CA Inter Advanced Accounting Syllabus 2026-27: Chapters & Weightage

The CA Inter Advanced Accounting Syllabus 2026-27 covers Accounting Standards, company accounts, financial statements, amalgamation, reconstruction, branch accounting and other important accounting concepts. 

Candidates preparing for CA Intermediate Paper 1: Advanced Accounting should understand the official syllabus and section-wise weightage to plan their preparation effectively.

CA Inter Advanced Accounting Syllabus 2026-27

Advanced Accounting is Paper 1 of the CA Intermediate Group I and carries 100 marks. The official ICAI syllabus is designed to develop students’ ability to apply accounting standards and relevant provisions to transactions and events and prepare and present financial statements of different business entities.

For the 2026-27 preparation cycle, students should refer to the applicable ICAI study material and the latest study guidelines issued for their examination attempt. ICAI currently lists the Advanced Accounting study material applicable from the May 2026 examination onwards, while its Intermediate course page identifies Advanced Accounting as Paper 1.

CA Inter Advanced Accounting Chapters and Weightage

The official ICAI section-wise weightage divides Paper 1 into three sections:

The paper is worth 100 marks, and these percentages indicate the prescribed section-wise weightage rather than a fixed chapter-wise marks allocation.

Section I: Accounting Standards

Section I carries 55%-65% weightage, making it the largest component of the CA Inter Advanced Accounting syllabus. It covers the process of formulation of Accounting Standards, Indian Accounting Standards converged with IFRS, IFRSs, convergence versus adoption, and the objective and concepts of carve-outs.

The section also includes the Framework for Preparation and Presentation of Financial Statements and the applicability of Accounting Standards to different entities.

Important Accounting Standards

Students need to study a wide range of Accounting Standards prescribed by ICAI. These include:

• AS 1: Disclosure of Accounting Policies

• AS 2: Valuation of Inventories

• AS 3: Cash Flow Statements

• AS 4: Contingencies and Events Occurring After the Balance Sheet Date

• AS 5: Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies

• AS 7: Construction Contracts

• AS 9: Revenue Recognition

• AS 10: Property, Plant and Equipment

• AS 11: Effects of Changes in Foreign Exchange Rates

• AS 12: Accounting for Government Grants

• AS 13: Accounting for Investments

• AS 14: Accounting for Amalgamations

• AS 15: Employee Benefits

• AS 16: Borrowing Costs

• AS 17: Segment Reporting

• AS 18: Related Party Disclosures

• AS 19: Leases

• AS 20: Earnings Per Share

• AS 21: Consolidated Financial Statements

• AS 22: Accounting for Taxes on Income

• AS 23: Investments in Associates in Consolidated Financial Statements

• AS 24: Discontinuing Operations

• AS 25: Interim Financial Reporting

• AS 26: Intangible Assets

• AS 27: Financial Reporting of Interests in Joint Ventures

• AS 28: Impairment of Assets

• AS 29: Provisions, Contingent Liabilities and Contingent Assets.

Section II: Company Accounts

Section II carries 30%-35% weightage. This section focuses on accounting aspects relating to companies and includes Schedule III to the Companies Act, 2013 (Division I).

The syllabus covers the preparation of important financial statements, including the Statement of Profit and Loss, Balance Sheet and Cash Flow Statement. Students should understand the relevant presentation and accounting requirements while practising the preparation of financial statements.

Other topics included in this section are:

• Buyback of securities

• Accounting for reconstruction of companies

• Financial statement preparation and presentation.

The official ICAI study material further organises company-related topics into Financial Statements of Companies, Buyback of Securities, Amalgamation of Companies and Internal Reconstruction.

Section III: Accounting for Branches

Section III carries 5%-10% weightage and covers Accounting for Branches, including Foreign Branches.

Although this section has a lower prescribed weightage than the first two sections, students should not ignore it. Proper understanding and practice can help candidates prepare comprehensively for the examination.

CA Inter Advanced Accounting Study Material

ICAI's official study material for Paper 1 is organised into three modules. The May 2026 onwards structure includes Modules 1 and 2 covering Accounting Standards and Module 3 covering company accounts and related topics. The official ICAI page lists the chapters and units in detail.

Students should always use the study material applicable to their particular examination attempt because ICAI can prescribe updates, study guidelines or changes in applicable content.

How to Prepare for CA Inter Advanced Accounting

A structured preparation strategy can help candidates cover the high-weightage topics, strengthen conceptual understanding and improve accuracy while solving practical questions in Advanced Accounting.

• Prioritise Accounting Standards: Start with Accounting Standards and focus on their principles, applicability and practical application instead of relying only on memorisation.

• Practise Company Accounts: After completing Accounting Standards, focus on financial statement preparation, buyback, reconstruction and amalgamation-related questions to strengthen practical understanding.

• Revise Branch Accounting: Give adequate attention to Branch Accounting, including Foreign Branches, even though it carries a comparatively lower prescribed weightage.

• Use ICAI Resources: Practise questions from the official ICAI study material and regularly attempt relevant Revision Test Papers (RTPs) and Mock Test Papers (MTPs) to improve accuracy and exam readiness.

The CA Inter Advanced Accounting Syllabus 2026-27 is broadly divided into Accounting Standards, Company Accounts and Accounting for Branches. With 55%-65% weightage for Section I, 30%-35% for Section II and 5%-10% for Section III, students should prioritise Accounting Standards while giving adequate preparation time to company and branch accounting. A combination of conceptual clarity, ICAI study material, numerical practice and regular revision can help candidates prepare effectively for Paper 1.