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The Institute of Chartered Accountant of India (ICAI) has published the CA Inter Study material 2025 on its official website - icai.org. The CA Inter 2025 study material is designed as per the new CA Inter syllabus prescribed as per the new ICAI scheme implemented last year. The upcoming CA Inter May 2025 exams date are scheduled to be held on May 3, 5 & 7, whereas the group 2 May 2025 exam will be conducted on May 9, 11, & 14 2025. The CA Inter examination will be held under the new ICAI scheme.
Candidates who have registered for the exam can download CA Intermediate 2025 study material pdf from the official website by visiting the new scheme tab. The direct link to CA Inter study material PDFs 2025 has also been given in this article. CA Intermediate study material 2025 includes all the important topics and subtopics of CA Intermediate syllabus. Hence, it is important for the candidates to refer to the study material during their preparation for the CA Intermediate exam 2025. Go through the complete article to know how to download the ICAI intermediate study material and other important details.
As per the new ICAI scheme, the CA Intermediate Syllabus 2025 consists of six subjects. The full list of subjects are given below:
Sl. No | Paper Name |
---|---|
1 | Advanced Accounting |
2 | Corporate And Other Laws Part I: Company Law And Limited Liability Partnership Law Part Ii: Other Laws |
3 | Taxation Section A: Income Tax Law Section B: Goods and Services Tax |
4 | Cost and Management Accounting |
5 | Auditing and Ethics |
6 | Financial Management And Strategic Management Section A: Financial Management Section B: Strategic Management |
Candidates can follow the below mentioned steps to download the CA Intermediate 2025 study material.
Step 1 - Visit the official website - icai.org
Step 2 - Click on “Intermediate course "displayed under “New Scheme of Education and Training" tab
Step 3 - Check the list of CA Intermediate chapter wise topics and papers
Step 4 - Click on each paper to download CA Intermediate study material in PDF format
The detailed study material for all subjects and all modules has been given in the tables below:
Paper | Study Material |
---|---|
Paper 1 Advanced Accounting May 2025 Study Material | |
Paper 2 Corporate and Other Laws Study Material May 2025 | |
Paper 3 Taxation (Section A - Income Tax) Study Material for May 2025, September 2025 and January 2026 | |
Paper 3 Taxation (Section B - GST) Study Material for May 2025 exam | |
Group II | |
Paper 4 Cost and Management Accounting Study Material for May 2025 | |
Paper 5 Auditing and Ethics Study Material for May 2025 | |
Paper 6 Financial and Strategic Management (Section A - Financial Management) Study Material for May 2025 | |
Paper 6 Financial and Strategic Management (Section B - Strategic Management) Study Material for May 2025 exam |
Paper | Study Material |
---|---|
Paper 1 Advanced Accounting Jan 2025 and Sep 2024 study material | |
Paper 2 Corporate and Other Laws Jan 2025 and Sep 2024 Study Material | |
Paper 3 Taxation (Section A - Income Tax) Study Material for May 2025, September 2025 and January 2026 | |
Paper 3 Taxation (Section A - Income Study Material for January 2025 and September 2024 | |
Paper 3 Taxation (Section B - GST) Study Material for Jan 2025 and September 2024 | |
Paper 4 Cost and Management Accounting Study Material for Jan 2025 and September 2024 | |
Paper 5 Auditing and Ethics Study Material for Jan 2025 and September 2025 | |
Paper 6 Financial and Strategic Management (Section A - Financial Management) Study Material for Jan 2025 and Sep 2024 exam | |
Paper 6 Financial and Strategic Management (Section B - Strategic Management) Study Material for Jan 2025 and September 2025 exam |
Given in the tables below are the download link to the study material of CA Inter 2025. Candidates can also find all the modules, chapters and topics contained in each of the papers.
Particulars | Download Link |
---|---|
CA Inter 2025 Study Material | CA Inter Study Material PDF Download |
Particulars | Details |
---|---|
Module 1 | |
Chapters | Units |
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 |
Module 2 | |
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 |
Module 3 | |
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: Accounting for Reconstruction of Companies | - |
Chapter 15: Accounting for Branches including Foreign Branches | - |
Particulars |
---|
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 |
Chapter 1: The General Clauses Act, 1897 |
Chapter 2: Interpretation of Statutes |
Chapter 3: The Foreign Exchange Management Act, 1999 |
Particulars | Details |
---|---|
Section A: Income Tax Law | |
Module 1 | |
Section I | |
Chapter 1: Basic Concepts | |
Chapter 2: Residence and Scope of Total Income | |
Section II | |
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 | |
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 | |
Chapter 7: Advance Tax, Tax Deduction at Source and Tax Collection at Source | - |
Chapter 8: Provisions for filing Return of Income and Self Assessment | - |
Chapter 9: Income Tax Liability – Computation and Optimisation | - |
Section B: Goods and Services Tax | |
Module 1 | |
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 GST | - |
Chapter 6: Time of Supply | - |
Chapter 7: Value of Supply | - |
Module 2 | |
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 | - |
Particulars | Details |
---|---|
Module 1 | |
Chapters | Units |
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 | - |
Particulars | Details |
---|---|
Module 1 | |
Chapters | Units |
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 | - |
Particulars | Details |
---|---|
Section A: Financial Management | |
Module 1 | |
Chapters | Units |
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 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 |
ICAI also releases the CA Inter suggested answers 2025 through its official website. The ICAI CA Inter suggested answers 2025 will provide students detailed answers to questions asked in the previous sessions of CA Inter exams. The CA Inter 2025 suggested answers will be given for each subject and each session separately. Candidates by going through these CA Inter suggested answers 2025 will get a detailed idea of how to approach the questions asked in the actual exam.
Candidates preparing for CA Intermediate examination should practice from the previous session revision test papers to know the structure of the papers included in the upcoming programme. Candidates can find CA intermediate revision test papers in both English and Hindi. Download CA Inter revision test papers from the link given in the below table.
Group | Download Link |
---|---|
Group 1 | CA Inter Jan 2025 Group I Revision Test Paper |
Group 2 | CA Inter Jan 2025 Group II Revision Test Paper |
Candidates should also attempt CA Inter mock test papers 2025 during their preparation for the exam. It is an important component of ICAI inter study material. It will provide them a good understanding of the CA Intermediate exam pattern, their difficulty level and other relevant information. It will also give the candidates enough confidence and help them to learn the time management skills required during the actual examination.
Candidates preparing for the CA Inter 2025 should practice the sample papers to get a good understanding of the question pattern and their difficulty level. Solving CA Inter sample papers 2025 will also help the candidates to access their strengths and weaknesses. Hence, it is important for the candidates to practice sample papers of CA Intermediate 2025 regularly.
Candidates may follow the below-mentioned tips while preparing for the CA Inter 2025.
Candidates should refer to the CA Intermediate new syllabus and exam pattern ahead of their preparation for the exam.
Candidates should have a proper study plan based on their strengths and weaknesses.
They should go through the recommended CA Intermediate books 2025 as well as study material.
Candidates should practice the sample papers regularly to know the type of questions asked in the exam and get prepared for the exam accordingly.
You may also check -
There will be a total of 6 papers in CA Intermediate 2025.
Solving CA Inter sample papers will provide a good insight into the question pattern and their difficulty level. Candidates will also find the best way to access their strengths and weaknesses and prepare for the exam accordingly.
Attempting CA Intermediate mock tests will help you to know the exam pattern, duration of the exam, marking scheme and other relevant information about the exam. You will also learn the time management skills required to attempt the questions in the actual exam.
Candidates can refer to the official study material released by ICAI as it will contain up to date and relevant material.
CA Intermediate study material can be obtained form the official website of ICAI - icai.org under the new scheme of education and training tab.
Hello,
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).
Top CA Colleges in India:
ALL THE BEST
Hi,
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
Thanks
Hi
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 icai.org (http://icai.org/) . 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 :-
*accounting
* 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
https://finance.careers360.com/articles/how-to-become-a-ca-in-india
Thank you
Hello,
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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A Bank Probationary Officer (PO) is an entry-level managerial role in the banking sector, involving responsibilities like handling customer queries, managing loans, overseeing cash flow, and supervising clerical staff. The role requires formal attire and offers opportunities for promotion to higher positions. After probation, the officer may specialise in areas like credit or risk management.
Welding Engineer Job Description: A Welding Engineer work involves managing welding projects and supervising welding teams. He or she is responsible for reviewing welding procedures, processes and documentation. A career as Welding Engineer involves conducting failure analyses and causes on welding issues.
A Quality Assurance (QA) Manager, synonymous with a Quality Assurance Manager, holds a pivotal role in ensuring products meet predefined standards. Responsible for planning, directing, and formulating control policies, the QA Manager safeguards company efficiency and profitability. By scrutinizing products for flaws and ensuring compliance with internal and external requirements, they uphold quality, validating the effectiveness of quality assurance teams in maintaining high standards before product release.
A Quality Controller monitors and tests products to ensure they meet quality standards in industries like manufacturing and pharmaceuticals. They inspect materials, conduct tests, document defects, and suggest improvements. Key skills include technical knowledge, attention to detail, and analytical ability. Typically requiring an engineering degree, they can advance from junior to senior roles overseeing quality processes and teams.
A Production Manager oversees manufacturing processes, ensuring timely and budgeted delivery of products. Responsible for safe, cost-effective production meeting quality standards, their role adapts to the production system. Also known as an Operations Manager, they manage human and material resources, contributing to efficient production and service delivery.
A Product Manager drives a product’s success by planning strategy, analysing markets, and collaborating across teams. They focus on user needs, guide development, and monitor performance. With tech advancements like generative AI, PMs now enhance innovation and decision-making. Adaptability and continuous learning are key in this evolving, high-impact career.
Individuals who opt for a career as product designers are responsible for designing the components and overall product concerning its shape, size, and material used in manufacturing. They are responsible for the aesthetic appearance of the product. A product designer uses his or her creative skills to give a product its final outlook and ensures the functionality of the design.
Students can opt for various product design degrees such as B.Des and M.Des to become product designers. Industrial product designer prepares 3D models of designs for approval and discusses them with clients and other colleagues. Individuals who opt for a career as a product designer estimate the total cost involved in designing.
An individual in textile engineering jobs is creative and innovative that involves the application of scientific laws and principles in everyday work responsibilities. Textile engineering jobs include designing fiber processing systems and related machinery involved in the manufacturing of fiber, cloth, apparel and other related products.
From design to manufacture, garment technologists oversee every stage of clothing production. Individuals are actively engaged in determining the perfect fabric and ensuring that production remains inside the budget. Garment Technologists operate very closely with the designing team, pattern cutters and consumers.
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