CA Intermediate Syllabus 2026CA Intermediate Syllabus 2026

CA Intermediate Syllabus 2026: Paper-wise Subjects & Exam Pattern

The Institute of Chartered Accountants of India (ICAI) recently overhauled the CA Intermediate curriculum to align it with modern business needs. The new scheme simplifies the structure into two groups of three papers each, totaling 600 marks.If you're aiming for the 2026 exams, here is the exhaustive breakdown of every subject and module you’ll encounter.

Group I: The Core Foundations

Paper 1: Advanced Accounting (100 Marks)

This paper is the bedrock of the CA course. It now integrates traditional accounting with a heavy focus on Indian Accounting Standards (AS).

Key Topics: Application of AS (1 to 29), Consolidated Financial Statements, Buyback of Securities, and Amalgamation of Companies.

Strategy: Focus on the practical application of standards as they carry significant weightage.

Paper 2: Corporate and Other Laws (100 Marks)

This subject is split into two distinct parts:

Company Law & LLP Act (70 Marks): Covers everything from the incorporation of a company to audit and auditors. It also includes the Limited Liability Partnership Act of 2008.

Other Laws (30 Marks): Includes the General Clauses Act, Interpretation of Statutes, and the Foreign Exchange Management Act (FEMA).

Paper 3: Taxation (100 Marks)

Taxation is divided equally into two sections:

Section A: Income Tax Law (50 Marks): Heads of income, deductions, TDS/TCS, and computation of total tax liability.

Section B: Goods and Services Tax (50 Marks): Concept of supply, Input Tax Credit (ITC), registration, and GST returns.

Group II: Advanced Management & Auditing

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Paper 4: Cost and Management Accounting (100 Marks)

This paper tests your ability to manage resources and analyze costs.

Key Topics: Material and employee costs, activity-based costing (ABC), standard costing, marginal costing, and budgetary control.

Focus: Practical problem-solving is essential here.

Paper 5: Auditing and Ethics (100 Marks)

ICAI has increased the emphasis on professional ethics in this updated version.

Key Topics: Audit Strategy and Planning, Risk Assessment, Internal Control, Audit Evidence, and the Code of Ethics.

New Addition: Specialized focus on the "Ethics" component to prepare students for real-world situations.

Paper 6: Financial Management & Strategic Management (100 Marks)

This is a high-scoring paper divided into two parts:

Section A: Financial Management (50 Marks): Covers Ratio Analysis, Cost of Capital, Capital Budgeting, and Working Capital Management.
Section B: Strategic Management (50 Marks): Covers Strategic Analysis, Strategy Formulation, and Strategy Implementation.
Strategy: Scoring 40+ in Section A is relatively easy if your practical concepts of FM are strong.

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Passing Criteria & Exam Pattern

To clear the CA Intermediate, you must secure:

Minimum 40% in each individual paper.

Minimum 50% in the aggregate of each group.

The exam pattern generally consists of 30% case-scenario-based MCQs and 70% Descriptive questions, testing both your conceptual clarity and analytical skills.

CA Intermediate Syllabus Table

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CA Intermediate Syllabus

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 Section A: 50 Marks Section B: 50 Marks

Pro-Tip for 2026 Aspirants

The new syllabus is designed to be more "application-oriented." Instead of rote learning, focus on why a certain provision exists. Use the ICAI-provided BOS (Board of Studies) material as your primary source, as it is the most reliable guide for the new scheme.

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