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
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)
| 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: |
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)
| 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% |
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)
| 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% |
Paper 5: Auditing and Ethics (100 Marks)
| 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) | – | – |
Paper 6: Financial Management and Strategic Management (100 Marks)
| 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% |
https://www.youtube.com/watch?v=Z9p2TqIG6Cs
CA Intermediate September 2026 Exam Dates (Subject-Wise)
| 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
How to Use Chapter-Wise Weightage for Smart Study Planning
- 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).
https://www.youtube.com/watch?v=BHuBYdU04g0
Conclusion
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.