ICAI CA Intermediate Syllabus 2025 | Check Updated CA Inter Syllabus, Subjects and Topics

 

The syllabus for the CA Intermediate level is determined by the Institute of Chartered Accountants of India (ICAI). This stage of the Chartered Accountancy course focuses on critical subjects such as accounting, business laws, auditing and assurance, cost and management accounting, taxation, and financial management. Given the complexity of the topics, the CA Inter syllabus is considered challenging, and it is rare for candidates to pass this level on their first attempt. Many aspirants need to appear for the exam multiple times before advancing to the CA Final stage.

 

To succeed in the CA Inter exam, students must engage in focused and consistent preparation. It is crucial to thoroughly study and practice every unit of the syllabus, as the exam questions often cover a wide range of chapters. Comprehensive understanding and practice are essential for tackling the exam effectively.

 

The CA Intermediate exam is held three times a year, and candidates must register based on their eligibility for the relevant session. Proper planning and following the CA Inter New Syllabus are important for successful preparation. Below, you can explore the detailed CA Intermediate New syllabus for the year 2025.

 

ICAI CA Intermediate Updated Syllabus 2025

 

The Institute of Chartered Accountants of India (ICAI) has introduced an updated syllabus for the CA Intermediate course, which will be effective from 2025. This revision aims to align the curriculum with the evolving practices in accounting, auditing, and related fields, ensuring its relevance to the current industry demands. The updated syllabus incorporates modern concepts and advanced topics to provide students with a comprehensive understanding of the profession.

 

The revised syllabus, which first took effect with the May 2024 exams, includes significant changes, such as the introduction of Multiple Choice Questions (MCQs) as part of the exam format. The CA Intermediate courses are structured into two groups, each containing three papers that cover essential subjects like accounting, auditing, business law, and taxation.

 

Aspiring Chartered Accountants should familiarize themselves with the updated syllabus of CA Inter to effectively prepare for the exams and meet the evolving standards in the profession. For a detailed breakdown of the CA Intermediate syllabus for 2025, please refer to the table below:

 

Group I	Group II
Paper - 1: Advanced Accounting	Paper - 4: Cost and Management Accounting
Paper - 2: Corporate & Other Laws	Paper - 5: Auditing and Ethics
Paper - 3: Taxation Section A: Income Tax Law Section B: Goods and Services Tax	Paper – 6: Financial Management & Ethics Management Section A: Financial Management Section B: Ethics Management

 

ICAI CA Intermediate Syllabus Group 1: Paper-1

 

Here’s a detailed list of the topics included in the CA Intermediate Syllabus for Paper 1: Advanced Accounting under the new scheme of education and training. This syllabus is applicable for the upcoming exams in September 2024, January 2025, and May 2025. Please refer to the table below for a comprehensive breakdown of chapter-wise topics that you will need to study for the exam.

 

Chapters	Name of Chapters
Chapter 1	Introduction to Accounting Standards
Chapter 2	Framework for Preparation & 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

 

ICAI CA Intermediate Syllabus Group 1: Paper-2

 

Here is an overview of the CA Inter Syllabus for Paper 2 – Corporate and Other Laws, under the new Scheme of Education and Training. Please refer to the table below for detailed information on the syllabus structure and topics covered.

 

PART I - Company Law & 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

 

ICAI CA Intermediate Syllabus Group 1: Paper-3

 

Paper 3 of the CA Intermediate exam focuses on the subject of Taxation. This paper covers various aspects of taxation, including Income Tax, GST, and other relevant laws. Below, you'll find a detailed overview of the CA Intermediate Taxation syllabus for Paper 3:

 

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 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 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 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, Scenario Chapter 9: Income Tax Liability – Computation and Optimisation Intermediate Course - Paper-3: Taxation - New Scheme of Education and Training
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 GS Chapter 6: Time of Supply Chapter 7: Value of Supply	Chapter 8: Input Tax Credit Chapter 9: 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

 

 

ICAI CA Intermediate Syllabus Group 1: Paper-4

 

Below is a comprehensive table outlining the syllabus for Paper-4: Cost and Management Accounting, as part of the CA Intermediate Course under the new Scheme of Education and Training. Aspiring candidates preparing for the CA Intermediate exam in 2025 should focus on mastering the topics listed here to ensure thorough preparation and success in the exam. This syllabus is designed to equip candidates with the necessary knowledge and skills required for the CA Inter Subject.

 

MODULE 1	MODULE 2
Chapter 1: Introduction to Cost and Management Accounting	Chapter 9: Job Costing
Chapter 2: Material Cost	Chapter 10: Process & Operation Costing
Chapter 3: Employee Cost and Direct Expenses	Chapter 11: Joint Products and By Products
Chapter 4: Overheads – Absorption Costing Method	Chapter 12: Service Costing
Chapter 5: Activity Based Costing	Chapter 13: Standard Costing
Chapter 6: Cost Sheet	Chapter 14: Marginal Costing
Chapter 7: Cost Accounting Systems	Chapter 15: Budgets and Budgetary Control
Chapter 8: Unit & Batch Costing

 

ICAI CA Intermediate Syllabus Group 2: Paper-5

 

Below is a table outlining the syllabus for CA Intermediate Course - Paper-5: Auditing & Ethics under the new scheme of education and training. Candidates appearing for the CA Intermediate exam in 2025 should focus on these topics for their preparation. This comprehensive guide will help candidates understand the key areas of study to ensure thorough preparation for the upcoming exam.

 

MODULE 1	MODULE 2
Chapter 1: Nature, Objective and Scope of Audit	Chapter 7: Completion and Review
Chapter 2: Audit Strategy, Audit Planning and Audit Programme	Chapter 8: Audit Report
Chapter 3: Risk Assessment and Internal Control	Chapter 9: Special Features of Audit of Different Type of Entities
Chapter 4: Audit Evidence	Chapter 10: Audit of Banks
Chapter 5: Audit of Items of Financial Statements	Chapter 11: Ethics and Terms of Audit Engagements
Chapter 6: Audit Documentation

 

ICAI CA Intermediate Syllabus Group 2: Paper-6

 

Below is a detailed table outlining the syllabus for the CA Intermediate Course - Paper-6: Financial Management and Strategic Management, as per the new scheme of education and training. Candidates preparing for the CA Intermediate exam in 2025 should focus on the topics listed in this syllabus to ensure thorough preparation for the exam. This guide provides a clear structure of the key areas to be studied.

 

Section A – Financial Management
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   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
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

 

ICAI CA Intermediate Syllabus Group 2: Paper-7

 

In the previous CA Intermediate curriculum, there were a total of eight papers. The topics that were covered in Paper 7 and Paper 8 under the old scheme are as follows:

 

CA Intermediate - Paper 7: Enterprise Information Systems & Strategic Management.

 

This paper focused on two key areas: Enterprise Information Systems (EIS) and Strategic Management. EIS dealt with the integration of information technology in business processes to support operations and decision-making, while Strategic Management covered the principles and practices involved in formulating and implementing business strategies for achieving organizational goals.

 

These papers were designed to provide students with a comprehensive understanding of how businesses use technology and strategic planning to enhance performance and competitiveness.

 

With the introduction of the new syllabus, these topics have been revised and restructured to align with modern industry demands, but the CA Intermediate old syllabus remains significant for those transitioning between schemes or completing their studies under the previous framework.

 

Section A: Information Systems	Section B: Strategic Management
Chapter 1. Automated Business Processes Chapter 2. Financial and Accounting Systems Chapter 3. Information Systems and Its Components Chapter 4. E-commerce, M-commerce, & Emerging Technologies Chapter 5. Core Banking Systems	Chapter 1. Introduction to Strategic Management Chapter 2. Dynamics of Competitive Strategy Chapter 3. Strategic Management Process Chapter 4. Corporate Level Strategies Chapter 5. Business Level Strategies Chapter 6. Functional Level Strategies Chapter 7. Organization and Strategic Leadership Chapter 8. Strategy Implementation and Control

 

ICAI CA Intermediate Syllabus Group 2: Paper-8

 

Refer to the table below, which outlines the syllabus for CA Intermediate Course - Paper 8: Financial Management & Economics for Finance. Candidates preparing for the CA Intermediate exam in 2025 are advised to focus on the topics listed in this syllabus to ensure thorough preparation.

 

Section A: Financial Management	Section B: Economics for Finance
Chapter 1. Financial Management and Financial Analysis	Chapter 1. Determination of National Income
Chapter 2. Financing Decisions	Chapter 2. The Money Market
Chapter 3. Capital Investment and Dividend Decisions	Chapter 3. Public Finance
Chapter 4. Management of Working Capital	Chapter 4. International Trade

 

ICAI CA Inter Syllabus 2025 Papers 

 

Explore the CA Intermediate Subjects included in the CA Intermediate Syllabus for 2025, as outlined in the latest updates from ICAI. You can find a detailed breakdown of the revised syllabus in the table below.

 

S.No	Paper Name	Marks
1	Advanced Accounting	100 Marks
2	Corporate And Other Laws Part I: Company Law & 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

 

ICAI CA Intermediate Syllabus 2025 Preparation Tips

 

Here are some important steps to effectively prepare for the CA Intermediate syllabus in 2025:

 

1. Familiarize Yourself with the CA Intermediate Syllabus for 2025: Start by thoroughly going through the updated syllabus for 2025. Understand the specific topics covered in each subject and note the weightage assigned to each area. This will help you prioritize your studies based on the exam’s demands.
    
2. Develop a Well-Organized Study Schedule: Creating a structured study plan is key to staying on track. Break down the syllabus into manageable chunks, allocating sufficient time for each subject. Your schedule should also include regular revision sessions to reinforce your learning.
    
3. Choose reliable study materials: Use textbooks and resources recommended for the CA Intermediate exam. Make sure they align with the 2025 syllabus and are updated with any changes. If you're following the new scheme, it's important to use the CA Inter study material new scheme to ensure you're covering all the necessary topics. The ICAI study material CA Intermediate is a great option, as it’s tailored to the updated syllabus. You can also check out the CA Inter new study material, which provides detailed and exam-focused content. Using high-quality materials will make it easier to understand complex concepts and prepare effectively for the exam.
    
4. Practice Consistently: One of the most effective ways to prepare is by practicing regularly. Work through sample questions, past years’ papers, and mock tests to familiarize yourself with the exam format and build problem-solving skills. This practice will boost your confidence and improve your exam readiness.
    
5. Master Time Management: Time management is crucial, especially when solving complex problems. Practice answering questions under timed conditions to simulate exam scenarios. This will help you manage your time effectively during the actual exam.
    
6. Focus on Conceptual Understanding: Instead of simply memorizing formulas or topics, make sure you fully understand the underlying concepts. A deep understanding of the subject matter will help you apply your knowledge in various situations, which is key for both exams and real-world applications.
    
7. Revise Regularly: Regular revision is essential to retaining information, formulas, and key concepts. Implement techniques such as spaced repetition to ensure you retain what you’ve studied. Consistent revision also helps in reinforcing your knowledge over time.
8. Take Mock Tests: Simulate real exam conditions by taking mock tests. These tests will not only help you assess your knowledge and exam strategies but also highlight areas that require more focus. Mock tests are a great way to gauge your progress and make necessary adjustments to your preparation.
    
9. Stay Updated with Changes: Keep yourself updated with any changes in laws, regulations, or amendments that may affect the CA Intermediate exam in 2025. Staying current will ensure that you are well-prepared for the most relevant content and any updates that may appear in the exam.
    
10. Presentation Matters: For theory-based subjects especially for CA Intermediate group 2 subjects, ensure that your answers are clear, concise, and logically structured. Proper presentation is essential to convey your understanding effectively. Focus on writing neatly, staying organized, and following a structured approach when answering questions.

 

By following these strategies and adapting them to your personal study style, you can increase your chances of success in the CA Intermediate exam in 2025. Keep a balanced approach, stay consistent with your studies, and maintain your focus on mastering both the theory and practical aspects of the syllabus.

 

Additionally, the new CA Intermediate syllabus for 2025 by the ICAI highlights the importance of staying up to date with the latest developments in the field of Chartered Accountancy. It emphasizes the need for candidates to understand key concepts, practice regularly, manage their time effectively, and remain informed about any changes in regulations or laws that could impact the exam. With this approach, you’ll be well on your way to performing well in the upcoming exams.

 

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