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CA Intermediate Syllabus 2025: New Scheme Subjects and Detailed Topic Overview

The CA Intermediate syllabus for 2025, designed by ICAI, encompasses a broad range of subjects, including Accounting, Business Laws, Auditing & Assurance, Cost Accounting, Taxation, and Financial Management. This stage of the CA course is known for its rigorous curriculum, making it challenging for many aspirants to clear the exams on their first attempt. In most cases, students require multiple attempts before progressing to the CA Final level.

Achieving success in the CA Intermediate exam requires dedication, in-depth preparation, and consistent practice. Every topic within the syllabus is important, as the exam pattern ensures that questions are drawn from almost every chapter.

The CA Intermediate exam is conducted three times a year, allowing candidates to register based on their eligibility and preferred exam session. To gain a clearer understanding of the exam structure and subjects, refer to the CA Intermediate Syllabus 2025 outlined below.

CA Intermediate Syllabus 2025

The CA Intermediate syllabus underwent a major revision in 2023, with the updated curriculum being implemented for the CA Inter exams from May 2024 onwards. One of the key changes introduced was the inclusion of multiple-choice questions (MCQs) in the exam pattern.
The CA Intermediate course is divided into two groups, comprising a total of six papers that cover fundamental subjects such as Accounting, Auditing, Business Law, and Taxation. For a complete breakdown, 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 Paper – 6: Financial Management &Ethics Management
Section A: Income Tax Law Section A: Financial Management
Section B: Goods & Services Tax 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
S. No Paper Name Marks
1 Advanced Accounting 100 Marks
2 Corporate And Other Laws 100 Marks
Part I: Company Law And Limited Liability Partnership Law 70 Marks
Part II: Other Laws 30 Marks
3 Taxation 100 Marks
Section A: Income Tax Law 50 Marks
Section B: Goods and Services Tax 50 Marks
4 Cost and Management Accounting 100 Marks
5 Auditing and Ethics 100 Marks
6 Financial Management And Strategic Management 100 Marks
Section A: Financial Management 50 Marks
Section B: Strategic Management 50 Marks

CA Intermediate Group 1 Subjects New Syllabus

The CA Inter syllabus encompasses a well-structured set of subjects and papers aimed at equipping candidates with in-depth knowledge of accounting and financial management. It is organized into two groups, each covering essential topics such as Accounting, Auditing, Business Laws, and Taxation. The exam format integrates both theoretical and practical questions to ensure a comprehensive evaluation of a candidate’s understanding. Explore 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 100
Part A – Company Law and Limited Liability Partnership Law 30% Objective, 70% Descriptive 70
Part B – Other Laws 30% Objective, 70% Descriptive 30
Paper 3: Taxation 100
Part A – Direct Taxation 30% Objective, 70% Descriptive 50
Part B – Indirect Taxation 30% Objective, 70% Descriptive 50

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Group 1 Advanced Accounting

Refer to the table below for a chapter-wise breakdown of the topics covered in CA Intermediate Syllabus – Paper 1: Advanced Accounting, as per the updated Scheme of Education and Training. This revised syllabus, applicable for the May 2025 exams, consists of 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

Refer to the table below for a detailed overview of CA Inter Syllabus – Paper 2: Corporate and Other Laws, as per the updated Scheme of Education and Training. This paper is structured into three modules, providing a systematic approach to learning and comprehensive subject coverage.

CA Intermediate Syllabus 2025 for Corporate and Other Laws
PART I – Company Law and Limited Liability Partnership Law
Module 1 Module 2 Module 3
Chapter 1 Preliminary Incorporation of Company and Matters Incidental Thereto Prospectus and Allotment of Securities
Chapter 2 Share Capital and Debentures Acceptance of Deposits by Companies Registration of Charges
Chapter 3 Management & Administration Declaration and Payment of Dividend Accounts of Companies
Chapter 4 Audit and Auditors Companies Incorporated Outside India The Limited Liability Partnership Act, 2008
PART II – Other Laws
Chapter 1 The General Clauses Act, 1897 Chapter 2 Interpretation of Statutes Chapter 3The Foreign Exchange Management Act, 1999

Group 1 Taxation

Paper 3 of the CA Intermediate syllabus is dedicated entirely to Taxation, offering an in-depth understanding of tax concepts. This paper is divided into two modules for structured learning. Check 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 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

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CA Intermediate Group 1 Subjects New Syllabus

CA Inter Group 2 comprises four papers, each covering distinct aspects of accounting and management. Every paper holds a specific weightage, impacting the overall exam score. These subjects are structured to assess candidates’ expertise in practical applications and legal frameworks, building a solid foundation for their CA journey.

CA INTER NEW SYLLABUS EXAM PATTERN MARKS
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
30% Objective, 70% Descriptive 100
Part A – Financial Management (50 Marks)
Part B – Strategic Management (50 Marks)

Group 2: Cost and Management Accounting

The table below outlines the CA Intermediate Course – Paper 4: Cost and Management Accounting syllabus, as per the updated Scheme of Education and Training. Divided into two modules, this syllabus covers essential topics that candidates need to prepare for the CA Intermediate Exam 2025.

CCA 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 provides a detailed syllabus for CA Intermediate Course – Paper 5: Auditing & Ethics, as per the updated Scheme of Education and Training. Structured into two modules, this syllabus includes key topics that candidates must focus on for the CA Intermediate Exam 2025.

Group 2 Financial Management and Strategic Management

The table below presents the syllabus for CA Intermediate Course – Paper 6: Financial Management and Strategic Management, as per the updated Scheme of Education and Training. This syllabus is structured into two sections and two modules, encompassing essential topics that candidates must study 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 III: Management of Inventory
Unit IV: Management of Receivables
Unit V: Management of Payables (Creditors)
Unit VI: Financing of Working 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

Success in the CA Intermediate Exam 2025 requires a well-structured approach and consistent effort. With the updated syllabus and new exam pattern, candidates must refine their study techniques to maximize their chances of clearing the exam on their first attempt. Here are some essential preparation tips to help you navigate this crucial stage:

Understand the New Scheme

Start by familiarizing yourself with the revised syllabus and any subject modifications introduced in the latest Scheme of Education and Training. Understanding these updates will help you plan your preparation effectively.

Plan Your Study Schedule

A well-organized study plan is key to covering the vast CA Intermediate syllabus. Allocate dedicated time to each subject, balancing theory and practical topics. Ensure your schedule allows ample time for revision and practice.

Focus on High-Weightage Topics

Prioritize subjects and topics that carry more weight in the exam. This approach ensures that you maximize your score while efficiently managing your time. Reviewing past question papers can help you identify key areas that frequently appear in exams.

Utilize ICAI Study Material

ICAI’s official study materials are a reliable source for accurate and exam-oriented content. Relying on these resources will ensure you align your preparation with the expectations of the CA Intermediate examiners.

Practice Mock Tests

Mock exams help in assessing your knowledge, improving time management, and boosting your confidence. Regularly attempting these tests will also familiarize you with the exam pattern, allowing you to refine your approach before the actual exam.

Revise Regularly

Concept retention is crucial for success in CA exams. Schedule periodic revisions to reinforce key concepts and improve recall. Structured revision sessions will help you avoid last-minute stress.

Seek Guidance if Needed

For complex topics, expert guidance can make a significant difference. Joining a reputed CA coaching institute or opting for CA Inter online classes can provide valuable insights and personalized mentoring.

Stay Updated

Regularly check ICAI’s official website for the latest updates regarding syllabus changes, exam notifications, and important announcements. Staying informed ensures that you are always on track with your preparation.

Conclusion

Preparing for the CA Intermediate Exam 2025 requires dedication, strategic planning, and expert guidance. While self-study is essential, having access to quality coaching can significantly enhance your understanding and performance.

For aspiring CAs looking for structured guidance, Shilpi’s Academy offers top-tier coaching, experienced faculty, and well-researched study materials. Their CA Inter coaching in Hyderabad ensures conceptual clarity, practical insights, and a student-centric approach to help you achieve success in your CA journey. Enroll today and take a step closer to becoming a Chartered Accountant!

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