CA Intermediate Subjects and Syllabus for 2025

Discover CA Intermediate Subjects, including Accounting, Taxation, Law, and more. Get insights on the syllabus, preparation tips, and key topics for success.

The Institute of Chartered Accountants of India (ICAI) has announced the revised CA Intermediate subject for the Jan 2025 examinations. 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 page, 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 2025. As part of the CA New Scheme 2025, 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 2025 information here.

ICAI CA Intermediate Subjects & Syllabus 2025

Paper 1: Advance Accounting Subjects (Marks 100)

The CA Inter Advanced Accounts subjects 2025 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 2025, incorporating 15 new chapters. To introduce yourself to the revised CA Intermediate syllabus 2025 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 2025 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 2025 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 2025 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 2025

The CA Intermediate Exam Pattern for 2025 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.

FAQs

What are the subjects covered in the CA Intermediate course?

The CA Intermediate course consists of two groups, each with four subjects. Group 1 includes Accounting, Corporate and Other Laws, Cost and Management Accounting, and Taxation. Group 2 covers Advanced Accounting, Auditing and Assurance, Enterprise Information Systems & Strategic Management, and Financial Management & Economics for Finance.

How should I approach the theoretical subjects in CA Intermediate?

Theoretical subjects like corporate law or auditing require consistent reading and conceptual clarity. Creating summaries and practicing writing answers can help in better retention and presentation during exams.

Are there any subjects in CA Intermediate that are fully practical?

Yes, subjects like accounting and financial management are primarily practical. They involve numerical problem-solving and require a clear understanding of concepts and regular practice.

How important is taxation in the CA Intermediate syllabus?

Taxation is highly significant as it covers both direct (income tax) and indirect taxes (GST). A strong foundation in this subject is essential, as it carries forward to the CA Final level and is crucial in practical work.

What are the passing criteria for each subject in CA Intermediate?

You must score a minimum of 40% in each subject and an aggregate of 50% across all subjects in a group to pass. Failing in one subject can impact the entire group’s result unless you score exceptionally well in others.

Can I attempt subjects from different groups together?

Yes, students have the flexibility to appear for both groups in a single attempt or choose to appear for one group at a time. Attempting both together can save time but requires thorough preparation.

How is strategic management different from other theoretical subjects?

Strategic management is more application-based and focuses on business strategies and decision-making frameworks. Unlike pure theory, it involves understanding business scenarios and crafting strategic solutions.

Is financial management heavily reliant on mathematics?

Financial management involves mathematical calculations, but they are straightforward and focused on concepts like ratio analysis, capital budgeting, and cost of capital. Basic proficiency in math is sufficient.

How are enterprise information systems and auditing connected?

EIS focuses on understanding IT systems and their impact on businesses, while auditing includes verifying records, which often requires familiarity with IT systems. A good grasp of EIS complements auditing practices.

What is the weightage of practical and theoretical questions in CA Intermediate exams?

The weightage varies by subject. For example, accounting and financial management are almost entirely practical, while subjects like law and auditing are predominantly theoretical. Taxation has a mix of both.

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.