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.
CA Intermediate 2026 Syllabus
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 Jan 2026 exam. As per the CA Inter Jan 2026 exam dates, the exam will be held from January 6 to 17, 2026 new ICAIscheme.
CA Intermediate 2026 Syllabus: Overview
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
CA Intermediate 2026 Subject-Wise Syllabus
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:
CA Intermediate Paper 1: Advanced Accounting Syllabus 2026
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.
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 & 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
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CA Intermediate Paper 2: Corporate and Other Laws Syllabus 2026
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
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
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 Paper 3: Taxation Syllabus 2026
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
Module 1
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
Module 2
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
CA Intermediate Paper 4: Cost and Management Accounting Syllabus 2026
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.
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 & 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 Paper 5: Auditing and Ethics Syllabus 2026
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.
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 Type of Entities
Chapter 10: Audit of Banks
Chapter 11: Ethics and Terms of Audit Engagements
CA Intermediate Paper 6: Financial Management & Strategic Management Syllabus 2026
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
Module 1
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
Module 2
Chapter 7: Investment Decisions
Chapter 8: Dividend Decision
Chapter 9: Management of Working Capital
Unit I: Introduction to Working Capital Management
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.
Yes, you can get a scholarship for CA Intermediate if you qualify for certain programs. The ICAI itself offers merit-based and need-based scholarships to help students. You can also apply through the National Scholarship Portal if your family income fits the criteria. Many private organizations like the Sahu Jain Trust or HDFC Bank Parivartan, also support CA students. Some state governments provide financial aid for professional courses, too. These scholarships can really ease the burden of fees and study materials. Check which ones match your profile and apply early for the best chance.
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.
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).
Top CA Colleges in India:
Vista Academy, Dehradun
ETEN CA, Guwahati
PIRON Scholl of Business and Finance, Mumbai
Siddhartha Academy, Thane
Navkar Institute, Ahmedabad
The Institute of Chartered Accountants of India (ICAI), Noida
Indian Institute of Finance and Accounts, Pune
Pearn Accountants, International Accountants and Business Consultants, Kochi
Zell Education Mumbai
CMS For CA, Hyderabad
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.
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