CA Intermediate Jan 2027 Study Material: Best ICAI Resource
Download the latest CA Intermediate Study Material for Jan 2027 as per the new ICAI scheme. Get subject-wise notes, PDFs, amendments, and preparation tips in one place.
Table of Content
- CA Intermediate Subjects for Jan 2027
- CA Intermediate Study Material According to New Scheme
- Paper 1: Advance Accounting
- Paper 2: Corporate and Other Law
- Paper 3: Taxation
- Paper 4: Cost and Management Account
- Paper 5: Auditing and Ethics
- Paper 6: Financial Management and Strategic Management
- Benefits of CA Intermediate Study Material in Preparation
- Why Choose CA Exam Test Series for CA Preparation
ICAI CA provides wide, well-discovered, and modified study material for intermediate students. CA Intermediate is an important part of the CA journey. After the 12th and CA Foundation, CA is a high-level exam compared to the Intermediate Foundation and the 12th. The syllabus is very spacious, and many new topics come up for which students still need to get basic knowledge.
The CA Intermediate Examination is the second level of the exam in the Chartered Accountancy Course conducted by the Institute of Chartered Accountants of India (ICAI). For the preparation of an effective examination, it is important to understand the subjects well according to the CA intermediate course and strengthen the basis of knowledge.
CA intermediate notes are study guides designed to prepare students for the intermediate level of the Chartered Accountancy (CA) course.
CA intermediate notes cover each important subject in the CA Intermediate syllabus and aim to improve knowledge on related subjects. Notes are organized to help students achieve ideological clarity of subjects. In addition to regular study textbooks, these notes can guide candidates with knowledge and updates on various subjects.
CA Intermediate Subjects for Jan 2027
As per the new ICAI scheme, the CA Intermediate exam is divided into six papers, which are mentioned below. The full list is given below carefully.
| CA Intermediate Exam Pattern 2027 | ||
| S. No | Paper Name | Marks |
| 1 | Advanced Accounting | 100 Marks |
| 2 | Corporate And Other Laws Part I: Company Law And Limited Liability Partnership Law Part Ii: Other Laws |
100 Marks Part I: 70 Marks Part II: 30 Marks |
| 3 | Taxation Section A: Income Tax Law Section B: Goods and Services Tax |
100 Marks Section A: 50 Marks Section B: 50 Marks |
| 4 | Cost and Management Accounting | 100 Marks |
| 5 | Auditing and Ethics | 100 Marks |
| 6 | Financial Management And Strategic Management Section A: Financial Management Section B: Strategic Management |
100 Marks 50 Marks 50 Marks |
Enroll Now for CA Intermediate Courses
CA Intermediate Study Material According to New Scheme
ICAI New Course Study Material for CA Intermediate: Specially designed study aids to prepare students for the intermediate level of the Chartered Accountancy (CA) course. Download all the subject study material for CA Intermediate New Study Material for Jan 2027 using the link given below.
| CA Intermediate New Study Material | ||
| CA Intermediate New Course Subjects | Study Material | Link |
| Paper 1 | Advanced Accounting | Check Here |
| Paper 2 | Corporate Laws | Check Here |
| Paper 3 | Cost and Management Accounting | Check Here |
| Paper 4 | Taxation | Check Here Check Here |
| Paper 5 | Auditing and Code of Ethics | Check Here |
| Paper 6 | Financial Management | Check Here |
| Strategic Management | Check Here | |
Paper 1: Advance Accounting
Refer to the table below for chapter-wise topics under the CA Intermediate Syllabus—Paper 1: Advanced Accounting under the New Scheme of Education and Training. The new syllabus will be effective from the exams in Jan 2027. There are 15 chapters in total in the paper.
| CA Intermediate Study Material 2027 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 & Disclosure-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 |
Paper 2: Corporate and Other Law
The detailed CA Inter Syllabus Paper 2: Corporate and Other Laws under the New Scheme of Education and Training is presented in the table below. The paper is structured into three modules to facilitate organized learning and ensure coverage of the material.
| CA Intermediate Study Material Jan 2027 for Corporate and Other Laws | ||
| PART I – Company Law and Limited Liability Partnership Law | ||
| Module 1 | Module 2 | Module 3 |
|
Chapter 1: Preliminary Chapter 2: Incorporation of Company and Matters Incidental Thereto Chapter 3: Prospectus and Allotment of Securities Chapter 4: Share Capital and Debentures Chapter 5: Acceptance of Deposits by Companies Chapter 6: Registration of Charges |
Chapter 7: Management & Administration Chapter 8: Declaration and Payment of Dividend Chapter 9: Accounts of Companies Chapter 10: Audit and Auditors Chapter 11: Companies Incorporated Outside India |
Chapter 12: The Limited Liability Partnership Act, 2008 |
| PART II – Other Laws | ||
| Chapter 1: The General Clauses Act, 1897 | Chapter 2: Interpretation of Statutes | Chapter 3: The Foreign Exchange Management Act, 1999 |
Paper 3: Taxation
Paper 3 of the CA Intermediate syllabus is completely on Taxation. This section is on the understanding of taxes and is divided into two modules. See the table below for the detailed syllabus of CA Intermediate Paper 3: Taxation.
| CA Intermediate Study Material Jan 2027 for Taxation | |
| Section A: Income Tax Law | |
| Module 1 | Module 2 |
| SECTION I Overview, Scenario, Crossword Puzzle Chapter 1: Basic Concepts Chapter 2: Residence and Scope of Total Income |
SECTION III Overview, Scenario, Crossword Puzzle Chapter 4: Income of Other Persons Included in Assessee’s Total Income Chapter 5: Aggregation of Income, Set-Off, and Carry Forward of Losses Chapter 6: Deductions from Gross Total Income |
| SECTION II Overview, Scenario, Crossword Puzzle Chapter 3: Heads of Income Unit 1: Salaries Unit 2: Income from House Property Unit 3: Profits and Gains of Business or Profession Unit 4: Capital Gains Unit 5: Income from Other Sources |
SECTION IV Overview, Scenario, Crossword Puzzle Chapter 7: Advance Tax, Tax Deduction at Source, and Tax Collection at Source Chapter 8: Provisions for Filing Return of Income and Self-Assessment |
| – | 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 2: Supply under GST Chapter 3: Charge of GST Chapter 4: Place of Supply Chapter 5: Exemptions from GST Chapter 6: Time of Supply Chapter 7: Value of Supply |
Chapter 8: Input Tax Credit Chapter 9: GST Registration Chapter 10: Tax Invoice; Credit and Debit Notes Chapter 11: Accounts and Records Chapter 12: E-Way Bill Chapter 13: Payment of Tax Chapter 14: Tax Deduction at Source and Collection of Tax at Source Chapter 15: Returns |
Paper 4: Cost and Management Account
The syllabus of the CA Intermediate Course—Paper 4: Cost and Management Accounting as follows under New Scheme of Education and Training has been given. It is distributed into two modules and covers vital topics that all candidates must go through for their preparation in the CA Intermediate Exam 2027.
| CA Intermediate Study Material Jan 2027 for Cost and Management Accounting | |
| Module 1 | Module 2 |
| Chapter 1: Introduction to Cost and Management Accounting Chapter 2: Material Cost Chapter 3: Employee Cost and Direct Expenses Chapter 4: Overheads—Absorption Costing Method Chapter 5: Activity-Based Costing Chapter 6: Cost Sheet Chapter 7: Cost Accounting Systems |
Chapter 8: Unit & Batch Costing Chapter 9: Job Costing Chapter 10: Process & Operation Costing Chapter 11: Joint Products and By-Products Chapter 12: Service Costing Chapter 13: Standard Costing Chapter 14: Marginal Costing Chapter 15: Budgets and Budgetary Control |
Paper 5: Auditing and Ethics
Here is the table that shows the syllabus for the CA Intermediate Course – Paper 5: Auditing & Ethics as per the New Scheme of Education and Training. This syllabus has been split into two modules focusing on key topics for which the candidate needs to prepare for the CA Intermediate Exam Jan 2027.
| CA Intermediate Syllabus 2027 for Auditing & Ethics | |
| Module 1 | Module 2 |
| Chapter 1: Nature, Objective and Scope of Audit Chapter 2: Audit Strategy, Audit Planning and Audit Programme Chapter 3: Risk Assessment and Internal Control Chapter 4: Audit Evidence Chapter 5: Audit of Items of Financial Statements |
Chapter 6: Audit Documentation Chapter 7: Completion and Review Chapter 8: Audit Report Chapter 9: Special Features of Audit of Different Type of Entities Chapter 10: Audit of Banks Chapter 11: Ethics and Terms of Audit Engagements |
Paper 6: Financial Management and Strategic Management
The syllabus for the CA Intermediate Course—Paper 6: Financial Management and Strategic Management—under the new scheme of education and training is illustrated in the following table. In total, two sections with two modules, respectively, outline all the most important topics that need to be covered while preparing for the CA Intermediate Exam Jan 2027.
| CA Intermediate Study Material for Financial Management and Strategic Management | |
| Section A – Financial Management | |
| Module 1 | Module 2 |
| Chapter 1: Scope and Objectives of Financial Management Chapter 2: Types of Financing Chapter 3: Financial Analysis and Planning – Ratio Analysis Chapter 4: Cost of Capital Chapter 5: Financing Decisions – Capital Structure Chapter 6: Financing Decisions – Leverages |
Chapter 7: Investment Decisions Chapter 8: Dividend Decision Chapter 9: Management of Working Capital
|
| Section B Strategic Management | |
| Chapter 1: Introduction to Strategic Management Chapter 2: Strategic Analysis: External Environment Chapter 3: Strategic Analysis: Internal Environment |
Chapter 4: Strategic Choices Chapter 5: Strategy Implementation and Evaluation |
Benefits of CA Intermediate Study Material in Preparation
The CA Intermediate study material plays a vital role in helping students prepare for the exams. Here are some benefits of using the study material for preparation:
- Overall Coverage: The study material covers the entire syllabus, ensuring that students are well-versed in all topics and concepts.
- Structured Learning: The material is organized in a logical and structured manner, making it easier for students to follow and understand the content.
- In-Depth Analysis: The study material provides in-depth analysis and explanations of complex concepts, helping students to grasp them easily.
- Practice Opportunities: The material includes practice questions, exercises, and case studies, allowing students to apply their knowledge and develop problem-solving skills.
- Time Management: By using the study material, students can manage their time more effectively, as they can focus on the most important topics and concepts.
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FAQs
What study material should be used for CA Intermediate Jan 2027?
Students should prepare from the ICAI study material applicable specifically to the January 2027 examination. The applicable material covers all six Intermediate papers and should be supplemented with the relevant RTPs, amendments, and other updates issued for the attempt.
Which subjects are covered in the CA Intermediate study material for Jan 2027?
The material covers Advanced Accounting, Corporate and Other Laws, Taxation, Cost and Management Accounting, Auditing and Ethics, and Financial Management and Strategic Management.
Is the Taxation study material different for the January 2027 examination?
Students should use the Taxation material specifically marked as applicable to January 2027. ICAI identifies both Income-tax Law and GST material as relevant for the May 2026, September 2026, and January 2027 examinations.
Does ICAI provide CA Intermediate study material online?
Yes. ICAI's Board of Studies Knowledge Portal provides study material along with revision test papers, mock test papers, suggested answers, previous examination papers, and other academic resources.
Should students study only from ICAI books for Jan 2027?
ICAI material should form the foundation of preparation because it represents the syllabus prescribed for the examination. Students can use additional books, classes, notes, or test series for practice and revision while keeping the applicable ICAI material as a key reference.
What is the importance of RTPs for CA Intermediate Jan 2027?
Revision Test Papers can help students practise questions after completing their concepts. They also provide an opportunity to check how well they can apply the material while preparing for the examination.
Should students use old CA Intermediate study material for Jan 2027?
Older material should not be followed blindly. Students should compare it with the material applicable to January 2027 and incorporate any updated syllabus content, amendments, supplements, or other changes issued by ICAI.
When should students start using the CA Intermediate study material?
Students can begin with the applicable ICAI material as soon as they start preparing for the attempt. A practical approach is to complete the chapters systematically, make short revision notes, practise questions, and then use RTPs and mock tests to assess preparation.
Has ICAI released preparation support for students appearing in January 2027?
Yes. ICAI has announced Live Virtual Revisionary Classes for CA Intermediate students appearing in the January 2027 examinations, showing that attempt-specific academic support is available through the Board of Studies.
Where can students download the CA Intermediate study material for Jan 2027?
Students can access the applicable material through ICAI's Board of Studies Knowledge Portal. The portal brings together course-wise study material, syllabus, revision resources, mock tests, lectures, announcements, and other preparation content.
