CA Intermediate Syllabus 2026: Download Latest Syllabus PDF
CA Intermediate 2026 ( CA Intermediate )
CA inter Sep 2026 exam
1 Sep '26 - 12 Sep '26
ICAI prescribes the CA Intermediate syllabus for the exam. ICAI has divided these topics into two course groups - CA Inter Group 1 and CA Inter Group 2. Students planning to apply for CA Intermediate 2026 exam must cover the syllabus properly. The difficulty level of CA Intermediate exam syllabus is high, and candidates cannot clear the course level in a single attempt. Check the detailed CA Intermediate syllabus 2026.
- CA Intermediate 2026 Syllabus PDF
- CA Intermediate Syllabus Group I
- CA Intermediate Syllabus Group II
- CA Intermediate Exam Pattern
- CA Intermediate Exam Preparation Strategy
- FAQs on CA Intermediate Syllabus
CA Intermediate 2026 Syllabus PDF
The CA Intermediate Syllabus PDF shared below have all chapters and modules of 6 papers in CA Intermediate course. Students can click on the given link to download syllabus PDF and get the list of important chapters to prepare for the exam.
| Download Free PDF for CA Intermediate Syllabus 2026 by Shiksha: |
Check Out: CA Inter Registration 2026
CA Intermediate Syllabus Group I
The syllabus of three papers included in Group 1 of CA Inter exam is shared below:
CA Intermediate Syllabus – Paper 1
Check below table for chapter wise topics that are included in CA Intermediate Syllabus – Paper 1 : Advanced Accounting - New Scheme of Education and Training. It has 15 chapters in total. Students have to be thorough with each chapter as the questions will be asked from all of them.
| CA Inter Syllabus 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 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 |
Accounting for Reconstruction of Companies |
| Chapter 15 |
Accounting for Branches including Foreign Branches |
CA Intermediate Syllabus –Paper 2
Check below table for details of CA Inter Syllabus Paper 2 - Corporate and Other Laws - New Scheme of Education and Training. It has three modules. Theory section of CA Inter syllabus is vast and requires long hours of dedicated studies.
| PART I - Company Law and Limited Liability Partnership Law
|
||
|---|---|---|
| Module 1 |
Module 2 |
Module 3 |
| 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
|
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
|
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 |
CA Intermediate Syllabus – Paper 3
The Paper 3 of CA Intermediate is all about Taxation. Check below CA Intermediate Syllabus Paper 3. This section is all about taxes and has two modules. Students have to memorise a lot of laws and acts related to tax in this paper.
| CA Intermediate Course - Paper-3 –Taxation - New Scheme of Education and Training |
|
|---|---|
| Section A: Income Tax Law |
|
| MODULE 1 |
MODULE 2 |
|
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 |
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 |
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 GS Chapter 6: Time of Supply Chapter 7: Value of Supply
|
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 |
Check Out:
CA Final Syllabus 2026
CA Intermediate Syllabus Group II
Check below to get syllabus of three papers included in Group 2 of CA Intermediate exam.
CA Intermediate Syllabus - Paper 4
Given below is the table indicating syllabus for CA Intermediate Course - Paper-4: Cost and Management Accounting - New Scheme of Education and Training. It has two modules.
| CA Intermediate Course - Paper-4: Cost and Management Accounting |
|
|---|---|
| MODULE 1 |
MODULE 2 |
| 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 |
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 |
CA Intermediate Syllabus - Paper 5
Check below the table indicating syllabus for CA Intermediate Course - Paper-5: Auditing & Ethics- New Scheme of Education and Training. It has two modules.
| CA Intermediate Course - Paper-5: Auditing & Ethics |
|
|---|---|
| MODULE 1 |
MODULE 2 |
| 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 |
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 |
CA Intermediate Syllabus - Paper 6
Check below the table indicating syllabus for CA Intermediate Course - Paper-6: Financial Management and Strategic Management - New Scheme of Education and Training. It has two sections and two modules.
| CA Intermediate Course - Paper-6: Financial Management and Strategic Management |
|
|---|---|
| Section A – Financial Management |
|
| MODULE 1 |
MODULE 2 |
| 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 |
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 |
Check Out:
CA Intermediate Exam Pattern
Students preparing for CA Intermediate exam must know the exam structure. Check out table below for CA Intermediate exam pattern:
| Particulars |
Details |
|---|---|
| Mode of Exams |
Paper based test |
| Total Marks per Paper |
100 |
| Passing Marks |
40 percent in all papers 50 percent overall |
| Negative marking |
No |
| Level of Difficulty |
Tough |
| Number of Attempts Allowed |
Multiple |
| Language of exam |
English/Hindi |
| Types of questions |
Objective and subjective |
| Exam duration |
3 hours |
Also Read:
CA Intermediate Exam Preparation Strategy
CA Intermediate syllabus is quite difficult compared to the Foundation course. Candidates need a proper preparation plan to clear the exam in first attempt. Although students usually take 2-3 attempts to clear this level, with disciplined preparation, it is possible to get good marks in CA Inter exam. Check below to get some preparation tips for CA Intermediate exam:
- Set a timeline and complete the CA syllabus within that duration.
- Focus on high-weightage topics to increase the chances of scoring passing marks.
- ICAI conducts Mock Test series for CA Inter exam takers. Check their schedule and appear for them.
- Use study material, including sample papers, mock test papers, and live sessions provided by ICAI.
- ICAI has shared CA past papers on the official website; practice them.
- Work on speed and time management by solving as many past papers, mock exams, or sample papers as possible.
- Start practicing questions after completing at least 60% of the syllabus.
- Analyze mock tests and work on the weak areas.
Books to Prepare for CA Inter Exam
The best study material for CA Intermediate course is the notes and sample questions provided by the ICAI. However, students can also refer to the following CA Inter books for exam preparation.
| CA Intermediate Paper |
CA Intermediate Book |
|---|---|
| Paper 1 Advance Accounting |
|
| Paper 2 Corporate Laws |
|
| Paper 3 Cost and Management Accounting |
|
| Paper-4: Taxation |
|
| Paper-5: Auditing and Code of Ethics |
|
| Paper-6: Financial Management and Strategic Management |
|
Also Read:
FAQs on CA Intermediate Syllabus
Check out frequently asked questions on CA Intermediate:
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.
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.
To register for CA Intermediate exam, a candidate must have a valid login and course registration. If their validity has expired, they have to renew it at SSP portal. Check below to know how apply for CA Inter exam:
- Go to ICAI exam website
- Click on login and fill details as required (If not already registered, click on New User Register)
- Click on confirmation/declaration and 'Register' button
- Visit login page again
- Choose registration number in drop-down and authenticate
- Login using credentials to access exam form
- Enter details and upload documents
- Pay registration fee and submit
Following chapters are included in Assets Based Accounting Standards chapter of CA Intermediate course:
· Unit 1: Accounting Standard 2 Valuation of Inventory
· Unit 2: Accounting Standard 10 Property, Plant and Equipment
· Unit 3: Accounting Standard 13 Accounting for Investments
· Unit 4: Accounting Standard 16 Borrowing Cost
· Unit 5: Accounting Standard 19 Leases
· Unit 6: Accounting Standard 26 Intangible Assets
· Unit 7: Accounting Standard 28 Impairment of Assets
Yes, there is a late fee if a candidate submits CA Intermediate application form during late fee window. The late fee amounts is INR 600. ICAI opens the late fee window for CA Inter application process for three days.
The actual registration fee for CA Inter is INR 1,500 for single group and INR 2,700 for both groups (domestic students).
According to the marking scheme and CA Intermediate exam pattern, the total marks in CA Intermediate is 100 marks per paper.
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.
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 |
According to latest exam schedule released by ICAI for CA Intermediate exam 2026 for Sep session, the entrance exam will be conducted between Sep 01 and Sep 12 on following dates:
| Groups | CA Inter Exam Date |
|---|---|
| Group I | 01, 03, and 06 Sep 2026 |
| Group 2 | 08, 10, and 12 Sep 2026 |
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)
Candidates need to score 40 per cent in each paper of every group/course level and 50 per cent in aggregate in all the papers of a group/course level. This minimum mark criterion is applicable to all three courses - CA Foundation, CA Intermediate and CA Final. Candidates cannot move to the next level of the Chartered Accountancy course until they clear the previous level. A very few percentage of candidates get a high score as the scores of All India toppers are usually below 75%. Candidates can take any number of attempts to clear a course level. The process includes practical training as well.
For CA Intermediate exam preparation, one should study at least 7 to 8 hours per day. Some students study for 10 to 12 hours. However, merely studying for long hours will not be fruitful. Plan and use hours in a way that you learn everyday. Divide daily hours in syllabus coverage, doubt clearing, practice and revision.
Yes, the candidates can apply for scorecard verification after the result announcement. The facility is available for all three course levels. The window for rechecking of a particular CA course opens a day after announcement of the result. Candidates can apply for scorecard verification within a month of result announcement along with a demand draft of INR 200 in favour of the Secretary, The Institute of Chartered Accountants of India, payable at New Delhi. The fee is non-refundable and the result of rechecking will be final. Students can’t apply for rechecking more than once.
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