CA Intermediate Syllabus

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

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

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 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

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

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

CA Intermediate has two groups. Candidates have to clear all the papers of both groups to move to next level of the course. The CA Intermediate syllabus of both includes the following.

·       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