
100 |
| Paper 5: Auditing and Ethics | 30% Objective 70% Descriptive |
100 |
| Paper 6: Financial Management and Strategic Management Part A – Financial Management (50 Marks) Part B – Strategic Management (50 Marks) |
30% Objective 70% Descriptive |
100 |
Group 2: Cost and Management Accounting
The table below outlines the syllabus for the CA Intermediate Course – Paper 4: Cost and Management Accounting, as per the updated Scheme of Education and Training. This syllabus is structured into two modules, covering essential topics that candidates need to prepare for the CA Intermediate Exam 2025.
| CA Intermediate Syllabus 2025 for Cost and Management Accounting | |
|---|---|
| Module 1 | Module 2 |
| Chapter 1: Introduction to Cost and Management Accounting | Chapter 8: Unit & Batch Costing |
| Chapter 2: Material Cost | Chapter 9: Job Costing |
| Chapter 3: Employee Cost and Direct Expenses | Chapter 10: Process & Operation Costing |
| Chapter 4: Overheads – Absorption Costing Method | Chapter 11: Joint Products and By Products |
| Chapter 5: Activity Based Costing | Chapter 12: Service Costing |
| Chapter 6: Cost Sheet | Chapter 13: Standard Costing |
| Chapter 7: Cost Accounting Systems | Chapter 14: Marginal Costing |
| Chapter 15: Budgets and Budgetary Control | |
Group 2 Financial Management and Strategic Management
The table below presents the syllabus for the CA Intermediate Course – Paper 6: Financial Management and Strategic Management, as per the updated Scheme of Education and Training. The syllabus is structured into two sections and two modules, covering essential topics that candidates must prepare for the CA Intermediate Exam 2025.
| CA Intermediate Syllabus 2025 for Financial Management and Strategic Management | |
|---|---|
| Section A – Financial Management | |
| Module 1 | Module 2 |
| Chapter 1: Scope and Objectives of Financial Management | Chapter 6: Financing Decisions – Leverages |
| Chapter 2: Types of Financing | Chapter 7: Investment Decisions |
| Chapter 3: Financial Analysis and Planning – Ratio Analysis | Chapter 8: Dividend Decision |
| Chapter 4: Cost of Capital | Chapter 9: Management of Working Capital Unit I: Introduction to Working Capital Management Unit II: Treasury and Cash Management Unit III: Management of Inventory Unit IV: Management of Receivables Unit V: Management of Payables (Creditors) Unit VI: Financing of Working Capital |
| Chapter 5: Financing Decisions – Capital Structure | – |
| Section B – Strategic Management | |
| Module 1 | Module 2 |
| Chapter 1: Introduction to Strategic Management | Chapter 4: Strategic Choices |
| Chapter 2: Strategic Analysis: External Environment | Chapter 5: Strategy Implementation and Evaluation |
| Chapter 3: Strategic Analysis: Internal Environment | |
CA Intermediate Syllabus Paper-wise weightage
Each paper in CA Intermediate Group I and Group II comprises 100 questions. Under the new scheme, 30% of the questions are multiple-choice (MCQs), while the remaining 70% are subjective. The table below provides the sectional weightage for the exam.
| CA Intermediate Syllabus Paper-wise Weightage | ||
|---|---|---|
| CA Intermediate Papers | Subjective Questions Marks | Objective Questions Marks |
| Paper 1: Advanced Accounting | 70 | 30 |
| Paper 2: Corporate Law | 70 | 30 |
| Paper 3: Cost and Management Accounting | 70 | 30 |
| Paper 4: Taxation | 70 | 30 |
| Paper 5: Audit and Code Ethics | 70 | 30 |
| Paper 6: Financial and Strategic Management | 35 | 15 |
CA Intermediate Syllabus 2025 Preparation Tips
Preparing for the CA Intermediate exams requires a well-structured strategy, especially with the updated 2025 syllabus. Here are six essential tips to enhance your preparation:
1. Understand the Syllabus
Thoroughly review the 2025 syllabus and identify topics with greater weightage. Use ICAI study materials as your primary resource and stay updated on changes in subjects like Taxation and Law.
2. Create a Study Plan
Develop a realistic study schedule that allocates sufficient time to each subject. Dedicate the last two months to revising the entire syllabus and practicing mock tests.
3. Focus on Conceptual Clarity
Emphasize understanding concepts rather than rote memorization. Regularly solve application-based questions, especially in subjects such as Accounts, Costing, and Financial Management.
4. Revise Effectively
Consistent revision is crucial for retaining information. Utilize summary notes and flashcards, and focus on key concepts for quick and efficient review.
5. Practice Past Papers
Work through previous years’ question papers and attempt ICAI mock tests to become familiar with the exam pattern and enhance time management skills.
6. Stay Updated and Maintain a Healthy Routine
Keep up with the latest amendments in subjects like Law and Taxation. Ensure a balanced lifestyle with adequate sleep, nutritious meals, and regular breaks to maintain focus and productivity.
Success in the CA Intermediate exams requires discipline and consistency. With a strategic plan and dedicated preparation, you can achieve excellent results.
FAQ's
1. Will the CA syllabus change in 2025?
The Institute of Chartered Accountants of India (ICAI) introduced new syllabi for CA Intermediate and CA Final exams in 2025. The new syllabus reflects the changing accounting profession and business environment.
2. When to register for CA Inter 2025?
The online registration process for the CA Intermediate May 2025 exam began on March 1, 2025. The last date to apply without a late fee was March 14, 2025. Applications with a late fee of Rs 600 could be submitted until March 17, 2025.
3. Is the CA new syllabus easy?
Here are some benefits of the new CA Foundation syllabus: It is more challenging, which will better prepare students for the demands of the CA profession. It is more focused on the core subjects of accounting, business laws, and quantitative aptitude.
4. What is the paper-wise weightage for the CA Intermediate exam in 2025?
Each paper in the CA Intermediate exam has a specific weightage based on its relevance and difficulty. The weightage helps students to focus on the key areas for preparation.
5. How should I approach the CA Intermediate Taxation subject for 2025?
Focus on understanding the tax laws, rates, and practical applications. Practice calculations regularly and refer to the latest updates and amendments in taxation laws as they are essential for the exam.
7. Can I clear CA Inter in 9 months?
Yes, it’s possible to pass CA Inter in 9 months, but it’s essential to focus on learning the concepts, not just passing. Regular revision and daily study are crucial for success.
6. Is the CA Intermediate syllabus going to change?
Yes, the CA Intermediate syllabus is changing in 2024. Some key changes include merging Papers 1 and 5 into one paper, which will be “Advanced Accounting.” Enterprise Information Systems is removed from Paper 7, and Economics for Finance is removed from another paper.