CA Intermediate Study Material Sept 2025, Download Free PDF for Preparation

Get the complete CA Intermediate Study Material Sept 2025 attempt. Easy PDF downloads by ICAI for all subjects. Explore this blog for more details on the CA inter preparation.

The Chartered Accountancy (CA) Intermediate Examination is important in becoming a chartered accountant. For candidates targeting the September 2025 examinations, it is important to have access to the most up-to-date and complete CA Intermediate study material Sept 2025. 

This blog offers intensive observation of the CA Intermediate syllabus, recommended study resources, and effective preparation strategies to help you succeed. 

Understanding CA Intermediate Study Status for September 2025 

In 2025, ICAI introduced a new scheme for the CA Intermediate syllabus, depicting contemporary industry standards. This update marks an important inflection, and students must adapt to changes to stay ahead in their preparation.   

The ICAI CA intermediate syllabus is wisely designed based on years of experience by expert subject experts, and each concept is provided very accurately in the material. You do not need to refer to anything other than this ICAI study material. This includes a wide range of practice problems that help focus on each part of the adjustment and difficult areas. 

In the ICAI CA Intermediate Exams, 100% of the part is covered only in the scope of this study material. You will only get various accurate questions in the CA Inter Exam from this ICAI study material.

ICAI has released the latest CA Intermediate study material for the September 2025 examinations. ICAI has announced the CA intermediate study material for the upcoming examination on its official handle (https://www.icai.org/). It is recommended by ICAI that students should download and always mention ICAI's CA intermediate study material.

Overview of the CA Intermediate Exam 2025

Before undergoing CA intermediate studies, physical students are advised to undergo the main attraction of the CA Intermediate Examination below.

Examination Name Chartered Accountancy (CA) intermediate level
Type of Questions in Exam Objective and Descriptive both
Mode of Examination Offline Mode (Pen & Paper-based)
Duration of each paper Three hours per paper (3 hrs.)
Total Number of Papers 6 Papers (Intermediate) 
Name of the Conducting Body The Institute of Chartered Accountants of India (ICAI)
Exam Level National level
Medium of Exam English/Hindi
CA Inter Exam Dates
  • Group 1: 12th, 14th and 17th September 2024
  • Group 2: 19th, and 23rd May 2024

CA Intermediate Study Material Sept 2025 Under New Scheme

The CA intermediate course consists of two groups, each of which has three papers. The study material incorporates all the necessary subjects and provides comprehensive resources to help students prepare effectively.

Advanced Accounting Click Here to download
Corporate and Other Laws Click Here to download
Taxation (Goods and Services Tax Click Here to download
Taxation (Income-tax Law) Click Here to download
Cost and Management Accounting Click Here to download
Auditing and Ethics Click Here to download
Financial Management and Strategic Management (Paper A) Click Here to download
Financial Management and Strategic Management (Paper B) Click Here to download

Paper-Wise CA Intermediate Study Material for Sept 2025

Paper 1: Advanced Accounting 

CA Intermediate Study Material 2025 for Advanced Accounting
Chapter No. Chapter Name
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 & Disclosure-Based Accounting Standards
Chapter 5 Assets-Based Accounting Standards
Chapter 6 Liabilities-Based Accounting Standards
Chapter 7 Accounting Standards Based on Items Impacting Financial Statements
Chapter 8 Revenue-Based Accounting Standards
Chapter 9 Other Accounting Standards
Chapter 10 Accounting Standards for Consolidated Financial Statements
Chapter 11 Financial Statements of Companies
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

Paper 2: Corporate and Other Laws 

CA Intermediate Study Material 2025 for Corporate and Other Laws
PART I—Company Law and Limited Liability Partnership Law
Module 1 Module 2 Module 3
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

Paper 3: Taxation

CA Intermediate Study Material 2025 for Taxation
Section A: Income Tax Law
Module 1 Module 2
SECTION I
Overview, Scenario, Crossword Puzzle
Chapter 1: Basic Concepts
Chapter 2: Residence and Scope of Total Income		 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 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 IV
Overview, Scenario, Crossword Puzzle
Chapter 7: Advance Tax, Tax Dedication 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
Section B: Goods and Services Tax
Module 1 Module 2
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		 Chapter 8: Input Tax Credit
Chapter 9: GST 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 Dedication at Source and Collection of Tax at Source
Chapter 15: Returns

Paper 4: Cost and Management Accounting

CA Intermediate Study Material 2025 for Cost and Management Accounting
Module 1 Module 2
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

Paper 5: Auditing and Ethics

CA Intermediate Syllabus 2025 for Auditing & Ethics
Module 1 Module 2
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 Types of Entities
Chapter 10: Audit of Banks
Chapter 11: Ethics and Terms of Audit Engagements

Paper 6: Financial Management and Strategic Management

CA Intermediate Study Material for Financial Management and Strategic Management
Section A—Financial Management
Module 1 Module 2
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

How to Download the CA Intermediate Study Material Sept 2025

The Institute of Chartered Accountants of India (ICAI) provides official study material for CA Intermediate students through its digital platform. Here is a step-by-step guide to help download the CA intermediate study material for September 2025: 

Step 1: Visit the ICAI BOS Knowledge Portal

  • Go to the official ICAI BOS (Board of Studies) Knowledge Portal, https://boslive.icai.org or https://www.icai.org

Step 2: Navigate to the “Study Material” Section

  • On the homepage, hover over the “Students” tab.
  • Click on “BoS Knowledge Portal” from the dropdown.
  • You’ll be redirected to the study resources page.

Step 3: Select Your Course

  • Under “BoS Knowledge Portal,” select “Intermediate Course.”

Step 4: Choose Your Subject

  • You’ll see a list of subjects under the CA Intermediate syllabus.
  • Click on the subject for which you want the study material.

Step 5: Download the Chapters

  • The study material is divided chapter-wise.
  • Click on the PDF icon or “Download” link next to each chapter or module. 
  • The file will start downloading to your device.

Strategies to Clear the CA Intermediate Exam on First Attempt 2025

To clean the CA intermediate course, CA candidates need to follow some strategies. Strategies are as follows:

  • Prepare a study plan as per the CA Inter Exam dates. 
  • After the Jan exam session 2025, download the ICAI CA Inter study material for only the Sept 2025 attempts. 
  • We have also shared ICAI inter-study material in both English and Hindi.
  • Students have to prepare their amendment through InterNotes PDF, which will help at the time of the amendment. 
  • Candidates should focus on logic and focus on data. Students must have a command of the calculator. 
  • Candidates should take a short break during the study. 
  • CA Intermediate candidates should try to amend at least three times. 
  • Candidates should solve model test letters for better practice. 
  • Candidates should also focus on how to write answers during the exam. 
  • CA candidates should try to amend the last month.

These strategies have helped many students achieve good CA intermediate results. If you follow proper strategies and use good study materials, cleaning the intermediate or IPCC is not a difficult task for you.

3 Months Preparation Tips to Crack CA Intermediate Exam Sept 2025

You will have three months to prepare for your exam. Students should set a target for every month and then complete the entire course of the CA intermediate course.

First Month Preparation Strategy 

During the first month of preparation, try to cover the theoretical part of the chapter. Keep working on the theoretical part of subjects and try to understand the basic concepts so that things become easier for you in further studies. The course is huge, so you need to be regular with your studies.

Second Month Preparation Strategy 

It is time to practice practical problems for the whole day. With only one month for the examination, you need to cover the course on time with regular studies. If you have any doubts, ask your teachers or seniors to help you. 

This is the time when your concepts about the subject should be clear, and you should be completely focused on the practical part of the course. Sit back and focus on the subject; you are efficient at cleaning up any problem or dilemma related to the subject or question. You can again seek guidance from teachers or your superiors.

Third Month Preparation Strategy 

After all, you have been here for the last 2 days for your exam. Your exams are coming, so do not panic if you are still pending in the course. Follow your study plan, and you will be able to review those remaining subjects. During this time, do not panic or have extreme confidence. 

This is the time to keep your brain and body stable and fit. With a concentrated and coherent study plan, you will be well prepared and feel confident about your ability.

 

FAQs

When to register for CA Inter September 2025?

The period of registration for the CA Intermediate September 2025 examinations ended on 1 February 2024. Candidates wishing to appear for the September 2025 examinations were to register with the Institute of Chartered Accountants (ICAI) by that date.

Which study material is best for CA Intermediate?

For CA Intermediate, the official study material provided by the Institute of Chartered Accountants of India (ICAI) is generally considered the most comprehensive and effective resource.

Is 2.5 months enough for CA Inter?

Yes, 2.5 months can be enough to prepare for the CA Inter Exam, especially if you have already completed the course and focus on the amendments. However, this requires a focused study, a smart plan, and disciplined amendment.

What is the last date for CA Form 2025?

The last date for submission of the CA Foundation May 2025 examination form without any time limit was on 14 March 2025. The time limit for depositing with a late fee was March 17, 2025.

How many attempts for CA Intermediate?

There is no limit to the number of efforts permissible for the CA Intermediate Examination. Until you pass all the papers, you can try the exam several times. However, registration for the CA Intermediate course is valid for 5 years, and it can be renewed for another 5 years with fees, but this renewal is allowed only once.

Which is the toughest subject of CA Inter?

In CA Inter, auditing is usually considered the most difficult subject. This is due to its complex nature and difficulty studying independently. While auditing requires a strong foundation in accounting and corporate law, topics such as financial management and strategic management also demand significant attention.

Is CA Inter easy to crack?

No, the CA Intermediate Examination is generally considered challenging. This requires a concentrated approach to be an important effort and success, although it is obtained with dedicated preparations. The course is spacious and requires a deep understanding of concepts.

Can I directly give the CA Intermediate?

Yes, bypassing the CA Foundation, you can register directly for the CA Intermediate Examination through the Direct Entry Scheme. It is possible if you are a commerce bachelor's or postgraduate with at least 55% marks, or a non-commerce graduate or postgraduate with at least 60% marks.

Which group is easy in CA Inter?

Generally, Group 2 of the CA Inter Examination is considered easier than Group 1. This is because Group 2 focuses on subjects such as auditing and EIS & SM, which in some groups make less demand than more practical subjects, such as accounting, taxation, and cost.

What are the fees for CA Foundation 2025?

The CA Foundation Course fee for 2025 is ₹ 11,300 for Indian students, including a ₹ 9,000 registration fee, ₹ 1,500 for the examination form, and ₹ 200 for the student journal and prospectus. There is also an alternative of a 400-member magazine fee. Coaching fees, if selected, can range from ₹ 50,000 to ₹ 60,000. For foreign students, the fee is $1105.