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CA Intermediate Syllabus 2025, New Scheme Syllabus, Subjects and Detailed Topics

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 Papers 

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

  • AS1 Disclosure of Accounting Policies
  • AS2 Valuation of Inventories
  • AS3 Cash Flow Statements
  • AS4 Contingencies and Events Occurring After the Balance Sheet Date
  • AS5 Net Profit or Loss for the Period, Prior Period Items and Changes in Accounting Policies
  • AS6 Construction Contracts
  • AS7 Revenue Recognition
  • AS8 Property, Plant and Equipment
  • AS9 The Effects of Changes in Foreign Exchange Rates
  • AS10 Accounting for Government Grants
  • AS11 Accounting for Investments
  • AS12 Accounting for Amalgamations (excluding inter-company holdings)
  • AS13 Employee Benefits
  • AS14 Borrowing Costs
  • AS15 Segment Reporting
  • AS16 Related Party Disclosures
  • AS17 Leases Earnings Per Share
  • AS18 Consolidated Financial Statements of single subsidiaries (excluding problems involving acquisition of Interest in Subsidiary at Different Dates, Cross holding, Disposal of a Subsidiary and Foreign Subsidiaries)
  • AS19 Accounting for Taxes on Income
  • AS20 Accounting for Investment in Associates in Consolidated Financial Statements
  • AS21 Discontinuing Operations
  • AS22 Interim Financial Reporting
  • AS23 Intangible Assets
  • AS24 Financial Reporting of Interests in Joint Ventures
  • AS25 Impairment of Assets
  • AS26 Provisions, Contingent Liabilities, and Contingent Assets

 

2 Company Accounts

  • Schedule III to the Companies Act, 2013 (Division I)
  • Preparation of financial statements – Statement of Profit and Loss, Balance Sheet, and Cash Flow Statement
  • Buyback of securities
  • Accounting for the reconstruction of companies

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.–

  1. Preliminary
  2. Incorporation of Company and Matters Incidental thereto
  3. Prospectus and Allotment of Securities
  4. Share Capital and Debentures
  5. Acceptance of Deposits by Companies
  6. Registration of Charges
  7. Management and Administration
  8. Declaration and Payment of Dividend
  9. Accounts of Companies
  10. Audit and Auditors
  11. Companies Incorporated Outside India
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

 

 

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