ICAI CA Intermediate Subjects 2026; Group 1 and Group 2 Subjects, Syllabus, Pattern
CA Intermediate 2026 ( CA Intermediate )
Registration - 16 Mar '26
ICAI CA Intermediate subjects are divided into two groups. Candidates preparing for CA Inter May 2026 exam must have the list of subjects from which questions will be asked. Check this article to know the subjects in CA Inter. Also, get chapters included in each subject, along with CA Inter syllabus and exam pattern.
CA Intermediate Subjects
CA Intermediate Subjects: The Institute of Chartered Accountants of India offers 6 subjects or papers in CA Inter exam. Candidates who wish to clear the course have to appear for and pass all subjects. These subjects are categorized into two groups – CA Inter Group 1 and CA Inter Group 2. Students willing to apply and appear for CA Intermediate May 2026 exam must know the topics covered in all these subjects.
ICAI opened CA Inter May 2026 registration window on March 03, 2026. The last date to apply for the exam without late fee is March 16, 2026 and with late fee is March 19, 2026. After application process is over, ICAI will open the correction window from March 20 to March 22, 2026.
The CA May 2026 Inter exam will be held from May 03 to May 13, 2026, in offline mode. Shiksha here brings the syllabus and pattern for CA Intermediate course. Get exam dates for each subject.
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- CA Intermediate Exam Overview
- Subjects in ICAI CA Intermediate Exam
- CA Intermediate Syllabus 2026
- CA Intermediate Exam Pattern 2026
- CA Intermediate Section-Wise Weightage
CA Intermediate Exam Overview
Check here for a quick overview of ICAI CA Intermediate exam:
| CA Intermediate Exam 2026 |
Details |
|---|---|
| Exam Name |
CA Intermediate |
| Exam Conducting body |
ICAI |
| Mode of Exams |
Paper based test |
| CA Intermediate course level |
Second level of ICAI’s Chartered Accountancy course |
| CA Inter Groups |
Group I and Group II |
| CA Intermediate Exam Cycle |
May, September and January |
| Level of Difficulty |
Tough |
| Number of Attempts Allowed |
Multiple |
| Language of exam |
English/Hindi |
| 9.39% |
Subjects in ICAI CA Intermediate Exam
The six subjects in CA Intermediate exam are Advanced Accounting, Corporate and Other Laws, Taxation, Cost and Management Accounting, Auditing and Ethics, and Financial Management & Ethics Management. Check below to know which group these subjects fall under.
CA Inter Subjects in Group 1
- Paper 1: Advanced Accounting
- Paper 2: Corporate and Other Laws
- Paper 3: Taxation
- Section A: Income Tax Law
- Section B: Goods & Services Tax
CA Inter Subjects in Group 2
- Paper 4: Cost and Management Accounting
- Paper 2: Auditing and Ethics
- Paper 3: Financial Management & Ethics Management
- Section A: Financial Management
- Section B: Ethics Management
Check Out:
Commonly asked questions
CA Intermediate question papers include both objective and subjective type questions. Out of the total, 30% are MCQ based and 70% are subjective type. The subjective type questions require detailed answer.
There are total 6 papers in CA Intermediate exam. These papers are divided into two groups as follows:
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 has 6 papers divided into 2 groups. Both groups have 3 papers each.
CA Inter Group I
· Paper 1: Advance Accounting
· Paper 2: Corporate and Other Laws
· Paper 3: Taxation (Income Tax Law and Goods & Services Tax)
CA Inter Group II
· Paper 4: Cost and Management Accounting
· Paper 5: Auditing and Ethics
· Paper 6: Financial Management and Ethics Management
CA Intermediate Syllabus 2026
Students preparing for CA Intermediate exam for the upcoming session must check below space to get CA Inter 2026 syllabus.
| CA Intermediate Paper | CA Intermediate Syllabus |
|---|---|
| Group 1 | |
| Paper 1: Advanced Accounting | 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 Statement 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: Internal Reconstruction Chapter 15: Accounting for Branches including Foreign Branches |
| Paper 2: Corporate and Other Laws | PART I - Company Law and Limited Liability Partnership Law Module 1 Chapter 1: Preliminary Chapter 2: Incorporation of Company and Matters Incidental Thereto Chapter 3: Prospectus and Allotment of Securities Chapter 4: Share Capital and Debentures Chapter 5: Acceptance of Deposits by Companies Chapter 6: Registration of Charges Module 2 Chapter 7: Management & Administration Chapter 8: Declaration and Payment of Dividend Chapter 9: Accounts of Companies Chapter 10: Audit and Auditors Chapter 11: Companies Incorporated Outside India Module 3 Chapter 12: The Limited Liability Partnership Act, 2008 PART II - Other Laws Chapter 1: The General Clauses Act, 1897 Chapter 2: Interpretation of Statutes Chapter 3: The Foreign Exchange Management Act, 1999 |
| Paper 3: Taxation | Section A: Income Tax Law Module 1 SECTION I Overview, Scenario, Crossword Puzzle Chapter 1: Basic Concepts Chapter 2: Residence and Scope of Total Income SECTION II 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 Module 2 SECTION III 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 IV 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 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 GS Chapter 6: Time of Supply Chapter 7: Value of Supply Module 2 Chapter 8: Input Tax Credit Chapter 9: 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 |
| Paper 4: Cost and Management Accounting | Module 1 Chapter 1: Introduction to Cost and Management Accounting Chapter 2: Material Cost Chapter 3: Employee Cost and Direct Expenses Chapter 4: Overheads – Absorption Costing Method Chapter 5: Activity Based Costing Chapter 6: Cost Sheet Chapter 7: Cost Accounting Systems Module 2 Chapter 8: Unit & Batch Costing Chapter 9: Job Costing Chapter 10: Process & Operation Costing Chapter 11: Joint Products and By Products Chapter 12: Service Costing Chapter 13: Standard Costing Chapter 14: Marginal Costing Chapter 15: Budgets and Budgetary Control |
| Paper 5: Auditing & Ethics | Module 1 Chapter 1: Nature, Objective and Scope of Audit Chapter 2: Audit Strategy, Audit Planning and Audit Programme Chapter 3: Risk Assessment and Internal Control Chapter 4: Audit Evidence Chapter 5: Audit of Items of Financial Statements Module 2 Chapter 6: Audit Documentation Chapter 7: Completion and Review Chapter 8: Audit Report Chapter 9: Special Features of Audit of Different Type of Entities Chapter 10: Audit of Banks Chapter 11: Ethics and Terms of Audit Engagements |
| Paper 6: Financial Management and Strategic Management | Section A – Financial Management Module 1 Chapter 1: Scope and Objectives of Financial Management Chapter 2: Types of Financing Chapter 3: Financial Analysis and Planning – Ratio Analysis Chapter 4: Cost of Capital Chapter 5: Financing Decisions – Capital Structure Chapter 6: Financing Decisions – Leverages Module 2 Chapter 7: Investment Decisions Chapter 8: Dividend Decision 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 Section – B Strategic Management Chapter 1: Introduction to Strategic Management Chapter 2: Strategic Analysis: External Environment Chapter 3: Strategic Analysis: Internal Environment Chapter 4: Strategic Choices Chapter 5: Strategy Implementation and Evaluation |
CA Intermediate Exam Pattern 2026
The exam pattern of CA Intermediate exam includes information like total marks, exam duration, mode of examination, passing marks, negative marking, question types, and so on. Check table below to get these details:
| CA Intermediate |
Marks |
|---|---|
| Group I |
|
| Paper 1: Advanced Accounting |
100 |
| Paper 2: Corporate and Other Law |
100 |
| Paper 3: Taxation |
100 50 50 |
| Group II |
|
| Paper 4 Cost and Management Accounting |
100 |
| Paper 5: Auditing and Assurance |
100 |
| Paper 6: Financial Management and Strategic Management |
100 50 50 |
CA Intermediate Total Marks: 600
Negative Marking: No
Passing Marks: 40% in all subjects and 50% aggregate marks overall
Exam Duration: 3 Hours
Types of Questions: Objective and subjective
Note: Only candidates who will appear and clear all papers of CA intermediate exam will be eligible to apply for CA Final exam.
Commonly asked questions
In the CA Intermediate exam, about 70 percent of the total questions are subjective type. The remaining 30 percent are objective type. All the papers of CA Inter have the same break up. The objective type questions are case study based. Every question carries 1 mark.
Yes, it is possible to cover the CA Intermediate syllabus in three months but one needs to spend about 12-14 hours in studies on daily basis. The timeline and targets have to be achieved dedicatedly and in a focused manner. If a candidate has appeared for the CA Inter exam previously they will have a better grip of syllabus to complete it in a short time of 3 months.
You cannot cover CA Intermediate syllabus in your first attempt. You need to give at least six to 12 months to the course. The CA Inter has six papers and every paper has a number of chapters. And every topic requires time. However, if you have appeared for CA Inter exam before and it's your second or third attempt, you can cover the syllabus in less time than before, as you would be fairly familiar with the topics and difficulty level.
CA Intermediate Section-Wise Weightage
Aspirants preparing for CA Inter exam can check below to know the sectional weightage of each paper:
| CA Intermediate Papers |
Marks for Subjective questions |
Marks for Objective questions |
|---|---|---|
| Paper I Advance 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 Management |
35 |
15 |
| Paper 6 Strategic Management |
35 |
15 |
To pass this level of CA course, candidates must score above 50% in both groups and 40% in each subject to meet the CA eligibility requirements.
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Student Forum
Anything you would want to ask experts?Answered 2 weeks ago
There are total 6 papers in CA Intermediate exam. These papers are divided into two groups as follows:
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 |
A
Contributor-Level 6
Answered 2 weeks ago
The CA Intermediate question paper includes questions in English/Hindi language. The CA Inter test paper contains of subjective as well as objective type questions.
S
Contributor-Level 6
Answered 2 weeks ago
ICAI conducts CA Intermediate mock exams for registered candidates. Candidates can access it at ICAI BoS portal. Check below for CS Inter moc exam dates for May 2026 session:
Series I | Series II | ||||
|---|---|---|---|---|---|
Paper 1: Advance Accounting | 16-Mar-2026 | 10:00 am to 1:00 pm | Paper 1: Advance Accounting | 02-Apr-2026 | 10:00 am to 1:00 pm |
Paper 2: Corporate & Other Laws | 18-Mar-2026 | 10:00 am to 1:00 pm | Paper 2: Corporate & Other Laws | 04-Apr-2026 | 10:00 am to 1:00 pm |
Paper 3: Taxation | 20-Mar-2026 | 10:00 am to 1:00 pm | Paper 3: Taxation | 06-Apr-2026 | 10:00 am to 1:00 pm |
Paper 4: Cost & Management Accounting | 23-Mar-2026 | 10:00 am to 1:00 pm | Paper 4: Cost & Management Accounting | 08-Apr-2026 | 10:00 am to 1:00 pm |
Paper 5: Auditing & Ethics | 25-Mar-2026 | 10:00 am to 1:00 pm | Paper 5: Auditing & Ethics | 10-Apr-2026 | 10:00 am to 1:00 pm |
Paper 6: Financial Management & Strategic Management | 27-Mar-2026 | 10:00 am to 1:00 pm | Paper 6: Financial Management & Strategic Management | 13-Apr-2026 | 10:00 am to 1:00 pm |
Y
Contributor-Level 6
Answered 2 weeks ago
According to the marking scheme and CA Intermediate exam pattern, the total marks in CA Intermediate is 100 marks per paper.
Y
Contributor-Level 6
Answered 2 weeks ago
Minimum score requirement to pass CA Intermediate is 40% per paper and 50% overall. If a candidate scores 60% or more in one subject and fails another subject, he/she can apply for exemption, if all requirements are met.
N
Contributor-Level 6
Answered 2 weeks ago
The difficulty level of ICAI CA exams is as follows:
CA Level | Difficulty Level |
|---|---|
Tough | |
Tough | |
the toughest |
S
Contributor-Level 6
Answered 2 weeks ago
Candidates have to check below details in their CA Intermediate result:
- Course/exam name
- Examination session/year
- Roll number of the candidate
- Course group name
- Paper and their scores
- Result status - pass/fail
- Grand total marks
R
Contributor-Level 6
Answered 2 weeks ago
Yes, ICAI CA Intermediate exam is tough. There are total 6 papers, divided into 2 groups, in CA Inter exam. The syllabus includes topics related to Accounting, Taxation, Corporate Law, etc., which are tough to crack. The pass percentage of CA Intermediate exams is very low - 10%.
V
Contributor-Level 6
Answered 2 weeks ago
It is not easy, yet not impossible to crack CA Intermediate exam without coaching. If a student is determined, disciplined and fully dedicated towards CA Inter exam preparation, she/she can crack it with self-study.
N
Contributor-Level 6
Answered 3 weeks ago
ICAI CA Intermediate exam is conducted in following 9 overseas cities:
Abu Dhabi, Bahrain, Thimphu (Bhutan), Doha, Dubai, Kathmandu (Nepal), Kuwait, Muscat and Riyadh (Kingdom of Saudi Arabia)
S
Contributor-Level 6
Nupur Jain started with a passion for educational content writing, which soon grew into a meaningful journey of helping students through reliable guidance. A commerce graduate from Delhi University, she has spent ov
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