Preparing for the CA Intermediate examination under the new ICAI Scheme is a marathon, not a sprint. To excel, you need more than just hard work—you need a smart strategy. A crucial element of this strategy is understanding the CA Inter chapter-wise weightage across all six papers. This detailed guide breaks down the expected chapter-wise importance and provides a targeted study plan to help you maximize your score.
Key ICAI Updates for the CA Intermediate May 2026 Attempt
Staying updated with the latest ICAI notifications is crucial for your preparation. Here are the significant changes you must know for the May 2026 attempt:
- Reduction in Papers: Under the ICAI New Scheme, the CA Intermediate course now consists of 6 papers instead of the previous 8.
- 30% Case-Study Based MCQs: Applicable across all 6 papers (No negative marking).
- Advanced Accounting: Now covers all 27 Accounting Standards (AS).
- New Additions: Ethics has been integrated into Auditing (Paper 5), and Strategic Management is now 50 marks (Paper 6).
CA Intermediate May 2026 Exam Structure
Important Update for May 2026 Attempt: Following the ICAI New Scheme, the CA Inter exam now consists of 6 Papers (instead of 8).
- Paper 1: Advanced Accounting
- Paper 2: Corporate & Other Laws
- Paper 3: Taxation (Income Tax + GST)
Group 2
- Paper 4: Cost & Management Accounting
- Paper 5: Auditing & Ethics
- Paper 6: Financial Management & Strategic Management
Each paper carries 100 marks, and students must score at least 40% per paper and 50% in aggregate to clear the group.
Why Understanding CA Interchapter Wise Weightage Matters
Success in a professional exam like CA Inter often comes down to efficient resource allocation. Knowing the CA Inter chapter wise weightage is vital because it:
- Helps Identify Scoring Areas: You can immediately pinpoint chapters that consistently carry high marks, ensuring you allocate more study time to topics that offer the highest return on investment.
- Avoids Over-Studying Low-Weight Topics: It prevents you from spending an inordinate amount of time on chapters that might yield only minimal marks in the final paper.
- Improves Revision Planning: By prioritizing high-weight and important topics CA Inter 2026, you can structure your revision cycles to ensure these critical areas are practiced and recalled more frequently.
Paper-Wise Weightage & Most Important Topics (New Scheme 2026)
Under the new scheme, CA Intermediate consists of six papers (three groups of two papers each). The ICAI chapter-wise weightage is an estimate based on the Institute’s study material allocation and historical exam patterns.
Paper 1: Advanced Accounting
Focus: Accounting Standards (AS) are the backbone of this paper. A 20-mark compulsory question usually comes from AS.
| Priority | Chapter / Topic | ICAI Weightage | Exam Strategy |
| Category A | Accounting Standards (AS 1–29) | 25% – 35% | Must-do for the compulsory Q1. |
| Category A | Amalgamation & Reconstruction | 20% – 25% | High-scoring practical problems. |
| Category A | Consolidated Financial Statements | 10% – 15% | Guaranteed long-form question. |
| Category B | Company Accounts (Schedule III) | 20% – 25% | Learn formats for “Final Accounts.” |
| Category B | Buyback & Branch Accounts | 10% – 15% | Moderate difficulty, high ROI. |
| Category C | Misc. & Framework | 5% – 10% | Cover basics for MCQs. |
This paper focuses on the application of accounting standards (AS) and advanced concepts.
Paper 2: Corporate & Other Laws
The focus here is shifted more towards core legal concepts and the new Code of Ethics
Part I (Company Law) is 70 Marks. Part II (Other Laws) is 30 Marks.
Part I: Company Law & LLP (70 Marks)
Part I (Company Law) is 70 Marks. Part II (Other Laws) is 30 Marks.
Part I: Company Law & LLP (70 Marks)
This section covers the core legal framework of the Companies Act, 2013, and the LLP Act.
| Priority | Chapter Name | ICAI Weightage | Strategy & Tips |
| Category A | Management & Administration (Ch 7) | 15% – 20% | Most important for case-study based questions. |
| Category A | Accounts of Companies (Ch 9) | 10% – 12% | Interlinked with Advanced Accounting topics. |
| Category A | Audit & Auditors (Ch 10) | 10% – 12% | Foundation for Paper 5 (Auditing). |
| Category B | Share Capital & Debentures (Ch 4) | 10% – 15% | Focus on procedural sections and limits. |
| Category B | LLP Act, 2008 | 10% – 15% | New syllabus addition with high score potential. |
| Category B | Acceptance of Deposits (Ch 5) | 8% – 10% | Scoring, focus on “Exempted Deposits.” |
| Category C | Registration of Charges & Dividends | 5% – 8% | Simple chapters; good for quick MCQ marks. |
| Category C | Preliminary & Incorporation | 5% – 8% | Cover basic definitions (Small Co, OPC, etc.). |
Part II: Other Laws (30 Marks)Topic
This section is shorter and more scoring. High accuracy here is the key to passing the paper.
| Priority | Chapter Name | ICAI Weightage | Strategy & Tips |
| Category A | FEMA, 1999 | 10% – 12% | Focus on Resident vs. Non-Resident concepts. |
| Category B | The General Clauses Act, 1897 | 10% – 12% | Memorize specific definitions for direct questions. |
| Category C | Interpretation of Statutes | 8% – 10% | Understand “Rules of Interpretation” logically. |
Paper 3: Taxation
This paper is divided into Income Tax (50 marks) and GST (50 marks).
Income Tax Law (50 Marks)
Income Tax requires deep conceptual clarity. The PGBP and Salary heads often form the bulk of the 14–15 mark practical questions
| Priority | Chapter / Topic | Weightage | Analysis & Exam Strategy |
| Category A | PGBP & Salaries | 25% – 30% | The core of Income Tax. Practice combined problems. |
| Category A | TDS, TCS & Advance Tax | 15% – 20% | High-scoring; focus on rates and threshold limits. |
| Category A | Capital Gains & Other Sources | 15% – 20% | Focus on exemptions under Sec. 54 and gift rules. |
| Category B | Deductions (Chapter VI-A) | 10% – 15% | Vital for calculating Total Income (compulsory Q). |
| Category C | Residential Status & Basics | 10% – 15% | Scoring areas for 5–8 marks; focus on MCQs. |
| Category C | Returns & Assessment | 5% – 10% | Focus on due dates and late filing fees. |
Goods and Services Tax (50 Marks)
GST is generally more scoring than Income Tax. Mastering Input Tax Credit (ITC) is the key to an exemption.
| Priority | Chapter / Topic | Weightage | Analysis & Exam Strategy |
| Category A | Input Tax Credit (ITC) | 30% – 35% | Most critical chapter. Understand Sec 16 and 17(5). |
| Category A | Supply, Time & Value of Supply | 25% – 30% | Foundation of GST. Guaranteed practical questions. |
| Category B | Registration & Exemptions | 15% – 20% | High probability of case-study based MCQs. |
| Category B | Payment of Tax & Returns | 10% – 15% | Simple procedural topics; focus on order of utilization. |
| Category C | GST Intro & Place of Supply | 5% – 10% | New scheme addition. Read once for 4–6 marks. |
| Category C | Invoice & E-Way Bill | 5% – 10% | Focus on time limits and threshold requirements. |
Paper 4: Cost and Management Accounting
Costing is a purely practical paper where you can easily score 80+ marks with the right strategy. Under the New Scheme, the syllabus is divided into four main sections.
| Section | Topic / Area | ICAI Weightage | Exam Priority |
| Section I | Costing Basics & Cost Sheet | 10% – 15% | High (Format based scoring) |
| Section II | Elements of Cost (Material, Labour, Overheads, ABC) | 35% – 40% | Very High (Core concepts) |
| Section III | Methods of Costing (Process, Service, etc.) | 20% – 25% | High (Large practical sums) |
| Section IV | Cost Control & Analysis (Standard, Marginal, Budget) | 25% – 30% | Critical (Analytical scoring) |
Paper 5: Auditing and Ethics (100 Marks)
Audit is a paper of keywords. You don’t need to write long stories; you need to write what the SAs require.
| Priority | Topic / Chapter | ICAI Weightage | Strategy |
| Category A | Standards on Auditing (SAs) | 35% – 45% | Focus on 200, 500, and 700 series. The “Heart” of the paper. |
| Category A | Company Audit & Audit Report | 20% – 25% | Includes CARO 2020. Highly scoring and direct. |
| Category A | Ethics & Terms of Engagement | 10% – 12% | New syllabus addition. Must-do for easy marks. |
| Category B | Audit Evidence & Documentation | 15% – 20% | Conceptual. Often tested in case-study MCQs. |
| Category B | Risk Assessment & Internal Control | 10% – 15% | Focus on “Automated Environment” and IT controls. |
| Category C | Audit of Items of FS & Different Entities | 10% – 15% | Lengthy; study through summary charts. |
Paper 6: Financial Management (FM) & Strategic Management (SM)
This paper is a perfect blend: FM (50 Marks) gives you the practical edge, and SM (50 Marks) provides the scoring theory.
Financial Management (50 Marks)
| Priority | Chapter / Topic | Weightage | Pro-Tip |
| Category A | Cost of Capital & Capital Structure | 15% – 20% | High probability of 10-mark practical sums. |
| Category A | Capital Budgeting (Investment Decisions) | 15% – 20% | Focus on NPV, IRR, and Risk Analysis. |
| Category B | Ratio Analysis & Leverages | 10% – 15% | Easiest to master; practice 15–20 comprehensive sums. |
| Category B | Working Capital Management | 10% – 15% | Master the “Operating Cycle” and “Receivables” units. |
| Category C | Dividend Decisions & Financing Types | 5% – 10% | Walter & Gordon Models are key here. |
Strategic Management (50 Marks)
| Priority | Chapter / Topic | Weightage | Strategy |
| Category A | Strategic Analysis (External & Internal) | 15% – 20% | Focus on SWOT, PESTEL, and Porter’s 5 Forces. |
| Category A | Strategic Choices (Business/Corp Level) | 15% – 20% | Case-study questions usually come from here. |
| Category B | Implementation & Evaluation | 10% – 15% | Understand the link between Strategy and Structure. |
| Category C | Introduction to SM | 5% – 10% | Great for 1-mark or 2-mark MCQs. |
High-Scoring Chapters for Each Subject
To achieve exemptions, focus on the following core chapters which are crucial for the CA Inter new syllabus weightage:
| Paper | High-Scoring/Crucial Chapters | Why Important |
| Adv. Accounts | Accounting Standards (The compulsory 20-mark question is based on AS) and Internal Reconstruction. | High marks, direct questions from the AS text, and fundamental concepts. |
| Law | Share Capital & Debentures, and the new Other Laws (Negotiable Instruments Act). | Consistent, case-study-based questions; core legal framework of the profession. |
| Taxation | Income Tax: PGBP and Salary (often merged in a 14-16 mark question). GST: ITC and Time/Value of Supply. | Carry the maximum weight in their respective sections; application-based problems. |
| Costing | Standard Costing and Marginal Costing. | Highly technical, but once mastered, offer guaranteed marks with less lengthy working than Process Costing. |
| Auditing | Standards on Auditing (SAs) and Company Audit. | SAs are the technical backbone of auditing; Company Audit is a major practical component. |
| FM & SM | FM: Capital Budgeting and Working Capital. SM: Strategic Analysis & Formulation. | High-volume practical problems in FM; fundamental theory concepts in SM. |
Smart Study Strategy Based on Weightage
Your strategy for May 2026 must be dynamic and focused.
- Focus on High-Weight Chapters: Dedicate 70% of your time to the chapters mentioned above. Aim for 100% conceptual clarity and practice speed.
- Balance Practical + Theory Subjects: Pair a practical subject (e.g., Advanced Accounting) with a theory subject (e.g., Law or Auditing) daily to maintain concentration and momentum.
- Weekly Revision Flow: Reserve the last day of your study week (e.g., Sunday) exclusively for revising the important topics CA Inter 2026 covered that week. This prevents the accumulation of backlog.
Common Mistakes Students Make (Important!)
Even the most dedicated students fall victim to these preparation errors:
- Selective Studying: Skipping entire chapters (especially in theory papers like Law or Auditing) based on guesswork. ICAI is known for surprising students with low-weightage topics.
- Ignoring RTPs: The Revision Test Papers (RTPs) and Mock Test Papers (MTPs) released by ICAI are the best indicators of the current exam pattern and question style. Ignoring them is a critical mistake.
- Reading-Only Approach Without Writing Practice: Especially true for practical papers. You must write out solutions fully under timed conditions; otherwise, you will face time management issues in the final exam.
Final Tips to Score Above 60 in CA Inter May 2026
To aim for an exemption (60+ marks) in any paper, or for an All India Rank (AIR), adopt these final practices:
- Present Nicely: For theory papers, use headings, underlinings, and ICAI-specific language (especially in Law). For practical papers, ensure working notes are clear.
- Solve Full MTPs: In the final month, attempt at least two full Mock Test Papers for each subject within the three-hour limit.
- Consolidate Theory: For Auditing and Law, create concise, self-written notes focusing on keywords and section/SA numbers to aid quick recall.
FAQs
The ICAI provides only a broad subject-wise marks distribution. The chapter-wise weightage discussed here is an estimated breakdown based on the official study material structure and past examination trends.
No. While high-weightage topics secure a passing score, you must cover the entire syllabus to ensure you have backup questions and a chance at an exemption. Never skip a topic entirely.
AS (Accounting Standards) and SAs (Standards on Auditing) should be revised at least once every two weeks during your main study period, as their language and principles are easy to forget.
The key to mastering the CA Inter exams is combining the knowledge of the CA Inter May 2026 weightage with disciplined, targeted practice.