Syllabus

CA Intermediate Syllabus 2025 – Detailed Subject-wise Overview

Get a subject-wise overview of the CA Intermediate syllabus for 2025. Learn about the topics covered in Advanced Accounting, Corporate Laws, Taxation, and more. Essential for effective exam preparation.

The CA Intermediate examination is the second stage of the Chartered Accountancy course offered by the Institute of Chartered Accountants of India (ICAI). It builds upon foundational knowledge and introduces core accounting, taxation, auditing, and financial concepts essential for becoming a Chartered Accountant.

In this detailed guide, we cover the complete CA Intermediate syllabus 2025, including subject-wise topics, marks distribution, number of questions, PDF download link, specializations, recommended books, and expert preparation tips.


Exam Overview

Feature Details
Exam Name CA Intermediate
Conducting Body ICAI (Institute of Chartered Accountants of India)
Exam Level Second Level of CA Course
Mode of Exam Offline (Pen and Paper)
Medium English / Hindi
Groups 2 Groups (Group I & Group II)
Total Subjects 8 Subjects
Question Type Objective and Descriptive
Passing Criteria 40% per subject and 50% aggregate per group
Frequency Twice a year (May and November)

CA Intermediate Subjects – Group-wise Syllabus

The CA Intermediate course is divided into two groups. Each group contains four subjects. Below is the detailed subject-wise syllabus including topics, marks weightage, and expected number of questions.

Group I Subjects

1. Accounting (Paper 1)

Topics Marks Weightage Expected Questions
Accounting Standards 20-25 5-6
Company Accounts 15-20 4-5
Partnership Accounts 10-15 2-3
Special Transactions (e.g., Hire Purchase) 15-20 3-4
Not-for-Profit Organization 5-10 1-2
Insurance Claims 5-10 1-2
Other Topics 5-10 1-2

2. Corporate and Other Laws (Paper 2)

Part I: Company Law (60 Marks)
Part II: Other Laws (40 Marks)

Topics Marks Weightage Expected Questions
Incorporation, MOA, AOA, Directors 30-35 6-8
Share Capital and Debentures 10-15 2-3
Indian Contract Act, General Clauses Act 20-25 4-5
Interpretation of Statutes 5-10 1-2

3. Cost and Management Accounting (Paper 3)

Topics Marks Weightage Expected Questions
Cost Concepts and Classification 15-20 3-4
Material, Labour, Overhead Costing 20-25 5-6
Marginal, Standard Costing 20-25 4-5
Budgeting, Process & Contract Costing 15-20 3-4
CVP Analysis, Decision Making 10-15 2-3

4. Taxation (Paper 4)

Part A: Income Tax (50 Marks)
Part B: GST (50 Marks)

Topics Marks Weightage Expected Questions
Basic Concepts, Residential Status 5-10 1-2
Heads of Income 25-30 5-6
Deductions, Set-Off, Rebate 10-15 2-3
Introduction to GST 20-25 4-5
Input Tax Credit, Returns 20-25 4-5

Group II Subjects

5. Advanced Accounting (Paper 5)

Topics Marks Weightage Expected Questions
Accounting Standards 20-25 5-6
Amalgamation, Buy-back 20-25 4-5
Partnership Accounts 15-20 3-4
Banking, Insurance Company Accounts 15-20 3-4
Branch and Department Accounts 10-15 2-3

6. Auditing and Assurance (Paper 6)

Topics Marks Weightage Expected Questions
Audit Nature and Types 10-15 2-3
Planning and Risk Assessment 15-20 3-4
Internal Control, Vouching 20-25 4-5
Audit of Entities 15-20 3-4
Documentation, Sampling 10-15 2-3

7. EIS & Strategic Management (Paper 7)

Section A: EIS (50 Marks)
Section B: Strategic Management (50 Marks)

Topics Marks Weightage Expected Questions
E-Commerce, DBMS 20-25 4-5
ERP, Core Banking 15-20 3-4
Strategic Planning 20-25 4-5
Business Environment 15-20 3-4

8. Financial Management & Economics (Paper 8)

Section A: Financial Management (60 Marks)
Section B: Economics for Finance (40 Marks)

Topics Marks Weightage Expected Questions
Capital Budgeting, Ratio 20-25 4-5
Cost of Capital, Leverage 15-20 3-4
Working Capital 15-20 3-4
Economics & Time Value 10-15 2-3

Download CA Intermediate Syllabus PDF

Click the link below to download the latest official CA Intermediate syllabus PDF:

👉 Download CA Intermediate Syllabus PDF 2025


Specializations After CA Intermediate

While no specialization is offered at the Intermediate level, your interest and subject strengths can guide your future specialization after becoming a Chartered Accountant:

  • Taxation (Direct & Indirect): Involves expertise in income tax, GST, and corporate taxation, focusing on compliance, planning, and advisory services for individuals and businesses.
  • Audit & Assurance: Specialize in statutory audits, internal audits, forensic audits, and risk assessments to ensure accuracy and transparency in financial reporting.
  • Financial Management: Focuses on budgeting, capital structure, valuation, and investment decisions to help organizations optimize financial performance and resource allocation.
  • Corporate and Economic Laws: Deals with corporate governance, SEBI regulations, company law compliance, and legal advisory for corporate restructuring and mergers.
  • Information Systems: Specialization in IT audits, cybersecurity, ERP systems, and evaluating internal control systems to align business operations with digital transformation.

Recommended Books for CA Intermediate

Subject Author / Publisher
Accounting CA Parveen Sharma / ICAI Module
Corporate & Other Laws Munish Bhandari / ICAI
Cost Accounting CA Ravi Kishore / ICAI
Taxation CA Vinod Gupta / TN Manoharan
Advanced Accounting CA Parveen Sharma / ICAI
Auditing Surbhi Bansal / ICAI
EIS & SM CA Swapnil Patni / CA Ankita Patni
FM & Economics CA G Sekar / ICAI

Preparation Tips for CA Intermediate

  • Start preparation at least 6 months before the exam.
  • Prioritize ICAI modules and RTPs.
  • Make handwritten notes for quick revision.
  • Solve mock tests under timed conditions.
  • Revise theory daily to retain concepts.
  • Stay updated with tax and law amendments.
  • Use group studies for theory-based subjects.
  • Stay consistent, healthy, and mentally strong.

Conclusion

The CA Intermediate syllabus 2025 is extensive yet rewarding. By understanding each subject’s structure, focusing on conceptual clarity, and following a disciplined study plan, you can successfully clear this level. Utilize ICAI materials, recommended books, and consistent revision strategies to stay ahead in your CA journey.

Have any questions about the CA Intermediate syllabus? Drop a comment below!

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