CA Intermediate Syllabus May 2025, Check Updated Exam Details

ICAI has updated the CA Intermediate Syllabus 2025. Check the recent CA Inter syllabus for 2025, which includes important details, new subjects, and exam formats.

The ICAI-framed CA Intermediate course covers in-depth topics such as accounting, business legislation, auditing and assurance, cost accounting, taxation, and financial management. Because this phase of the CA course is challenging, most applicants fail the tests on their first try. Multiple tries are typically performed before moving on to the CA Final level. 

Preparation for the CA Intermediate exam requires complete concentration, detailed study, and regular practice. Students need to go through all the units of the syllabus since the exam paper contains questions from nearly all the chapters. The CA Intermediate exam is held three times a year, and candidates have to register according to their eligibility and desired exam session. 

CA Intermediate Syllabus May 2025

The CA Intermediate syllabus was given a major overhaul in 2023, which took effect for the CA Inter May 2024 exams. Under these changes, MCQs have been added to the exam pattern. The CA Intermediate course is split into two groups, consisting of six papers that include important subjects such as accounting, auditing, business law, and taxation. For a comprehensive overview, see the CA Intermediate Syllabus 2025 table below.

Paper 1: Syllabus 2025
Group I Group II
Paper 1: Advanced Accounting Paper 4: Cost and Management Accounting
Paper 2: Corporate and Other Laws Paper 5: Auditing and Ethics
Paper 3: Taxation Section 
A: Income Tax Law Section 
B: Goods & Services Tax		 Paper 6: Financial Management & Ethics Management
Section A: Financial Management Section
B: Ethics Management

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CA Intermediate Exam Pattern for May 2025 Session

See the table below for the new CA Intermediate exam pattern 2025 according to the revised ICAI plan, with paper-wise marks, duration, and assessment structure for Group 1 and Group 2 subjects.

CA Intermediate Exam Pattern 2025
S. No Paper Name Marks
1 Advanced Accounting 100 Marks
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
3 Taxation
Section A: Income Tax Law
Section B: Goods and Services Tax		 100 Marks
Section A: 50 Marks
Section B: 50 Marks
4 Cost and Management Accounting 100 Marks
5 Auditing and Ethics 100 Marks
6 Financial Management And Strategic Management
Section A: Financial Management
Section B: Strategic Management		 100 Marks
Section A: 50 Marks
Section B: 50 Marks

Paper-wise CA Intermediate Syllabus 2025

Here we are going to explain the paper-wise syllabus of CA Intermediate for the May 2025 session. Those candidates who are preparing to attempt this session can check thoroughly. 

Paper 1: Advanced Accounting (100 Marks)

The entire CA Inter Advanced Accounts syllabus 2025 is divided into 3 modules, and the students must go through each one of them in depth. ICAI has incorporated 15 chapters in the Advanced Accounting syllabus for 2025. See the below table to understand the CA Intermediate syllabus 2025 for Paper 1, i.e., advance accounting.

Syllabus Modules Chapters
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 and 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 Statement
  • 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

Paper 2: Corporate And Other Laws

The following table is for a breakup of CA Inter Syllabus Paper 2: Corporate and Other Laws according to the New Scheme of Education and Training. The paper consists of three modules for systematic study and thorough examination.

Syllabus Modules Chapters
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
Module-3 (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 

The subject of CA Inter Taxation needs ongoing changes. The two sections of the CA Inter taxation course are indirect taxes and income tax law. A complete taxation syllabus for the 2025 tests is shown in the table below.

Syllabus Modules Chapters
Module-1 Section I
Chapter 1: Basic Concepts
Chapter 2: Residence and Scope of Total Income
  Section II
Chapter 3: Heads of Income
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
  Section V
Chapter 9: Income Tax Liability—Computation and Optimisation

Section B: Good and Service Tax (50 Marks)

Syllabus Modules Chapters
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

Paper 4: Cost and Management Accounting (100 Marks)

The syllabus for the CA Intermediate Course Paper 4: Cost and Management Accounting under the updated Scheme of Education and Training is shown in the following table. The two modules in this syllabus cover important subjects that applicants should research in order to take the CA Intermediate Exam in 2025.

Syllabus Modules Chapters
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 and Batch Costing
  Chapter 9: Job Costing
  Chapter 10: Process and 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 Assurance

The syllabus for the CA Intermediate Course, Paper 5: Auditing & Ethics, by the New Scheme of Education and Training, is displayed in the table below. With a focus on the key subjects that candidates must learn to pass the CA Intermediate Exam in 2025, the syllabus is divided into two modules.

Syllabus Modules Chapters
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

Paper 6: Financial Management and Strategic Management

The syllabus for Paper 6 of the CA Intermediate Course, Financial Management and Strategic Management under the New Scheme of Education and Training, is shown in the table below. The curriculum, which covers the fundamental subjects that applicants must learn in order to prepare for the CA Intermediate Exam 2025, is broken up into two divisions and two modules.

Syllabus Modules Chapters
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

Section B: Strategic Management

Syllabus Modules Chapters
Module-1 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

CA Intermediate Exam Marking Scheme 

All the papers of the CA Inter exam consist of objective as well as descriptive questions. Here, 30 marks are comprised for objective-type questions and 70 marks for descriptive-type questions.

Here, it must be kept in mind that there is no negative marking for objective types of questions and all of them are compulsory. The objective type of questions can be either 1 mark or 2 marks. Check the table for paper-wise marks:

Papers Subjective Objective
Paper 1: Advanced Accounting 70 Marks 30 Marks
Paper 2: Corporate Laws 70 Marks 30 Marks
Paper 3: Cost and Management Accounting 70 Marks 30 Marks
Paper 4: Taxation 70 Marks 30 Marks
Paper 5: Auditing and  Ethics 70 Marks 30 Marks
Paper 6: Financial Management 35 Marks 15 Marks
Paper 6: Strategic Management 35 Marks 15 Marks

CA Intermediate Syllabus Preparation Tips 

Here are some important steps for preparing the CA Intermediate Syllabus for 2025:

  • Understand the CA Intermediate Syllabus 2025: Start with carefully reading the CA Intermediate Syllabus for 2025. Note down the weightage of each subject so that you can plan your study accordingly.
  • Develop a study schedule: Formulate a well-planned study calendar that provides ample time for each topic. Ensure your schedule includes regular review sessions.
  • Quality Resources: Use prescribed study guides and textbooks for a better understanding of the topics. See that the materials are current with the recent syllabus modifications.
  • Practice Regularly: Improve your problem-solving ability by practicing regularly using sample questions and last year's papers. This will help you get accustomed to the exam pattern.
  • Time Management: Practice solving questions under given time constraints to enhance your speed and effectiveness in the exam.

Summary

The Institute of Chartered Accountants of India (ICAI) established the CA Intermediate syllabus, which consists of eight papers split into two categories. Several topics are covered in the course, such as financial management, auditing, taxation, and accounting. For students to perform well on the CA Intermediate exam, they must fully comprehend the syllabus.

FAQs

What is the syllabus of CA Intermediate?

Accounting, business laws, auditing, taxation, cost and management accounting, and financial management are among the topics covered in the two sets of three examinations that make up the Institute of Chartered Accountants of India's (ICAI) CA Intermediate syllabus.

Is 2.5 months enough for CA Inter?

Yes, if you've already finished the course and concentrated on practice and revision, two and a half months can be enough for CA Inter. But it necessitates a well-thought-out strategy, constant work, and setting priorities for important areas.

Is CA Intermediate easy?

Generally speaking, CA Intermediate is a difficult phase of the chartered accountancy path that calls for careful planning, a laser-like focus, and a thorough comprehension of the curriculum.

Can I pass CA Inter in 3 months?

Yes, passing CA Inter in three months is feasible, but it calls for a very concentrated and disciplined study strategy that prioritizes important subjects, follows a set study schedule, and includes frequent revision and practice exams.

Which group of CA Inter is easy?

Although each person's strengths and preferences can influence the degree of difficulty, CA Intermediate Group 2 is generally thought to be easier than Group 1.

Which is the toughest subject of CA Inter?

Because of its intricate ideas and real-world applications, Auditing and Assurance is sometimes regarded as the most difficult topic in the CA Intermediate course.

How many years of articleship for CA?

The articleship duration for CA is three years. Students learn how to apply their theoretical knowledge to real-world situations, acquire practical experience working under a certified public accountant, and build critical skills necessary for a prosperous accounting career.

What if I fail in CA Intermediate?

You can retake the CA Intermediate exam as many times as necessary during your registration period, concentrating on your weak areas and refining your study approach, so failing it doesn't mean your CA adventure is over.

How to pass CA Inter in first attempt?

Establish a regular study schedule, fully comprehend the content and exam format, practice frequently with practice exams, and give priority to conceptual clarity and application if you want to pass the CA Inter exam on your first try.

How long is CA Inter valid?

The CA Intermediate registration is valid for 5 years from the date of registration. After the initial 5-year period, you can revalidate your registration for another 5 years by paying a revalidation fee of ₹400.