CA Intermediate Syllabus 2026-27: Everything You Need to Know (New Scheme)

Congratulations on clearing your CA Foundation! Now, it’s time to step into the next big level:  CA Intermediate
The ICAI New Scheme has made several changes to the syllabus to make it more practical and relevant. If you are preparing for the May 2026, September 2026, or January 2027 attempts, this guide is for you. We have broken down the CA Inter syllabus into simple points to help you start your preparation.

Overview of CA Inter New Scheme

Before diving into subjects, let’s look at the exam structure

• Total Papers: 6 (Reduced from 8).
• Groups: Group 1 (3 Papers) and Group 2 (3 Papers).
• Exam Mode: Offline (Pen & Paper).
• Paper Pattern: 30% MCQs (Case-study based) and 70% Descriptive questions for all papers.
• Negative Marking: 25% for wrong answers in MCQs.

CA Intermediate Group-Wise Subjects

Group 1: Building the Foundation

• Paper 1: Advanced Accounting – Focuses on consolidated financial statements and accounting standards (AS).
• Paper 2: Corporate and Other Laws – Covers Company Law, LLP Act, and other important commercial laws.
• Paper 3: Taxation – Divided into Income Tax and Goods & Services Tax (GST).

Group 2: Mastering Management & Audit

• Paper 4: Cost and Management Accounting – Covers cost sheet, budgeting, and standard costing.
• Paper 5: Auditing and Ethics – Learn how to verify accounts and the importance of professional ethics.
• Paper 6: Financial Management and Strategic Management (FM-SM) – Focuses on managing funds and planning business strategies.

Passing Criteria

To clear CA Intermediate, you must score

• Minimum 40% in every individual paper.
• Minimum 50% in total aggregate (total of all papers in a group)

Tips to Crack CA Intermediate in First Attempt

1. Stick to ICAI Study Material: 90% of the questions come from the concepts explained in the official modules. Don't ignore them!
2. Focus on Accounting Standards (AS): In the new scheme, AS carries significant weightage. Mastering these will help you score 60+ easily.
3. Regular Revision: CA Inter is vast. If you don't revise every week, you might forget the legal provisions and tax rates.

Conclusion

CA Intermediate Syllabus 2026-27 is designed to make you a professional ready for the corporate world. While it may seem difficult, with the right strategy and consistent hard work, you can easily clear it.Ready to start your preparation? Check out our expert-led CA Intermediate Batches and books to boost your score