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

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The Institute of Chartered Accountants of India (ICAI) has introduced a comprehensive CA Intermediate syllabus 2025, encompassing subjects such as Advanced Accounting, Corporate and Other Laws, Taxation, Cost and Management Accounting, Auditing and Ethics, and Financial Management & Strategic Management. This level is notably rigorous, with many candidates requiring multiple attempts to succeed before advancing to the CA Final stage.

The examination is held thrice annually, and candidates should register based on their eligibility and preferred session. For a detailed breakdown of the CA Intermediate syllabus 2025, refer to the official ICAI resources.

CA Intermediate Syllabus 2025

Group 1	Group 2
Paper 1- Advanced Accounting	Paper 4- Cost and Management Accounting
Paper 2- Corporate and Other Laws	Paper 5- Auditing and Ethics
Paper 3- Taxation Section A: Income Tax Law Section B: Goods & Services Tax	Paper 6- Financial Management & Ethics Management Section A: Financial Management Section B: Strategic Management

The CA Intermediate course is divided into two groups, each comprising three papers. These groups collectively cover a broad spectrum of subjects essential for a Chartered Accountant’s proficiency.

Group I:

Advanced Accounting: Focuses on complex accounting standards and practices, including the preparation and presentation of financial statements, amalgamation, and reconstruction of companies.
Corporate & Other Laws: Encompasses company law, limited liability partnership law, and other relevant legislations, providing a comprehensive understanding of legal frameworks governing businesses.
Taxation:

Section A: Income Tax Law covers the principles and applications of income tax, including basic concepts, residential status, and computation of total income.

Section B: Goods and Services Tax (GST) delves into the GST framework, including supply, charge of tax, exemptions, and procedural compliances.

Group II:

1. Cost and Management Accounting: Addresses cost ascertainment, budgeting, and performance evaluation, equipping students with tools for effective cost control and decision-making.
2. Auditing and Ethics: Focuses on auditing standards, procedures, and ethical considerations, emphasizing the auditor’s role in financial reporting and compliance.

Financial Management & Strategic Management:
Section A: Financial Management covers financial analysis, capital structure decisions, investment appraisal, and working capital management.
Section B: Strategic Management explores strategic analysis, formulation, implementation, and evaluation, providing insights into achieving organizational objectives.

CA Intermediate Exam Pattern 2025

S 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

Preparing for the CA Intermediate exam in 2025 can feel overwhelming, but with the right approach, you can navigate it successfully. Here are some friendly tips to guide you:

Get to Know the Syllabus Inside Out

Start by diving deep into the 2025 CA Intermediate syllabus. Understand which subjects carry more weight so you can focus your efforts where they matter most.

Craft a Personalized Study Plan

Design a study schedule that fits your routine, allocating ample time for each subject. Remember to include regular review sessions to keep information fresh.

Choose the Right Study Materials

Select textbooks and resources that are up-to-date with the latest syllabus changes. Quality materials make a big difference in grasping complex topics.

Practice Makes Perfect

Regularly work through sample questions and past exam papers. This not only hones your problem-solving skills but also makes you comfortable with the exam format.

Master Time Management

During your practice sessions, time yourself. Learning to answer questions within set time limits will boost your speed and efficiency on exam day.

Focus on Understanding Concepts

Aim to truly understand the core ideas behind each topic instead of just memorizing facts. This deep comprehension allows you to tackle various questions with confidence.

Keep Revisiting What You’ve Learned

Make it a habit to regularly revisit topics you’ve studied. Techniques like spaced repetition can help reinforce your memory.

Simulate Exam Conditions with Mock Tests

Taking mock exams under real test conditions can highlight your strengths and areas needing improvement, giving you a clear roadmap for final preparations.

Stay Informed

Keep an eye on any updates or changes in laws and regulations related to your exam subjects. Being current ensures you’re studying the most relevant material.

Present Your Answers Clearly

In subjects that require written explanations, practice writing answers that are clear, concise, and well-structured. A neat presentation can make a positive impression.

Remember, consistency and a positive attitude are key. Tailor these tips to fit your personal learning style, and you’ll be well on your way to success in the CA Intermediate exam.