CA Intermediate Study Material Sept 2025, Download Link

Get updated CA Intermediate study material Sept 2025. Download ICAI PDFs for all subjects and prepare with the best resources to crack the exam. Explore now.

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 Sept 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 Sept 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 Sept 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

When to register for CA Inter September 2025?

The registration time limit for the CA Intermediate September 2025 Exam is February 1, 2025. Candidates need to register at least eight months before the examination. The registration process can be completed on the official website of ICAI.

Is 2.5 months enough for CA Inter?

Yes, with a concentrated and disciplined approach, 2.5 months can be sufficient to pass the CA Inter Exam, especially if you have already completed courses and are mainly focused on revision. However, success depends a lot on your ability to give preference, dedicate adequate study time, and use effective study strategies.

What is the last date for CA form 2025?

The last date for submission of the CA May 2025 examination form without a late fee is on March 14, 2025. The time limit for depositing with a late fee is March 17, 2025.

What is the fees for CA Inter exam 2025?

The CA Intermediate exam fee is ₹ 1500 for the single group and ₹ 2700 for both groups. Foreign students paid US$ 325 for a single group and US$500 for both groups. The registration fee for the January 2025 CA Intermediate Course is for one group and ₹ 18,000 for both groups.

Which group is easy in CA Inter?

Generally, CA Inter Group 2 is considered easier than Group 1. Group 2 consists of subjects such as financial management and strategic management, which some students find more acceptable than practical subjects in group 1, such as accounting, cost and taxation.

Which is the toughest subject of CA inter?

In the CA Inter program, auditing is usually considered the most challenging subject. Its complexity and external guidance requirement often create a difficult subject for students to master through self-study alone.

Can I self study for CA inter?

Yes, it is possible to clear the CA intermediate examination through self-study, but it requires strong discipline, dedication, and a strategic approach. While coaching can provide structured guidance, self-study offers cost savings and flexibility.

How many attempts for CA?

For the foundation level of the CA course, there is a limit of six attempts. However, for intermediate (IPCC) and final levels, unlimited efforts are allowed. This means that you can continue trying at these levels as often as you need, but you may need to renew your registration after a few years.

What is the fee for CA Final exam May 2025?

The CA final examination form for May 2025 is 1,800 for a single group and 3,300 for both groups appearing in Indian centers. For foreign centers, the fee is USD 325 for a group and USD 550 for both groups.

Is there any change in CA Foundation syllabus May 2025?

 

Yes, the CA Foundation Syllabus has been changed for the May 2025 examinations, mainly focusing on examination patterns and materials. While no new themes have been added, the material within existing subjects is revised and reorganized, and the examination pattern is updated to include more multiple-choice questions (MCQs) and a revised marking scheme.