The CA Intermediate exam is one of the most challenging stages in the Chartered Accountancy journey. With the May 2025 exams on the horizon, it’s time to buckle up and strategize your preparation for Group 1 papers. Group 1 consists of four subjects: Accounting, Corporate and Other Laws, Cost and Management Accounting, and Taxation. Each subject demands a unique approach, and a well-planned CA Inter preparation strategy is essential to crack these papers.

This blog will provide a detailed roadmap to help you prepare effectively, whether you’re attending CA Inter Group 1 classes or opting for self-study. We’ll cover everything from understanding the syllabus to acing the exam day. Let’s dive in!

Before diving into preparation, it’s crucial to understand the subjects in CA Inter Group 1 and their syllabus. The Group 1 papers are:

1. Accounting
2. Corporate and Other Laws
3. Cost and Management Accounting
4. Taxation

Subject-wise Breakdown of the Syllabus

Accounting

Accounting is the backbone of the CA curriculum. The syllabus includes:

• Accounting Standards: These are highly scoring and carry significant weightage. Focus on AS 1 to AS 29.
• Partnership Accounts: Practice problems on admission, retirement, and dissolution of partners.
• Company Accounts: Master topics like shares, debentures, and financial statements.
• Special Accounts: Cover topics like insurance claims and departmental accounts.

Corporate and Other Laws

This subject is a mix of theory and practical application. Key areas include:

• Companies Act, 2013: Focus on key provisions like meetings, resolutions, and corporate governance.
• Other Laws: Cover topics like the Negotiable Instruments Act and the General Clauses Act.
• Case Studies: Practice case-based questions to understand the practical application of laws.

Cost and Management Accounting

This subject is both numerical and theoretical. Important topics include:

• Marginal Costing: Understand concepts like break-even analysis and cost-volume-profit analysis.
• Budgeting and Standard Costing: Practice numerical problems and understand the theoretical aspects.
• Cost Accounting Systems: Learn about process costing, job costing, and activity-based costing.

Taxation

Taxation is divided into two parts:

• Income Tax: Focus on heads of income, deductions, and tax computations.
• Goods and Services Tax (GST): Understand the GST framework, input tax credit, and returns filing.

For the CA Inter Group 1 subjects new syllabus, always refer to the latest ICAI updates to ensure you’re studying the most relevant content.

A well-structured study plan is the foundation of your preparation. Here’s how to create one:

Monthly Plan

• Month 1-2: Focus on understanding the concepts and completing the syllabus.
• Month 3: Revise and practice numerical problems and case studies.
• Month 4: Take mock tests and focus on weak areas.

Weekly Plan

Allocate specific subjects to each week. For example:

• Week 1: Accounting Standards and Partnership Accounts.
• Week 2: Corporate Laws and Costing.
• Week 3: Taxation and revision of Accounting.

Daily Plan

• Dedicate 6-8 hours daily to studying.
• Allocate 2 hours per subject, ensuring a balance between theory and practical topics.
• Include short breaks to avoid burnout.

Buffer Time

• Set aside at least 2 weeks for final revision and mock tests.
• Use this time to revisit high-weightage topics and solve previous year papers.

Time management is critical when preparing for four subjects simultaneously. Here are some tips:

• Prioritize High-Weightage Topics: Focus on topics that carry more marks, such as Accounting Standards, GST, and Corporate Laws.
• Balance Theory and Practical Subjects: Alternate between theoretical subjects like Corporate Laws and practical ones like Accounting and Taxation.
• Exam Time Management: During the exam, allocate time to each question based on its marks. Avoid spending too much time on a single question.

Mock tests and previous year papers are invaluable resources for your preparation.

• Identify Weak Areas: Use mock tests to pinpoint topics where you need improvement.
• Understand Exam Patterns: Analyze previous year papers to understand the types of questions asked and their difficulty level.
• Improve Speed and Accuracy: Regular practice will help you solve questions faster and with greater accuracy.

Revision is key to retaining concepts and performing well in exams.

• Create Effective Revision Notes: Summarize each topic in your own words for quick revision.
• Last-Minute Revision Tips: Focus on key concepts, formulas, and important case laws.
• Regular Revision: Revise weekly to ensure you don’t forget what you’ve learned.

Understanding concepts is more important than rote learning.

• Practical Application: Focus on applying concepts in practical problems, especially in Accounting and Taxation.
• Solve Case Studies: Practice case studies for Corporate Laws and Costing to improve your analytical skills.

Choosing the right study materials is crucial.

• ICAI Study Material: Always start with ICAI material as it is the most reliable source.
• Reference Books: Use books by renowned authors for additional practice.
• Online Resources: Enroll in online test series and video lectures for better understanding.
• RTPs and MTPs: Practice Revision Test Papers and Mock Test Papers provided by ICAI.

Coaching Classes:

• Pros: Coaching provides structured learning, expert guidance, and a competitive environment. Teachers can clarify doubts and explain complex topics effectively.
• Cons: Coaching fees can be expensive.

Self-Study:

• Pros: Self-study offers flexibility, allowing you to study at your own pace and focus on areas where you need more attention. It also builds self-discipline and time management skills.
• Cons: It requires strong motivation and discipline. Without proper guidance, you might miss out on important topics or exam trends.

Combination Approach:

A balanced approach works best for many students. Use coaching for difficult subjects like Taxation or Corporate Laws, where expert guidance can be beneficial. For subjects like Accounting, which require extensive practice, self-study can be more effective. Use coaching to clarify doubts and self-study for revision and practice.

• Pros: Self-study offers flexibility, allowing you to study at your own pace and focus on areas where you need more attention. It also builds self-discipline and time management skills.
• Cons: It requires strong motivation and discipline. Without proper guidance, you might miss out on important topics or exam trends.

Identify high-scoring areas to maximize your marks.

Accounting:

• Focus on Accounting Standards (AS 1 to AS 29) and Company Accounts (shares, debentures, and financial statements). These topics are both scoring and high-weightage.
• Practice partnership accounts and special accounts like insurance claims thoroughly.

Taxation:

• GST: Master input tax credit, returns filing, and GST calculations.
• Income Tax: Focus on heads of income, deductions, and tax computations. These topics are frequently asked and carry significant marks.

Corporate Laws:

• Understand key provisions of the Companies Act, 2013, such as meetings, resolutions, and corporate governance.
• Practice case studies and practical applications to score well in theory-based questions.

By prioritizing these topics, you can secure more marks with less effort.

Staying motivated and stress-free is essential.

• Take Regular Breaks: Balance studies with relaxation to avoid burnout.
• Stay Positive: Keep a positive mindset and remind yourself of your goals.
• Deal with Anxiety: Practice meditation or light exercises to manage exam anxiety.

Divide your resources effectively.

• Time Allocation: Spend more time on difficult subjects but don’t neglect easier ones.
• Energy Management: Avoid over-reliance on a single subject.
• Material Usage: Use a mix of ICAI material, reference books, and online resources.

Attempt Easy Questions First:

Start with questions you are confident about. This builds confidence and ensures you secure marks quickly.

Time Allocation:

Divide your time based on the marks allotted to each question. For example, if a question carries 8 marks, allocate 12-15 minutes to it. Stick to the time limit to avoid running out of time.

Handle Difficult Questions:

If you’re stuck on a difficult question, don’t waste too much time. Move on to the next question and return to the difficult one later if time permits.

Presentation Matters:

Write clear, concise, and well-structured answers. Use headings, subheadings, and bullet points to make your answers visually appealing.

Overlooking Important Topics:

Don’t skip high-weightage topics like Accounting Standards, GST, or Corporate Laws. These are often scoring areas and can make a big difference in your overall marks.

Neglecting Numerical Practice:

Subjects like Accounting and Taxation require extensive practice of numerical problems. Avoid relying solely on theory; practice calculations regularly to improve speed and accuracy.

Ignoring ICAI Material:

Many students make the mistake of relying only on reference books or coaching notes. Always refer to ICAI study material as it is the most accurate and updated source for exam preparation.

Last-Minute Cramming:

Avoid cramming new topics just before the exam. Focus on revising what you’ve already studied and practicing mock tests.

Preparing for the CA Intermediate Group 1 exams requires a disciplined approach, consistent effort, and a well-planned strategy. By understanding the subjects in CA Inter Group 1, creating a realistic study plan, and practicing regularly, you can ace the May 2025 exams. Whether you are attending CA Inter Group 1 classes or studying on your own, stay focused, manage your time wisely, and keep stress at bay. With the right preparation, you can achieve your goal of clearing the CA Intermediate exams with flying colors.

Good luck!

The Institute of Chartered Accountants of India (ICAI) has officially announced the registration schedule for the CA Intermediate exams under its new scheme. Candidates intending to appear for the September 2025 CA Inter exams can complete their registration by February 1, 2024, through the ICAI’s official website. To be eligible for the exam, candidates must register at least eight months before the exam month begins. The registration fee for both groups is ₹18,000, while for a single group, it is ₹13,000.

From the May 2024 session onwards, ICAI has implemented a new exam cycle, conducting CA Intermediate exams three times a year in May/June, September, and January. Each session follows specific registration deadlines. The registration for the CA Inter May 2025 exam closed on September 1, 2024. Candidates who registered with the Board of Studies (BoS) by September 1, 2024, will be eligible to appear for the January 2025 CA Intermediate exams. The May 2024 session marked the first CA Intermediate examination under ICAI’s revised scheme. Once registered, a candidate’s CA Inter registration remains valid for five years.

Candidates can register for the CA Intermediate course through two routes. The first is the Direct Entry Route, which allows candidates to enroll directly if they meet specific eligibility criteria. The second option is for those who have cleared the CA Foundation exam, enabling them to proceed with CA Inter registration. Aspiring candidates should ensure they complete their registration within the stipulated deadlines to secure their eligibility for the CA Inter September 2025 exams.

If you’ve successfully cleared the CA Foundation exams, the next step in your journey is registering for the CA Intermediate exam for the September 2025 attempt. The registration process is simple and can be completed through the SSP portal. Just log in, select your student cycle, provide the necessary details, upload the required documents, and make the payment—₹18,000 for both groups or ₹13,000 for a single group. Although online registration is open at any time, it is advisable to complete the process well before the deadline to avoid any last-minute issues. The CA Intermediate syllabus consists of eight subjects, including Accounting, Law, Taxation, Financial Management, and Auditing, ensuring a comprehensive foundation for your CA journey.

Make sure you meet the requirements before applying. ICAI has set the eligibility criteria for CA Intermediate. Check them out below:

• No Age Restriction: There is no age limit for CA Intermediate registration.
• Eligibility Through CA Foundation: Candidates must have cleared the CA Foundation exam to apply.
• Direct Entry for Graduates/Postgraduates: Those who have completed their undergraduate or postgraduate studies can register directly.
• Provisional Registration: Final-year graduation students can apply provisionally for the CA Intermediate course.

Candidates planning to register for the ICAI CA Intermediate exam should stay informed about important details such as the registration timeline, admit card release, and exam form availability. The table below provides a comprehensive overview of the key registration dates for the CA Intermediate exam.

Registering for the CA Intermediate course is simple if you meet the eligibility criteria. Just follow these steps:

Step 1: Go to eservices.icai.org.

Step 2: Click on ‘Students Services’.

Step 3: Choose ‘entry-level forms’.

Step 4: Fill in your details accurately.

Step 5: Click ‘generate OTP’ and check your email and mobile for login details.

Step 6: Login and complete the CA Intermediate registration, including uploading the necessary documents and making the payment.

Step 7: Finally, download your CA Intermediate registration receipt for your records.

• Access the Portal: Visit the ICAI website (eservices.icai.org) and log in to the Self-Service Portal (SSP).
• Log In or Register: If you’re a new user, create an account by providing the required details.
• Choose Registration Pathway: Select “Intermediate through Foundation” if you have cleared the CA Foundation exam or “Intermediate (Direct Entry)” if you qualify for direct entry.
• Enter Details: Fill in your personal information, academic qualifications, and other required details accurately.
• Upload Documents: Scan and upload essential documents such as mark sheets, passport-sized photos, and category certificates (if applicable).
• Make Payment: Pay the registration fee online through the portal.
• Review & Submit: Double-check all the entered details before submitting your application.

To verify your CA Intermediate registration status, follow these steps:

• Visit the ICAI website.
• Click on the E-services tab.
• Select “Reprint Letter.”
• Enter your registration number and the required details.
• The system will generate a letter displaying your registration status.

The registration status may take 30-40 days to update. If there are no updates after this period, you can reach out to your regional ICAI office for assistance.

To complete your CA Intermediate registration, you must collect and submit specific documents to your ICAI regional office within seven days of registering online. Ensure you have a printed and signed copy of the online registration form. Below is a list of the required documents based on your entry route:

• For CA Foundation Route: Submit a certified copy of your Class 12 marksheet or an equivalent exam pass statement recognized by the Central Government.
• For Direct Entry Route: Provide a certified copy of your Graduation/Post-Graduation marksheet or the marksheet from the Intermediate level exam of either the Institute of Company Secretaries of India (ICSI) or the Institute of Cost Accountants of India (ICMAI).
• Photograph: Attach a recent passport-size color photograph to your CA Intermediate 2024 registration form.
• For Foreign Candidates: Include a certified copy of your proof of nationality.
• For Special Category Candidates: If applicable, submit a certified copy of your category certificate, such as SC/ST, OBC, or Differently Abled proof.

The CA Intermediate course is divided into two groups: Group I and Group II. Candidates registering through the CA Foundation route have the flexibility to enroll in either Group I, Group II, or both. However, those opting for the direct entry route are required to register for both Group I and Group II.

Upon enrolling in the CA Intermediate course, your registration remains valid for five years under the new system. If you wish to extend it for an additional five years, you can do so by paying a fee of Rs. 400. Once the initial registration period expires, you will need to pay the applicable fees set by ICAI to maintain the validity of your registration.

The CA Intermediate syllabus underwent a major revision in 2023, which took effect from the May 2024 exams onward. As part of these changes, multiple-choice questions (MCQs) have been introduced into the exam pattern. The course is divided into two groups, comprising six papers that cover key subjects like Accounting, Auditing, Business Law, and Taxation.

Read for more information- CA Intermediate New Syllabus 2025-Scheme, Subjects and Detailed Topics 
For a comprehensive overview, refer to the CA Intermediate Syllabus 2025 table below.

Cracking the CA Intermediate exam requires a structured approach and consistent effort. Follow these key strategies to boost your preparation:

1. Understand the Syllabus & Exam Pattern

• Cover all eight subjects and focus on high-weightage topics.
• Refer to ICAI study materials, RTPs, and past papers for clarity.

2. Plan & Stay Consistent

• Create a balanced study plan with daily and weekly targets.
• Allocate time for revision and mock tests.

3. Focus on Conceptual Clarity

• Prioritize understanding over rote learning.
• Solve practical problems and use flowcharts/mind maps for better retention.

4. Practice & Improve Writing Skills

• Attempt mock tests and past papers under exam conditions.
• Work on answer presentation and time management.

5. Regular Revision is Key

• Revise multiple times and maintain quick notes for last-minute prep.
• Focus on important formulas and key concepts.

6. Stay Motivated & Seek Guidance

• Avoid procrastination and maintain a disciplined routine.
• Join coaching or doubt-solving sessions if needed.

By following these steps, you can confidently tackle the CA Intermediate exams and enhance your chances of success! 

The CA Intermediate exam can seem overwhelming, especially when you have only one month left to revise the entire syllabus. However, with the right approach, strategic planning, and consistent effort, you can maximize your preparation. In this blog, we will discuss effective CA Inter Revision Strategies that will help you cover all topics efficiently in the final month before the exam. By following these strategies, you can sharpen your skills, boost your confidence, and ace the exam.

Mastering CA Inter revision strategies is all about working smart, staying focused, and having a well-planned approach. By following the tips above, you can cover your syllabus effectively in the last month and approach your exams with confidence. Remember, consistency is key—maintain a steady pace, prioritize mock tests, and never forget the power of rest.

For those looking for structured and efficient learning, Vsmart Academy offers excellent CA Inter online classes that can guide you through your preparation. Their experienced faculty and comprehensive resources ensure that you are fully equipped to tackle the CA Inter exam. Don’t leave your success to chance—get the right guidance and ace your exams with Vsmart Academy!

By implementing these CA Inter revision strategies, you’re one step closer to your CA dreams. Best of luck with your preparation!