CA Intermediate Syllabus Sept 2026: Subject Coverage & ICAI Updates

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 Sept 2026

The CA Intermediate course is divided into two groups, including six papers that include important subjects such as accounting, auditing, business law, and taxation. For a complete overview, check the CA Intermediate Syllabus for Sept 2026 table below.

Paper 1: Syllabus 2026
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 Sept 2026 Session

See the table below for the new CA Intermediate exam pattern 2026 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 2026
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 2026

Here we are going to explain the paper-wise syllabus of CA Intermediate for the Sept 2026 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 2026 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 2026. See the below table to understand the CA Intermediate syllabus 2026 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 2026 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 2026.

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 2026, 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 2026, 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 2026:

• Understand the CA Intermediate Syllabus 2026: Start with carefully reading the CA Intermediate Syllabus for 2026. 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.