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CA Inter New Syllabus 2024 - ICAI New Scheme Syllabus, Subjects and Detailed Topics

CA Inter New Syllabus 2024 - ICAI New Scheme Syllabus, Subjects and Detailed Topics

Edited By Marar Sumeet Sudarshan | Updated on Jul 11, 2024 09:59 AM IST | #CA Intermediate Exam

ICAI has notified the CA Intermediate syllabus under the new scheme of education and training on July 1, 2023. The first CA Intermediate exam based on the CA Inter new scheme syllabus is being conducted in May 2024. The last CA Intermediate exam under the old scheme was earlier conducted in November 2023. Students aspiring to become CA must keep an eye on these latest developments. CA Inter May 2024 is the first CA Inter exam to be conducted under new ICAI scheme. Further ICAI has also notified that CA Inter will be held thrice a year in January, May, and September.

CA Inter New Syllabus 2024 - ICAI New Scheme Syllabus, Subjects and Detailed Topics
CA Inter New Syllabus 2024 - ICAI New Scheme Syllabus, Subjects and Detailed Topics

Candidates must thoroughly go through the CA Inter new syllabus as the exams from next year will be as per the new scheme. Read the full article to know complete details about the ICAI CA Inter new syllabus 2024 including all the papers and topics contained therein.

CA Intermediate Syllabus 2024 Papers

Given below is the overview of the CA Inter new scheme subjects under the new ICAI scheme.

Sl. No

Paper Name



Advanced Accounting

100 Marks


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



Section A: Income Tax Law

Section B: Goods and Services Tax

100 Marks

Section A: 50 Marks

Section B: 50 Marks


Cost and Management Accounting

100 Marks


Auditing and Ethics

100 Marks


Financial Management And

Strategic Management

Section A: Financial Management

Section B: Strategic Management

100 Marks

50 Marks

50 Marks

Also, check - CA Intermediate Exam Pattern 2024

Detailed CA Intermediate New Scheme Syllabus

There are 6 subjects in CA Inter new scheme. Given below are details of each subject

Paper 1: Advanced Accounting

Objective: To acquire the ability to apply specific accounting standards and legislations to different transactions and events and in preparation and presentation of financial statements of various business entities

Process of formulation of Accounting Standards including Indian Accounting Standards (IFRS converged standards) and IFRSs; Convergence vs Adoption; Objective and Concepts of carve outs

Framework for Preparation and Presentation of Financial Statements (as per Accounting Standards).

Application of Accounting Standards:

  • AS1 Disclosure of Accounting Policies

  • AS2 Valuation of Inventories

  • AS3 Cash Flow Statements

  • AS4 Contingencies and Events Occurring After the Balance Sheet Date

  • AS5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies

  • AS6 Construction Contracts

  • AS7 Revenue Recognition

  • AS8 Property, Plant and Equipment

  • AS9 The Effects of Changes in Foreign Exchange Rates

  • AS10 Accounting for Government Grants

  • AS11 Accounting for Investments

  • AS12 Accounting for Amalgamations (excluding inter-company holdings)

  • AS13 Employee Benefits

  • AS14 Borrowing Costs

  • AS15 Segment Reporting

  • AS16 Related Party Disclosures

  • AS17 Leases Earnings Per Share

  • AS18 Consolidated Financial Statements of single subsidiaries (excluding problems involving acquisition of Interest in Subsidiary at Different Dates, Cross holding, Disposal of a Subsidiary and Foreign Subsidiaries)

  • AS19 Accounting for Taxes on Income

  • AS20 Accounting for Investment in Associates in Consolidated Financial Statements

  • AS21 Discontinuing Operations

  • AS22 Interim Financial Reporting

  • AS23 Intangible Assets

  • AS24 Financial Reporting of Interests in Joint Ventures

  • AS25 Impairment of Assets

  • AS26 Provisions, Contingent Liabilities and Contingent Assets

Company Accounts

  • Schedule III to the Companies Act, 2013 (Division I)

  • Preparation of financial statements – Statement of Profit and Loss, Balance Sheet and Cash Flow Statement

  • Buy back of securities

  • Accounting for reconstruction of companies

Accounting for Branches including foreign branches.

Paper 2: Corporate and Other Laws

Objective: To develop an understanding of the legal provisions and acquire the ability to analyse and apply the laws in practical situations


The Companies Act 2013

Preliminary Incorporation of Company and Matters Incidental thereto, Prospectus and Allotment of Securities, Share Capital and Debentures, Acceptance of Deposits by Companies, Registration of Charges, Management and Administration, Declaration and Payment of Dividend, Accounts of Companies, Audit and Auditors, Companies Incorporated Outside India

The Limited Liability Partnership Act, 2008 including important Rules



  • To develop an understanding of the General Clauses Act.

  • To develop an understanding of the rules for interpretation of statutes.

  • To have basic understanding of the Foreign Exchange Management Act, 1999

The General Clauses Act, 1897

Important Definitions, Extent and Applicability, General Rules of Construction, Powers and Functionaries, Provisions as to Orders, Rules, etc. made under Enactments and

Miscellaneous provisions

Interpretation of Statutes

Rules of Interpretation of Statutes, Aids to Interpretation, Rules of Interpretation/Construction of Deeds and Documents

The Foreign Exchange Management Act, 1999

Significant definitions and concepts of Current and

Capital Account Transactions

Paper 3: Taxation

Section A: Income Tax Laws


  • To develop an understanding of the provisions of income-tax law.

  • To acquire the ability to apply such provisions to solve problems and address application oriented issues

Basic Concepts

  • Income-tax law: An introduction

  • Significant concepts in income-tax law, including person, assessee, previous year, assessment year, income, agricultural income

  • Basis of Charge

  • Procedure for computation of total income and tax payable in case of individuals

Residential status and scope of total income

  • Residential status

  • Scope of total income

Heads of income and the provisions governing computation of income under different heads

  • Salaries

  • Income from house property

  • Profits and gains of business or profession

  • Capital gains

  • Income from other sources

Provisions relating to clubbing of income, set-off or carry forward and set-off 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

Computation of total income and income-tax payable by an individual under the alternative tax regimes under the Income-tax Act, 1961 to optimise tax liability

Section B: Goods And Services Tax (GST)


  • To develop an understanding of the provisions of goods and services tax law.

  • To acquire the ability to apply such provisions to address/ solve issues in moderately complex scenarios.

GST Laws: An introduction including Constitutional aspects

Levy and collection of CGST and IGST

  • Application of CGST/IGST law

  • Concept of supply including composite and mixed supplies

  • Charge of tax including reverse charge

  • Exemption from tax Composition levy

Basic Concepts

  • Classification

  • Place of supply

  • Time of supply

  • Value of supply

  • Input tax credit

Computation of GST liability


Tax invoice; Credit and Debit Notes; Electronic way bill

Accounts and Records


Payment of tax

Also, check - CA Intermediate Mock Test 2024

Paper 4: Cost and Management Accounting


  • To develop an understanding of the basic concepts and applications to establish the cost associated with the production of products and provision of services and apply the same to determine prices.

  • To develop an understanding of cost accounting statements.

  • To acquire the ability to apply information for cost ascertainment, planning, control and decision making. To apply costing methods to determine the costs for different purposes.

  • To apply appropriate techniques to support short term decisions.

Overview of Cost and Management Accounting:

Introduction to Cost and Management Accounting

  • Objectives and Scope of Cost and Management Accounting.

  • The users of Cost and Management accounting information, Functions of management

  • Accounting.

  • Role of cost accounting department in an organisation and its relation with other

  • departments.

  • Installation of Costing System.

  • Relationship of Cost Accounting, Financial Accounting, Management Accounting and

  • Financial Management.

  • Cost terms and Concepts.

  • Cost Reduction and Cost Control

  • Elements of Costs.

  • Cost behaviour pattern, Separating the components of fixed, variable, semi-variable and step costs.

  • Methods of Costing, Techniques of Costing.

  • Digital Costing

Elements of Cost and preparation of Cost Sheets

  • Functional classification and ascertainment of cost.

  • Preparation of Cost Sheets for Manufacturing sector and for Service sector.

Ascertainment of Cost and Cost Accounting System

Material Cost

  1. Introduction to procurement procedures. Valuation of receipts, issue and closing stock of Material, Stock verification.

  1. Material requirement analysis through digital costing including Government e-Marketplace (GeM). Introduction to Costing through Enterprise Resource Planning (ERP). Process of tender and quotation.

  2. Inventory control:

  • Techniques of fixing level of stocks- minimum, maximum, reorder point, safety stock, determination of optimum stock level

  • Determination of Optimum Order quantity- Economic Order Quantity (EOQ)

  • Techniques of Inventory control- ABC Analysis, Fast, Slow moving and Non moving (FSN), High, Medium, Low (HML), Vital, Essential, Desirable (VED), Just-in-Time (JIT)- Stock taking and perpetual inventory system, use of inventory control ratios, Digital Inventory control.

  1. Treatment of Normal/Abnormal Losses w.r.t. waste, scrap, spoilage, defective, obsolescence.

Employee Cost

  • Introduction to Attendance and Payroll procedures.

  • Elements of wages- Basic pay, Dearness Allowance, Overtime, Bonus, Holiday and leave

  • wages, Allowances and perquisites

  • Employee Cost Control

  • Employee Turnover- Methods of calculating employee turnover, causes of employee turnover, effects of employee turnover

  • Remuneration systems and incentive schemes- Premium Bonus Method (Halsey Plan and Rowan Plan

Direct Expenses

Identification of direct expenses with the main product or service and its treatment


  • Functional analysis- Factory, Administration, Selling, Distribution, Research and Development.

  • Behavioural analysis- Fixed, Variable and Semi-Variable.

  • Allocation and Apportionment of overheads using Absorption Costing Method.

  • Factory Overheads- Primary and secondary distribution.

  • Administration Overheads- Method of allocation to cost centres or products.

  • Selling & Distribution Overheads- Analysis and absorption of the expenses in products/customers, impact of marketing strategies, cost effectiveness of various methods of sales promotion.

  • Treatment of Research and development cost in cost accounting

Concepts of Activity Based Costing (ABC)

Integration of Cost and Financial Data

  • Recording of financial data and its segregation.

  • Introduction to Non-integrated and Integrated Accounting systems.

  • Items included in cost accounts only but financial accounts and vice versa.

  • Reconciliation of profit as per Cost and Financial Accounts (under Non-Integrated Accounting System)

Methods of Costing

Single Output/ Unit Costing

Job Costing

Job cost cards and databases, collecting direct costs of each job, attributing overheads to jobs, Application of job costing.

Batch Costing

Determination of optimum batch quantity, Ascertainment of cost for a batch, Preparation of

batch cost sheet, Treatment of spoiled and defective work

Process/Operation Costing

Process cost recording, Process loss, Abnormal gains and losses, Equivalent units of

production, Inter-process profit, Valuation of work in process.

Joint Products-Apportionment of joint costs, Methods of apportioning joint cost over joint


By-Products-Methods of apportioning joint costs over by- products, treatment of By-Product


Costing of Service Sectors

Determination of Costs and Prices of services

Cost Control and Analysis

Standard Costing

Setting up of Standards, Types of Standards, Standard Costing as method of performance


Calculation and Reconciliation of Material Cost, Labour cost, Variable Overhead, Fixed


Marginal Costing

  • Basic concepts of marginal costing, Contribution margin, Break-even analysis, Break–even and profit volume charts, Contribution to sales ratio, Margin of Safety, Angle of Incidence,

  • Cost-Volume-Profit Analysis (CVP).

  • Determination of Cost of a product/ service under marginal costing method, determination of

  • cost of finished goods, work-in-progress.

  • Comparison of Marginal costing with absorption costing method- Reconciliation of profit under both the methods.

Short term decision making:

• Make or buy decision

• Discontinuation decision

• Multiproduct break-even analysis

• Limiting factor (key factor)

Budget and Budgetary Control

  • Meaning of Budget, Essentials of Budget, Budget Manual, Budget setting process, Preparation of Budget and monitoring procedures.

  • The use of budget in planning and control.

  • Flexible budget, Preparation of Functional budget for operating and non-operating functions

  • Cash budget, Master budget.

  • Introduction to Principal/ Key budget factor, Zero Based Budgeting (ZBB), Performance budget, Control ratios and Budget variances.

  • Budgets and motivation.

  • Feedback and Feed forward controlling in budgeting

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Paper 5: Auditing and Ethics


  • To develop an understanding of the concepts in auditing and of the generally accepted auditing procedures, techniques and skills and acquire the ability to apply the same in audit and attestation engagements.

  • To understand and apply the concept of ethics while performing audit

Nature, Objective and Scope of Audit

Auditing Concepts:

  • Origin of Auditing,

  • Meaning of Audit,

  • Need for Audit (Benefits of Audit), Objective of the Audit, Scope of Audit, External Audit engagements,

  • Qualities of Auditor

  • Inherent Limitations of an Audit; Relationship of auditing with other disciplines.

  • (SA 200 Overall Objectives of the Independent Auditor and the Conduct of an Audit in Accordance with Standards on Auditing)

Audit Strategy, Audit Planning and Audit Program:

  • Auditor’s responsibility to plan an audit of financial statements. Benefits of audit planning.

  • Planning is a continual and iterative process.

  • Discussion of elements of planning with the entity’s management.

  • Involvement of Key Engagement Team Members in planning the audit. Preliminary engagement activities.

  • The auditor’s consideration of client continuance and ethical requirements. Planning activities.

  • Establishing an overall audit strategy- Assistance for the auditor. Development of audit plan.

  • Documenting the overall audit strategy and audit plan; Audit program.

  • Development of Audit Plan and Program

Risk Assessment and Internal Control:

Audit Risk.

  • Risk of Material Misstatement, Inherent Risk and Control Risk, Detection Risk.

  • Sampling and Non-Sampling Risk.

  • Concept of Materiality, Materiality in Planning and Performing an Audit.

  • Auditor’s responsibility to apply the concept of materiality.

  • Auditor’s determination of materiality is a matter of professional judgement. Materiality and Audit

  • Risk.

  • Application of materiality in planning and performing the audit. Concept of Performance materiality.

  • Determining materiality and performance materiality when planning the audit.

  • Use of Benchmarks in determining materiality for the financial statements as a whole. Materiality level or levels for particular classes of transactions, account balances or disclosures.

  • Revision in materiality as the audit progresses. Documenting the Materiality.

(SA 320 Materiality in Planning and Performing an Audit).

  • Identifying and Assessing the Risk of Material Misstatement, Risk Assessment procedures.

  • Understanding the entity and its environment; Internal control.

  • Documenting the Risks.

  • Evaluation of internal control system.

  • Testing of Internal control; Internal Control and IT Environment (SA 315 Identifying and Assessing the

  • Risks of Material Misstatement Through Understanding the Entity and Its Environment).

Digital Audit

  • Key features

  • Impact of IT related Risks

  • Impact on Controls

  • Internal Financial Controls as per Regulatory requirements

  • Types of Controls

  • Audit approach

  • Understanding and documenting Automated environment

  • Testing methods, data analytics for audit, assessing and reporting audit findings.

Audit Evidence

  • Meaning of Audit Evidence.

  • Relevance and Reliability of audit evidence

  • Sufficient appropriate audit evidence

  • Meaning of Assertions

  • Assertions contained in the Financial Statements. Source of audit evidence

  • Test of controls

  • Substantive Procedures- Test of details and Substantive analytical procedures, Audit procedures for obtaining audit evidence.

  • Evaluation of Audit Evidence (SA 500 Audit Evidence), Audit Trail

(Using the work of Internal Auditors – SA 610)

  • Internal audit function.

  • External Auditor’s Responsibility for the audit, Evaluating the internal audit function.

  • Basics of Internal Financial Control and reporting requirements. Distinction between Internal Financial Control and Internal Control over Financial Reporting.

  • Audit Sampling: (SA 530 Audit Sampling). Meaning of Audit Sampling.

  • Designing an audit sample; Types of sampling (Approaches to Sampling).

  • Sample Size and selection of items for testing; Sample selection method.

  • Obtaining evidence of existence of inventory; Audit procedure to identify litigation & claims

  • Obtaining evidence regarding the presentation and disclosure of segment information

  • (SA 501 Audit Evidence - Specific Considerations for Selected Items)

  • External confirmation procedures.

  • Management’s refusal to allow the auditor to send a confirmation request; Negative Confirmations (SA 505 External Confirmations); Audit evidence about opening balances; Accounting policies relating to opening balances; Reporting with regard to opening balances (SA 510 Initial Audit Engagements-Opening Balances)

  • Meaning of Related Party; Nature of Related Party Relationships & Transactions; Understanding the Entity’s Related Party Relationships & Transactions (SA 550 Related Parties)

  • Analytical Procedures.

  • Meaning, nature, purpose and timing of analytical procedures; Substantive analytical procedures.

  • Designing and performing analytical procedures prior to Audit.

  • Investigating the results of analytical procedures (SA 520 Analytical Procedures)

Audit of Items of Financial Statements

  • Audit of sale of Products and Services; Audit of Interest Income, Rental Income, Dividend Income, Net gain/loss on sale of Investments etc.

  • Audit of Purchases, Employee benefits expenses, Depreciation, Interest expense, Expenditure on Power & Fuel, Rent, Repair to building, Repair to Machinery, Insurance, Taxes, Travelling Expenses, Miscellaneous Expenses etc.

  • Audit of Share Capital, Reserve & Surplus, Long Term Borrowings, Trade Payables, Provisions, Short Term Borrowings & Other Current Liabilities.

  • Audit of Land, Buildings, Plant & Equipment, Furniture & Fixtures, Vehicles, Oce Equipment, Goodwill, Brand/Trademarks, Computer Software etc.

  • Audit of Loan & Advances, Trade Receivable, Inventories, Cash & Cash Equivalent, Other Current Assets. Audit of Contingent Liabilities. (The list of items is illustrative only)

Audit Documentation

  • Concept of Audit Documentation

  • Nature & Purpose of Audit Documentation; Form, Content & Extent of Audit Documentation. Completion Memorandum.

  • Ownership and custody of Audit Documentation (SA 230 Audit Documentation).

Completion and Review

  • Meaning of Subsequent Events;

  • Auditors obligations in different situations of subsequent events.

  • Procedures for subsequent events. (SA 560 Subsequent Events).

  • Responsibilities of the Auditor with regard to Going Concern Assumption; Objectives of the Auditor

  • regarding Going Concern.

  • Events or Conditions that may cast doubt about Going Concern Assumption.

  • Audit Procedures when events or conditions are identified (SA 570 Going Concern). Overview and

  • Introduction of Evaluations of Misstatements identified during the audit (SA 450).

  • Written Representations as Audit Evidence.

  • Objective of Auditor regarding Written Representation.

  • Management from whom Written Representations may be requested.

Audit Report

  • Forming an opinion on the Financial Statements.

  • Auditor’s Report- basic elements (SA 700 Forming an Opinion and Reporting on Financial Statements).

  • Communicating key Audit Matters in the Independent Auditor’s Report (SA 701) Types of Modified Opinion, Circumstances When a Modification to the Auditor’s Opinion is Required, Qualified, Adverse Disclaimer of Opinion (SA 705 Modification to the Opinion in the Independent Auditor’s Report).

  • SA 706 Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report.

  • Nature of Comparative Information.

  • Corresponding Figure; Comparative Financial Statements (SA 710 Comparative Information – Corresponding Figures and Comparative Financial Statements).

  • Branch audit; Joint audit; Reporting requirements under the Companies Act, 2013 including CARO

Special Features of Audit of Different Type of Entities

  • Appointment of Auditor,

  • Audit Procedure and Audit Report in respect of different Category of Entities

  • Government; Local bodies; Not-for-profit organisations; Trust and Societies, Partnership Firms

  • Audit of different types of undertakings, i.e., Educational Institutions, Hotels, Clubs, Hospitals, etc.

  • Basics of Limited Liability Partnerships (LLPs) Audit and Co-operative Societies Audit.

Audit of Banks

  • Understanding of accounting system in Banks

  • Audit Approach

  • Audit of Revenue items,

  • Special Consideration in Bank Audit with emphasis on Advances and NPAs

Ethics and Terms of Audit Engagements

  • Meaning of Ethics. -

Ethics is a State of Mind, Need for Professional Ethics.

  • Principles based approach v Rules based approach (Ethical or Legal). -

  • The fundamental principles of Professional Ethics: Integrity;

  • Objectivity; Professional Competence and Due care; Confidentiality; Professional Behaviour.

  • Independence of Auditors.

  • Threats to Independence: Self Interest threats; Self Review threats; Advocacy threats; Familiarity threats; Intimidation threats.

  • Safeguards to Independence; Professional Scepticism, Terms of Audit Engagements Preconditions for an audit; Audit Engagement

  • Agreement on Audit Engagement Terms

  • Terms of Engagement in Recurring Audits (SA 210 Agreeing the Terms of Audit Engagements)

  • Overview and Introduction of SQC 1 Quality Control for Firms that Perform Audits and Reviews of Historical Financial Information and Other Assurance and Related Services Engagements

  • Overview and Introduction of SA 220 - Quality Control for an Audit of Financial Statements).

Paper 6: Financial Management and Strategic Management



  • To develop an understanding of various aspects of Financial Management and acquire the ability to apply such knowledge in decision-making.

  • To understand various finance functions like financing decision, investment decision, dividend decision.

  • To develop an understanding of working capital management and its component

Financial Management and Financial Analysis

Introduction to Financial Management Function

  • Introduction to Financial Management Function

  • Objective and scope of financial management

  • Profit Maximisation, Wealth Maximisation and Value Creation

  • Role of Financial Manager and Financial Controller

  • Financial management environment

  • Functions of finance executives in an organisation

  • Financial distress and insolvency

Financial Analysis through Ratios

  • Users of financial analysis.

  • Sources of financial data for analysis.

  • Calculation and Interpretation of ratios.

  • Limitations of ratio analysis

Financing Decisions and Cost of Capital

Sources of Finance

  • Different Sources of Finance, Characteristics of different types of long-term debt and equity

  • finance, Method of raising long term finance.

  • Different Sources of short-term Finance.

  • Contemporary sources of funding- P2P lending, Equity funding, Crowdfunding, Start-up funding, etc.

  • Internal fund as a source of finance.

  • International sources of finance

  • Other sources of finance- Lease Financing, Sale and lease back, Convertible debt, Venture capital, Grants etc.

Cost of Capital

  • Significance of cost of capital

  • Factors of cost of capital

  • Measurement of costs of individual components of capital

  • Weighted average cost of capital (WACC)

  • Marginal cost of capital.

Capital Structure Decisions

  • Significance of capital structure

  • Determinants of capital structure

  • Capital structure planning and designing

  • Designing of optimum capital structure.

  • Theories of Capital Structure and value of the firm-relevancy and Irrelevancy of capital structure

  • EBIT- EPS Analysis, Breakeven- EBIT Analysis.

  • Under/ Over Capitalisation


  • Types of Leverages- Operating,

  • Financial and Combined. Analysis of leverages.

Capital Investment and Dividend Decisions:

Capital Investment Decisions:

Objective of capital investment decisions

Methods of Investment appraisal

Payback period, Discounted payback period.

Accounting Rate of Return (ARR).

Net Present Value (NPV) - The meaning of NPV, Strengths and limitations of NPV method, The working capital adjustment in NPV analysis, Capital rationing, Equivalent Annual Costs.

Internal Rate of Return (IRR)- Limitations of the IRR method, Multiple IRRs.

Modified Internal Rate of Return (MIRR)- Definition and explanation of MIRR, Process for calculating MIRR, Strengths of the MIRR approach. - Profitability Index

Dividend Decisions

  • Basics of Dividends.

  • Cash dividend, stock dividend/ bonus share, stock-splits, share buy back.

  • Determinants of dividend.

  • Relevancy and Irrelevancy of Dividend Policies- Traditional Approach, Walter’s model, Gordon’s model, Modigliani and Miller (MM) Hypothesis

Management of Working Capital:

  • The management of working capital- Liquidity and Profitability.

  • The Working capital financing decisions-Primary and Secondary Sources of Liquidity.

  • The Working Capital Cycle (Operating Cycle), Effectiveness of Working Capital based on its operating and cash conversion cycles.

  • Assessment of working capital requirement.

  • Management of Accounts Receivables (Debtors).

  • Factoring and Forfaiting.

  • Credit Management:

- Credit granting.

- Monitoring accounts receivables.

- Debt collection.

  • Management of Accounts Payables (Creditors). Management of Cash, Treasury management.

  • Banking norms of working capital finance


Objective: To develop an understanding of strategic management concepts and techniques and acquire the ability to apply the same in business situations

Introduction to Strategic Management

  • Meaning and Nature of Strategic Management.

  • Importance and Limitations of Strategic Management.

  • Strategic Intent - Vision, Mission, Goals and Values.

  • Strategic Levels in Organizations (Network, Corporate, Business and Functional)

Strategic Analysis: External Environment

  • International and Macro Environment: PESTLE

  • Analysis. Defining the industry for analysis (Value Chain, PLC).

  • Porter's Five Forces - Industry environment analysis.

  • Understanding customers and markets.

  • Competition in the industry

Strategic Analysis: Internal Environment

  • Understanding key stakeholders (Mendelow’s Model).

  • Strategic drivers (Industry & markets, Customers, Channels, Product & Services, Competitive

  • Advantage).

  • The role of resources and capabilities.

  • Combining external and internal analysis (SWOT Analysis).

  • Gaining competitive advantage (Michael Porter’s Generic Strategies).

Strategic Choices

  • Strategic Choices: Concentric, Conglomerate, Market Development, Product Development, Innovation, Horizontal integration, vertical integration, Turnaround, Divesture, Liquidation.

  • How to Develop Strategic Options:

Ansoff’s Matrix

ADL Matrix

BCG Matrix

GE Matrix

Strategy Implementation and Evaluation

  • Implementation: Formulation vs. Implementation Matrix, Linkages and Issues.

  • Strategic Change through Digital Transformation.

  • Organisation Structure (hard) and Culture (soft).

  • Strategic Leadership.

  • Strategic Control.

  • Strategic Performance Measures

Also check - CA Intermediate Question Papers

Frequently Asked Question (FAQs)

1. When will the registration for CA Intermediate January 2025 start?

The registration for CA Inter January 2025 started on May 1, 2024.

2. How many papers are there under the CA Inter syllabus of the new scheme?

There are 6 papers in the CA Intermediate new syllabus.

3. Is the CA Intermediate exam online or offline?

The CA Intermediate exam is conducted in the offline mode.

4. When will be the first CA Intermediate exam based on the new CA Inter syllabus of the new scheme?

The first Intermediate exam based on the new CA Inter syllabus was held in May 2024.


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Questions related to CA Intermediate Exam

Have a question related to CA Intermediate Exam ?


CMA or Cost and Management Accounting is a certificate course providing CMA designation to the qualifiers. CMA has both descriptive and objective questions. CMA foundation is a mixture of questions. It is a three hour long exam conducted by ICMAI and it is a paper based on mainly class 12th concepts.

CMA examination has a mixture of objective and descriptive questions.

I hope this helps,

All the best

Hello Aspirant,

Hope you are doing great.  A common course that covers accounting, taxation, financial analysis, and financial economics is called chartered accountancy, or CA. The three-level CA course offered in India is in high demand both domestically and internationally. Delhi, Bangalore, Mumbai, and Ahmedabad are a few of the most well-known Indian cities for studying accounting. Students frequently see each other studying B.Com and CA at the same time. Students from Nepal are also seen travelling to India to enroll in a CA programme in addition to students from India.

In India, CA programmes are typically offered by private and semi-government institutions. The Institute of Chartered Accountants of India (ICAI) considers the students certified and qualified Chartered Accountants after they complete this course (CAs).

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  • PIRON School of Business and Finance, Bangalore
  • International School of Financial Studies, Secunderabad



For being eligible for the direct entry route in CA i.e for giving CA Intermediate exam directly without apppearing for the CA foundation exam you need to atleast complete your graduation. Since you have just completed your second semester exam you are not eligible for the direct entry route as you have not completed your graduation. Hence, you must prepare for your CA foundation exam first . Only when you clear CA foundation you will be eligibe for appearing for your CA intermediate exam.

Hope this helps



To become a CA one needs to go through given 4 levels, listed below :-

1) ca foundation

2 ) ca intermediate

3) articleship Training

4 )ca final

>>>>>>>>> Class 12th pass students need to start with foundation

>>>>>>>>>>> while graduates

  • commerce graduates with at least 55%

  • and non commerce graduate with at least 60% in their graduation

don't have to go through CA Foundation, they can start directly start from level 2 i. e CA Intermediate through direct scheme.

As you are a BA i. e non- commerce graduate with 71 %  i. e more than 60 % , so yes, you can definitely  directly start with CA Intermediate through direct entry scheme   .

To register you need to visit the  official website i. e ( . And after registration you need at least 8 months of study to appear  for CA intermediate examination.

Each level you need to go through is described below briefly :-

----------------)  2. CA Intermediate

In your CA Intermediate, you have 2 groups with 4 papers or subjects in each group

>>>>>CA Intermediate Group 1:-  You have following subjects :-


* cost and management accounting

*corporate and Other laws

* taxation

>>>>>CA Intermediate Group 2:-  You have following subjects :-

*advanced accounting

*enterprise information systems & strategic management

*auditing and assurance

*financial management & economics for finance

In oder to clear CA intermediate , you need at least 40% marks  individually in each  subjects and at least 50% in overall aggregate .

----------------) 3.  Articleship Training

You can register for articleship after 1 or  both groups of CA Intermediate. Articleship Training is of 3 years. During the last 2 years of your Articleship Training you  have to complete your AICITSS i. e Advanced Integrated Course on Information Technology and Soft Skills

----------------) 4. CA Final Group

After qualifying both groups of CA Intermediate, you become eligible for CA Final registration. And can appear in CA final examinations either after completion of your Articleship Training or when you are in the last 6 months of your articleship training.

There are 2 groups with 4 subjects in each which are given below:-

>>>>>CA Final Group 1:

*financial reporting

*advanced auditing and professional ethics

*strategic financial management

*corporate and allied Laws

>>>>>CA Final Group 2:

*advanced Management Accounting

*direct Tax Laws

*indirect Tax Laws

*information Systems Control and Audit

After the completion of articleship training and clearing CA Final , you become eligible for applying for the membership of the Institute of Chartered Accountants of India after which become a CA.

For detailed information visit

Thank you


The last date to register for CA Intermediate 2022 November is March 1, 2022. The Institute of Chartered Accountants of India (ICAI) keeps the registration for CA Intermediate open throughout the year.  To register for CA Intermediate course, candidates have two options - admission through direct entry route or after clearing CA Foundation exam. There is no upper age limit for CA Intermediate registration. Candidates who are in their final year of graduation can also register for the CA Intermediate course on a provisional basis.

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