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.
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.
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.
Why Understanding CA Inter 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 1: Advanced Accounting
This paper focuses on the application of accounting standards (AS) and advanced concepts.
| Topic/Area | Expected Weightage (%) | Most Important Topics |
| Accounting Standards (AS 1 to 29) | 25% – 35% | AS 11 (Foreign Exchange), AS 12 (Government Grants), AS 19 (Leases), AS 20 (EPS). |
| Special Transactions | 20% – 25% | Final Accounts of Companies, Accounting for Special Transactions (Departmental, Branch Accounting). |
| Partnership/Company Accounts | 30% – 40% | Amalgamation, Absorption, Internal Reconstruction of Companies. |
Paper 2: Corporate & Other Laws
The focus here is shifted more towards core legal concepts and the new Code of Ethics.
| Topic/Area | Expected Weightage (%) | Most Important Topics |
| Company Law and Limited Liability Partnership Law (70 Marks) (Sections 1-148) | 60% – 70% | Share Capital and Debentures, General Meetings, Accounts of Companies, Appointment and Qualification of Directors. |
| Other Laws (Objective 30 Marks) |
30% – 40% | The Negotiable Instruments Act, The General Clauses Act, The Interpretation of Statutes. |
Paper 3: Taxation
This paper is divided into Income Tax (50 marks) and GST (50 marks).
| Topic/Area | Expected Weightage (%) | Most Important Topics |
| Income Tax (Part A) | 50% (of total paper) | PGBP (Profits and Gains of Business or Profession), Salary, Deductions from Gross Total Income (Chapter VI-A), TDS & TCS. |
| GST (Part B) | 50% (of total paper) | Levy and Collection of Tax, Time and Value of Supply, Input Tax Credit (ITC), Exemption from GST. |
Paper 4: Cost and Management Accounting
This is a highly practical and scoring paper if concepts are clear.
| Topic/Area | Expected Weightage (%) | Most Important Topics |
| Cost Ascertainment | 35% – 45% | Process Costing, Joint and By-Products, Contract Costing. |
| Cost Control & Analysis | 30% – 40% | Standard Costing (Variance Analysis), Budgetary Control, Marginal Costing and Decision Making. |
Paper 5: Auditing & Code of Ethics
The emphasis is on Standards on Auditing (SA) and professional ethics.
| Topic/Area | Expected Weightage (%) | Most Important Topics |
| Nature, Purpose, and Scope of Auditing | 10% – 15% | Basic principles, inherent limitations of audit. |
| Standards on Auditing (SAs) | 30% – 40% | SA 200, SA 240, SA 500 series (Audit Evidence), SA 700 series (Audit Reports). |
| Company Audit & Code of Ethics | 25% – 35% | Audit of different types of companies (CarO, Audit Committee), Code of Ethics and liabilities of an auditor. |
Paper 6: Financial Management & Strategic Management
This paper is split 50:50 between two distinct subjects.
| Topic/Area | Expected Weightage (%) | Most Important Topics |
| Financial Management (Part A) | 50% (of total paper) | Capital Budgeting, Capital Structure Decisions (Theories), Working Capital Management, Ratio Analysis. |
| Strategic Management (Part B) | 50% (of total paper) | Strategic Management Process, Strategic Analysis (SWOT, PESTEL), Different types of Strategies. |
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.