CA Intermediate Syllabus 2027: Download Latest Syllabus PDF

CA inter January 2027 Registration

3 Nov '26 - 19 Nov '26

Updated on Sep 28, 2026 10:40 IST

By Nupur Jain, Senior Executive - Editorial

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 exam for the upcoming session must cover the syllabus properly. The difficulty level of CA Intermediate exam syllabus is high, and candidates usually find it difficult to clear the course in a single attempt. Check the detailed CA Intermediate syllabus 2026 and begin the exam preparation accordingly.

Table of contents

CA Intermediate 2027 Syllabus PDF
CA Intermediate Syllabus Group I
CA Intermediate Syllabus Group II
CA Intermediate Exam Preparation Strategy
CA Intermediate Exam Pattern 2027
FAQs on CA Intermediate Syllabus

CA Intermediate 2027 Syllabus PDF

The CA Intermediate Syllabus PDF shared below has all chapters and modules of the 6 papers in CA Intermediate course. Students can click on the given link to download the syllabus PDF and get the list of important chapters to prepare for the exam.

Download Free PDF for CA Intermediate Syllabus by Shiksha:

CA Intermediate Syllabus

Check Out: CA Inter Registration 2027

View Syllabus

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

CA Foundation Syllabus

Commonly asked questions

Q: Is it possible to cover CA Intermediate syllabus in 3 months?

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.

Q: How many times does ICAI conduct CA exam in a year?

ICAI conducts CA exams three times a year. These are May, September and January. To appear for the exam, candidates have to register and apply before deadline. The registration schedule is released by ICAI on its official website - icai.org.

Q: How to cover CA Intermediate syllabus in less time?

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 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

Commonly asked questions

Q: Is it possible to cover CA Intermediate syllabus without coaching?

Yes, it is possible to cover CA Intermediate syllabus without coaching, but it is always better to take coaching. CA course is vast and all three course levels are of high difficulty. There is so much to study that without correct guidance one cannot crack the exam. At coaching institute, the candidate is guided in studying in a disciplined and focussed manner.

Q: How many attempts are required to crack CA Intermediate?

There is no limit on the number of attempts and it is totally upto the individual as to how many attempts they will require. The CA Intermediate exam is tough and requires about 2-3 attempts on an average. The overall pass percentage of CA exam is usually low at 20-25%.

Q: Is it easy to crack CA Intermediate exam in first attempt?

As per previous years' trends, the pass percentage of CA Inter exam is between 20 to 30 percent. This means that it is not easy to crack CA Inter exam in first attempt. Additionally, the syllabus for ICAI CA Intermediate exam is complex and requires deep understanding of the topics.

But, if a candidate has strong determination, discipline, and a proper preparation plan, he/she can crack the exam with consistent practice.

CA Intermediate Exam Preparation Strategy

The CA Intermediate syllabus is much more difficult than the Foundation course. Candidates need a solid preparation plan to clear the exam on the 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	First Lesson in Accounting Standards by MP Vijay Kumar Accountancy with Quick Revision (For CA-IPC, Group -I) by PC Tulsian Taxmanns Students Guide to Accounting Standards – Including Introduction of Ind AS by DS Rawat
Paper 2 Corporate Laws	A Handbook on Corporate and Other Laws for CA Inter by Munish Bhandari First Lessons In Business Laws, Ethics AND Communication by MP Vijay Kumar
Paper 3 Cost and Management Accounting	Cost Accounting for CA-IPC by PC Tulsian Padhukas Students Handbook On Cost and Management Accounting by CA B. Saravana Prasath
Paper-4: Taxation	Handbook On Taxation by G Sekhar Taxmanns Students Guide to Income Tax Including GST by Dr Vinod Singhania Students Handbook on Taxation by TN Manoharan
Paper-5: Auditing and Code of Ethics	Auditing and Assurance for CA Inter by CA Surbi Bansal Taxmanns Auditing & Assurance by Pankaj Garg A Students Handbook on Auditing & Assurance by CA G Sekar and CA B Sarvana Prasath
Paper-6: Financial Management and Strategic Management	Padhukas Students Guide For Enterprise Information Systems & Strategic Management by B. Saravana Prasath G. Sekar Dinesh Madan’s Information Technology (IT)

Also Read:

Difference between CA PCC-IPCC and CA Intermediate

CA vs ACCA: Which is better?

Commonly asked questions

Q: What is the CA Inter syllabus for Auditing and Ethics?

Given below are the topics included in CA Inter syllabus for Auditing and Ethics:

· Nature, Objective and Scope of Audit

· Audit Strategy, Audit Planning and Audit Programme

· Risk Assessment and Internal Control

· Audit Evidence

· Audit of Items of Financial Statements

· Audit Documentation

· Completion and Review

· Audit Report

· Special Features of Audit of Different Type of Entities

· Audit of Banks

· Ethics and Terms of Audit Engagements

Q: What is the difficulty level of ICAI CA exams?

The difficulty level of ICAI CA exams is as follows:

CA Level	Difficulty Level
CA Foundation	Tough
CA Intermediate	Tough
CA Final	the toughest

Q: What are the key topics of Taxation paper in CA Inter syllabus?

Most important topics of Taxation paper in CA Intermediate are:

Basic Concepts
Residence and Scope of Total Income
Heads of Income
Income of Other Persons included in Assessee's Total Income
Aggregation of Income, Set-Off and Carry Forward of Losses
Deductions from Gross Total Income
Advance Tax, Tax Deduction at Source and Tax Collection at Source
Provisions for filing Return of Income and Self Assessment
Income Tax Liability – Computation and Optimisation

View list of Books

CA Intermediate Exam Pattern 2027

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 Inter Question Paper

CA Inter Admit Card

Commonly asked questions

Q: Which are the best books for CA Intermediate preparation?

Books for CA Intermediate preparation are listed below:

· First lessons in Accounting Standards by MP Vijay Kumar

· Accountancy with Quick Revision (For CA-IPC, Group -I) by PC Tulsian

· Taxmann's Students' Guide to Accounting Standards – Including Introduction of Ind AS by DS Rawat

· A Handbook on Corporate and Other Laws for CA Inter by Munish Bhandari

· First Lessons In Business Laws, Ethics AND Communication by MP Vijay Kumar

· Cost Accounting for CA-IPC by PC Tulsian

· Padhukas Students Handbook On Cost and Management Accounting by CA B. Saravana Prasath

· Handbook On Taxation by G. Sekhar

· Taxmann's Students' Guide to Income Tax Including GST by Dr. Vinod K Singhania

· Students Handbook on Taxation (Includes Income- Tax Law and Goods and Services Tax Law) by T.N. Manoharan

· Tulsian's Accountancy: For CA Intermediate Course (Group II) by P. C. Tulsian and Bharat Tulsian

· First Lessons in Advanced Accountancy for CA. IPCC Group – II by M. P. Vijay Kumar

· Padhuka's Students Handbook on Advanced Accounting by CA G. Sekar and CA B. Saravana Prasath

· Auditing and Assurance for CA Inter by CA Surbhi Bansal

· Taxmann's Auditing & Assurance by Pankaj Garg

· A Students Handbook on Auditing & Assurance by CA G Sekar and CA B Saravana Prasth

· Padhuka's Students' Guide For Enterprise Information Systems & Strategic Management by B. Saravana Prasath G. Sekar

· Dinesh Madan's Information Technology (IT) by Dinesh Madan

· Students Guide on Financial Management and Economics For Finance by B. Saravana Prasath and G. Sekar

Q: Does ICAI provide study material to cover CA Intermediate syllabus?

Yes, the ICAI provides a range of study material to cover the CA Inter syllabus. The official study material includes test papers, modules, live classes, previous years' question papers, sample papers and notes. Registered candidates must avail the facility of study material provided by the organisation for best results.

Q: Is CA Inter exam easy or tough?

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%.

FAQs on CA Intermediate Syllabus

Check out frequently asked questions on CA Intermediate:

Q: What is the passing mark in CA courses?

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.

Q: What are the minimum marks required to qualify CA Intermediate exam?

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.

Q: How many hours should I study in a day to prepare for CA Intermediate?

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.

Q: Can I crack CA Inter exam without coaching?

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.

Q: How can I register for CA Intermediate exam?

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

Q: What the main units in chapter Assets Based Accounting Standards of CA Intermediate?

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

Q: Is there any late fee to submit CA Inter application form?

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).

Q: What is the total marks in CA Intermediate exam?

According to the marking scheme and CA Intermediate exam pattern, the total marks in CA Intermediate is 100 marks per paper.

Q: What is the medium of CA Intermediate exam?

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.

Q: What are the papers in CA Intermediate exam?

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

Q: What are the overseas exam cities for CA Inter exam?

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)

Q: Is there provision of rechecking or reevaluation in CA course exams?

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.