On July 1, 2023, the ICAI announced a new CA Intermediate syllabus under an updated education and training scheme. The first exam based on this new syllabus were in May 2024. The final CA Intermediate exam under the old syllabus was held in November 2023. Candidates should carefully review the new CA Intermediate syllabus to strategically prepare for exam.
CA Intermediate Syllabus 2025 PapersÂ
| Sr. No. | Paper Name | Marks |
| 1 | Advanced Accounting | 100 Marks |
| 2 | Corporate And Other Laws
Part I: Company Law And Limited Liability Partnership Law Part II: Other Laws |
100 Marks
Part I: 70 Marks Part II: 30 Marks |
| 3 | Taxation
Section A: Income Tax Law Section B: Goods and Services Tax |
100 Marks
Section A: 50 Marks Section B: 50 Marks |
| 4 | Cost and Management Accounting | 100 Marks |
| 5 | Auditing and Ethics | 100 Marks |
| 6 | Financial Management And Strategic Management
Section A: Financial Management Section B: Strategic Management |
100 Marks
50 Marks 50 Marks |
Paper 1: Advanced Accounting
The paper of ‘Advanced Accounting’ at ‘Intermediate level’ concentrates on conceptual understanding of the crucial aspects of accounting. The objective of the paper at this level is to acquire the ability to apply specific accounting standards and legislations to different transactions and events for preparation and presentation of financial statements of various business entities. The students are required to develop an understanding of all the Accounting Standards and gain ability to apply the provisions contained therein to different practical situations.
| Sr. No. | Topics |
| 1 | Application of Accounting Standards
|
| 2 | Company Accounts
Accounting for Branches, including foreign branches. |
Paper 2: Corporate and Other Laws
The objective of this paper is to develop an understanding of the legal provisions and acquire the ability to analyze and apply the laws in practical situations.
| Sr. No. | Topics |
| PART I– COMPANY LAW AND LIMITED LIABILITY PARTNERSHIP LAW (70 MARKS) | |
| 1 | The Companies Act, 2013: including important rules and drafting of notices, resolutions etc.–
|
| 2 | The Limited Liability Partnership Act, 2008 including important Rules |
| PART II- OTHER LAWS (30 MARKS) | |
| 1 | The General Clauses Act, 1897:
Important Definitions, Extent and Applicability, General Rules of Construction, Powers and Functionaries, Provisions as to Orders, Rules, etc. made under Enactments and Miscellaneous provisions |
| 2 | Interpretation of Statutes:
Rules of Interpretation of Statutes, Aids to Interpretation, Rules of Interpretation/Construction of Deeds and Documents |
| 3 | The Foreign Exchange Management Act, 1999:
Significant definitions and concepts of Current and Capital Account Transactions |