CA Intermediate Syllabus 2025 – Detailed Subject-wise Overview

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.

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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)

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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

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Download CA Intermediate Syllabus PDF

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

👉 Download CA Intermediate Syllabus PDF 2025

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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

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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.

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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!