CA Intermediate Syllabus 2025 | New Scheme, Subjects and Paper-Wise Topics

CA Intermediate Syllabus 2026 – Group I (Paper-Wise Chapters)

Paper

Section / Part

Module

Chapter No.

Chapter Name

Paper 1: Advanced Accounting

–

–

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

5

Assets Based Accounting Standards

6

Liabilities Based Accounting Standards

7

Accounting Standards Based on Items Impacting Financial Statements

Paper 2: Corporate & Other Laws

Part I – Company Law & LLP Law

Module 1

1

Preliminary

2

Incorporation of Company and Matters Incidental Thereto

3

Prospectus and Allotment of Securities

4

Share Capital and Debentures

5

Acceptance of Deposits by Companies

6

Registration of Charges

Module 2

7

Management & Administration

8

Declaration and Payment of Dividend

9

Accounts of Companies

10

Audit and Auditors

Module 3

11

Companies Incorporated Outside India

12

The Limited Liability Partnership Act, 2008

Part II – Other Laws

–

1

The General Clauses Act, 1897

2

Interpretation of Statutes

3

The Foreign Exchange Management Act, 1999

Paper 3: Taxation

Section A – Income Tax Law

Module 1

1

Basic Concepts

2

Residence and Scope of Total Income

Module 2

3

Heads of Income (Salaries, House Property, PGBP, Capital Gains, Other Sources)

4

Income of Other Persons Included in Assessee’s Total Income

5

Aggregation of Income, Set-Off & Carry Forward of Losses

6

Deductions from Gross Total Income

7

Advance Tax, TDS & TCS

8

Filing of Return of Income & Self-Assessment

9

Income Tax Liability – Computation & Optimisation

Section B – Goods & Services Tax (GST)

Module 1

1

GST in India – An Introduction

2

Supply under GST

3

Charge of GST

4

Place of Supply

5

Exemptions from GST

6

Time of Supply

7

Value of Supply

Module 2

8

Input Tax Credit

9

Registration

10

Tax Invoice; Credit and Debit Notes

11

Accounts and Records

12

E-Way Bill

13

Payment of Tax

14

TDS and TCS under GST

15

Returns

CA Intermediate Syllabus 2026 – Group II (Paper-Wise Chapters)

Paper

Section

Module

Chapter No.

Chapter Name

Paper 4: Cost and Management Accounting

–

Module 1

1

Introduction to Cost and Management Accounting

2

Material Cost

3

Employee Cost and Direct Expenses

4

Overheads – Absorption Costing Method

5

Activity Based Costing

6

Cost Sheet

7

Cost Accounting Systems

8

Unit & Batch Costing

9

Job Costing

10

Process & Operation Costing

11

Joint Products and By Products

Module 2

12

Service Costing

13

Standard Costing

14

Marginal Costing

15

Budgets and Budgetary Control

Paper 5: Auditing & Ethics

–

Module 1

1

Nature, Objective and Scope of Audit

2

Audit Strategy, Audit Planning and Audit Programme

3

Risk Assessment and Internal Control

4

Audit Evidence

5

Audit of Items of Financial Statements

6

Audit Documentation

Module 2

7

Completion and Review

8

Audit Report

9

Special Features of Audit of Different Type of Entities

10

Audit of Banks

11

Ethics and Terms of Audit Engagements

Paper 6: Financial Management & Strategic Management

Section A – Financial Management

Module 1

1

Scope and Objectives of Financial Management

2

Types of Financing

3

Financial Analysis and Planning – Ratio Analysis

4

Cost of Capital

5

Financing Decisions – Capital Structure

6

Financing Decisions – Leverages

Module 2

7

Investment Decisions

8

Dividend Decision

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

–

1

Introduction to Strategic Management

2

Strategic Analysis: External Environment

3

Strategic Analysis: Internal Environment

4

Strategic Choices

5

Strategy Implementation and Evaluation

CA Intermediate Syllabus 2026 Paper-Wise Weightage

CA Intermediate Papers

Marks for Subjective Questions

Marks for Objective Questions

Paper 1: Advanced Accounting

70

30

Paper 2: Corporate & Other Laws

70

30

Paper 3: Cost and Management Accounting

70

30

Paper 4: Taxation

70

30

Paper 5: Auditing & Ethics

70

30

Paper 6: Financial Management & Strategic Management

70

30

CA Intermediate Exam Pattern 2026 

Feature

Details

Exam Mode

Offline (Pen and Paper)

Total Groups

2 Groups

CA Inter papers List 2026

6 Papers (3 per group)

Duration

3 Hours per paper

Total Marks

600 Marks (100 per paper)

Passing Criteria

40% in each paper & 50% aggregate per group