The anticipation is building for the CA Intermediate exams under the new ICAI scheme in September 2025! This time around, you’ll be tackling six papers, a blend of MCQs and descriptive questions. But how do you navigate this revised landscape effectively? The secret lies in understanding the CA Inter chapter weightage. While ICAI doesn’t hand out a precise blueprint of marks per chapter for each attempt, smart preparation involves recognizing reliable trends. Drawing insights from platforms like PW.live and caexams.in, we can decipher the patterns to create a winning study strategy. Knowing the CA Inter chapter weightage empowers you to focus your efforts where they matter most, turning potential stress into strategic advantage. Let’s dive into how to make the most of this crucial information!
CA Inter September 2025 Exam Pattern – What You Should Know
ICAI has structured the CA Intermediate exam to test both your theoretical knowledge and practical application. Each exam is conducted offline and consists of 6 papers divided into two groups: Group I (Papers 1-3) and Group II (Papers 4-6).
The question paper format combines 30% multiple-choice questions with 70% descriptive answers, giving you opportunities to demonstrate both quick recall and detailed understanding. You have the flexibility to attempt one group at a time or both groups together, depending on your preparation level.
To clear the CA Inter level, you must secure a minimum of 40% in each individual paper along with an overall 50% aggregate in each group. This dual requirement ensures you maintain consistent performance across all subjects while achieving the overall benchmark for progression to the final level.
Chapter-Wise Weightage – Group I
Paper 1: Advanced Accounting (100 Marks)
While exact figures fluctuate, certain chapters in Advanced Accounting consistently command significant weightage. Expect the following broad ranges:
| Content | Section | Weightage |
|---|---|---|
| 1. Process of formulation of Accounting standards, including Indian Accounting Standards (IFRS converged standards) and IFRSs; Convergence vs Adoption; Objective and Concepts of carve outs. | I | 55%–65% |
| 2. Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards). | I | 55%–65% |
| 3. (i) Applicability of Accounting Standards to various entities (ii) Application of Accounting Standards: AS 1: Disclosure of Accounting Policies AS 2: Valuation of Inventories AS 3: Cash Flow Statements AS 4: Contingencies and Events Occurring SYLLABUS : May, 2024 and subsequent made. Applicable for Section-wise Weightage issued on : 26th October, 2023 exams till further changes are After the Balance Sheet Date AS 5: Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies AS 7: Construction Contracts AS 9: Revenue Recognition AS 10: Property, Plant and Equipment AS 11: The Effects of Changes in Foreign Exchange Rates AS 12: Accounting for Government Grants AS 13: Accounting for Investments AS 14: Accounting for Amalgamations (excluding intercompany holdings) AS 15: Employee Benefits AS 16: Borrowing Costs AS 17: Segment Reporting AS 18: Related Party Disclosures AS 19: Leases AS 20: Earnings Per Share AS 21: Consolidated Financial Statements of single subsidiaries (excluding problems involving acquisition of Interest in Subsidiary at Different Dates, Cross holding, Disposal of a Subsidiary, and Foreign Subsidiaries). AS 22: Accounting for Taxes on Income AS 23: Accounting for Investment in Associates in Consolidated Financial Statements AS 24: Discontinuing Operations AS 25: Interim Financial Reporting AS 26: Intangible Assets AS 27: Financial Reporting of Interests in Joint Ventures AS 28: Impairment of Assets AS 29: Provisions, Contingent Liabilities, and Contingent Assets |
I | 55%–65% |
| 4. Company Accounts (i) Schedule III to the Companies Act, 2013 (Division I) (ii) Preparation of financial statements—Statement of Profit and Loss, Balance Sheet and Cash Flow Statement (iii) Buyback of securities (iv) Accounting for other company-specific matters |
II | 30%–35% |
| 5. Accounting for branches, including foreign branches. | III | 5%–10% |
Keep an eye out for 2-3 key chapters that could collectively contribute to over 50% of the marks!
Pro-Tip: Check out this YouTube video for a deeper dive:
Pro-Tip: Check out this YouTube video for a deeper dive:
Paper 2: Corporate and Other Laws (100 Marks)
In Corporate & Other Laws, the emphasis is heavily skewed towards Company Law:
| CA Intermediate Chapter-wise Weightage for Corporate and Other Laws | |||
|---|---|---|---|
| Part | Contents | Sections | Weightage |
| Part I – Company Law and LLP Law (70 Marks) | The Companies Act, 2013 including important rules and drafting of notices, resolutions – 1. Preliminary 2. Incorporation of Company and Matters Incidental thereto 3. Prospectus and Allotment of Securities 4. Share Capital and Debentures |
I | 20%-30% |
| 5. Acceptance of Deposits by Companies 6. Registration of Charges 7. Management and Administration |
II | 20%-30% | |
| 8. Declaration and Payment of Dividend 9. Accounts of Companies 10. Audit and Auditors 11. Companies Incorporated Outside India |
III | 30%-35% | |
| The Limited Liability Partnership Act, 2008 including important Rules | IV | 15%-20% | |
| Part II – Other Laws (30 Marks) | The General Clauses Act, 1897: Important Definitions, Extent and Applicability, General Rules of Construction, Powers and Functionaries, Provisions as to Orders, Rules, etc. made under Enactments and Miscellaneous Provisions | I | 35%-40% |
| Interpretation of statutes: Rules of Interpretation of Statutes, Aids to Interpretation, Rules of Interpretation/Construction of Deeds and Documents | II | 25%-30% | |
| The Foreign Exchange Management Act, 1999: Significant definitions and concepts of Current and Capital Account Transactions | III | 30%-40% | |
Understanding the critical sections and schedules within the Companies Act is paramount.
Boost Your Prep: Practice your understanding with this embedded video:
Boost Your Prep: Practice your understanding with this embedded video:
Paper 3: Taxation (100 Marks)
| Section A: Income-Tax Law (50 Marks) | ||
|---|---|---|
| Content | Section | Weightage |
| 1. Basic Concepts (i) Income-tax law: An introduction (ii) Significant concepts in income-tax law, including person, assessee, previous year, assessment year, income, agricultural income (iii) Basis of Charge (iv) Procedure for computation of total income and tax payable in case of individuals |
I | 10%-20% |
| 2. Residential status and scope of total income (i) Residential status (ii) Scope of total income |
I | 10%-20% |
| 3. Heads of income and the provisions governing the computation of income under different heads (i) Salaries (ii) Income from house property (iii) Profits and gains of business or profession (iv) Capital gains (v) Income from other sources |
II | 25%-30% |
| 4. Provisions relating to clubbing of income, set-off or carry forward and set-off of losses, deductions from gross total income | III | 15%-20% |
| 5. Advance Tax, Tax deduction at Source, and tax collection at source 6. Provisions for filing return of income and self-assessment |
IV | 15%-20% |
| 7. Computation of total income and income-tax payable by an individual under the alternative tax regimes under the Income-tax Act, 1961 to optimise tax liability. | V | 20%-25% |
| Section B: Goods and Services Tax (GST) (50 Marks) | ||
|---|---|---|
| Content | Section | Weightage |
| Goods and Services Tax (GST) Laws | – | – |
| 1. GST Laws: An introduction including Constitutional aspects | I | 0-5% |
| 2. Levy and collection of CGST and IGST i) Application of CGST/IGST law ii) Concept of supply including composite and mixed supplies iii) Charge of tax including reverse charge iv) Exemption from tax v) Composition levy |
II | 50%-80% |
| 3. Basic concepts of: i. Classification ii. Place of supply iii. Time of supply iv. Value of Supply v. Input tax credit |
II | 50%-80% |
| 4. Computation of GST liability | II | 50%-80% |
| 5. Registration | III | 20%-45% |
| 6. Tax invoice; Credit and Debit Notes; Electronic way bill | III | 20%-45% |
| 7. Accounts and Records | III | 20%-45% |
| 8. Payment of tax | III | 20%-45% |
| 9. Returns | III | 20%-45% |
Focus on 3-4 core chapters across Income Tax and GST to secure a strong foundation, potentially covering around 70% of the paper.
Chapter-Wise Weightage – Group II
Paper 4: Cost and Management Accounting (100 Marks)
The table below provides CA Intermediate Chapter-Wise Weightage for Cost and Management Accounting:
| CA Intermediate Chapter-wise Weightage for Cost and Management Accounting | ||
|---|---|---|
| Contents | Section | Weightage |
| Overview of Cost and Management Accounting | I | 10%-15% |
| Ascertainment of Cost and Cost Accounting System | II | 35%-40% |
| Methods of Costing | III | 20%-25% |
| Cost Control and Analysis | IV | 25%-30% |
Expect a good mix of theoretical and numerical questions across the syllabus.
Quick Revision:
Quick Revision:
Paper 5: Auditing and Ethics (100 Marks)
Auditing & Ethics leans heavily on conceptual understanding and the application of Standards on Auditing:
| Content | Section | Weightage |
|---|---|---|
| 1. Nature, Objective and Scope of Audit Auditing Concepts: Origin of Auditing, Meaning of Audit, Need for audit, Objective of the audit, Scope of Audit, Benefits of an Audit, External Audit engagements, Qualities of Auditor, Inherent Limitations of an audit; Relationship of auditing with other disciplines. (SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing) | I | 4%-6% |
| 2. Audit Strategy, Audit Planning and Audit Program: (SA 300 Planning an Audit of Financial statements); – Auditor’s responsibility to plan an audit of financial statements. Benefits of audit planning – Planning is a continual and iterative process – Discussion of elements of planning with the entity’s management. Involvement of Key Engagement Team Members in planning the audit. Preliminary engagement activities. – The auditor’s consideration of client continuance and ethical requirements. Planning activities – Establishing an overall audit strategy – Assistance for the auditor. Development of audit plan – Documenting the overall audit strategy and audit plan; Audit program; – Development of Audit Plan and Program. |
II | 8%-12% |
| 3. Risk Assessment and Internal Control – Audit Risk, – Risk of Material Misstatement, Inherent Risk and Control Risk. Detection Risk – Sampling and Non-Sampling Risk – Concept of Materiality, Materiality in Planning and Performing an Audit – Auditor’s responsibility to apply the concept of materiality – Auditor’s determination of materiality is a matter of professional judgement. Materiality and Audit Risk – Application of materiality in planning and performing the audit. Concept of Performance materiality – Determining materiality and performance materiality when planning the audit. – Use of Benchmarks in determining materiality for the financial statements as a whole. Materiality level or levels for particular classes of transactions, account balances or disclosures. – Revision in materiality as the audit progresses. Documenting the Materiality. (SA 320 Materiality in Planning and Performing an Audit). – Identifying and Assessing the Risk of Material Misstatement, Risk Assessment procedures. – Understanding the entity and its environment; Internal control, – Documenting the Risks; – Evaluation of internal control system; – Testing of Internal control; Internal Control and IT Environment (SA 315 Identifying and Assessing the Risks of Material Misstatement Through Understanding the Entity and Its Environment); Digital Audit: Key features, Impact of IT related Risks, Impact on Controls, Internal Financial Controls as per Regulatory requirements, Types of Controls, Audit approach, Understanding and documenting Automated environment, Testing methods, data analytics for audit, assessing and reporting audit findings. Overview and Introduction – The Auditor’s Responses to Assessed Risks-SA 330 |
III | 8%-12% |
| 4. Audit Evidence – Meaning of Audit Evidence – Relevance and Reliability of audit evidence; Sufficient appropriate audit evidence, Meaning of Assertions – Assertions contained in the Financial Statements. Source of audit evidence; – Test of controls – Substantive Procedures – Test of details and Substantive analytical procedures Audit procedures for obtaining audit evidence. – Evaluation of Audit Evidence (SA 500 Audit Evidence); Audit Trail (Using the work of Internal Auditors – SA 610) – Internal audit function. – External Auditor’s Responsibility for the audit Evaluating the internal audit function. – Basics of Internal Financial Control and reporting requirements. Distinction between Internal Financial Control and Internal Control over Financial Reporting. – Audit Sampling: (SA 530 Audit Sampling). Meaning of Audit Sampling; – Designing an audit sample; Types of sampling; (Approaches to Sampling) – Sample Size and selection of items for testing; Sample selection method – Obtaining evidence of existence of inventory; Audit procedure to identify litigation & claims, obtaining evidence regarding the presentation and disclosure of segment information (SA 501 Audit Evidence – Specific Considerations for Selected Items);External confirmation procedures; Management’s refusal to allow the auditor to send a confirmation request; Negative Confirmations (SA 505 External Confirmations); Audit evidence about opening balances; Accounting policies relating to opening balances; Reporting with regard to opening balances (SA 510 Initial Audit Engagements-Opening Balances); – Meaning of Related Party; Nature of Related Party Relationships & Transactions; Understanding the Entity’s Related Party Relationships & Transactions (SA 550 Related Parties); – Analytical Procedures: – Meaning, nature, purpose and timing of analytical procedures; Substantive analytical procedures, – Designing and performing analytical procedures prior to Audit; – Investigating the results of analytical procedures (SA 520 Analytical Procedures). |
IV | 12%-18% |
| 5. Audit of Items of Financial Statements: – Audit of sale of Products and Services; Audit of Interest Income, Rental Income, Dividend Income, Net gain/loss on sale of Investments etc. – Audit of Purchases, Employee benefits expenses, Depreciation, Interest expense, Expenditure on Power & Fuel, Rent, Repair to building, Repair to Machinery, Insurance, Taxes, Travelling Expenses, Miscellaneous Expenses etc. – Audit of Share Capital, Reserve & Surplus, Long Term Borrowings, Trade Payables, Provisions, Short Term Borrowings & Other Current Liabilities. – Audit of Land, Buildings, Plant & Equipment, Furniture & Fixtures, Vehicles, Office Equipment, Goodwill, Brand/Trademarks, Computer Software etc. – Audit of Loan & Advances, Trade Receivable, Inventories, Cash & Cash Equivalent, Other Current Assets. Audit of Contingent Liabilities. (The list of items is illustrative only) |
V | 12%-20% |
| 6. Audit Documentation – Concept of Audit Documentation. – Nature & Purpose of Audit Documentation; Form, Content & Extent of Audit Documentation. Completion Memorandum; – Ownership and custody of Audit Documentation (SA 230 Audit Documentation) |
VI | 8%-12% |
| 7. Completion and Review – Meaning of Subsequent Events; – Auditor’s obligations in different situations of subsequent events – Procedures for subsequent events (SA 560 Subsequent Events) – Responsibilities of the Auditor about Going Concern Assumption; Objectives of the Auditor regarding Going Concern; – Events or Conditions that may cast doubt about Going Concern Assumption; – Audit Procedures when events or conditions are identified (SA 570 Going Concern).Overview and Introduction of Evaluations of Misstatements identified during the audit (SA 450) – Written Representations as Audit Evidence. – Objective of Auditor regarding Written Representation; – Management from whom Written Representations may be requested; – Written Representations about Management’s Responsibilities (SA 580 Written Representations); – Overview and Introduction of SA 260: Communication with Those Charged with Governance – Overview and Introduction of SA 265 Communicating Deficiencies in Internal Control to Those Charged with Governance and Management |
VII | 8%-12% |
| 8. Audit Report: – Forming an opinion on the Financial Statements; – Auditor’s Report- basic elements (SA 700 Forming an Opinion and Reporting on Financial Statements); – Communicating key Audit Matters in the Independent Auditor’s Report (SA 701) Types of Modified Opinion; Circumstances When a Modification to the Auditor’s Opinion is Required, Qualified, Adverse, Disclaimer of Opinion (SA 705 Modification to the Opinion in the Independent Auditor’s Report); – SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report; – Nature of Comparative Information; – Corresponding Figure; Comparative Financial Statements (SA 710 Comparative Information – Corresponding Figures and Comparative Financial Statements). – Branch audit; Joint audit; Reporting requirements under the Companies Act, 2013 including CARO; |
VIII | 12%-18% |
| 9. Special Features of Audit of Different Type of Entities Appointment of Auditor, Audit Procedure and Audit Report in respect of different Category of Entities: Government; Local bodies; Not-for-profit organizations; Trust and Societies, Partnership Firms, Audit of different type of undertakings, i.e., educational institutions, Hotels, Clubs, Hospitals, Basics of Limited Liability Partnerships (LLPs)audit and Cooperative Societies Audit. | IX | 8%-10% |
| 10.Audit of Banks: Understanding of accounting system in Banks, Audit Approach, Audit of Revenue items, Special Consideration in Bank Audit with emphasis on Advances and NPAs. | – | – |
| 11. Ethics and Terms of Audit Engagements – Meaning of Ethics; – Ethics is a State of Mind Need for Professional Ethics; – Principles based approach v Rules based approach; (Ethical or Legal) – The fundamental principles of Professional Ethics: Integrity; Objectivity; Professional Competence and Due care; Confidentiality; Professional Behaviour. – Independence of Auditors; – Threats to Independence : Self Interest threats; Self Review threats; Advocacy threats; Familiarity threats; Intimidation threats; – Safeguards to Independence; Professional Skepticism Terms of Audit Engagements Preconditions for an audit; Audit Engagement. – Agreement on Audit Engagement Terms. – Terms of Engagement in Recurring Audits (SA 210 Agreeing the Terms of Audit Engagements); – Overview and Introduction of SQC 1 Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information and Other Assurance and Related Services Engagements. – Overview and Introduction of SA 220 – Quality Control for an Audit of Financial Statements). |
– | – |
Modules that are theory-heavy, especially those covering Ethics and the fundamental principles, often carry significant weightage.
Paper 6: Financial Management and Strategic Management (100 Marks)
Financial Management and Strategic Management are distinctly divided:
| CA Intermediate Chapter-wise Weightage for Financial Management and Strategic Management | |||
|---|---|---|---|
| Part | Contents | Section | Weightage |
| Part 6A: Financial Management | Financial Management and Financial Analysis | I | 10%–15% |
| Financing Decisions and Cost of Capital | II | 45%–50% | |
| Capital Investment and Dividend Decisions | III | 20%–25% | |
| Management of Working Capital | IV | 15%–20% | |
| Part 6B: Strategic Management | Introduction to Strategic Management | I | 15%–25% |
| Strategic Analysis: External Environment | II | 15%–25% | |
| Strategic Analysis: Internal Environment | III | 15%–25% | |
| Strategic Choices | IV | 15%–25% | |
| Strategy Implementation and Evaluation | V | 15%–25% | |
CA Intermediate Sep 2025 Exam Date (Subject-wise)
Plan your studies around these crucial dates:
| Paper & Subject | Date (2025) | Time |
|---|---|---|
| Paper 1: Advanced Accounting | Thursday, Sept 4 | 2:00 PM – 5:00 PM |
| Paper 2: Corporate & Other Laws | Sunday, Sept 7 | 2:00 PM – 5:00 PM |
| Paper 3: Taxation (Income Tax + GST) | Tuesday, Sept 9 | 2:00 PM – 5:00 PM |
| Paper 4: Cost & Management Accounting | Thursday, Sept 11 | 2:00 PM – 5:00 PM |
| Paper 5: Auditing & Ethics | Saturday, Sept 13 | 2:00 PM – 5:00 PM |
| Paper 6: Financial Management & Strategic Management | Monday, Sept 15 | 2:00 PM – 5:00 PM |
Section-Wise & Skill-Wise ICAI Weightage – ICAI Guidance
For a more granular understanding, don’t forget the official resources! ICAI provides valuable insights into section-wise and skill-wise weightage through its Board of Studies (BOS). This resource can further refine your understanding of how ICAI assesses different learning objectives.
How to Use Chapter-Wise Weightage for Smart Study Planning
Now that you have an idea of the CA Inter chapter weightage, let’s strategize how to use it effectively:
- Prioritize High-Weight Chapters: Dedicate more time and effort to chapters consistently carrying 15% or more weightage. Ensure your concepts are rock-solid in these areas.
- Combine Weightage with Your Strengths: While focusing on high-weightage areas is crucial, don’t neglect your strengths. Scoring well in familiar topics can boost your overall percentage.
- Schedule Mock Tests Strategically: Plan your mock tests focusing on the high-weightage chapters first. This will give you a realistic assessment of your preparedness in the most crucial areas.
- Revise Low-Weight Chapters Smartly: Don’t ignore low-weightage chapters, but plan to revise them efficiently in the last 10 days before the exams. Focus on understanding the core concepts rather than in-depth drilling.
Common FAQs
No, ICAI does not release a precise chapter-wise weightage for each exam attempt. However, consistent trends can be observed over multiple attempts.
While there are general trends, the exact weightage can vary slightly between attempts. The information provided is based on reliable past patterns.
During revision, prioritize the high-weightage chapters. Practice more questions from these areas and ensure you have a strong grasp of the underlying concepts. For lower-weightage chapters, focus on key definitions and basic understanding.
MCQs constitute 30% of the marks in each paper. They test conceptual clarity and can be scoring if prepared well. Focus on understanding the fundamentals to tackle MCQs effectively.
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