Explore the CA Intermediate notes and study material for Sept 2025. Download ICAI PDFs for all subjects, covering both Groups 1 and 2. Prepare effectively with updated syllabus content.
The CA Intermediate Institute of Chartered Accountants of India (ICAI) is the second level of the Chartered Accountancy Course. With the arrival of the September 2025 examinations, it is necessary for students to use the most updated and course-based CA intermediate notes and study materials. ICAI has already released official study material and module material on its official platform, which serves as the basis for exam questions.
This article includes everything you need about CA Intermediate notes and study materials for the September 2025 session—how to download ICAI PDF, subject-wise material, old vs. new courses, and preparation tips.
ICAI official study material is considered the most authentic and exam-relevant content for CA exams. The entire CA Intermediate paper is based on the content provided in these modules. Here is why ICAI study material is essential:
For downloading official ICAI materials, You can visit https://www.icai.org
From 2024 onwards, the new syllabus introduced by ICAI is applicable to all intermediate students. The September 2025 attempt will follow this structure:
| Group | Subject Name | Subjects Code |
| Group 1 | Advanced Accounting | Paper 1 |
| Corporate and Other Laws | Paper 2 | |
| Taxation (Income Tax + GST) | Paper 3 | |
| Group 2 | Cost and Management Accounting | Paper 4 |
| Auditing and Code of Ethics | Paper 5 | |
| Financial Management and Strategic Management | Paper 6 |
paper 1: Accounting
| Chapter-1 | Introduction to Accounting Standards | Download
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| Chapter-2 | Framework for Preparation and Presentation of Financial Statements | Download
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| Chapter 3 (Overview of Accounting Standards) Unit- 1, 2 | Applicability of Accounting Standards | Download
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| Overview of Accounting Standards | Download
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| Chapter 4 (Financial Statements of Companies) Unit- 1, 2 | Preparation of Financial Statements | Download
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| Cash Flow Statement | Download
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| Chapter-5 | Profit or Loss Pre and Post-Incorporation | Download
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| Chapter-6 | Accounting for Bonus Issue and Right Issue | Download
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| Chapter-7 | Redemption of Preference Shares | Download
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| Chapter-8 | Redemption of Debentures | Download
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| Chapter-9 | Investment Accounts | Download
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| Chapter-10 | Insurance Claims for Loss of Stock and Loss of Profit | Download
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| Chapter-11 | Hire Purchase and Installation Sale Transactions | Download
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| Chapter-12 | Departmental Accounts | Download
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| Chapter-13 | Accounting for Branches, Including Foreign Branches | Download
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| Chapter-14 | Accounts from Incomplete Records | Download
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Paper 2: Corporate Law
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Part-I |
Chapter-1 |
Preliminary
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Chapter-2 |
Incorporation of Company and Matters Incidental Thereto | Download
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Chapter-3 |
Prospectus and Allotment of Securities | Download
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Chapter-4 |
Share Capital and Debentures | Download
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Chapter-5 |
Acceptance of Deposits by Companies | Download
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Chapter-6 |
Registration of Charges | Download
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Chapter-7 |
Management & Administration | Download
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Chapter-8 |
Declaration and Payment of Dividend | Download
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Chapter-9 |
Accounts of Companies | Download
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Chapter-10 |
Audit and Auditors | Download
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Part-II |
Chapter-1 Units: 1, 2, 3 |
Contract of Indemnity and Guarantee | Download
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| Bailment and Pledge | Download
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| Agency
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Chapter-2 |
The Negotiable Instruments Act, 1881 | Download
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Chapter-3 |
The General Clauses Act, 1897 | Download
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Chapter-4 |
Interpretation of Statutes | Download
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Paper 3: Cost & Management Accounting
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Chapter-1 |
Introduction to Cost and Management Accounting | Download
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Chapter-2 |
Material Cost | Download
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Chapter-3 |
Employee Cost | Download
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Chapter-4 |
Overheads: Absorption Costing Method | Download
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Chapter-5 |
Activity Based Costing | Download
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Chapter-6 |
Cost Sheet | Download
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Chapter-7 |
Cost Accounting System | Download
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Chapter-8 |
Unit & Batch Costing | Download
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Chapter-9 |
Job Costing and Contract Costing | Download
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Chapter-10 |
Process & Operation Costing | Download
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Chapter-11 |
Joint Products & By-Products | Download
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Chapter-12 |
Service Costing | Download
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Chapter-13 |
Standard Costing | Download
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Chapter-14 |
Marginal Costing | Download
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Chapter-15 |
Budget and Budgetary Control | Download
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Paper 4: Taxation
Paper 5: Auditing and Ethics
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Chapter-1 |
Nature, Objective and Scope of Audit | Download
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Chapter-2 |
Audit Strategy, Audit Planning and Audit Programme | Download
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Chapter-3 |
Audit Documentation and Audit Evidence | Download
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Chapter-4 |
Risk Assessment and Internal Control | Download
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Chapter-5 |
Fraud and Responsibilities of the Auditor in this Regard | Download
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Chapter-6 |
Audit in an Automated Environment | Download
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Chapter-7 |
Audit Sampling | Download
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Chapter-8 |
Analytical Procedures | Download
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Chapter-9 |
Audit of Items of Financial Statements | Download
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Chapter-10 |
The Company Audit | Download
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Chapter-11 |
Audit Report | Download
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Chapter-12 |
Audit of Banks | Download
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Chapter-13 |
Audit of Different Types of Entities | Download
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Paper 6: Financial Management and Strategic Management
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Enterprise Information Systems |
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Chapter-1 |
Automated Business Processes | Download
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Chapter-2 |
Financial and Accounting Systems | Download
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Chapter-3 |
Information Systems and its Components | Download
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Chapter-4 |
E-Commerce, M-Commerce and Emerging Technologies | Download
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Chapter-5 |
Core Banking Systems | Download
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Strategic Management |
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Chapter-1 |
Introduction to Strategic Management | Download
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Chapter-2 |
Dynamics of Competitive Strategy | Download
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Chapter-3 |
Strategic Management Process | Download
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Chapter-4 |
Corporate-Level Strategies | Download
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Chapter-5 |
Business-Level Strategies | Download
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Chapter-6 |
Functional Level Strategies | Download
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Chapter-7 |
Organizationand Strategic Leadership |
Download
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Chapter-8 |
Strategy Implementation and Control | Download
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Section A: Financial Management
ICAI provides free PDFs of study material, practice manuals, and revision notes. To download:
Direct Link to ICAI BoS Portal: https://boslive.icai.org
While study materials are essential, knowing how to use them matters even more. Here is a simple study strategy:
In the final month before the exam, focus more on revision than on new learning. Here is how you can use your study material and notes:
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