CA Intermediate Syllabus 2026 | New Scheme, Subjects & Paper-Wise Topics
CA Intermediate Syllabus 2026: The Institute of Chartered Accountants of India (ICAI) has implemented a revised educational framework, significantly streamlining the CA Intermediate Syllabus 2026. This "New Scheme" focuses on practical application, reducing the total number of papers from eight to six and introducing mandatory case-study-based Multiple Choice Questions (MCQs) across all subjects. For aspirants aiming to clear the 2026 exams, understanding the group-wise structure, weightage, and detailed paper-wise topics is the first step toward a successful result.
CA Inter Syllabus PDF Download 2026
For easy access and complete reference, aspirants can download the CA Intermediate Syllabus 2026 PDF that covers the latest ICAI CA Intermediate syllabus new scheme, paper-wise topics, and updated study modules. The official PDF also includes revision test papers (RTPs), mock test papers (MTPs), suggested answers, and case-study-based practice questions to help you prepare strategically for both Group I and Group II exams. Make sure to always refer to the latest syllabus PDF published by ICAI to stay updated with any changes or notifications.
CA Intermediate Group I and Group II Syllabus
The ICAI CA Intermediate syllabus new scheme is divided into two modules. Group I focuses on the core pillars of accounting, law, and taxation, while Group II covers management-oriented subjects.
CA Intermediate Syllabus 2026 – Group I (Paper-Wise Chapters)
CA Intermediate Syllabus 2026 – Group I includes three core papers covering Accounting, Law, and Taxation under the ICAI New Scheme. Below is the detailed chapter-wise breakdown of Papers 1, 2, and 3 to help you understand the complete syllabus structure.
| 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)
The CA Intermediate Syllabus 2026 – Group II focuses on cost management, auditing standards, financial decision-making, and strategic planning under the ICAI New Scheme. Below is the detailed paper-wise and chapter-wise structure for Papers 4, 5, and 6.
| 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
Under the CA Intermediate Syllabus 2026 New Scheme, each paper follows a 70:30 pattern with a mix of descriptive and objective questions. Below is the paper-wise weightage distribution to help you understand the marks allocation clearly.
| 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
The 2026 exam pattern introduces a standardized 70:30 split for all papers—70 marks for descriptive/subjective questions and 30 marks for objective MCQs. Notably, there is no negative marking in the CA Intermediate exams, even for the objective section.
| 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 |