The Institute of Chartered Accountants of India (ICAI) prescribed the CA Intermediate 2026 syllabus on its official website, icai.org. Candidates should have to study topics of advanced accounts, auditing, taxation, cost accounting, and financial management. The complete CA Inter 2026 syllabus is divided into two groups - CA Inter group 1 and CA Inter group. Candidates should take note of the CA Intermediate exam syllabus and develop a preparation strategy accordingly.
There are a total of six papers in the CA Inter syllabus. The CA Intermediate Taxation syllabus is considered to be the most lengthy due to its frequent law changes. The difficulty level of the CA Intermediate 2026 syllabus is higher than the foundation level. It takes around 3 attempts to clear the CA Intermediate examination. The CA Inter syllabus will be applicable for the upcoming CA Intermediate May 2026 exam. As per the CA Inter May 2026 exam dates, the exam will be held from May 3 to 13, 2026, under the new ICAI scheme.
Paper | Subject | Marks |
Paper 1 | Advanced Accounting | 100 Marks |
Paper 2 | 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 |
Paper 3 | Taxation Section A: Income Tax Law Section B: Goods and Services Tax | 100 Marks Section A: 50 Marks Section B: 50 Marks |
Paper 4 | Cost and Management Accounting | 100 Marks |
Paper 5 | Auditing and Ethics | 100 Marks |
Paper 6 | Financial Management And Strategic Management Section A: Financial Management Section B: Strategic Management | 100 Marks 50 Marks 50 Marks |
Candidates should thoroughly review each subject in the CA Inter exam syllabus and develop a tailored preparation strategy accordingly. The detailed subject-wise syllabus for CA Intermediate 2026 is given below:
The objective of the CA Inter Advanced Accounting syllabus is to acquire the ability to apply specific accounting standards and legislation to different transactions and events and in the preparation and presentation of financial statements of various business entities.
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
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
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 occurring 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 Statements
Unit 3: Accounting Standard 27 Financial Reporting of Interests in Joint Ventures
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: Internal Reconstruction
Chapter 15: Accounting for Branches, including Foreign Branches
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The aim of the CA Inter Corporate and Other Laws syllabus is to develop an understanding of the legal provisions and acquire the ability to analyse and apply the laws in practical situations.
Part I - Company Law And Limited Liability Partnership Law
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
The objective of the CA Inter Taxation syllabus is to develop an understanding of the provisions of the income-tax law. It also acquires the ability to apply such provisions to solve problems and address application-oriented issues.
Section A - Income Tax Law
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
The objective of CA Inter Cost and Management Accounting is 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.
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
The motive behind the CA Intermediate Auditing and Ethics syllabus is to develop an understanding of the concepts in auditing and of the generally accepted auditing procedures, techniques, and to acquire the ability to apply the same in audit and attestation engagements. Additionally, to understand and apply the concept of ethics while performing an audit.
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
The objective of the CA Inter Financial Management & Strategic Management syllabus is to develop an understanding of various aspects of Financial Management and acquire the ability to apply such knowledge in decision-making. It also assists in understanding various finance functions like financing decision, investment decision, and dividend decision.
Section A - Financial Management
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
Books | Author/Publisher |
First Lessons in Advanced Accountancy for CA. IPCC Group - II | M. P. Vijay Kumar |
Taxmanns Students Guide to Accounting Standards - Including Introduction of Ind AS | DS Rawat |
First Lessons In Business Laws, Ethics AND Communication | MP Vijay Kumar |
A Handbook on Corporate and Other Laws for CA Inter | Munish Bhanda |
Goods and Service Tax | CA Deepika Ganeshan |
Padhukas Students Handbook On Cost and Management Accounting | CA B. Saravana Prasath |
Auditing and Ethics Main Book | CA Pankaj Garg |
Aufiting and Assurance for CA Inter | CA Surbi Bansal |
CA Inter Financial Management Capsule New Scheme | CS Shubham Gupta |
Padhukas Students Guide For Enterpirse Information Systems and Stratergic Management | Saravana Prasath G. Sekar |
It is highly recommended that candidates should check the exam pattern of CA Intermediate before starting their preparation for the exam. It provides a detailed information about the test.
Particulars | Details |
Name of the exam | CA intermediate exam |
Conducting body | |
Frequency of exam | Twice a year |
Mode of exam | Offline |
Medium of exam | English or hindi |
Type of questions | Subjective and objective, both |
Time duration for each exam | Three hours |
Total number of papers | Six (6) |
Number of marks for each paper | 100 marks |
Official website | icai.org |
Negative marking | There is no negative marking |
Passing criteria | Candidates must score 40% on each paper and 50% total in a group. |
Difficulty level | Moderate |
On Question asked by student community
Hello aspirant,
Here is your CA Intermediate Previous Year Question Papers. kindly open the link and check it out
https://finance.careers360.com/articles/ca-intermediate-previous-year-question-papers
Thanku you
Hello
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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
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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
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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
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