Introduction

An important milestone for any prospective chartered accountant is passing the CA Intermediate 2026 test. Memorization alone is no longer sufficient because the ICAI has made the exam more application-oriented and case-based with the new syllabus. Many students attempt to devote the same amount of time to each topic, which can be time-consuming. All chapters are crucial, although some are more significant than others and are tested more often. You can better organize your preparation and increase your chances of scoring by concentrating on these subjects.

Group I Important Topics

Advanced Accounting

• Accounting Standards (AS 10, 18, 20, 26, 29)
  
• Company Final Accounts
  
• Consolidation of Financial Statements
  
• Amalgamation, Absorption, and Reconstruction
  
• Share Capital & Debenture Accounting

Corporate & Other Laws

• Companies Act – Company Formation, Share Capital, Dividends, and Board Meetings
  
• LLP Act and Partnership Provisions
  
• Corporate Governance & SEBI Guidelines
  
• Case-based questions on Companies Act sections

Taxation

• Income Tax: Salary, House Property, Business & Profession, Capital Gains
  
• GST: Composition Scheme, Input Tax Credit, Returns
  
• TDS & Advance Tax Provisions
  
• Case-based questions linking Income Tax & GST

Group II Important Topics

Cost and Management Accounting

• Cost Sheet & Reconciliation
  
• Budgeting and Variance Analysis
  
• Marginal Costing & Decision Making
  
• Standard Costing
  
• Budgetary Control & Performance Analysis

Auditing & Ethics

• Standards on Auditing (SAs) – especially SA 200, 210, 230, 240, 315
  
• Audit Reports & Certificates
  
• Internal Control & Risk Assessment
  
• Ethical Standards and Professional Conduct

Financial Management & Strategic Management

• Capital Budgeting & Investment Decisions
  
• Cost of Capital, Capital Structure & Dividend Policy
  
• Strategic Management: Planning, SWOT Analysis, Corporate Governance
  
• Case-based application questions

• Accounting Standards, Company Accounts, Income Tax, GST, Costing Numericals, and SAs are high-weight             issues.
• FM concepts, strategic management theory, and law portions with fewer questions are topics with a moderate           weight.
• Practice-oriented: parts in Accounts, Tax, Costing, and FM that are primarily numerical.

Revision Strategy

• First revision: Practice key questions and swiftly go over all the material.
• Second revision: Pay close attention to challenging chapters and high-weighted sections.
• Final revision: Make use of RTP/MTP questions, flowcharts, and brief annotations.
• To assess time management and concept application, complete practice exams.

Conclusion

Concentrating on key subjects can help you make the most of your study time and improve your chances of passing the CA Intermediate 2026 exam. Make accounting standards, company accounts, income tax, GST, costing, and important SAs your top priorities, but don't neglect the others. These subjects will be lot simpler to manage on test day with regular preparation, review, and practice exams.