Introduction
The CA Intermediate syllabus for 2025, crafted by ICAI, covers a wide range of topics such as Accounting, Business Laws, Auditing and Assurance, Cost Accounting, Taxation, and Financial Management. This level of the CA course is known for its difficulty, and many candidates face challenges in passing the exams on their first attempt, often requiring multiple attempts before advancing to the CA Final level.
Success in the CA Intermediate exam demands a high level of focus, thorough preparation, and regular practice. Students must thoroughly study every unit, as the exam includes questions from nearly every chapter.
The CA Intermediate exam is held three times a year, and candidates should register according to their eligibility and preferred exam session. For a detailed overview, refer to the CA Intermediate Syllabus 2025 below.
CA Intermediate Syllabus 2025
The CA Intermediate syllabus was significantly revised in 2023, applying to the CA Inter exams starting May 2024. As part of these updates, multiple-choice questions (MCQs) have been incorporated into the exam format. The CA Intermediate course is structured into two groups, consisting of six papers that cover essential subjects such as Accounting, Auditing, Business Law, and Taxation. For a comprehensive overview, 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 Section A: Income Tax Law Section B: Goods & Services Tax |
Paper – 6: Financial Management & Ethics Management Section A: Financial Management Section B: Ethics Management |
|
CA Intermediate Exam Pattern 2025
The CA Intermediate Exam Pattern 2025 follows the updated ICAI guidelines. It outlines the structure of the exam and marking schemes. For a detailed view, refer to the table below.
| CA Intermediate Exam Pattern 2025 | ||
|---|---|---|
| Sr. 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
CA Inter Syllabus - Papers, Subjects, Exam pattern
The CA Inter Syllabus covers a comprehensive set of papers and subjects designed to prepare candidates for advanced accounting and financial management roles. It is divided into two groups, each consisting of several papers that focus on key areas like Accounting, Auditing, Business Laws, and Taxation. The exam pattern includes a mix of theory and practical questions. Check the details below.
| CA INTER NEW SYLLABUS |
EXAM PATTERN |
MARKS |
| CA INTER GROUP 1 | ||
|---|---|---|
| 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
See the table below for the chapter-wise topics included in the CA Intermediate Syllabus – Paper 1: Advanced Accounting, as per the updated Scheme of Education and Training. This revised syllabus applies to the May 2025 exams and includes 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
Check 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 organized into three modules, ensuring structured learning and thorough coverage.
| CA Intermediate Syllabus 2025 for Corporate and Other Laws | ||
|---|---|---|
| Module 1 | Module 2 | Module 3 |
| PART I – Company Law and Limited Liability Partnership Law | ||
| Chapter 1: Preliminary | Chapter 7: Management & Administration | Chapter 12: The Limited Liability Partnership Act, 2008 |
| Chapter 2: Incorporation of Company and Matters Incidental Thereto | Chapter 8: Declaration and Payment of Dividend | |
| Chapter 3: Prospectus and Allotment of Securities | Chapter 9: Accounts of Companies | |
| Chapter 4: Share Capital and Debentures | Chapter 10: Audit and Auditors | |
| Chapter 5: Acceptance of Deposits by Companies | Chapter 11: Companies Incorporated Outside India | |
| Chapter 6: Registration of Charges | ||
| PART II – Other Laws | ||
| 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 fully focused on Taxation. This section is designed to provide a comprehensive understanding of taxes and is divided into two modules. Refer to the table below for a detailed breakdown of the CA Intermediate Paper 3: Taxation syllabus.
| CA Intermediate Syllabus 2025 for Taxation | |
|---|---|
| Section A: Income Tax Law | |
| Module 1 | Module 2 |
| SECTION I | SECTION III |
| Overview, Scenario, Crossword Puzzle | Overview, Scenario, Crossword Puzzle |
| Chapter 1: Basic Concepts | Chapter 4: Income of Other Persons Included in Assessee’s Total Income |
| Chapter 2: Residence and Scope of Total Income | Chapter 5: Aggregation of Income, Set-Off, and Carry Forward of Losses |
| Chapter 6: Deductions from Gross Total Income | |
| SECTION II | SECTION IV |
| Overview, Scenario, Crossword Puzzle | Overview, Scenario, Crossword Puzzle |
| Chapter 3: Heads of Income | Chapter 7: Advance Tax, Tax Deduction at Source, and Tax Collection at Source |
| Unit 1: Salaries | Chapter 8: Provisions for Filing Return of Income and Self-Assessment |
| 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 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 8: Input Tax Credit |
| Chapter 2: Supply under GST | Chapter 9: GST Registration |
| Chapter 3: Charge of GST | Chapter 10: Tax Invoice; Credit and Debit Notes |
| Chapter 4: Place of Supply | Chapter 11: Accounts and Records |
| Chapter 5: Exemptions from GST | Chapter 12: E-Way Bill |
| Chapter 6: Time of Supply | Chapter 13: Payment of Tax |
| Chapter 7: Value of Supply | Chapter 14: Tax Deduction at Source and Collection of Tax at Source |
| Chapter 15: Returns | |
CA Inter Group 2 consists of four papers, each focusing on different areas of accounting and management. Each paper carries a specific weightage, contributing to the overall exam score. These subjects are designed to test candidates’ proficiency in practical applications and legal frameworks, ensuring a strong foundation for their CA journey.
| CA INTER GROUP 2 | ||
|---|---|---|
| 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 presents the syllabus for CA Intermediate Course – Paper 4: Cost and Management Accounting, as per the updated Scheme of Education and Training. The syllabus is divided into two modules, covering key topics that candidates must study for the CA Intermediate Exam 2025.
| CA Intermediate Syllabus 2025 for Cost and Management Accounting |
||
|---|---|---|
| Module 1 | Module 2 | |
| Chapter 1: Introduction to Cost and Management Accounting | Chapter 8: Unit & Batch Costing | |
| Chapter 2: Material Cost | Chapter 9: Job Costing | |
| Chapter 3: Employee Cost and Direct Expenses | Chapter 10: Process & Operation Costing | |
| Chapter 4: Overheads – Absorption Costing Method | Chapter 11: Joint Products and By Products | |
| Chapter 5: Activity Based Costing | Chapter 12: Service Costing | |
| Chapter 6: Cost Sheet | Chapter 13: Standard Costing | |
| Chapter 7: Cost Accounting Systems | Chapter 14: Marginal Costing | |
| Chapter 15: Budgets and Budgetary Control | ||
Group 2: Auditing and Ethics
The table below outlines the syllabus for CA Intermediate Course – Paper 5: Auditing & Ethics, based on the updated Scheme of Education and Training. The syllabus is organized into two modules, covering essential topics that candidates need to focus on for the CA Intermediate Exam 2025.
| CA Intermediate Syllabus 2025 for Auditing & Ethics | ||
|---|---|---|
| Module 1 | Module 2 | |
| Chapter 1: Nature, Objective, and Scope of Audit | Chapter 6: Audit Documentation | |
| Chapter 2: Audit Strategy, Audit Planning, and Audit Programme | Chapter 7: Completion and Review | |
| Chapter 3: Risk Assessment and Internal Control | Chapter 8: Audit Report | |
| Chapter 4: Audit Evidence | Chapter 9: Special Features of Audit of Different Types of Entities | |
| Chapter 5: Audit of Items of Financial Statements | Chapter 10: Audit of Banks | |
| Chapter 11: Ethics and Terms of Audit Engagements | ||
Group 2 Financial Management and Strategic Management
The table below provides the syllabus for CA Intermediate Course – Paper 6: Financial Management and Strategic Management, as per the updated Scheme of Education and Training. The syllabus is divided into two sections and two modules, covering key topics that candidates need to prepare for the CA Intermediate Exam 2025.
| CA Intermediate Syllabus 2025 for Financial Management and Strategic Management | ||
|---|---|---|
| Section A – Financial Management | ||
| Module 1 | Module 2 | |
| Chapter 1: Scope and Objectives of Financial Management | Chapter 7: Investment Decisions | |
| Chapter 2: Types of Financing | Chapter 8: Dividend Decision | |
| Chapter 3: Financial Analysis and Planning – Ratio Analysis | Chapter 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 |
|
| Chapter 4: Cost of Capital | ||
| Chapter 5: Financing Decisions – Capital Structure | ||
| Chapter 6: Financing Decisions – Leverages | ||
| Section – B Strategic Management | ||
| Chapter 1: Introduction to Strategic Management | Chapter 4: Strategic Choices | |
| Chapter 2: Strategic Analysis: External Environment | Chapter 5: Strategy Implementation and Evaluation | |
| Chapter 3: Strategic Analysis: Internal Environment | ||
CA Intermediate Syllabus 2025 Preparation Tips
Preparing for the CA Intermediate exams requires a strategic approach, especially with the updated 2025 syllabus. Here are six essential tips to guide your preparation:
- Understand the Syllabus
Familiarize yourself with the 2025 syllabus and identify topics with higher weightage. Use ICAI study material as your foundation and focus on updates in subjects like Taxation and Law. - Create a Study Plan
Design a practical timetable that allocates dedicated time for each subject. Reserve the last two months for full syllabus revisions and mock tests. - Focus on Conceptual Clarity
Prioritize understanding over memorization. Practice application-based problems regularly, especially for subjects like Accounts, Costing, and Financial Management. - Revise Effectively
Regular revision is essential to retain concepts. Use summary notes, and flashcards, and focus on key points to revise quickly and efficiently. - Practice Past Papers
Solve previous years’ question papers and attempt ICAI mock tests to get familiar with the exam pattern and improve time management. - Stay Updated and Healthy
Ensure you study the latest amendments in subjects like Law and Taxation. Maintain a healthy routine with proper sleep, balanced meals, and regular breaks to keep your focus sharp.
Consistency and discipline are the keys to success. With a clear plan and focused preparation, you can excel in the CA Intermediate exams.
FAQ’s
Where can I download the detailed CA Intermediate syllabus for 2025?
The detailed syllabus is available for download on the ICAI’s official website under the “Students” section.
How much time is required to prepare for the CA Intermediate syllabus 2025?
It typically requires 6-8 months of dedicated preparation, depending on your study plan and schedule.
Can I take both groups of CA Intermediate together under the new scheme?
Yes, students can appear for both groups together or separately, depending on their preparation and confidence.