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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.
CA Intermediate Notes provide concise, exam-focused summaries of ICAI study material, helping students revise key concepts quickly and effectively for the September 2025 exams. Ideal for last-minute preparation.
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 |
| Chapter-2 | Framework for Preparation and Presentation of Financial Statements | Download |
| Chapter 3 (Overview of Accounting Standards) Unit- 1, 2 | Applicability of Accounting Standards | Download |
| Overview of Accounting Standards | Download | |
| Chapter 4 (Financial Statements of Companies) Unit- 1, 2 | Preparation of Financial Statements | Download |
| Cash Flow Statement | Download | |
| Chapter-5 | Profit or Loss Pre and Post-Incorporation | Download |
| Chapter-6 | Accounting for Bonus Issue and Right Issue | Download |
| Chapter-7 | Redemption of Preference Shares | Download |
| Chapter-8 | Redemption of Debentures | Download |
| Chapter-9 | Investment Accounts | Download |
| Chapter-10 | Insurance Claims for Loss of Stock and Loss of Profit | Download |
| Chapter-11 | Hire Purchase and Installation Sale Transactions | Download |
| Chapter-12 | Departmental Accounts | Download |
| Chapter-13 | Accounting for Branches, Including Foreign Branches | Download |
| Chapter-14 | Accounts from Incomplete Records | Download |
Paper 2: Corporate Law
|
Part-I |
Chapter-1 |
Preliminary | Download |
|
Chapter-2 |
Incorporation of Company and Matters Incidental Thereto | Download | |
|
Chapter-3 |
Prospectus and Allotment of Securities | Download | |
|
Chapter-4 |
Share Capital and Debentures | Download | |
|
Chapter-5 |
Acceptance of Deposits by Companies | Download | |
|
Chapter-6 |
Registration of Charges | Download | |
|
Chapter-7 |
Management & Administration | Download | |
|
Chapter-8 |
Declaration and Payment of Dividend | Download | |
|
Chapter-9 |
Accounts of Companies | Download | |
|
Chapter-10 |
Audit and Auditors | Download | |
|
Part-II |
Chapter-1 Units: 1, 2, 3 |
Contract of Indemnity and Guarantee | Download |
| Bailment and Pledge | Download | ||
| Agency | Download | ||
|
Chapter-2 |
The Negotiable Instruments Act, 1881 | Download | |
|
Chapter-3 |
The General Clauses Act, 1897 | Download | |
|
Chapter-4 |
Interpretation of Statutes | Download |
Paper 3: Cost & Management Accounting
|
Chapter-1 |
Introduction to Cost and Management Accounting | Download |
|
Chapter-2 |
Material Cost | Download |
|
Chapter-3 |
Employee Cost | Download |
|
Chapter-4 |
Overheads: Absorption Costing Method | Download |
|
Chapter-5 |
Activity Based Costing | Download |
|
Chapter-6 |
Cost Sheet | Download |
|
Chapter-7 |
Cost Accounting System | Download |
|
Chapter-8 |
Unit & Batch Costing | Download |
|
Chapter-9 |
Job Costing and Contract Costing | Download |
|
Chapter-10 |
Process & Operation Costing | Download |
|
Chapter-11 |
Joint Products & By-Products | Download |
|
Chapter-12 |
Service Costing | Download |
|
Chapter-13 |
Standard Costing | Download |
|
Chapter-14 |
Marginal Costing | Download |
|
Chapter-15 |
Budget and Budgetary Control | Download |
Paper 4: Taxation
Paper 5: Auditing and Ethics
|
Chapter-1 |
Nature, Objective and Scope of Audit | Download |
|
Chapter-2 |
Audit Strategy, Audit Planning and Audit Programme | Download |
|
Chapter-3 |
Audit Documentation and Audit Evidence | Download |
|
Chapter-4 |
Risk Assessment and Internal Control | Download |
|
Chapter-5 |
Fraud and Responsibilities of the Auditor in this Regard | Download |
|
Chapter-6 |
Audit in an Automated Environment | Download |
|
Chapter-7 |
Audit Sampling | Download |
|
Chapter-8 |
Analytical Procedures | Download |
|
Chapter-9 |
Audit of Items of Financial Statements | Download |
|
Chapter-10 |
The Company Audit | Download |
|
Chapter-11 |
Audit Report | Download |
|
Chapter-12 |
Audit of Banks | Download |
|
Chapter-13 |
Audit of Different Types of Entities | Download |
Paper 6: Financial Management and Strategic Management
|
Enterprise Information Systems |
||
|
Chapter-1 |
Automated Business Processes | Download |
|
Chapter-2 |
Financial and Accounting Systems | Download |
|
Chapter-3 |
Information Systems and its Components | Download |
|
Chapter-4 |
E-Commerce, M-Commerce and Emerging Technologies | Download |
|
Chapter-5 |
Core Banking Systems | Download |
|
Strategic Management |
||
|
Chapter-1 |
Introduction to Strategic Management | Download |
|
Chapter-2 |
Dynamics of Competitive Strategy | Download |
|
Chapter-3 |
Strategic Management Process | Download |
|
Chapter-4 |
Corporate-Level Strategies | Download |
|
Chapter-5 |
Business-Level Strategies | Download |
|
Chapter-6 |
Functional Level Strategies | Download |
|
Chapter-7 |
Organization and Strategic Leadership |
Download |
|
Chapter-8 |
Strategy Implementation and Control | Download |
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:
When it comes to preparing for the hard CA exams, choosing the right test series can make all the difference. Studycaller.com has emerged as a trusted and result-oriented platform for CA Foundation, Intermediate, and Final aspirants. Here is why it should be your first choice:
The registration for the CA Intermediate September 2025 examinations will start from July 5, 2025. The last date for registration with regular fees is July 18, 2025. A late fee can be paid by July 21, 2025.
Yes, 2.5 months can be sufficient for CA intermediate examinations, especially if you have already completed the course and focus on the amendments. A well-structured study plan, hardworking efforts, and concentrated amendments are important for success within this time limit.
It is accepted that the most challenging theme in CA Inter is auditing. Due to the fact that a person cannot study this subject alone, it is the most competitive. Learning about auditing, corporate law, accounting, and courses on other legal subjects.
There is no limit to the number of attempts allowed for the CA Intermediate Examination. Until you clear all the papers, you can take the exam several times as required.
CA Intermediate Examination the fee for Indian students is ₹1,500 for a single group and ₹2,700 for both groups. For international students, the fee for a single group is $325 and $500 for both groups.
Although it is possible to pass the CA Foundation Examination in 3 months with dedicated efforts and a strategic study plan, it is usually considered a short time limit. CA Intermediate and Final exams, with their more comprehensive course, usually require more time for adequate preparation.
Generally, CA Inter Group 2 is considered easier than Group 1 by many students and experts. Group 2 has a high principle-based material, making it easier to prepare than Group 1, with more practical themes such as accounting and taxation.
Clearing CA Intermediate is generally considered challenging due to the huge number of courses and many subjects, with a relatively low pass percentage. However, with effective preparation and a dedicated approach, it is a manageable goal for many students.
In CA Intermediate, accounting and cost and management accounting are commonly considered the most scoring subjects, according to the accounting and finance blog.
Failing the CA Intermediate Exam means that you will need to withdraw from the exam in which you fail. There is no restriction on the number of attempts, so you can retake the exams until you pass. ICAI CA does not limit the number of attempts for Intermediate, so you can continue the examinations until you pass.
