Table of Contents
Introduction
The CA Intermediate New Syllabus for 2025, designed by ICAI, encompasses various subjects, including Accounting, Business Laws, Auditing and Assurance, Cost Accounting, Taxation, and Financial Management. This level of the CA course is widely recognized for its difficulty, with many aspirants struggling to clear the exams on their first attempt. As a result, multiple attempts are often required before progressing to the CA Final stage.
Achieving success in the CA Intermediate exam necessitates strong dedication, comprehensive preparation, and consistent practice. Candidates must thoroughly study all units, as the exam covers questions from nearly every chapter.
Conducted three times a year, the CA Intermediate exam requires candidates to register based on their eligibility and preferred exam session. For a complete breakdown, refer to the CA Intermediate Syllabus 2025 provided below.
CA Intermediate Syllabus 2025
The CA Intermediate syllabus underwent a major revision in 2023, which took effect for the CA Inter exams starting in May 2024. One of the key changes introduced in this update is the inclusion of multiple-choice questions (MCQs) in the exam pattern.
The CA Intermediate course is divided into two groups, comprising six papers that cover fundamental subjects like Accounting, Auditing, Business Law, and Taxation. For a detailed breakdown, refer to the CA Intermediate Syllabus 2025 table below.
The CA Intermediate course is divided into two groups, comprising six papers that cover fundamental subjects like Accounting, Auditing, Business Law, and Taxation. For a detailed breakdown, refer to the CA Intermediate Syllabus 2025 table below.
CA Intermediate Syllabus 2025
| 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 | Paper – 6: Financial Management & Ethics Management |
| Section A: Income Tax Law | Section A: Financial Management |
| Section B: Goods & Services Tax | Section B: Ethics Management |
CA Intermediate Exam Pattern 2025
The CA Intermediate Exam Pattern 2025 adheres to the latest ICAI guidelines, detailing the exam structure and marking scheme. For a comprehensive overview, refer to 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 |
Ca Intermediate Group 1 Subjects New Syllabus
The CA Intermediate Syllabus encompasses a well-structured set of papers and subjects aimed at equipping candidates with expertise in advanced accounting and financial management. It is organized into two groups, each containing multiple papers that cover essential topics such as Accounting, Auditing, Business Laws, and Taxation. The exam format integrates both theoretical and practical questions. Explore the details below.
CA INTER NEW SYLLABUS EXAM PATTERN
| CA INTER GROUP 1 | Paper | Details | Marks |
|---|---|---|---|
| Paper 1 | Advanced Accounting | 30% Objective 70% Descriptive |
100 |
| Paper 2 | Corporate and Other Law Part A – Company Law and Limited Liability Partnership Law (70 Marks) Part B – Other Laws (30 Marks) |
30% Objective 70% Descriptive |
100 |
| Paper 3 | Taxation Part A – Direct Taxation (50 Marks) Part B – Indirect Taxation (50 Marks) |
30% Objective 70% Descriptive |
100 |
Group 1 Advanced Accounting
Refer to the table below for the chapter-wise topics covered in the CA Intermediate Syllabus – Paper 1: Advanced Accounting, as per the updated Scheme of Education and Training. This revised syllabus, applicable to the May 2025 exams, consists of a total of 15 chapters.
CA Intermediate Syllabus 2025 for Advanced Accounting
| 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 Statements |
| 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 |
Group 1 Corporate and Other Laws
Refer to the table below for a detailed breakdown of CA Inter Syllabus Paper 2: Corporate and Other Laws, as per the updated Scheme of Education and Training. This paper is divided into three modules, providing a structured approach to learning and comprehensive coverage of the subject.
CA Intermediate Syllabus 2025 for Corporate and Other Laws
PART I – Company Law and Limited Liability Partnership Law
| Module | Chapter |
|---|---|
| Module 1 | Chapter 1: Preliminary |
| Module 1 | Chapter 2: Incorporation of Company and Matters Incidental Thereto |
| Module 1 | Chapter 3: Prospectus and Allotment of Securities |
| Module 1 | Chapter 4: Share Capital and Debentures |
| Module 1 | Chapter 5: Acceptance of Deposits by Companies |
| Module 1 | Chapter 6: Registration of Charges |
| Module 2 | Chapter 7: Management & Administration |
| Module 2 | Chapter 8: Declaration and Payment of Dividend |
| Module 2 | Chapter 9: Accounts of Companies |
| Module 2 | Chapter 10: Audit and Auditors |
| Module 2 | Chapter 11: Companies Incorporated Outside India |
| Module 3 | Chapter 12: The Limited Liability Partnership Act, 2008 |
PART II – Other Laws
| Chapter |
|---|
| Chapter 1: The General Clauses Act, 1897 |
| Chapter 2: Interpretation of Statutes |
| Chapter 3: The Foreign Exchange Management Act, 1999 |
Group 1 Taxation
Paper 3 of the CA Intermediate syllabus is entirely dedicated to Taxation. This section is structured to offer an in-depth understanding of taxes and is divided into two modules. For a detailed breakdown of the CA Intermediate Paper 3: Taxation syllabus, refer to the table below.
CA Intermediate Syllabus 2025 for Taxation
Section A: Income Tax Law
| Module | Section | Chapter/Unit |
|---|---|---|
| Module 1 | SECTION I | Overview, Scenario, Crossword Puzzle |
| Module 1 | SECTION I | Chapter 1: Basic Concepts |
| Module 1 | SECTION I | Chapter 2: Residence and Scope of Total Income |
| Module 1 | SECTION III | Overview, Scenario, Crossword Puzzle |
| Module 1 | SECTION III | Chapter 4: Income of Other Persons Included in Assessee’s Total Income |
| Module 1 | SECTION III | Chapter 5: Aggregation of Income, Set-Off, and Carry Forward of Losses |
| Module 1 | SECTION III | Chapter 6: Deductions from Gross Total Income |
| Module 1 | SECTION II | Overview, Scenario, Crossword Puzzle |
| Module 1 | SECTION II | Chapter 3: Heads of Income |
| Module 1 | SECTION II | Unit 1: Salaries |
| Module 1 | SECTION II | Unit 2: Income from House Property |
| Module 1 | SECTION II | Unit 3: Profits and Gains of Business or Profession |
| Module 1 | SECTION II | Unit 4: Capital Gains |
| Module 1 | SECTION II | Unit 5: Income from Other Sources |
| Module 1 | SECTION IV | Overview, Scenario, Crossword Puzzle |
| Module 1 | SECTION IV | Chapter 7: Advance Tax, Tax Deduction at Source, and Tax Collection at Source |
| Module 1 | SECTION IV | Chapter 8: Provisions for Filing Return of Income and Self-Assessment |
| Module 1 | SECTION V | Overview, Scenario |
| Module 1 | SECTION V | Chapter 9: Income Tax Liability – Computation and Optimisation |
Section B: Goods and Services Tax
| Module | Chapter |
|---|---|
| Module 2 | Chapter 1: GST in India – An Introduction |
| Module 2 | Chapter 2: Supply under GST |
| Module 2 | Chapter 3: Charge of GST |
| Module 2 | Chapter 4: Place of Supply |
| Module 2 | Chapter 5: Exemptions from GST |
| Module 2 | Chapter 6: Time of Supply |
| Module 2 | Chapter 7: Value of Supply |
| Module 2 | Chapter 8: Input Tax Credit |
| Module 2 | Chapter 9: GST Registration |
| Module 2 | Chapter 10: Tax Invoice; Credit and Debit Notes |
| Module 2 | Chapter 11: Accounts and Records |
| Module 2 | Chapter 12: E-Way Bill |
| Module 2 | Chapter 13: Payment of Tax |
| Module 2 | Chapter 14: Tax Deduction at Source and Collection of Tax at Source |
| Module 2 | Chapter 15: Returns |
CA Inter Group 2 comprises four papers, each covering distinct aspects of accounting and management. Every paper has a designated weightage that contributes to the overall exam score. These subjects are structured to assess candidates’ expertise in practical applications and legal frameworks, building a solid foundation for their CA journey.
CA INTER GROUP 2 EXAM PATTERN
| Paper | Subject | Details | Marks |
|---|---|---|---|
| Paper 4 | Cost and Management Accounting | 30% Objective 70% Descriptive |
100 |
| Paper 5 | Auditing and Ethics | 30% Objective 70% Descriptive |
100 |
| Paper 6 | Financial Management and Strategic Management Part A – Financial Management (50 Marks) Part B – Strategic Management (50 Marks) |
30% Objective 70% Descriptive |
100 |
Group 2: Cost and Management Accounting
The table below outlines the syllabus for CA Intermediate Course – Paper 4: Cost and Management Accounting, as per the revised Scheme of Education and Training. Divided into two modules, the syllabus covers essential topics that candidates need to prepare for the CA Intermediate Exam 2025.
CA Intermediate Syllabus 2025 for Cost and Management Accounting
| Module | Chapter |
|---|---|
| Module 1 | Chapter 1: Introduction to Cost and Management Accounting |
| Module 1 | Chapter 2: Material Cost |
| Module 1 | Chapter 3: Employee Cost and Direct Expenses |
| Module 1 | Chapter 4: Overheads – Absorption Costing Method |
| Module 1 | Chapter 5: Activity Based Costing |
| Module 1 | Chapter 6: Cost Sheet |
| Module 1 | Chapter 7: Cost Accounting Systems |
| Module 2 | Chapter 8: Unit & Batch Costing |
| Module 2 | Chapter 9: Job Costing |
| Module 2 | Chapter 10: Process & Operation Costing |
| Module 2 | Chapter 11: Joint Products and By-Products |
| Module 2 | Chapter 12: Service Costing |
| Module 2 | Chapter 13: Standard Costing |
| Module 2 | Chapter 14: Marginal Costing |
| Module 2 | Chapter 15: Budgets and Budgetary Control |
Group 2: Auditing and Ethics
The table below outlines the syllabus for CA Intermediate Course – Paper 4: Cost and Management Accounting, as per the revised Scheme of Education and Training. Divided into two modules, the syllabus covers essential topics that candidates need to prepare for the CA Intermediate Exam 2025.
CA Intermediate Syllabus 2025 for Auditing & Ethics
| Module | Chapter |
|---|---|
| Module 1 | Chapter 1: Nature, Objective, and Scope of Audit |
| Module 1 | Chapter 2: Audit Strategy, Audit Planning, and Audit Programme |
| Module 1 | Chapter 3: Risk Assessment and Internal Control |
| Module 1 | Chapter 4: Audit Evidence |
| Module 1 | Chapter 5: Audit of Items of Financial Statements |
| Module 1 | Chapter 6: Audit Documentation |
| Module 2 | Chapter 7: Completion and Review |
| Module 2 | Chapter 8: Audit Report |
| Module 2 | Chapter 9: Special Features of Audit of Different Types of Entities |
| Module 2 | Chapter 10: Audit of Banks |
| Module 2 | Chapter 11: Ethics and Terms of Audit Engagements |
Group 2 Financial Management and Strategic Management
The table below details the syllabus for the CA Intermediate Course – Paper 6: Financial Management and Strategic Management, as per the revised Scheme of Education and Training. Divided into two sections and two modules, the syllabus covers essential topics that candidates must prepare for the CA Intermediate Exam 2025.
CA Intermediate Syllabus 2025 for Financial Management and Strategic Management
Section A – Financial Management
| Module | Chapter/Unit |
|---|---|
| Module 1 | Chapter 1: Scope and Objectives of Financial Management |
| Module 1 | Chapter 2: Types of Financing |
| Module 1 | Chapter 3: Financial Analysis and Planning – Ratio Analysis |
| Module 1 | Chapter 4: Cost of Capital |
| Module 1 | Chapter 5: Financing Decisions – Capital Structure |
| Module 1 | Chapter 6: Financing Decisions – Leverages |
| Module 1 | Chapter 7: Investment Decisions |
| Module 1 | Chapter 8: Dividend Decision |
| Module 2 | Chapter 9: Management of Working Capital |
| Module 2 | Unit I: Introduction to Working Capital Management |
| Module 2 | Unit II: Treasury and Cash Management |
| Module 2 | Unit III: Management of Inventory |
| Module 2 | Unit IV: Management of Receivables |
| Module 2 | Unit V: Management of Payables (Creditors) |
| Module 2 | Unit VI: Financing of Working Capital |
Section B – Strategic Management
| Chapter |
|---|
| 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 |
CA Intermediate Syllabus Paper-wise weightage
Each paper in CA Intermediate Group I and Group II consists of 100 questions. As per the new scheme, 30% of the questions are multiple-choice (MCQs), while the remaining 70% are subjective. The table below presents the sectional weightage for the exam.
CA Intermediate Syllabus Paper-wise Weightage
| 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 |
CA Intermediate Syllabus 2025 Preparation Tips
CA Intermediate Preparation Tips
- Understand the Syllabus and Exam Pattern
- Go through the updated CA Intermediate syllabus thoroughly to understand the topics covered in each paper.
- Familiarize yourself with the exam pattern, including the distribution of MCQs and subjective questions.
- Focus on the weightage of different sections to prioritize important topics.
- Create a Study Plan
- Develop a well-structured study timetable, allocating sufficient time for each subject.
- Divide your preparation into daily, weekly, and monthly goals to ensure steady progress.
- Include revision and mock tests in your schedule to track your performance.
- Use ICAI Study Material and Reference Books
- Stick to ICAI’s official study materials, as they form the basis of the exam.
- Refer to additional books and notes from reputed authors for better conceptual clarity.
- Solve past years’ question papers to understand the exam pattern and frequently asked topics.
- Practice Regularly
- Attempt as many mock tests and sample papers as possible.
- Solve MCQs daily to improve speed and accuracy.
- Work on subjective questions to enhance answer-writing skills and presentation.
- Focus on Conceptual Clarity
- Avoid rote learning; instead, strive to understand the concepts behind every topic.
- Use flowcharts, summaries, and mnemonic techniques to retain complex information.
- Discuss concepts with peers or mentors to reinforce your understanding.
- Time Management During the Exam
- Practice solving papers within the stipulated time to improve time management.
- Prioritize questions based on marks allocation and difficulty level during the exam.
- Avoid spending too much time on a single question; move on if you get stuck.
- Stay Consistent and Motivated
- Stay disciplined with your study routine and avoid unnecessary distractions.
- Take short breaks to refresh your mind and maintain productivity.
- Stay positive, believe in yourself, and maintain a healthy balance between study and relaxation.
By following these preparation tips, candidates can enhance their efficiency and boost their confidence for the CA Intermediate Exam 2025. Consistency, perseverance, and smart study strategies will play a crucial role in achieving success.
