CA Intermediate Study Material Jan 2026, Updates ICAI Resources

Get the complete ICAI modules and updated resources for the Jan 2026 session. Check the chapter-wise, new ICAI modules for better understanding and scoring.

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 Jan 2026 

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 Jan 2026
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 subject study material for CA Intermediate New Study Material 2025 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 2026. There are 15 chapters in total in the paper. 

CA Intermediate Study Material Jan 2026 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 2026 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 2026 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 2026.

CA Intermediate Study Material Jan 2026 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 2026.

CA Intermediate Syllabus Jan 2026 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 2026.

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.

Why Choose CA Exam Test Series for CA Preparation 

When it comes to preparing for the hard CA exams, choosing the right test series can make all the difference. caexams.in has emerged as a trusted and result-oriented platform for CA Foundation, Intermediate, and Final aspirants. Here's why it should be your first choice:

  • Trusted by Thousands of CA Aspirants: CA Exams has built a strong reputation among CA students for its consistent quality and excellent student feedback.
  • ICAI Pattern-Based Question Papers: All tests are strictly based on the latest ICAI exam pattern and syllabus, ensuring real exam-like practice.
  • Timely Evaluation with Expert Feedback: Get your answers evaluated within 48–72 hours along with detailed feedback, a marking scheme, and improvement tips.
  • Personalized Mentorship & Study Planner: Get personalized mentorship, performance tracking, and a daily study plan customized to your syllabus completion pace.

FAQs

What does the CA Intermediate Study Material for Jan 2026 include?

The CA Intermediate Study Material for January 2026 includes detailed chapter explanations, practice questions, concept summaries, illustrations, and updated provisions aligned with the latest syllabus. It covers both Groups I and II in a structured way, helping students learn concepts thoroughly and strengthen their conceptual clarity for the upcoming exam session.

Is the Jan 2026 study material updated according to the revised ICAI syllabus?

Yes, the CA Intermediate Study Material for Jan 2026 follows the revised ICAI syllabus, ensuring that all subjects reflect the newest amendments, changes in laws, and updated exam patterns. Students can depend on it for the most accurate content while preparing for the January 2026 examination attempt.

Where can I download the official CA Intermediate Study Material for Jan 2026?

Students can download the official CA Intermediate Jan 2026 Study Material from ICAI’s online learning platform, where each subject is available in chapter-wise PDF format. These materials are free, updated regularly, and easily accessible to all registered students through the ICAI learning portal.

Is the ICAI study material enough for clearing the CA Intermediate Jan 2026?

The ICAI study material is fully exam-oriented, covering concepts deeply and offering numerous practice questions. While it is sufficient for conceptual clarity, students often enhance their preparation with revision test papers, mock exams, and past-year questions to strengthen exam confidence, speed, and application-based understanding.

Does ICAI release separate study material for each attempt, like Jan 2026?

ICAI does not create separate material for each attempt but updates content as required. The Jan 2026 attempt uses the latest available version, which includes all syllabus amendments. Students should ensure they download the most updated material before starting their preparation to avoid outdated provisions.

Are there any changes in the CA Intermediate subjects for Jan 2026?

ICAI has not introduced new subjects for Jan 2026, but amendments may exist within the same subjects. Students should verify the latest syllabus, as tax laws and auditing standards often undergo updates. Always cross-check the version of the study material before beginning revision or writing mock tests.

How should I use the study material effectively for the Jan 2026 CA Intermediate exams?

To use the study material effectively, start by reading each chapter thoroughly, solving the illustrations, and marking tricky concepts. Follow it up with practice manuals, RTPs, and mock tests. Regular revision and written practice will help convert theoretical understanding into exam-ready application for the January 2026 attempt.

Are practice questions included in the Jan 2026 CA Intermediate Study Material?

Yes, ICAI provides extensive practice questions, including illustrations, case-based problems, subjective questions, and objective-type questions. These help students strengthen their conceptual depth and enhance problem-solving ability. Practicing these questions consistently is essential for performing well in the January 2026 examination session.

Does ICAI provide new study material for the New Scheme for Jan 2026?

ICAI has aligned the study material with the New Scheme, and the Jan 2026 study material reflects these changes. Students preparing under the New Scheme will find updated concepts, revised structures, and modified content to match the new format designed by ICAI for upcoming attempts.

What are the most important study resources apart from the ICAI material for Jan 2026?

Apart from ICAI material, students benefit greatly from mock test papers, past-year questions, supplementary notes, and class handbooks. These help reinforce difficult areas and strengthen practical application. Still, the ICAI material remains the most authentic and exam-oriented resource for the January 2026 attempt.