CA Intermediate Syllabus 2025: Download Latest Syllabus PDF

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.

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.

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.

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.

No, there is no change in the syllabus of any of the CA papers for sessions of 2024. The course training and examinations for 2024 are based on the previously available CA syllabus. The syllabus and sample questions papers can be downloaded from the ICAI CA website. It is also shared with students upon registration. To further familiarize candidates with the syllabus of CA Foundation, CA Intermediate and CA Final courses, the ICAI conducts mock test sessions which registered candidates can take as per the schedule.

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.

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

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

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.