CA Intermediate Study Material I Paper-Wise Updates for 2025

Get the latest CA Intermediate study material, ICAI notes, practice manuals, paper-wise detail, and revision notes to excel in May/Nov exams and achieve academic success.

Each level of the CA examination presents a unique set of challenges. To stay ahead and achieve success, it's important to choose the right CA Intermediate study material and ensure you're working with the most up-to-date versions as you prepare for the 2025 CA exams. 

Upon registering for the CA Inter examinations, the Institute of Chartered Accountants of India (ICAI) provides comprehensive study material for all subjects. To excel, CA students should thoroughly study this material, identifying and focusing on key topics crucial for examination success. 

The CA Intermediate study material comprehensively covers the entire syllabus, providing a thorough foundation for the course. The Board of Studies (BOS) of ICAI supplements this material with additional resources, including practice manuals, PowerPoint presentations, podcasts, and CDs, to facilitate in-depth learning and effective exam preparation. 

CA Intermediate Subjects 2025 

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 2025
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

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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 subject study material for CA Intermediate New Study Material 2024 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 May 2025. There are 15 chapters in total in the paper.

CA Intermediate Study Material 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 & 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 2025 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 2025 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 2025.

CA Intermediate Study Material 2025 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 2025.

CA Intermediate Syllabus 2025 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 2025.

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
  • Unit I: Introduction to Working Capital Management
  • Unit II: Treasury and Cash Management
  • Unit III: Management of Inventory
  • Unit IV: Management of Receivables
  • Unit V: Management of Payables (Creditors)
  • Unit VI: Financing 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.

Conclusion 

The CA Intermediate study material is an overall and important resource for students preparing for the exams. It provides a thorough understanding of the syllabus, covers all essential topics, and offers ample practice opportunities. By leveraging this study material, students can develop a strong foundation, improve their knowledge and skills, and enhance their chances of success. 

Furthermore, the material's regular updates ensure that students stay abreast of the latest developments in the field. Overall, the CA Intermediate study material is a valuable tool that can help students achieve their academic and professional goals.

FAQs

Which study material is best for CA Intermediate?

The most effective study material for CA Inter is the official study material published by the Institute of Chartered Accountants of India (ICAI), renowned for its comprehensiveness and meticulous coverage of the entire syllabus.

Can I pass CA Inter in 3 months?

For first-time attempters with a tight 3-month timeline, it is suggested to focus on one group only. However, attempting both groups in this time period is very ambitious. A preparation period of at least 5-6 months should be taken up to clear both groups successfully.

Can I self-study for CA Inter?

Self-study can be a viable and successful approach to preparing for and passing the CA Intermediate exams, provided you have the discipline, dedication, and right study materials.

Which level is hardest in CA?

The CA Final exam is widely regarded as the most challenging and hard stage of the Chartered Accountancy (CA) program, demanding a high level of technical knowledge, analytical skills, and professional expertise.

Can I crack CA in 6 months?

With 6 months (180 days) at your disposal, allocate 15 days per subject, totaling 120 days (5 months). Begin by dedicating the initial 12 days to dividing each subject into four equal, manageable parts, setting a solid foundation for your study plan.

What is the minimum study period for CA Inter?

After registration for the Intermediate course, a mandatory study period of eight months is required, during which students are expected to thoroughly prepare and familiarize themselves with the course material.

Is there a negative marking in CA Inter?

No, there is no negative marking in CA Inter exams. The Institute of Chartered Accountants of India (ICAI) follows a marking scheme where only correct answers are awarded marks, and there is no penalty for incorrect answers.

How much salary do we get in CA articleship?

The salary for a CA Articleship in India varies between ₹0.3 Lakh to ₹8.2 Lakhs per year. The estimates are based on 106 latest salaries received from various CA Articleships across industries.