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CA Intermediate Notes Sept 2025, Download Subject-Wise PDF Notes

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 Inter Notes (Summary Notes, Revision Charts, Handwritten Notes, etc.)

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.


Importance of ICAI CA Intermediate Notes for Sept 2025

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:

  • All ICAI question papers, mock tests, and RTPs are prepared using these books.
  • They help build conceptual clarity and exam-oriented understanding.
  • Supplemented by revision notes, they act as a comprehensive guide for quick review.

For downloading official ICAI materials, You can visit https://www.icai.org

CA Intermediate Subjects List According to the New Syllabus

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

Download the CA Inter Study Notes

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


Income-tax Law

Chapter-1

Basic Concepts Download

Chapter-2

Residence and Scope of Total Income Download

Chapter-3

Incomes which do not form part of Total Income Download

Chapter-4(Heads of Income) Unit: 1, 2, 3, 4 and 5 

Salaries

Download

Income from House Property Download

Profits and Gains of Business or Profession Download

Capital Gains Download

Income from Other Sources Download

Chapter-5

Income of Other Persons included in Assessees Total Income Download

Chapter-6

Aggregation of Income, Set-off and Carry Forward of Losses Download

Chapter-7

Deductions from Gross Total Income Download

Chapter-8

Computation of Total Income and Tax Payable Download

Chapter-9

Advance Tax, Tax Deduction at Source and Introduction to Tax Collection at Source Download

Chapter-10

Provisions for filing Return of Income and Self-assessment Download

Indirect Taxes

Chapter-1

GST in India - An Introduction Download

Chapter-2

Supply under GST Download

Chapter-3

Charge of GST Download

Chapter-4

Exemptions from GST Download

Chapter 5 (Time and Value of Supply) Unit: 1, 2 Time of Supply Download

Value of Supply Download

Chapter-6

Input Tax Credit Download

Chapter-7

Registration

Download

Chapter-8

Tax Invoice: Credit and Debit Notes; E-way Bill Download

Chapter-9

Payment of Tax Download

Chapter-10

Returns

Download


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


Section-A: Financial Management

Chapter-1

Scope and Objectives of Financial Management Download

Chapter-2

Types of Financing Download

Chapter-3

Financial Analysis and Planning: Ratio Analysis Download

Chapter-4

Cost of Capital Download

Chapter-5

Financing Decisions: Capital Structure Download

Chapter-6

Financing Decisions: Leverages Download

Chapter-7

Investment Decisions Download

Chapter-8

Risk Analysis in Capital Budgeting Download

Chapter-9

Dividend Decisions Download

Chapter-10 (Management of Working Capital) Unit: 1, 2, 3, 4, and 6

Introduction to Working Capital Management Download

Treasury and Cash Management Download

Management of Inventory Download

Management of Receivables Download

Management of Payables (Creditors) Download

Financing of Working Capital Download

Section-B: Economics for Finance

Chapter-1 (Determination of National Income) Unit 1,2. 

National Income Accounting Download

The Keynesian Theory of Determination of National Income Download

Chapter-2 (Public Finance) Unit: 1,2

Fiscal Functions: An Overview Download

Market Failure Download

Government Interventions to Correct Market Failure Download

Fiscal Policy Download

Chapter 3 (Money Market) The Concept of Money Demand : Important Theories Download

The Concept of Money Supply Download

Monetary Policy Download

Chapter 4 (International Trade) Theories of International Trade Download

The Instruments of Trade Policy Download

Trade Negotiations Download

Exchange Rate and Its Economic Effects Download

International Capital Movements Download

How to Download the CA Intermediate Notes and Study Materials

ICAI provides free PDFs of study material, practice manuals, and revision notes. To download:

  • 1. Visit icai.org
  • 2. Click on Students > BoS Knowledge Portal
  • 3. Select Intermediate Course (New Scheme)
  • 4. Choose the desired subject
  • 5. Download the Study Material, MCQs, Case Scenarios, etc.

Direct Link to ICAI BoS Portal: https://boslive.icai.org

How to Use CA Intermediate Notes Effectively

While study materials are essential, knowing how to use them matters even more. Here is a simple study strategy:

  • Read the ICAI module once thoroughly to understand the concept.
  • Prepare your short notes during the second reading.
  • Use summary notes for revision in the last 30 days.
  • Solve all illustrations and exercises from the ICAI module and RTPs.
  • Give test series and mock tests to evaluate your preparedness.

Last 30 Days Strategies for CA Intermediate Sept 2025

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:

  • Days 1–10:
    Revise all subjects once using the ICAI summary modules and handwritten notes.
  • Days 11–20:
    Solve MCQs, MTPs, and RTPs.
  • Days 21–30:
    Give 1 full mock test per subject and revise important amendments and AS/SA.

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Frequently Asked Questions

When to register for CA Inter September 2025?

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.

Is 2.5 months enough for CA Inter?

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.

Which is the toughest paper in CA Inter?

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.

How many attempts for CA Inter?

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.

What is the fee for the CA Intermediate exam 2025?

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.

Can I crack CA in 3 months?

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.

Which group is easy in CA Inter?

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.

Is CA Inter easy to clear?

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.

Which is the most scoring subject in CA Inter?

In CA Intermediate, accounting and cost and management accounting are commonly considered the most scoring subjects, according to the accounting and finance blog.

What if I fail in CA Intermediate?

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.