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The CA Intermediate course is divided into two groups, with a total of six papers.
What are the subjects in Group 1 and Group 2 of CA Inter?
CA Intermediate Group 1 includes three papers, namely Accounting, Corporate & Other Laws, and Taxation. Group 2 consists of Advanced Accounting, Auditing & Assurance, and Enterprise Information Systems & Strategic Management.
Which is the toughest paper in CA Inter?
Auditing is widely regarded as the most challenging paper in CA Intermediate due to its technical nature and conceptual understanding.
How many attempts to clear CA Intermediate?
There is no limit on the number of attempts allowed to clear the CA Intermediate exams. Candidates can appear as many times as needed to pass.
CA Intermediate Course Structure, Group I and II Subjects, Module Breakdown
CA Intermediate course structure for Group 1 and Group 2 is presented here. Check the paper-wise chapters included in the revised CA Intermediate syllabus.
Udit Narayan28 Jun, 2025
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CA Intermediate Course Structure: ICAI has released the CA Intermediate course syllabus on its official website. CA Inter aspirants have to cover topics such as business laws, accounting, taxation, auditing, and financial management to strengthen their preparation. The CA Intermediate course structure is categorised in two groups - Group 1 and Group 2, each comprising multiple modules.
To progress to CA Final, students need to follow a dedicated strategic preparation. Previous years trends of CA Inter exam shows that only a few candidates clear the exam in their first attempt. As the difficulty level of CA Inter is high, it is crucial to know the syllabus topics and focus on mastering each chapter.
CA Intermediate Course Structure Overview
The CA Intermediate course was updated by ICAI in 2023. From May 2024, the exam included nearly 30% MCQs across all six papers. Presented below are the highlights of the CA Intermediate course structure:
CA Intermediate Course Structure Overview
Group
Paper
Subject
Sections
Group 1
Paper 1
Advanced Accounting
-
Paper 2
Corporate and Other Laws
Par 1: Company Law and Limited Liability Partnership Law
Part 2: Other Laws
Paper 3
Taxation
Section A: Income Tax Law
Section B: Goods & Services Tax
Group 2
Paper 4
Cost and Management Accounting
-
Paper 5
Auditing and Ethics
-
Paper 6
Financial Management & Ethics Management
Section A: Financial Management
Section B: Ethics Management
CA Intermediate Course Weightage
The CA Inter assessment framework includes both descriptive and objective questions across all papers. Before the May 2024 exams, only descriptive questions were asked in this exam. Each paper carries a total score allocation of 100 marks.
According to the revised evaluation system, descriptive questions constitute 70% of the total assessment, while objective questions account for the remaining 30%. This balanced approach aims at testing both comprehensive understanding and quick analytical skills of students.
The examination format allows flexible time management between question categories. Presented below is the section-wise weightage of each CAT Inter paper:
CA Inter Course Weightage
Paper
Total Marks
Advanced Accounting
100
Corporate Law
Company Law and Limited Liability Partnership Law
70 marks
100
Other Laws
30 marks
Taxation
Income Tax Law
50 marks
100
Goods & Services Tax
50 marks
Cost and Management Accounting
100
Audit and Code Ethics
100
Financial and Strategic Management
Financial Management
50 marks
100
Ethics Management
50 marks
CA Intermediate Course Structure: Paper 1 Advanced Accounting
The Advanced Accounting is the most crucial paper of CA Inter Group I exam. It comprises a comprehensive study of modern accounting principles and corporate financial reporting standards. The topics of Advanced Accounting are strategically organised into 15 chapters, each designed to strengthen students’ expertise in advanced accounting concepts and practical applications.
Here is the detailed breakdown of the CA Inter Advanced Accounting course structure:
CA Intermediate Advanced Accounting Course Structure
Module
Chapter
Topics
Module 1
1
Introduction to Accounting Standards
2
Framework for Preparation and Presentation of Financial Statements
3
Applicability of Accounting Standards
4
Presentation & Disclosures Based Accounting Standards
Module 2
5
Assets Based Accounting Standards
6
Liabilities Based Accounting Standards
7
Accounting Standards Based on Items Impacting Financial Statement
8
Revenue Based Accounting Standards
9
Other Accounting Standards
10
Accounting Standards for Consolidated Financial Statement
Module 3
11
Financial Statements of Companies
12
Buyback of Securities
13
Amalgamation of Companies
14
Accounting for Reconstruction of Companies
15
Accounting for Branches including Foreign Branches
CA Intermediate Course Structure: Paper 2 Corporate and Other Laws
The Corporate and Other Laws examination evaluates students' understanding of fundamental legal principles and their practical application in business. Its curriculum is divided into two primary sections, each containing various chapters.
The table below shadows the topics covered in Part 1 and Part 2 of the CA Inter Corporate and Other Laws paper:
CA Intermediate Corporate and Other Laws Course Structure
Part
Module
Chapter
Topic
Part 1
Module 1
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
Module 2
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
Module 3
Chapter 12
The Limited Liability Partnership Act, 2008
Part 2
Other Laws
Chapter 1
The General Clauses Act, 1897
Chapter 2
Interpretation of Statutes
Chapter 3
The Foreign Exchange Management Act, 1999
CA Intermediate Course Structure: Paper 3 Taxation
The third paper in the CA Intermediate curriculum focuses exclusively on taxation principles and practices. This is one of the most practical and application-oriented subjects in the program. The Taxation course includes two sections, Income Tax laws and Goods and Services Tax. The section-wise course curriculum of the CA Inter Taxation paper is as follows:
CA Intermediate Taxation Course Structure
Section A Income Tax Laws
Module
Section
Chapter/Component
Module 1
Section 1
Overview, Scenario, Crossword Puzzle
Chapter 1: Basic Concepts
Chapter 2: Residence and Scope of Total Income
Section 2
Overview, Scenario, Crossword Puzzle
Chapter 3: Heads of Income
Module 2
Section 3
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 4
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 5
Chapter 9: Income Tax Liability – Computation and Optimisation
Section B Goods and Services Tax
Module
Chapter
Topic
Module 1
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 GST
Chapter 6
Time of Supply
Chapter 7
Value of Supply
Module 2
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
CA Intermediate Course Structure: Paper 4 Cost and Management Accounting
CA Inter Paper 4 focuses on cost analysis and managerial decision-making. This subject covers a total of 15 chapters grouped across two modules. The curriculum design facilitates progressive skill development, moving from elementary cost concepts to advanced management accounting applications across various business environments.
Here is the revised course structure of CA Inter Cost Management Accounting:
CA Intermediate Cost Management Accounting Course Structure
Module
Chapter
Topic
Module 1
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
Module 2
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 Course Structure: Paper 5 Auditing & Ethics
The Auditing & Ethics paper is crucial for developing professional competency in the CA Intermediate program. This subject prepares future auditing professionals through comprehensive coverage of audit methodology, specialised sector knowledge, and ethical considerations.
The educational structure follows a progressive learning system comprising two modules. The paper includes 11 chapters that transition from fundamental audit concepts to advanced professional applications and ethical standards.
Presented below is the detailed breakdown of the CA Inter Auditing and Ethics course curriculum:
CA Intermediate Auditing & Ethics Course Structure
Module
Chapter
Topic
Module 1
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
Module 2
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 Course Structure: Paper 6 Financial Management and Strategic Management
Paper 6 of CA Intermediate is the most important management subject. The topics covered in this paper are crucial to strengthen students’ financial decision-making with strategic business planning. The following table includes section-wise topics of Financial Management and Strategic Management:
CA Intermediate Financial Management Course Structure (Section A)
Module
Chapter
Title
Module 1
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
Module 2
Chapter 7
Investment Decisions
Chapter 8
Dividend Decision
Chapter 9
Management of Working Capital
CA Intermediate Strategic Management Course Structure (Section B)
Chapter
Topic
1
Introduction to Strategic Management
2
Strategic Analysis: External Environment
3
Strategic Analysis: Internal Environment
4
Strategic Choices
5
Strategy Implementation and Evaluation
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