CA Intermediate Notes for Jan 2026, Updated Study Material

Get updated ICAI Intermediate notes for the Jan 2026 examination preparation with clear explanations and summaries. It helps to prepare effectively for the upcoming exam.

The Institute of Chartered Accountants of India (ICAI) administers the CA Intermediate exam, which is the second level of the chartered accounting degree.

Strengthening the knowledge base and fully comprehending the courses covered in the CA intermediate syllabus is essential for successful exam preparation. The purpose of CA Intermediate notes is to help students get ready for the Intermediate level of the Chartered Accountancy (CA) course.

In this article, we provide an easy-to-understand overview of the CA Intermediate syllabus, study tips, and the most important key strategies that will lead you toward success. If you are waiting for this step, then you are on the right platform. These tips and notes will be like a key to success in the CA Intermediate exam.

CA Intermediate Notes Importance 2026

CA intermediate notes provide all major topics of the CA intermediate syllabus and work towards enhancing knowledge on related topics. The notes are shortsighted to enhance conceptual understanding of the topics among students. Apart from the standard study textbooks, the notes can assist candidates with knowledge and information on related topics.

CA Intermediate notes are available in printed and electronic forms from different sources, such as publishers, online learning websites, and coaching centers. These notes are to be referred to by the students as part of their study schedules since they act as a comprehensive source of information and assist in effective exam preparation.

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CA Intermediate Notes Syllabus for Jan 2026 Session

Before referring to CA intermediate exam notes, the students must obtain a clear view of the CA Intermediate 2026 syllabus, which contains various subjects. The candidates are required to learn each subject systematically while preparing for the exam.

Understanding the CA intermediate syllabus can assist candidates in making proper use of the study notes. The CA intermediate exam syllabus is provided in the following table.

CA Intermediate Syllabus
Groups Papers Details Download
Group 1 Paper-1 Advanced Accounting Click Here to download
  Paper-2 Corporate and Other Laws Click Here to download
  Paper-3 Taxation Click Here to download
Group 2 Paper-4 Cost and Management Accounting Click Here to download
  Paper-5 Auditing and Ethics Click Here to download
  Paper-6 Financial Management and Strategic Management Click Here to download

Download the Chapter-wise CA Intermediate Notes for Jan 2026

Use our thorough chapter-by-chapter notes for Jan 2026 to improve your CA Intermediate preparation. Get quick study guides, practice problems, and examples by downloading now to ace your tests.

Paper 1: Advance Accounting Notes 

Our extensive notes on advanced accounting cover important subjects including consolidated financial statements, accounting rules, and special transactions. Establish a solid basis and do well on your CA Intermediate tests.

Chapter Name Details Download Link
Chapter-1 Introduction to Accounting Standards Download
Chapter-2 Framework for Preparation and Presentation of Financial Statements Download
Chapter 3 (Overview of Accounting Standards) Units 1, 2 Applicability of Accounting Standards
Overview of Accounting Standards
Download
Download
Chapter 4 (Financial Statements of Companies) Unit- 1, 2 Preparation of Financial Statements
Cash Flow Statement
Download
Download
Chapter-5 Profit or Loss Pre and Post-Incorporation Download
Chapter-6 Accounting for Bonus Issue and Right Issue Download
Chapter-7 Redemption of Preference Shares Download
Chapter-8 Redemption of Debentures Download
Chapter-9 Investment Accounts Download
Chapter-10 Insurance Claims for Loss of Stock and Loss of Profit Download
Chapter-11 Hire Purchase and Installation Sale Transactions Download
Chapter-12 Departmental Accounts Download
Chapter-13 Accounting for Branches, Including Foreign Branches Download
Chapter-14 Accounts from Incomplete Records Download

Paper 2: Corporate and Other Law Notes 

This subject has two halves for which individual notes exist.

Part 1. (company law) notes: Address the issue of sharing acquaintance with the corporate law provisions and ability to solve practical problems.
Part 2. (other laws) notes: Are drawn to share acquaintance with the specifications of some laws and offer guidelines regarding solutions to application-based problems.

Part-I Chapter-1 Preliminary Download
  Chapter-2 Incorporation of Company and Matters Incidental Thereto Download
  Chapter-3 Prospectus and Allotment of Securities Download
  Chapter-4 Share Capital and Debentures Download
  Chapter-5 Acceptance of De posits by Companies Download
  Chapter-6 Registration of Charges Download
  Chapter-7 Management & Administration Download
  Chapter-8 Declaration and Payment of Dividend Download
  Chapter-9 Accounts of Companies Download
  Chapter-10 Audit and Auditors Download
Part-II Chapter-1
Units: 1, 2, 3
Contract of Indemnity and Guarantee
Bailment and Pledge
Agency
Download
Download
Download
  Chapter-2 The Negotiable Instruments Act, 1881 Download
  Chapter-3 The General Clauses Act, 1897 Download
  Chapter-4 Interpretation of Statutes Download

Paper 3: Taxation Notes 

CA Intermediate study notes on taxation explain the income tax and GST law provisions to enhance students' knowledge. It assists them in acquiring skills to use that information in computation and resolve application-related issues as requested in the CA intermediate exam.

Income-tax Law
Chapter-1 Basic Concepts Download
Chapter-2 Residence and Scope of Total Income Download
Chapter-3 Incomes which do not form part of Total Income Download
Chapter-4(Heads of Income) Unit: 1, 2, 3, 4 and 5 Salaries
Income from House Property
Profits and Gains of Business or Profession
Capital Gains
Income from Other Sources
Download
Download
Download
Download
Download
Chapter-5 Income of Other Persons included in Assessees Total Income Download
Chapter-6 Aggregation of Income, Set-off and Carry Forward of Losses Download
Chapter-7 Deductions from Gross Total Income Download
Chapter-8 Computation of Total Income and Tax Payable Download
Chapter-9 Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source Download
Chapter-10 Provisions for filing Return of Income and Self-assessment Download
Indirect Taxes
Chapter-1 GST in India - An Introduction Download
Chapter-2 Supply under GST Download
Chapter-3 Charge of GST Download
Chapter-4 Exemptions from GST Download
Chapter 5 (Time and Value of Supply) Unit: 1, 2 Time of Supply
Value of Supply
Download
Download
Chapter-6 Input Tax Credit Download
Chapter-7 Registration Download
Chapter-8 Tax Invoice: Credit and Debit Notes; E-way Bill Download
Chapter-9 Payment of Tax Download
Chapter-10 Returns Download

Paper 4: Cost & Management Accounting Notes

The CA Intermediate notes on Cost and Management Accounting are highly relevant to the CA exam since they provide a basic understanding of how to calculate the cost and implement the principles in the manufacturing scenario of goods pricing and the provision of services.
It provides acquaintance with cost accounting statements. Careful adherence to the notes will enable candidates to acquire the skills required for cost estimation, planning, control, and decision-making.

Chapter-1 Introduction to Cost and Management Accounting Download
Chapter-2 Material Cost Download
Chapter-3 Employee Cost Download
Chapter-4 Overheads: Absorption Costing Method Download
Chapter-5 Activity Based Costing Download
Chapter-6 Cost Sheet Download
Chapter-7 Cost Accounting System Download
Chapter-8 Unit & Batch Costing Download
Chapter-9 Job Costing and Contract Costing Download
Chapter-10 Process & Operation Costing Download
Chapter-11 Joint Products & By-Products Download
Chapter-12 Service Costing Download
Chapter-13 Standard Costing Download
Chapter-14 Marginal Costing Download
Chapter-15 Budget and Budgetary Control Download

Paper 5: Auditing and Ethics Notes 

These notes effectively provide comprehensive knowledge on auditing concepts, methods, and techniques, helping you master the subject and excel in your CA exams.

Chapter-1 Nature, Objective and Scope of Audit Download
Chapter-2 Audit Strategy, Audit Planning and Audit Programme Download
Chapter-3 Audit Documentation and Audit Evidence Download
Chapter-4 Risk Assessment and Internal Control Download
Chapter-5 Fraud and Responsibilities of the Auditor in this Regard Download
Chapter-6 Audit in an Automated Environment Download
Chapter-7 Audit Sampling Download
Chapter-8 Analytical Procedures Download
Chapter-9 Audit of Items of Financial Statements Download
Chapter-10 The Company Audit Download
Chapter-11 Audit Report Download
Chapter-12 Audit of Banks Download
Chapter-13 Audit of Different Types of Entities Download

Paper 6: Financial Management and Strategic Management Notes 

Section A (Financial Management): Notes on this topic are to be referred to refresh knowledge of several topics under financial management and build the ability to apply that knowledge to problem-solving, analysis, and decision-making.

Section-A: Financial Management
Chapter-1 Scope and Objectives of Financial Management Download
Chapter-2 Types of Financing Download
Chapter-3 Financial Analysis and Planning: Ratio Analysis Download
Chapter-4 Cost of Capital Download
Chapter-5 Financing Decisions: Capital Structure Download
Chapter-6 Financing Decisions: Leverages Download
Chapter-7 Investment Decisions Download
Chapter-8 Risk Analysis in Capital Budgeting Download
Chapter-9 Dividend Decisions Download
Chapter-10 (Management of Working Capital) Unit: 1, 2, 3, 4, and 6 Introduction to Working Capital Management
Treasury and Cash Management
Management of Inventory
Management of Receivables
Management of Payables (Creditors)
Financing of Working Capital
Download
Download
Download
Download
Download
Download
Section-B: Economics for Finance
Chapter-1 (Determination of National Income) Unit 1,2. National Income Accounting
The Keynesian Theory of Determination of National Income
Download
Download
Chapter-2 (Public Finance) Unit: 1,2 Fiscal Functions: An Overview
Market Failure
Government Interventions to Correct Market Failure
Fiscal Policy
Download
Download
Download
Download
Chapter 3 (Money Market) The Concept of Money Demand : Important Theories
The Concept of Money Supply
Monetary Policy
Download
Download
Download
Chapter 4 (International Trade) Theories of International Trade
The Instruments of Trade Policy
Trade Negotiations
Exchange Rate and Its Economic Effects
International Capital Movements
Download
Download
Download
Download
Download

Section B: Strategic Management: The notes are useful for comprehending the concepts and techniques of strategic management and the business application skills required for its successful implementation.

Enterprise Information Systems
Chapter-1 Automated Business Processes Download
Chapter-2 Financial and Accounting Systems Download
Chapter-3 Information Systems and its Components Download
Chapter-4 E-Commerce, M-Commerce and Emerging Technologies Download
Chapter-5 Core Banking Systems Download
Strategic Management
Chapter-1 Introduction to Strategic Management Download
Chapter-2 Dynamics of Competitive Strategy Download
Chapter-3 Strategic Management Process Download
Chapter-4 Corporate-Level Strategies Download
Chapter-5 Business-Level Strategies Download
Chapter-6 Functional Level Strategies Download
Chapter-7 Organization and Strategic Leadership Download
Chapter-8 Strategy Implementation and Control Download

How to Download the CA Inter Notes from the ICAI Website 

Downloading CA Inter notes from the ICAI website is an easy process. Follow the step-by-step instructions below to do so:

Step 1: Visit the ICAI Website: Access the official ICAI website at icai.org.
Step 2: Go to the Students Section: Click on the "Students" tab in the top menu bar.
Step 3: Choose Examination: From the dropdown menu, choose "Examination" and then click on "CA Intermediate.”
Step 4: Click on Study Materials: Find the "Study Materials" or "Notes" tab and click on it.
Step 5: Choose the Relevant Paper: Select the paper for which you wish to download the notes (e.g., Paper 1: Accounting).
Step 6: Download the Notes: Click on the download link to save the notes in PDF format.

Following these easy steps, it is quite possible to download the CA Inter notes from the website of ICAI and prepare for your examinations.

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FAQs

What are the CA Intermediate Notes for Jan 2026?

CA Intermediate Notes for Jan 2026 are updated study materials prepared according to the latest syllabus, helping students revise concepts faster with simplified explanations, chapter summaries, and exam-focused points.

Why are updated notes important for the Jan 2026 attempt?

Updated notes ensure you study according to the latest ICAI changes. New amendments, improved examples, and revised concepts help you avoid outdated content and prepare exactly what the exam requires.

How can CA Intermediate Notes help in concept clarity?

Good notes explain concepts in simple steps, include diagrams, and break information into understandable segments. This makes difficult chapters easier to understand and helps students connect topics more effectively.

Do CA Intermediate Notes cover recent amendments for Jan 2026?

Most updated notes include every tax, law, and accounting amendment applicable for the Jan 2026 exam cycle. Students should always verify if the notes follow the latest ICAI notifications.

How many revisions should I do using these notes?

At least three full revisions using structured notes are recommended. Consistent revision improves memory, strengthens conceptual clarity, and boosts exam confidence for the January 2026 attempt.

Can I trust only on notes for CA Intermediate preparation?

Notes help with revision, but relying only on them is risky. Students must read ICAI modules, solve past papers, and practice MCQs to develop a complete exam-oriented understanding.

Do CA Intermediate notes include practical questions?

Yes, many notes include solved and unsolved practical questions for practice. These help students understand applications, improve calculation speed, and prepare for exam-level numerical difficulty.

What should I check before downloading CA Intermediate Notes?

Always verify the version, clarity, amendment updates, chapter coverage, and examples. Reliable notes are well-organised, easy to understand, and strictly based on the ICAI syllabus.

Do CA Intermediate notes help improve writing speed?

Yes, practicing answers from notes helps students understand format, structure, and key points. Regular practice improves writing speed and ensures better time management in exams.

Are the ICAI study materials enough along with notes?

ICAI modules are the primary source. Notes make them easier to revise. Combining both gives strong conceptual clarity and ensures you don’t miss any official topics for Jan 2026.