CA Intermediate Syllabus 2025: The CA Intermediate syllabus, designed by ICAI, includes comprehensive topics such as Accounting, Business Laws, Auditing and Assurance, Cost Accounting, Taxation, and Financial Management. This level of the CA course is challenging, and many candidates find it difficult to clear the exams on their first attempt. Multiple attempts are often required before progressing to the CA Final level.
Preparing for the CA Intermediate exam demands intense focus, thorough study, and consistent practice. Students must cover every unit of the syllabus, as the exam paper includes questions from almost every chapter. The CA Intermediate exam is conducted three times a year, and candidates must register based on their eligibility and preferred exam session. For a detailed breakdown, refer to the CA Intermediate syllabus 2025 below.
The CA Intermediate syllabus underwent a significant update in 2023, which came into effect for the CA Inter May 2024 exams. As part of these changes, MCQs have been introduced into the exam pattern. The CA Intermediate course is divided into two groups, comprising six papers that cover key subjects like Accounting, Auditing, Business Law, and Taxation. For a detailed overview, refer to the CA Intermediate syllabus 2025 table below.
CA Intermediate Syllabus 2025 | |
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Group I | Group II |
Paper - 1: Advanced Accounting | Paper - 4: Cost and Management Accounting |
Paper - 2 : Corporate and Other Laws | Paper - 5: Auditing and Ethics |
Paper - 3: Taxation Section A: Income Tax Law Section B: Goods & Services Tax | Paper – 6: Financial Management & Ethics Management Section A: Financial Management Section B: Ethics Management |
Check the CA Intermediate exam pattern 2025 under the updated ICAI plan in the table below.
CA Intermediate Exam Pattern 2025 | ||
S. No | Paper Name | Marks |
1 | Advanced Accounting | 100 Marks |
2 | Corporate And Other Laws Part I: Company Law And Limited Liability Partnership Law Part Ii: Other Laws | 100 Marks Part I: 70 Marks Part II: 30 Marks |
3 | Taxation Section A: Income Tax Law Section B: Goods and Services Tax | 100 Marks Section A: 50 Marks Section B: 50 Marks |
4 | Cost and Management Accounting | 100 Marks |
5 | Auditing and Ethics | 100 Marks |
6 | Financial Management And Strategic Management Section A: Financial Management Section B: Strategic Management | 100 Marks 50 Marks 50 Marks |
The CA Intermediate Syllabus 2025 has 6 main subjects. Check the simple breakdown of each one for a better understanding of the students:
Refer to the table below for the chapter-wise topics included in the CA Intermediate Syllabus – Paper 1: Advanced Accounting under the New Scheme of Education and Training. This updated syllabus applies to the exams scheduled for May 2025. The paper comprises a total of 15 chapters.
CA Intermediate Syllabus 2025 for Advanced Accounting | |
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Chapter No. | Chapter Name |
Chapter 1 | Introduction to Accounting Standards |
Chapter 2 | Framework for Preparation and Presentation of Financial Statements |
Chapter 3 | Applicability of Accounting Standards |
Chapter 4 | Presentation & Disclosures Based Accounting Standards |
Chapter 5 | Assets Based Accounting Standards |
Chapter 6 | Liabilities Based Accounting Standards |
Chapter 7 | Accounting Standards Based on Items Impacting Financial Statement |
Chapter 8 | Revenue Based Accounting Standards |
Chapter 9 | Other Accounting Standards |
Chapter 10 | Accounting Standards for Consolidated Financial Statement |
Chapter 11 | Financial Statements of Companies |
Chapter 12 | Buyback of Securities |
Chapter 13 | Amalgamation of Companies |
Chapter 14 | Accounting for Reconstruction of Companies |
Chapter 15 | Accounting for Branches including Foreign Branches |
Refer to the table below for a detailed breakdown of CA Inter Syllabus Paper 2: Corporate and Other Laws under the New Scheme of Education and Training. This paper is divided into three modules for structured learning and comprehensive coverage.
CA Intermediate Syllabus 2025 for Corporate and Other Laws | ||
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PART I - Company Law and Limited Liability Partnership Law | ||
Module 1 | Module 2 | Module 3 |
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 |
PART II – Other Laws | ||
Chapter 1: The General Clauses Act, 1897 | Chapter 2: Interpretation of Statutes | Chapter 3: The Foreign Exchange Management Act, 1999 |
Paper 3 of the CA Intermediate syllabus focuses entirely on Taxation. This section is dedicated to understanding taxes and is structured into two modules. Refer to the table below for the detailed syllabus of CA Intermediate Paper 3: Taxation.
CA Intermediate Syllabus 2025 for Taxation | |
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Section A: Income Tax Law | |
Module 1 | Module 2 |
SECTION I Overview, Scenario, Crossword Puzzle Chapter 1: Basic Concepts Chapter 2: Residence and Scope of Total Income | SECTION III Overview, Scenario, Crossword Puzzle 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 II Overview, Scenario, Crossword Puzzle Chapter 3: Heads of Income Unit 1: Salaries Unit 2: Income from House Property Unit 3: Profits and Gains of Business or Profession Unit 4: Capital Gains Unit 5: Income from Other Sources | SECTION IV Overview, Scenario, Crossword Puzzle 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 V Overview, ScenarioChapter 9: Income Tax Liability – Computation and Optimisation |
Section B: Goods and Services Tax | |
Module 1 | Module 2 |
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 | Chapter 8: Input Tax Credit Chapter 9: GST 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 |
The table below outlines the syllabus for CA Intermediate Course - Paper 4: Cost and Management Accounting under the New Scheme of Education and Training. The syllabus is divided into two modules, covering essential topics that candidates need to study for the CA Intermediate Exam 2025.
CA Intermediate Syllabus 2025 for Cost and Management Accounting | |
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Module 1 | Module 2 |
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 | 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 |
Below is the table highlighting the syllabus for CA Intermediate Course - Paper 5: Auditing & Ethics as per the New Scheme of Education and Training. The syllabus is divided into two modules, focusing on key topics that candidates need to prepare for the CA Intermediate Exam 2025.
CA Intermediate Syllabus 2025 for Auditing & Ethics | |
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Module 1 | Module 2 |
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 |
Below is the table outlining the syllabus for CA Intermediate Course - Paper 6: Financial Management and Strategic Management under the New Scheme of Education and Training. The syllabus is divided into two sections and two modules, covering the essential topics that candidates need to prepare for the CA Intermediate Exam 2025.
CA Intermediate Syllabus 2025 for Financial Management and Strategic Management | |
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Section A – Financial Management |
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Module 1 | Module 2 |
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 | Chapter 7: Investment Decisions Chapter 8: Dividend Decision Chapter 9: Management of Working Capital
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Section – B Strategic Management |
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Chapter 1: Introduction to Strategic Management Chapter 2: Strategic Analysis: External Environment Chapter 3: Strategic Analysis: Internal Environment | Chapter 4: Strategic Choices Chapter 5: Strategy Implementation and Evaluation |
Each paper of CA Intermediate Group I and Group II consists of 100 questions. According to the new scheme, 30% of the questions are multiple-choice questions (MCQs), while 70% are subjective questions. Below is the sectional weightage for the exam:
CA Intermediate Syllabus Paper wise weightage | ||
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CA Intermediate Papers | Subjective Questions Marks | Objective Questions Marks |
Paper 1 Advance Accounting | 70 | 30 |
Paper 2 Corporate Law | 70 | 30 |
Paper 3 Cost and Management Accounting | 70 | 30 |
Paper 4 Taxation | 70 | 30 |
Paper 5 Audit and Code Ethics | 70 | 30 |
Paper 6 Financial and Strategic Management | 35 | 15 |
The following are some key steps for preparing for the CA Intermediate Syllabus in 2025:
Remember to follow this plan diligently and adapt it to your personal learning style and preferences to succeed in the CA Intermediate exam with the new syllabus in 2025. Moreover, the ICAI's updated CA Intermediate New Syllabus 2025 emphasizes the need for aspirants to adapt and stay current in the field of Chartered Accountancy. The takeaway is that candidates should focus on understanding concepts, practice regularly, manage their time efficiently, and keep themselves updated to succeed in the upcoming exam.