What is the difficulty level of ICAI CA Intermediate exams?

The difficulty level of CA Intermediate exams is high. It is considered to be one of the toughest exams to crack due to the vast syllabus and multiple subjects. The pass percentage of CA Intermediate exam is low and candidates have to make multiple attempts to clear it. CA is a course, one can complete without coaching and guidance. Even though study material, test practices and other support is provided by the ICAI, it is not really possible to study by self. The topics and chapters are vast. They require guidance and practice as well as discipline and productive study hours.

What is the eligibility criteria for pursuing CA course?

The minimum eligibility criteria for pursuing CA course is class 12 pass or equivalent from a recognised institute or university. Candidates who have completed graduation can directly take admission at CA Intermediate level. Check below: CA Foundation Eligibility Criteria Candidates who have passed Class 12 or equivalent examination from a recognised board are eligible. Candidates who have: Registered with Board of Studies on or before 30 June of the examination year Changed to CA Foundation Course with Board of Studies of ICAI on or before September 7 of the examination year. CA Intermediate Eligibility Criteria Candidates who have passed CA Foundation examination or equivalent examination are eligible Candidates who have registered for previous CA Intermediate exam as per syllabus under paragraph 2 or 2A of Schedule B or Professional Education (Course-II), Professional Competence Course and converted into Intermediate (IPC) Course/ Accounting Technician Course (ATC) are eligible Candidates who have completed graduation or post-graduation in any stream from a recognised institute of India are also eligible CA Final Eligibility Criteria Candidates who have passed the CA Intermediate examination or Professional Education Examination – II/PCC/IPCC, are eligible to apply for the CA Final exam They must also have completed 3 years or 3½ years or must be due to complete, as the case may be, of article training as on the date of filling the form For PE-II stream student and PE-II stream students converted to IPCC – Also, they must be serving the last twelve months of articled training including excess leave, if any, and due to complete 3 years on or before October 31 of the examination year. For PCC stream students - The candidate must be serving the last six months of articled training including excess leave if any, and due to complete 3½ years on or before 30th April of the examination year For Intermediate IPCC students – The candidate must be serving the last six months of training including excess leave if any, and due to complete 3 years on or before April 30 of the examination year. For students converted from PE-II to PCC as well as for students converted from PE-II to PCC and then to IPCC - The candidate must be serving the last twelve months of training including excess leave if any, and due to complete 3½ years articles on or before October 31 of the examination year. Candidates who have taken termination are advised to re-register for the balance period of training

Is there provision of rechecking or reevaluation in CA course exams?

Yes, the candidates can apply for scorecard verification after the result announcement. The facility is available for all three course levels. The window for rechecking of a particular CA course opens a day after announcement of the result. Candidates can apply for scorecard verification within a month of result announcement along with a demand draft of INR 200 in favour of the Secretary, The Institute of Chartered Accountants of India, payable at New Delhi. The fee is non-refundable and the result of rechecking will be final. Students can’t apply for rechecking more than once.

What are the topics covered in Income Tax Law of Taxation paper of CA Intermediate?

The following topic are covered in the Income Tax Law of Taxation paper of CA Inter: Salaries Income from House Property Profits and Gains of Business or Profession Capital Gains Income from Other Sources Income of Other Persons included in Assessee's Total Income Aggregation of Income, Set-Off and Carry Forward of Losses Deductions from Gross Total Income Advance Tax, Tax Deduction at Source and Tax Collection at Source Provisions for filing Return of Income and Self Assessment Income Tax Liability – Computation and Optimisation

What are the topics covered in Goods and Services Tax chapter of CA Intermediate?

Topics covered in Goods and Services Tax chapter of CA Intermediate are: GST in India – An Introduction Supply under GST Charge of GST Place of Supply Exemptions from GST Time of Supply Value of Supply Input Tax Credit Registration Tax Invoice; Credit and Debit Notes Accounts and Record E-Way Bill Payment of Tax Tax Deduction at Source and Collection of Tax at Source Returns

What is the passing mark in CA courses?

Candidates need to score 40 per cent in each paper of every group/course level and 50 per cent in aggregate in all the papers of a group/course level. This minimum mark criterion is applicable to all three courses - CA Foundation, CA Intermediate and CA Final. Candidates cannot move to the next level of the Chartered Accountancy course until they clear the previous level. A very few percentage of candidates get a high score as the scores of All India toppers are usually below 75%. Candidates can take any number of attempts to clear a course level. The process includes practical training as well.

Can I directly start the CA course from Intermediate level?

Yes, those who wish to pursue the CA course after graduation can directly register for the Intermediate level. They are not required to clear the CA Foundation exams. Given below is the CA Intermediate eligibility criteria: Candidates have passed Foundation examination or equivalent examination Candidates who have registered for previous Intermediate exam as per syllabus under paragraph 2 or 2A of Schedule B or Professional Education (Course-II) Professional Competence Course and converted into Intermediate (IPC) Course/ Accounting Technician Course (ATC) Candidates who have completed graduation or post-graduation in any stream from a recognised institute of India

What the main units in chapter Presentation & Disclosures Based Accounting Standards of CA Intermediate?

The main units in chapter Presentation & Disclosures Based Accounting Standards of CA Intermediate are: · 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

What the main units in chapter Assets Based Accounting Standards of CA Intermediate?

The following chapters are included in Assets Based Accounting Standards chapter of CA Intermediate course: · 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 Cost · Unit 5: Accounting Standard 19 Leases · Unit 6: Accounting Standard 26 Intangible Assets · Unit 7: Accounting Standard 28 Impairment of Assets

CA Intermediate Syllabus 2025: Download Latest Syllabus PDF

23 Students Q&A

Registration - 1 Mar '25 - 14 Mar '25

Updated on Jan 28, 2025 16:57 IST

By Vipra Shrivastava, Senior Manager - Content

CA Intermediate syllabus is prescribed by the ICAI. In this CA course level, candidates have to study topics pertaining to accounting, business laws, auditing and assurance, cost accounting, taxation and financial management. The difficulty level of CA Intermediate exam syllabus is high and candidates cannot clear the course level in a single attempt. They have to appear for the CA Intermediate exam, a few times to be able to move to the CA Final course level.

Preparation for CA Intermediate exam requires rigorous studies and practice sessions. Students are expected to cover each unit of the CA Inter syllabus as the question paper sees a considerable number of questions from every chapter.

The CA Inter exam is conducted thrice in a year and candidates have to register according to their eligibility for the course/exam session. Check below detailed CA Intermediate syllabus 2025.

Also Read: Difference between CA PCC-IPCC and CA Intermediate

Q: How can I prepare for CA Intermediate?

CA Intermediate is tougher than CA Foundation, so the preparation strategy can be same but has to be more focused. Here’s how you can plan and prepare for CA Intermediate.

Step 1: Know the details of CA Intermediate syllabus and exam pattern

Check the syllabus and paper-wise topics included in the course level.
Understand the weightage of each subject and marking scheme

Step 2: Make a time table for CA Intermediate preparation

Divide the time paper-wise.
Allocate time for each subject of and stick to the schedule.
Join a coaching institute for guidance and mentorship.

Step 3: Get study material including, books and practice sample papers

Use the recommended textbooks and study materials.
Practice with sample papers and revision tests to gain control over topics and concepts.

Step 4: Analyse your preparation, take mock tests and revise

Analyze your progress and identify your strengths and weaknesses.
Take mock tests to improve your accuracy in problem solving.
Revise the subjects, examples and formulae regularly.

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Q: What is the syllabus of ICAI CA Intermediate course?

After clearing the CA Foundation course, candidates move to the next level which is CA Intermediate. The syllabus of ICAI CA Intermediate course includes the following:

Accounting
Business Laws
Ethics and Communication
Cost Accounting and Financial Management
Taxation
Advanced Accounting
Auditing and Assurance
Information Technology and Strategic Management
Financial Management and Economics for Finance.

These subjects are difficult to crack and need a good amount of dedication and coaching. Candidates need to score a minimum of 40 per cent in each paper to clear the course level.

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Q: Who prescribes CA syllabus?

The Institute of Chartered Accountants of India, the agency that conducts and regulates CA profession in the country, prescribes the CA syllabus for all three levels- Foundation, Intermediate and Final as well as other courses/certifications. They are the sole authority in India for deciding the syllabus, pattern, course structure, pedagogy, exam, eligibility, fees and CA certification. When candidates complete the CA Foundation, Intermediate and Final courses, then the ICAI offers certification to them for professional practice. Only ICAI certification is considered valid in India for practice of Chartered Accountancy as a profession.

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Q: In how many attempts one can clear CA Intermediate?

CA Intermediate is a high difficulty level exam and pass percentage is quite low (25 to 30%). Most of the students usually take 2-3 attempts to clear CA Inter exams. To be able to clear the course level one needs to study hard and in a focused manner. However, there is no limit to number of attempts. One can appear for the CA Inter exams until they clear it.

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CA Intermediate Syllabus 2025

The CA Intermediate syllabus was changed in 2023 and was implemented for CA Inter May 2024 exam. In the changed CA Inter course syllabus, MCQ have been added to the exam pattern. The CA Intermediate course has 2 groups and 6 papers pertaining to accounting, auditing, business law, taxation, etc. Check the table below for CA Intermediate syllabus 2025:

Syllabus for CA Intermediate Course
Group I	Group II
Paper - 1: Advanced Accounting	Paper - 4: Cost and Management Accounting
Paper - 2 : Corporate and Other Laws	Paper - 5: Auditing and Ethics
Paper - 3: Taxation Section A: Income Tax Law Section B: Goods & Services Tax	Paper – 6: Financial Management & Ethics Management Section A: Financial Management Section B: Ethics Management

CA Intermediate Syllabus Group I

CA Intermediate Syllabus – Paper 1

Check below table for chapter wise topics that are included in CA Intermediate Syllabus – Paper 1 : Advanced Accounting - New Scheme of Education and Training (Applicable for September 2024, January 2025 and May 2025 exams). It has 15 chapters in total.

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 & Disclosures Based Accounting Standards
Chapter 5	Assets Based Accounting Standards
Chapter 6	Liabilities Based Accounting Standards
Chapter 7	Accounting Standards Based on Items Impacting Financial Statement
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

CA Intermediate Syllabus –Paper 2

Check below table for details of CA Inter Syllabus Paper 2 - Corporate and Other Laws - New Scheme of Education and Training. It has three modules.

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

CA Intermediate Syllabus – Paper 3

The Paper 3 of CA Intermediate is all about Taxation. Check below CA Intermediate Syllabus Paper 3. This section is all about taxes and has two modules.

CA Intermediate Course - Paper-3 –Taxation - New Scheme of Education and Training
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 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 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 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, Scenario Chapter 9: Income Tax Liability – Computation and Optimisation Intermediate Course - Paper-3: Taxation - New Scheme of Education and Training
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 GS Chapter 6: Time of Supply Chapter 7: Value of Supply	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

CA Intermediate Syllabus Group II

CA Intermediate Syllabus - Paper 4

Given below is the table indicating syllabus for CA Intermediate Course - Paper-4: Cost and Management Accounting - New Scheme of Education and Training. It hastwo modules. Candidates have to prepare these topics for CA Intermediate exam 2025.

CA Intermediate Course - Paper-4: 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

CA Intermediate Syllabus - Paper 5

Check below the table indicating syllabus for CA Intermediate Course - Paper-5: Auditing & Ethics- New Scheme of Education and Training. It has two modules. Candidates have to prepare these topics for CA Intermediate exam 2025.

CA Intermediate Course - Paper-5: 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

CA Intermediate Syllabus - Paper 6

Check below the table indicating syllabus for CA Intermediate Course - Paper-6: Financial Management and Strategic Management - New Scheme of Education and Training. It has two sections and two modules. Candidates have to prepare these topics for CA Intermediate exam 2025.

CA Intermediate Course - Paper-6: 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

CA Intermediate Syllabus: Paper wise weightage

Every CA Inter paper of Group 1I and Group II carries 100 questions. As per the new scheme, 30 percent questions are in MCQ format and 70 percent questions are subjective in nature. Check below the sectional weightage:

CA Intermediate Papers	Marks for Subjective questions	Marks for Objective questions
Paper I Advance Accounting	70	30
Paper 2 Corporate Law	70	30
Paper 3 Cost and Management Accounting	70	30
Paper 4 Taxation	70	30
Paper 5 Audit and Code Ethics	70	30
Paper 6 Financial and Strategic Management	35	15

CA Intermediate Syllabus Group II (Old Scheme)

Earlier there used to be eight papers in CA Inter. Given below are the topics that were included in CA Inter Paper 7 and Paper 8 under old scheme.

CA Intermediate Course - Paper-7: Enterprise Information Systems & Strategic Management.

CA Intermediate Course - Paper-7 - Enterprise Information Systems & Strategic Management

Section A: Information Systems

Section B : Strategic Management

Chapter 1. Automated Business Processes

Chapter 2. Financial and Accounting Systems

Chapter 3. Information Systems and Its Components

Chapter 4. E-commerce, M-commerce and Emerging Technologies

Chapter 5. Core Banking Systems

Chapter 1. Introduction to Strategic Management

Chapter 2. Dynamics of Competitive Strategy

Chapter 3. Strategic Management Process