CA Intermediate Subjects Jan 2027, List Paper-wise Breakdown

Explore the CA Intermediate Subjects for the Jan 2027 attempt. Get a clear overview, exam structure, amendments, and ICAI guidelines to boost your preparation.

The Institute of Chartered Accountants of India (ICAI) has announced the revised CA Intermediate subject examinations for Jan 2027. Aspiring chartered accountants can now access and download the updated syllabus PDF from the Board of Studies (BoS) portal on the official ICAI website or through this article, ensuring they stay informed and prepared for the upcoming exams.

The CA Intermediate syllabus includes six subjects, strategically divided into two categories: Group 1 and Group 2. To be very good in the intermediate exams, students are advised to accurately review an overall syllabus for each subject, identifying key topics that require attention. Additionally, the syllabus layout the marking scheme for each topic, enabling students to focus their efforts and optimize their exam preparation.

In a significant development, the Institute of Chartered Accountants of India has introduced a modified CA syllabus, effective in 2027. As part of the CA New Scheme 2026, the ICAI has streamlined the CA Intermediate curriculum, consolidating the subjects from eight to six. To stay updated on the changes and implications, access the detailed CA New Scheme 2026 information here.

ICAI CA Intermediate Subjects & Syllabus 2027

Paper 1: Advance Accounting Subjects (Marks 100)

The CA Inter Advanced Accounts subjects for Jan 2027 are completely structured into 3 distinct modules, requiring students to examine each one thoroughly. Notably, the Institute of Chartered Accountants of India has introduced significant updates to the Advanced Accounting syllabus for 2027, incorporating 15 new chapters. To introduce yourself to the revised CA Intermediate syllabus 2027 for Paper 1: Advanced Accounting, refer to the detailed table below.

Syllabus Modules Chapters
Module-1 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 and Disclosure-Based Accounting Standards
  • Unit 1: Accounting Standard 1 Disclosure of Accounting Policies
  • Unit 2: Accounting Standard 3 Cash Flow Statement
  • Unit 3: Accounting Standard 17 Segment Reporting
  • Unit 4: Accounting Standard 18 Related Party Disclosures
  • Unit 5: Accounting Standard 20 Earnings Per Share
  • Unit 6: Accounting Standard 24 Discontinuing Operations
  • Unit 7: Accounting Standard 25 Interim Financial Reporting
Module-2 Chapter 5: Assets-Based Accounting Standards
  • Unit 1: Accounting Standard 2 Valuation of Inventory
  • Unit 2: Accounting Standard 10 Property, Plant and Equipment
  • Unit 3: Accounting Standard 13 Accounting for Investments
  • Unit 4: Accounting Standard 16 Borrowing Costs
  • Unit 5: Accounting Standard 19 Leases
  • Unit 6: Accounting Standard 26 Intangible Assets
  • Unit 7: Accounting Standard 28 Impairment of Assets
  Chapter 6: Liabilities-Based Accounting Standards
  • Unit 1: Accounting Standard 15 Employee Benefits
  • Unit 2: AS 29 (Revised) Provisions, Contingent Liabilities and Contingent Assets
  Chapter 7: Accounting Standards Based on Items Impacting Financial Statement
  • Unit 1: Accounting Standard 4: Contingencies and Events Perpetuating after the Balance Sheet Date
  • Unit 2: Accounting Standard 5: Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
  • Unit 3: Accounting Standard 11 The Effects of Changes in Foreign Exchange Rates
  • Unit 4: Accounting Standard 22 Accounting for Taxes on Income
  Chapter 8: Revenue-Based Accounting Standards
  • Unit 1: Accounting Standard 7 Construction Contracts
  • Unit 2: Accounting Standard 9 Revenue Recognition
  Chapter 9: Other Accounting Standards
  • Unit 1: Accounting Standard 12 Accounting for Government Grants
  • Unit 2: Accounting Standard 14 Accounting for Amalgamations
  Chapter 10: Accounting Standards for Consolidated Financial Statement
  • Unit 1: Accounting Standard 21 Consolidated Financial Statements
  • Unit 2: Accounting Standard 23 Accounting for Investments in Associates in Consolidated Financial Statement
  • Unit 3: Accounting Standard 27 Financial Reporting of Interests in Joint Ventures
Module-3 Chapter 11: Financial Statements of Companies
  • Unit 1: Preparation of Financial Statements
  • Unit 2: Cash Flow Statement
  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

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Paper 2: Corporate and Other Law 

Aspiring chartered accountants preparing for the intermediate examination are advised to accurately review each topic within the CA Inter Law syllabus. This ensures a thorough understanding of the subject matter to be excellent in the exam. 

Part 1: Company Law (Objective)

Through this module, students will gain a profound understanding of the key provisions and principles of company law. Furthermore, they will develop the skills to tackle application-oriented problems, enabling them to apply theoretical knowledge to real-world scenarios and make informed decisions.

Part 2: Other Law 

The primary objective of this module is to equip students with a complete understanding of the provisions and applications of selected legislation. Through in-depth analysis, students will learn to address complex, application-oriented issues and develop the skills to interpret statutes effectively, grasping the underlying rules and principles that govern their implementation.

Syllabus Modules Chapters
Module-1 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
Module-2 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
Module-3 Chapter 12: The Limited Liability Partnership Act, 2008
Module-3 (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

CA Inter Taxation is a dynamic subject requiring regular revisions to stay side by side with updates and amendments. The CA Inter Taxation syllabus is strategically divided into two distinct components: income tax law and indirect taxes. To facilitate focused preparation for the 2027 exams, the table below provides a detailed breakdown of the taxation syllabus, outlining the key topics and study materials required for comprehensive understanding and success.

Section A: Income Tax Law (50 Marks)

Syllabus Modules Chapters
Module-1 Section I
Chapter 1: Basic Concepts
Chapter 2: Residence and Scope of Total Income
  Section II
Chapter 3: Heads of Income
Module-2 Section III
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 IV
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
Chapter 9: Income Tax Liability—Computation and Optimisation

Section B: Goods and Services Tax (50 Marks)

Syllabus Modules Chapters
Module-1 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
Module-2 Chapter 8: Input Tax Credit
  Chapter 9: 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 Accounting (100 Marks)

The detailed CA Intermediate syllabus 2027 for Paper 4, Cost and Management Accounting, is outlined in the table below. It is essential for students to thoroughly grasp every topic within the CA Intermediate Costing syllabus, as it presents numerous scoring opportunities and is a crucial component of the overall curriculum.

Syllabus Modules Chapters
Module-1 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
Module-2 Chapter 8: Unit and Batch Costing
  Chapter 9: Job Costing
  Chapter 10: Process and 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 Assurance 

The overall CA Intermediate Syllabus 2027 for Auditing and Assurance is provided below. 

The primary objective of this syllabus is to equip students with a deep understanding of auditing concepts, principles, and procedures, as well as the skills and techniques required to execute audits effectively. Furthermore, students will develop the ability to apply their knowledge in real-world audit and attestation engagements, enabling them to provide expert assurance services.

Syllabus Modules Chapters
Module-1 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
Module-2 Chapter 6: Audit Documentation
  Chapter 7: Completion and Review
  Chapter 8: Audit Report
  Chapter 9: Special Features of Audit of Different Types of Entities
  Chapter 10: Audit of Banks
  Chapter 11: Ethics and Terms of Audit Engagements

Paper 6: Financial Management and Strategic Management 

The CA Intermediate subject, Financial Management and Economics for Finance is strategically divided into two sections: Finance Management and Strategic Financial Management. 

The table below provides a detailed breakdown of the subjects for both sections. As students explore Paper 6, they will gain valuable insights into information systems and their profound impact on organizational processes and controls, fostering a deeper understanding of the intricate relationships between finance, management, and technology.

Section A: Financial Management

Syllabus Modules Chapters
Module-1 Chapter 1: Scope and Objectives of Financial Management
  Chapter 2: Types of Finance
  Chapter 3: Financial Analysis and Planning—Rational Analysis
  Chapter 4: Cost of Capital
  Chapter 5: Financing Decisions—Capital Structure
  Chapter 6: Financing Decisions: Leverages
Module-2 Chapter 7: Investment Decisions
  Chapter 8: Dividend Decision
  Chapter 9: Management of Working Capital

Section B: Strategic Management

Syllabus Modules Chapters
Module-1 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

CA Intermediate Exam Pattern for 2027

The CA Intermediate Exam Pattern for 2027 exams is outlined by the Institute of Chartered Accountants of India (ICAI). Here's a breakdown of what you can expect.

Particulars Details
Conducting Body ICAI
Exam mode Pen and paper-based
Types of question Objective and subjective
Medium of exam English and Hindi
Total no. of papers 6 papers
No. of marks 600 marks (100 per paper)
Negative marking No negative marking

How Important CA Intermediate Subjects and Tips for Preparation for the CA Inter Exam

The CA Intermediate exam is an important level in the chartered accounting journey, demanding strong preparation and strategic planning. With 6 subjects to tackle, it's essential to understand the importance of each paper and develop effective study tips to conquer the exam.

Why CA Intermediate Subjects Matter

  • Building Foundations: CA Intermediate subjects lay the groundwork for advanced learning in the CA Final course. A strong grasp of these fundamentals is vital for future success.
  • Developing Core Competencies: Each subject focuses on specific skills, such as financial analysis, auditing, and taxation. Mastering these competencies is essential for becoming a well-rounded chartered accountant.
  • Enhancing Career Prospects: A strong performance in the CA Intermediate exam can open doors to attractive job opportunities and higher salary packages.

Tips for Preparation

  • Create a Study Plan: Develop a structured study schedule, allocating time for each subject and topic. Set realistic goals and track progress.
  • Focus on Key Concepts: identify critical areas in each subject and concentrate on mastering those concepts. Use diagrams, flowcharts, and mind maps to reinforce learning.
  • Practice, practice, practice: Regular practice helps reinforce concepts and builds problem-solving skills. Use mock tests, practice papers, and online resources to simulate the exam experience.
  • Stay Updated with Exam Patterns and Syllabus Changes: Regularly check the ICAI website for updates on exam patterns, syllabus changes, and study materials.
  • Manage Time Effectively: Develop time-management skills to balance study sessions, revision, and relaxation. Avoid last-minute cramming and focus on consistent effort.

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FAQs

How many subjects are there in CA Intermediate Jan 2027?

CA Intermediate has six papers, divided equally between Group 1 and Group 2. Students can prepare for one group or plan their studies for both groups together.

 

What are the CA Intermediate Group 1 subjects?

Group 1 consists of Advanced Accounting, Corporate and Other Laws, and Taxation. Taxation includes sections covering Income-tax Law and Goods and Services Tax.

Which subjects are included in CA Intermediate Group 2?

Group 2 contains Cost and Management Accounting, Auditing and Ethics, and Financial Management and Strategic Management. The last paper includes both Financial Management and Strategic Management sections.

Is Taxation one paper or two separate papers in CA Intermediate?

Taxation is one paper, but it has two sections: Income-tax Law and Goods and Services Tax. Students should prepare both sections as part of Paper 3.

What does the CA Intermediate Paper 6 cover?

Paper 6 is Financial Management and Strategic Management. It combines numerical and conceptual areas, so students should give adequate preparation time to both sections.

Is Corporate and Other Laws included in the CA Intermediate syllabus for Jan 2027?

Yes. Corporate and Other Laws is Paper 2 of Group 1 for the applicable January 2027 syllabus. Students should use the study material relevant to their examination attempt because ICAI can specify different applicable material for different exam cycles.

Which CA Intermediate subjects require regular numerical practice?

Students generally need consistent problem-solving practice for subjects such as Advanced Accounting, Taxation, Cost and Management Accounting, and Financial Management. Regular practice can help improve calculation speed and familiarity with different question formats.

Which CA Intermediate subjects require more focus on theory and concepts?

Corporate and Other Laws, Auditing and Ethics, and Strategic Management contain substantial conceptual and theoretical content. Students can combine reading, revision, and answer-writing practice while preparing these areas.

Does the CA Intermediate syllabus remain exactly the same for every attempt?

Not necessarily. ICAI specifies the study material and amendments applicable to particular examinations. For example, ICAI lists Taxation material specifically applicable to the January 2027 examination, so students should always use the material prescribed for their attempt.

 

Where can students check the official CA Intermediate subjects for Jan 2027?

Students can check the ICAI website and the study material issued for the relevant examination. This is particularly important for identifying applicable amendments, syllabus updates, and the material prescribed for January 2027.

How is the taxation paper structured in CA Intermediate?

The taxation paper is divided into two parts:

  • Income Tax Law (60 marks): Covers various heads of income, deductions, and filing returns.
  • Indirect Tax (40 marks): focuses on GST basics, rates, and exemptions.

How can I manage both theory and practical papers effectively?

Allocate specific time slots for theory and practical papers daily. Use mnemonics and concise notes for theory and solve practical questions repeatedly.