CA Intermediate Syllabus 2025: Download Latest Syllabus PDF
CA Intermediate 2025 ( CA Intermediate )
Registration - 3 Nov '25 - 16 Nov '25
CA Intermediate syllabus 2025 has been prescribed by the ICAI. In CA Inter, candidates have to study topics pertaining to accounting, business laws, auditing and assurance, cost accounting, taxation and financial management. These topics are covered in two course groups - CA Inter Group 1 and CA Inter Group 2. To clear the CA Intermediate level, students have to clear both course groups with minimum 50 percent marks overall.
The difficulty level of CA Intermediate exam syllabus is high and candidates cannot clear the course level in a single attempt. On an average, 2-3 attempts are required to clear the CA Intermediate exam to be able to move to the CA Final course level. Check below detailed CA Intermediate syllabus 2025.
Also Read:
- CA Intermediate Syllabus 2025
- CA Intermediate Syllabus Group I
- CA Intermediate Syllabus Group II
- CA Intermediate Syllabus: Paper wise weightage
- Best Books of CA Intermediate Exam
- CA Intermediate Syllabus Group II (Old Scheme)
CA Intermediate Syllabus 2025
The CA Intermediate syllabus was revised in 2023. In the revised CA Intermediate course syllabus, MCQs have been added to the exam pattern. The CA Inter has 2 groups and 6 papers pertaining to accounting, auditing, business law, taxation, etc. Candidates need to study every chapter included in each paper of both groups exhaustively. Check the table below for CA Intermediate syllabus 2025:
| Syllabus for CA Intermediate Course |
|
|---|---|
| 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 |
Commonly asked questions
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 Syllabus Group I
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 (Applicable for September 2024, January 2025 and May 2025 exams). It has 15 chapters in total.
| 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.
| 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.
| 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 |
Commonly asked questions
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
The 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
CA Intermediate Syllabus Group II
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
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%.
CA Intermediate Syllabus: Paper wise weightage
Every CA Inter paper carries 100 questions. As per the new scheme of the exam, 30 percent questions are objective and 70 percent questions are subjective in nature. There is no sectional timing in CA Inter exam thus candidates have to divide their time in such a way that they are able to attempt maximum questions of both types. Check below paper wise sectional weightage of CA Intermediate exam:
| 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 and Strategic Management |
35 |
15 |
Commonly asked questions
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.
Some of the highly recommended books for CA Intermediate preparation are:
· 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
Best Books of CA Intermediate Exam
The best study material for CA Intermediate course is notes and sample questions provided by the ICAI. The examination body also provides previous years' CA Inter question papers and conducts mock tests. Apart from CA Inter mock tests and question papers, students can 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 |
|
Commonly asked questions
The most important topics of Taxation paper in CA Intermediate are:
· Chapter 1: Basic Concepts
· Chapter 2: Residence and Scope of Total Income
· Chapter 3: Heads of Income
· 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
· Chapter 7: Advance Tax, Tax Deduction at Source and Tax Collection at Source
· Chapter 8: Provisions for filing Return of Income and Self Assessment
· Chapter 9: Income Tax Liability – Computation and Optimisation
Given below are the topics included in the CA Inter syllabus for Auditing and Ethics:
· 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 Group II (Old Scheme)
Earlier there used to be eight papers in CA Inter. Given below are the topics that were included in CA Inter Paper 7 and Paper 8 under old scheme.
CA Intermediate Course - Paper-7: Enterprise Information Systems & Strategic Management.
| CA Intermediate Course Paper 7 Enterprise Information Systems & Strategic Management |
|
|---|---|
| Section A: Information Systems |
Section B : Strategic Management |
| Chapter 1. Automated Business Processes Chapter 2. Financial and Accounting Systems Chapter 3. Information Systems and Its Components Chapter 4. E-commerce, M-commerce and Emerging Technologies Chapter 5. Core Banking Systems |
Chapter 1. Introduction to Strategic Management Chapter 2. Dynamics of Competitive Strategy Chapter 3. Strategic Management Process Chapter 4. Corporate Level Strategies Chapter 5. Business Level Strategies Chapter 6. Functional Level Strategies Chapter 7. Organisation and Strategic Leadership Chapter 8. Strategy Implementation and Control |
CA Intermediate Syllabus Group II: Paper-8 (Old Scheme): Financial Management & Economics for Finance
| CA Intermediate Paper 8 Financial Management & Economics for Finance |
|
|---|---|
| Section A: Financial Management |
Section B: Economics for Finance |
| Chapter 1. Financial Management and Financial Analysis Chapter 2. Financing Decisions Chapter 3. Capital Investment and Dividend Decisions Chapter 4. Management of Working Capital |
Chapter 1. Determination of National Income Chapter 2. The Money Market Chapter 3. Public Finance Chapter 4. International Trade |
Commonly asked questions
To prepare for CA Intermediate exam, one should dedicate at least 7-8 hours per day. Some students study for longer like 10-12 hours. However, merely studying for long hours will not bear results. One need to utilize those hours in a manner best for exam preparation. Daily study hours should be divided into 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.
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.
CA Intermediate Exam
Student Forum
Anything you would want to ask experts?Answered 2 months ago
Given below are the topics included in the CA Inter syllabus for Auditing and Ethics:
· 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
·
P
Contributor-Level 6
Answered 2 months ago
The most important topics of Taxation paper in CA Intermediate are:
· Chapter 1: Basic Concepts
· Chapter 2: Residence and Scope of Total Income
· Chapter 3: Heads of Income
· Chapter 4: Income of Other Persons included in Assessee's Total Income
· Chapter 5: Aggregation of
N
Contributor-Level 6
Answered 2 months ago
The most important topics of Corporate and Other Laws in CA Intermediate are:
· 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
S
Contributor-Level 6
Answered 2 months ago
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
J
Contributor-Level 6
Answered 2 months ago
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 5
A
Contributor-Level 6
Answered 2 months ago
The CA Intermediate exam pattern last revised in 2023 with the changes coming into effect from May 2024 exams. As per the changed CA Inter exam pattern, the total number of exam papers were reduced from 8 to 6. Along with that, questions in MCQ format were included.
N
Contributor-Level 6
Answered 2 months ago
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%.
A
Contributor-Level 6
Answered 2 months ago
The 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 important aspect of CA Inter question pattern is that there are no options to choose in MCQs, one has to enter the answer by themselves. The
Contributor-Level 10
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What is the CA Inter syllabus for Auditing and Ethics?