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 |
Balancing Articleship with CA Final Studies
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 | |
CA Intermediate Classes in Coimbatore
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!
