CA Intermediate Syllabus 2026: Download Latest Syllabus PDF

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.

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.

There are two groups in CA Intermediate exam. Candidates have to pass both groups to be eligible for next level of the course. Below are the topics included in CA Inter Group I and Group II:

• Advanced Accounting
• Corporate and Other Laws
• Taxation
• Income Tax Law
• Goods & Services Tax
• Cost and Management Accounting
• Auditing and Ethics
• Financial Management & Ethics Management
• Financial Management
• Ethics Management

The main units in chapter Presentation & Disclosures Based Accounting Standards of CA Intermediate are:

·       Unit 1: Accounting Standard 1 Disclosure of Accounting Policies

·       Unit 2: Accounting Standard 3 Cash Flow Statement

·       Unit 3: Accounting Standard 17 Segment Reporting

·       Unit 4: Accounting Standard 18 Related Party Disclosures

·       Unit 5: Accounting Standard 20 Earnings Per Share

·       Unit 6: Accounting Standard 24 Discontinuing Operations

·       Unit 7: Accounting Standard 25 Interim Financial Reporting

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).

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.

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%.

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

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.

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

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

Total marks of CA Intermediate (both groups) is 600. Every paper carries 100 marks. There distribution of question is 30:70, where 30 % questions are objective type and 70% questions are subjective type. There is no negative marking in CA Inter exam. Candidates have to score 40% in every paper and 50% overall in CA Inter to clear the course level.

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.

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.

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.