The Institute of Chartered Accountant of India (ICAI) has published the CA Inter Study material 2026 on its official website - icai.org. The CA Inter 2026 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 2026 exams dates are scheduled to be held on May 3, 5 & 7, whereas the group 2 May 2026 exam will be conducted on May 9, 11, & 13 2026. The CA Inter examination will be held under the new ICAI scheme.
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Candidates who have registered for the exam can download CA Intermediate 2026 study material pdf from the official website by visiting the new scheme tab. The direct link to CA Inter study material PDFs 2026 has also been given in this article. CA Intermediate study material 2026 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 2026. 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 2026 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 2026 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 2026 Study Material | |
Paper 2 Corporate and Other Laws Study Material May 2026 | |
Paper 3 Taxation (Section A - Income Tax) Study Material for May 2026 | |
Paper 3 Taxation (Section B - GST) Study Material for May 2026 | |
| Group II | |
Paper 4 Cost and Management Accounting Study Material for May 2026 | |
Paper 5 Auditing and Ethics Study Material for May 2026 | |
Paper 6 Financial and Strategic Management (Section A - Financial Management) Study Material for May 2026 | |
Paper 6 Financial and Strategic Management (Section B - Strategic Management) Study Material for May 2026 | |
| Paper | Study Material |
|---|---|
Paper 1 Advanced Accounting May/Sep 2025 and Jan 2026 Study Material | |
Paper 2 Corporate and Other Laws Study Material May/Sep 2025 and Jan 2026 | |
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/Sep 2025 and Jan 2026 | |
| Group II | |
Paper 4 Cost and Management Accounting Study Material for May/Sep 2025 and Jan 2026 | |
Paper 5 Auditing and Ethics Study Material for May/Sep 2025 and Jan 2026 | |
Paper 6 Financial and Strategic Management (Section A - Financial Management) Study Material for May/Sep 2025 and Jan 2026 | |
Paper 6 Financial and Strategic Management (Section B - Strategic Management) Study Material for May/Sep 2025 and Jan 2026 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 | - |
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| 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 2026 through its official website. The ICAI CA Inter suggested answers 2026 will provide students detailed answers to questions asked in the previous sessions of CA Inter exams. The CA Inter 2026 suggested answers will be given for each subject and each session separately. Candidates by going through these CA Inter suggested answers 2026 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 2026 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 2026 should practice the sample papers to get a good understanding of the question pattern and their difficulty level. Solving CA Inter sample papers 2026 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 2026 regularly.
Candidates may follow the below-mentioned tips while preparing for the CA Inter 2026.
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 2026 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 -
Frequently Asked Questions (FAQs)
There will be a total of 6 papers in CA Intermediate 2026.
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.
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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