The anticipation is building for the CA Intermediate exams under the ICAI new scheme in September 2026! 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-wise 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 2026 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 consistent performance across all subjects while achieving the benchmark for progression to the Final level.
CA Intermediate 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 |
|---|---|---|
| Process of formulation of Accounting Standards, including Indian Accounting Standards (IFRS converged standards) and IFRS; Convergence vs Adoption; Objective and Concepts of carve outs. | I | 55%–65% |
| 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 Subsequent to 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 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% |
| Company Accounts – Schedule III, Preparation of Financial Statements, Buyback of Securities, and other company-specific matters. | II | 30%–35% |
| Accounting for branches, including foreign branches. | III | 5%–10% |
Pro-Tip: Keep an eye out for 2–3 key chapters that could collectively contribute to over 50% of the marks in Advanced Accounting!
Paper 2: Corporate and Other Laws (100 Marks)
In CA Inter law weightage, the emphasis is heavily skewed towards Company Law. Understanding the critical sections and schedules within the Companies Act is paramount.
| Part | Contents | Sections | Weightage |
|---|---|---|---|
| Part I – Company Law and LLP Law (70 Marks) | Preliminary; Incorporation; Prospectus and Allotment of Securities; Share Capital and Debentures | I | 20%–30% |
| Acceptance of Deposits; Registration of Charges; | II | 20%–30% | |
| Management and Administration | III | 30%–35% | |
| Declaration and Payment of Dividend; Accounts of Companies; Audit and Auditors; 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 | I | 35%–40% |
| Interpretation of Statutes | II | 25%–30% | |
| The Foreign Exchange Management Act (FEMA), 1999 | III | 30%–40% |
Paper 3: Taxation (100 Marks)
Section A: Income-Tax Law (50 Marks)
| Content | Section | Weightage |
|---|---|---|
| Basic Concepts – Introduction, significant concepts (person, assessee, previous year, assessment year, income, agricultural income) | I | 10%–20% |
| Income, Basis of Charge, Computation procedure for individuals | I | 10%–20% |
| Residential Status and Scope of Total Income | I | 10%–20% |
| Heads of Income – Salaries, House Property, PGBP, Capital Gains, Income from Other Sources | II | 25%–30% |
| Clubbing of Income, Set-off / Carry Forward of Losses, Deductions from Gross Total Income | III | 15%–20% |
| Advance Tax, TDS, TCS, Filing of Return of Income and Self-Assessment | IV | 15%–20% |
| Computation of Total Income and Tax Payable under Alternative Tax Regimes to optimise tax liability | V | 20%–25% |
Section B: Goods and Services Tax (50 Marks)
| Content | Section | Weightage |
|---|---|---|
| GST Laws – Introduction including Constitutional Aspects | I | 0%–5% |
| Levy and Collection of CGST/IGST; Concept of Supply; Charge of Tax; Exemptions; Composition Levy; Classification; Place of Supply; Time of Supply; Value of Supply; Input Tax Credit; Computation of GST Liability | II | 50%–80% |
| Registration; Tax Invoice; Credit & Debit Notes; E-way Bill; Accounts & Records; Payment of Tax; 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.
Struggling to Prioritize High-Weightage Chapters?
Many CA Inter students waste time studying low-return topics. At Shilpi’s Academy, we help students focus on high-scoring CA Intermediate chapters, mock tests, and exam-oriented revision plans.
CA Intermediate Chapter-Wise Weightage – Group II
Paper 4: Cost and Management Accounting (100 Marks)
Expect a good mix of theoretical and numerical questions across the syllabus for CA Inter costing weightage:
| 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% |
Key Insight: Section II (Ascertainment of Cost) is the highest-weightage area — ensure your cost sheet, material, labour, and overhead concepts are airtight.
Paper 5: Auditing and Ethics (100 Marks)
CA Inter audit chapter-wise weightage leans heavily on conceptual understanding and the application of Standards on Auditing (SAs). Modules that are theory-heavy, especially those covering Ethics and fundamental principles, often carry significant weightage.
| Content | Section | Weightage |
|---|---|---|
| Nature, Objective and Scope of Audit (SA 200) | I | 4%–6% |
| Audit Strategy, Planning and Programme (SA 300) | II | 8%–12% |
| Risk Assessment and Internal Control (SA 315, SA 320, SA 330; Digital Audit) | III | 8%–12% |
| Audit Evidence (SA 500, SA 501, SA 505, SA 510, SA 520, SA 530, SA 550, SA 610) | IV | 12%–18% |
| Audit of Items of Financial Statements | V | 12%–20% |
| Audit Documentation (SA 230) | VI | 8%–12% |
| Completion and Review (SA 560, SA 570, SA 450, SA 580, SA 260, SA 265) | VII | 8%–12% |
| Audit Report (SA 700, SA 701, SA 705, SA 706, SA 710; CARO; Branch & Joint Audit) | VIII | 12%–18% |
| Special Features of Audit of Different Entities (Government, Hospitals, Trusts, LLPs, etc.) | IX | 8%–10% |
| Audit of Banks | – | – |
| Ethics and Terms of Audit Engagements (SA 210, SQC 1, SA 220) | – | – |
CA Inter audit weightage Tip: SA 700 series (Audit Reports), Audit Evidence (SA 500 group), and Risk Assessment (SA 315) consistently account for a major share of marks. Prioritize these for maximum returns.
Paper 6: Financial Management and Strategic Management (100 Marks)
Financial Management and Strategic Management are distinctly divided (50 marks each):
| 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% |
FM Tip: Financing Decisions and Cost of Capital (Section II of FM) alone can account for nearly half of your Financial Management marks — this is non-negotiable for scoring well.
CA Intermediate September 2026 Exam Dates (Subject-Wise)
Plan your studies around these crucial dates officially announced by ICAI on 2nd May 2026:
| Paper & Subject | Date (2026) | Day | Time |
|---|---|---|---|
| Paper 1: Advanced Accounting | 1st September 2026 | Tuesday | 2:00 PM – 5:00 PM |
| Paper 2: Corporate & Other Laws | 3rd September 2026 | Thursday | 2:00 PM – 5:00 PM |
| Paper 3: Taxation (Income Tax + GST) | 6th September 2026 | Sunday | 2:00 PM – 5:00 PM |
| Paper 4: Cost & Management Accounting | 8th September 2026 | Tuesday | 2:00 PM – 5:00 PM |
| Paper 5: Auditing & Ethics | 10th September 2026 | Thursday | 2:00 PM – 5:00 PM |
| Paper 6: Financial Management & Strategic Management | 12th September 2026 | Saturday | 2:00 PM – 5:00 PM |
Important Dates for September 2026 Session:
| Activity | Date |
|---|---|
| Exam Form Window Opens | 6th July 2026 |
| Last Date Without Late Fee | 19th July 2026 |
| Last Date With Late Fee (₹600) | 22nd July 2026 |
| Correction Window | 23rd July – 25th July 2026 |
| Admit Card Release (Expected) | Last Week of August 2026 |
| Result Declaration (Expected) | October / First Week of November 2026 |
Note: ICAI has clearly stated that exam dates will not change even if declared a public holiday. Students must regularly check icai.org for any updates.
Section-Wise & Skill-Wise ICAI Weightage – ICAI Guidance
For a more granular understanding of ICAI chapter-wise weightage, 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 across all papers.
How to Use Chapter-Wise Weightage for Smart Study Planning
Now that you have a solid grip on the CA Inter chapter weightage, here’s how to use it strategically:
- 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 significantly.
- Schedule Mock Tests Strategically: Plan your mock tests focusing on 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 core concepts rather than in-depth drilling.
- Track ICAI Subject-Wise Weightage Announcements: ICAI occasionally releases updates on the BOS portal. Make it a habit to check for any syllabus or pattern changes, especially after major legislative amendments like the new Income Tax Act (applicable from May 2027 onwards).
Conclusion
Understanding the CA Inter chapter-wise weightage is one of the most powerful tools in your exam preparation arsenal. Whether you’re focusing on CA Inter accounts weightage, CA Inter audit chapter-wise weightage, CA Inter costing weightage, or CA Inter law weightage, a data-driven approach helps you allocate your study time wisely and maximize your marks across all six papers.
The September 2026 attempt begins on 1st September 2026 — that gives you a defined window to plan, practice, and perfect your strategy. Start with the high-weightage sections, build consistency through mock tests, and stay updated with ICAI announcements. Smart preparation, not just hard work, is what separates toppers from the rest.
For personalized guidance and structured learning that aligns effortlessly with the new exam schedule, Shilpi’s Academy CA Coaching provides the expert support and tailored strategies essential to confidently handle every stage of your demanding CA journey and achieve your professional goals.
Ace CA Inter September 2026 with Expert Mentorship
Preparing for CA Inter becomes easier when you know what to study, how much to study, and where to focus. Shilpi’s Academy provides expert faculty, strategic revision plans, chapter prioritization, and mock test guidance to help students clear both groups confidently.
Common FAQs
No, ICAI does not release a precise chapter-wise weightage for each exam attempt. However, consistent trends observed across multiple attempts and insights from reliable platforms help students understand where to focus their preparation.
Not exactly. While the broad percentage ranges remain fairly consistent, the specific emphasis within those ranges can shift slightly between attempts based on the examiner’s discretion and current syllabus priorities.
Start by listing all chapters for each paper alongside their weightage range. Allocate more study hours to high-weightage chapters, complete at least two rounds of revision for them, and attempt topic-wise mock tests. Lighter chapters can be covered in a single focused revision session in the final 10 days.
Under the current scheme, 30% of each paper consists of objective-type (MCQ) questions, and the remaining 70% is descriptive. MCQs cover conceptual areas and can be high-scoring if prepared with regular practice and revision of fundamental concepts.
The online examination form for CA Inter September 2026 will be available from 6th July 2026. The last date without a late fee is 19th July 2026, and with a late fee of ₹600, it extends to 22nd July 2026.
Candidates must score a minimum of 40% in each individual paper and maintain an overall aggregate of 50% in each group to clear the CA Intermediate examination.
